| FOF Code | Description |
| + FU406330033.A | Government-sponsored enterprises; consumption of fixed capital, nonresidential software, current cost basis |
| + FU716330033.A | Monetary authority; consumption of fixed capital, nonresidential software, current cost basis |
| + FU766330033.A | U.S.-chartered depository institutions; consumption of fixed capital, nonresidential software, current cost basis |
| + FU756330033.A | Foreign banking offices in the U.S.; consumption of fixed capital, nonresidential software, current cost basis |
| + FU736330033.A | Holding companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FU476330033.A | Credit unions; consumption of fixed capital, nonresidential software, current cost basis |
| + FU546330033.A | Life insurance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FU516330033.A | Property-casualty insurance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FU576330033.A | Private pension funds; consumption of fixed capital, nonresidential software, current cost basis |
| + FU746330033.A | Banks in U.S.-affiliated areas; consumption of fixed capital, nonresidential software, current cost basis |
| + FU226330033.A | State and local government employee retirement funds; consumption of fixed capital, nonresidential software, current cost basis |
| + FU616330033.A | Finance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FU666330033.A | Security brokers and dealers; consumption of fixed capital, nonresidential software, current cost basis |