These footnotes correspond to those used for the published tables, which show data in billions of dollars and 2-decimal places, and may not completely apply to the tables in millions of dollars and 3-decimal places. The published tables may be found using the link: http://www.bea.gov/bea/dn/nipaweb/index.asp

1. Consists of intangible assets that the IRS allows to be amortized.
2. Consists of depreciation or amortization of the following items: Breeding, dairy, and work animals; motion picture films; rental videocassettes; and rental clothing.
3. Consists of depreciation of employees' motor vehicles reimbursed by business and depreciation of business motor vehicles charged to current expense.
4. Beginning with 1981, included in IRS depreciation (line 1).
5. Consists of depreciation of assets owned by Federal Reserve banks, Federally sponsored credit agencies, credit unions, and nonprofit institutions serving business; depreciation of interest paid by public utilities for own-account investment prior to 1987 (beginning with 1987, included in line 1).
6. Consists of depreciation or amortization of rental videocassettes and rental clothing.
IRS Internal Revenue Service

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