| FOF Code | Description |
| - FL115013665.Q | Nonfinancial noncorporate business; nonresidential structures, current cost basis |
| + LM165013665.Q | Nonprofit organizations; nonresidential structures, current cost basis |
| + FL165013865.Q | Nonprofit organizations; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL885013665.Q | All domestic sectors; nonresidential structures, current cost basis |