| FOF Code | Description |
| + FL522010095.Q | Insurance companies; nonfinancial assets (does not include land) |
| - FL815015605.Q | Other financial corporations; structures, current cost basis |
| + FL585013665.Q | Insurance companies and pension funds; nonresidential structures, current cost basis |
| + LM525013665.Q | Insurance companies; nonresidential structures, current cost basis |
| + FL525013865.Q | Insurance companies; nonresidential structures, equipment, and intellectual property products, current cost basis |
| - FL815013665.Q | Other financial corporations; nonresidential structures, current cost basis |