| FOF Code | Description |
| + FU406330043.A | Government-sponsored enterprises; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU716330043.A | Monetary authority; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU766330043.A | U.S.-chartered depository institutions; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU756330043.A | Foreign banking offices in the U.S.; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU736330043.A | Holding companies; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU476330043.A | Credit unions; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU546330043.A | Life insurance companies; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU516330043.A | Property-casualty insurance companies; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU576330043.A | Private pension funds; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU746330043.A | Banks in U.S.-affiliated areas; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU226330043.A | State and local government employee retirement funds; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU616330043.A | Finance companies; consumption of fixed capital, nonresidential research and development, current cost basis |
| + FU666330043.A | Security brokers and dealers; consumption of fixed capital, nonresidential research and development, current cost basis |