| L | F | Machinery and Equipment (Except Electrical) |
| L | 25 | Agricultural, Construction and Industrial Machinery and Equipment |
| L | 251 | Agricultural Machinery and Equipment |
| L | 2511 | Agricultural Machinery and Equipment Manufacturing |
| L | 2512 | Agricultural Machinery and Equipment Wholesaling |
| L | 252 | Construction, Mining and Materials Handling Machinery |
| L | 2521 | Construction, Mining and Materials Handling Machinery Manufacturing |
| L | 2522 | Construction, Mining and Materials Handling Machinery Wholesaling |
| L | 253 | Industrial Machinery and Equipment |
| L | 2531 | Industrial Machinery and Equipment Manufacturing |
| L | 2532 | Industrial Machinery and Equipment Wholesaling |
| L | 26 | Commercial, Professional and Institutional Furniture, Machinery and Equipment |
| L | 261 | Commercial, Professional and Institutional Furniture, Machinery and Equipment Manufacturing |
| L | 2611 | Commercial and Institutional Furniture, Machinery and Equipment Manufacturing (Except Scientific and Professional Apparatus) |
| L | 2612 | Scientific and Professional Apparatus Manufacturing |
| L | 262 | Commercial, Professional and Institutional Furniture, Machinery and Equipment Wholesaling |
| L | 2621 | Commercial, Professional and Institutional Furniture, Machinery and Equipment Wholesaling |