Year-end level from BEA, Fixed Asset Table 3.1E Current-Cost Net Stock of Private Equipment and Software by Industry, line 50, Finance and insurance, Federal Reserve banks. Other quarter's levels are derived from year-end level, plus the quarterly unadjusted flow calculated as gross investment (FOF series FU715013023) less depreciation (FOF series FU716330023), 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.