| FOF Code | Description |
| + FL765013865.Q | U.S.-chartered depository institutions; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL755013865.Q | Foreign banking offices in the U.S.; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL745013865.Q | Banks in U.S.-affiliated areas; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL475013865.Q | Credit unions; nonresidential structures, equipment, and intellectual property products, current cost basis |