Classification of Individual Consumption by Purpose

Classification of Individual Consumption according to Purpose (COICOP) is a Reference Classification published by the United Nations Statistics Division that divides the purpose of individual consumption expenditures incurred by three institutional sectors, namely households, non-profit institutions serving households, and general government. Categories in COICOP generally correspond to categories in the UN's CPC. Division 13 of COICOP corresponds to Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI); Division 14 of COICOP corresponds to Classification of the Functions of Government (COFOG).

The classification units are transactions.

## Contents

* 1 Structure
* 1.1 Structure levels
* 1.2 Detailed structure
* 2 External links

## Structure

### Structure levels

* Structure Level 1: Divisions (two-digit)
* Structure Level 2: Groups (three-digit)
* Structure Level 3: Classes (four-digit)

### Detailed structure

01-12 - Individual consumption expenditure of households
01 - Food and non-alcoholic beverages
02 - Alcoholic beverages, tobacco and narcotics
03 - Clothing and footwear
04 - Housing, water, electricity, gas and other fuels
05 - Furnishings, household equipment and routine household maintenance
06 - Health
07 - Transport
08 - Communication
09 - Recreation and culture
10 - Education
11 - Restaurants and hotels
12 - Miscellaneous goods and services
13 - Individual consumption expenditure of non-profit institutions serving households (NPISHs)
14 - Individual consumption expenditure of general government

## External links

* United Nations Statistics Division
* Classification of Individual Consumption by Purpose.

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