| FOF Code | Description |
| + FU766330005.A | U.S.-chartered depository institutions; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FU476330005.A | Credit unions; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FU746330005.A | Banks in U.S.-affiliated areas; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis (gross saving) |
| + FU756330005.A | Foreign banking offices in the U.S.; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis (gross saving) |