| FOF Code | Description |
| + FU156300005.Q | Households and nonprofit organizations; consumption of fixed capital, structures, equipment, and intellectual property products, current cost basis, including consumer durables, current cost basis (FOF basis) |
| + FU146300005.Q | Nonfinancial business; consumption of fixed capital, equipment, software, and structures, current cost basis |
| + FU216300001.Q | State and local governments; consumption of fixed capital, equipment, software, and structures, current cost basis (NIPA basis) |
| + FU316300001.Q | Federal government; consumption of fixed capital, structures, equipment, and intellectual property products, current cost basis (NIPA basis) |