| FOF Code | Description |
| - FU316320065.Q | Federal government; consumption of fixed capital, residential structures, current cost basis (NIPA residual) |
| + FU886330005.Q | All domestic sectors; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FU316300025.Q | Federal government; consumption of fixed capital, structures, equipment, and intellectual property products, current cost basis (fixed asset account basis) |