| FOF Code | Description |
| + FU156320065.Q | Households and nonprofit organizations; consumption of fixed capital, residential structures, current cost basis |
| + FU106320063.Q | Nonfinancial corporate business; consumption of fixed capital, residential structures, including equity REIT residential structures, current cost basis |
| + FU116320065.Q | Nonfinancial noncorporate business; consumption of fixed capital, residential structures, current cost basis |
| + FU316320063.Q | Federal government; consumption of fixed capital, residential structures, current cost basis |
| + FU216320063.Q | State and local governments; consumption of fixed capital, residential structures, current cost basis |