| FOF Code | Description |
| + FL765013465.Q | U.S.-chartered depository institutions; nonresidential research and development, current cost basis |
| + FL755013465.Q | Foreign banking offices in the U.S.; nonresidential research and development, current cost basis |
| + FL735013465.Q | Holding companies; nonresidential research and development, current cost basis |
| + FL745013465.Q | Banks in U.S.-affiliated areas; nonresidential research and development, current cost basis |
| + FL475013465.Q | Credit unions; nonresidential research and development, current cost basis |
| + FL545013465.Q | Life insurance companies; nonresidential research and development, current cost basis |
| + FL575013465.Q | Private pension funds; nonresidential research and development, current cost basis |
| + FL515013465.Q | Property-casualty insurance companies; nonresidential research and development, current cost basis |
| + FL615013465.Q | Finance companies; nonresidential research and development, current cost basis |
| + FL665013465.Q | Security brokers and dealers; nonresidential research and development, current cost basis |
| + FL225013465.Q | State and local government employee retirement funds; nonresidential research and development, current cost basis |
| + FL405013465.Q | Government-sponsored enterprises; nonresidential research and development, current cost basis |
| + FL715013465.Q | Monetary authority; nonresidential research and development, current cost basis |