Year-end level computed as one third of BEA, Fixed Asset Table 3.1E Current-Cost Net Stock of Private Equipment and Software by Industry, line 54, Finance and insurance, Funds, trusts, and other financial vehicles. Other quarter's levels are derived from year-end level, plus the quarterly unadjusted flow calculated as gross investment (FOF series FU645013023) less depreciation (FOF series FU646330023), 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.