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Year-end stocks outstanding computed as depository financial institutions and other intermediation nonresidential structures fixed assets at current cost (unpublished BEA data) multiplied by the ratio of credit unions' fixed assets (FOF series FL475013103) to total depository institutions' fixed assets (sum of FOF series FL765013105, FL755013103, FL745013103, and FL475013103). Other quarter's stocks outstanding are derived from year-end stocks outstanding, plus the quarterly unadjusted transactions calculated as gross investment (FOF series FU475013063) less depreciation (FOF series FU476330063), plus an estimate of capital gains based on NIPA, Table 1.1.4 Price Indexes for Gross Domestic Product, line 10, Nonresidential, Structures.