| FOF Code | Description |
| + FA155012605.A | Households and nonprofit organizations; residential structures, current cost basis |
| + FA105012665.A | Nonfinancial corporate business; residential structures, current cost basis |
| + FA115012665.A | Nonfinancial noncorporate business; residential structures, current cost basis |
| + FA315012665.A | Federal government; residential structures, current cost basis |
| + FA215012665.A | State and local governments; residential structures, current cost basis |
| + FA316300095.A | Federal government; consumption of fixed capital, structures, equipment, and intellectual property products (residual difference between NIPA and fixed asset accounts) |