| FOF Code | Description |
| - FL815015605.Q | Other financial corporations; structures, current cost basis |
| + FL585013665.Q | Insurance companies and pension funds; nonresidential structures, current cost basis |
| + FL595013865.Q | Pension funds; nonresidential structures, equipment, and intellectual property products, current cost basis |
| - FL815013665.Q | Other financial corporations; nonresidential structures, current cost basis |
| + FL592010095.Q | Pension funds; nonfinancial assets (does not include land) |
| + LM595013665.Q | Pension funds; nonresidential structures, current cost basis |