Year-end level computed as nonresidential fixed assets of nondepository institutions (internal BEA data); multiplied by the ratio of nonresidential fixed assets of GSEs at historical cost (FOF series FL405013105) over nonresidential fixed assets of nondepository institutions at historical cost (internal BEA data); multiplied by the ratio of depository institutions fixed assets, nonresidential equipment and software (internal BEA data) over depository institutions fixed assets, nonresidential (internal BEA data). Other quarter's levels are derived from year-end level, plus the quarterly unadjusted flow calculated as gross investment (FOF series FU405013023) less depreciation (FOF series FU406330023), plus an estimate of capital gains based on NIPA, table 1.1.4 Price Indexes for Gross Domestic Product, line 11, Nonresidential, Equipment and software.
