| FOF Code | Description |
| + FL765013265.A | U.S.-chartered depository institutions; nonresidential equipment and software, current cost basis |
| + FL755013265.A | Foreign banking offices in the U.S.; nonresidential equipment and software, current cost basis |
| + FL735013265.A | Holding companies; nonresidential equipment and software, current cost basis |
| + FL745013265.A | Banks in U.S.-affiliated areas; nonresidential equipment and software, current cost basis |
| + FL475013265.A | Credit unions; nonresidential equipment and software, current cost basis |
| + FL545013265.A | Life insurance companies; nonresidential equipment and software, current cost basis |
| + FL575013265.A | Private pension funds; nonresidential equipment and software, current cost basis |
| + FL515013265.A | Property-casualty insurance companies; nonresidential equipment and software, current cost basis |
| + FL615013265.A | Finance companies; nonresidential equipment and software excluding securitized equipment and software, current cost basis |
| + FL645013265.A | Real estate investment trusts; nonresidential equipment and software, current cost basis |
| + FL665013265.A | Security brokers and dealers; nonresidential equipment and software, current cost basis |
| + FL225013265.A | State and local government employee retirement funds; nonresidential equipment and software, current cost basis |
| + FL405013265.A | Government-sponsored enterprises; nonresidential equipment and software, current cost basis |
| + FL715013265.A | Monetary authority; nonresidential equipment and software, current cost basis |
