| FOF Code | Description |
| + FL835013265.A | Private domestic sectors; nonresidential equipment and software, current cost basis |
| - FL165013265.A | Nonprofit organizations; nonresidential equipment and software, current cost basis |
| - FL105013265.A | Nonfinancial corporate business; nonresidential equipment and software, current cost basis |
| - FL795013265.A | Financial business; nonresidential equipment and software, current cost basis |
| + FL615013113.A | Finance companies; leased assets (now included in noncorporate sector) |
| - FL616330013.A | Finance companies; consumption of fixed capital of leased assets (now included in noncorporate sector) |
