Classification of Individual Consumption According to Purpose (COICOP) is a Reference Classification published by the

United Nations Statistics Division The United Nations Statistics Division (UNSD), formerly the United Nations Statistical Office, serves under the United Nations Department of Economic and Social Affairs (DESA) as the central mechanism within the Secretariat of the United Nations t ...

that divides the purpose of individual consumption

expenditure An expense is an item requiring an outflow of money, or any form of fortune in general, to another person or group as payment for an item, service, or other category of costs. For a tenant, rent is an expense. For students or parents, tuition is a ...

s incurred by three institutional sectors, namely

household A household consists of two or more persons who live in the same dwelling. It may be of a single family or another type of person group. The household is the basic unit of analysis in many social, microeconomic and government models, and is im ...

non-profit institution A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...

s serving households, and

general government The General Government (german: Generalgouvernement, pl, Generalne Gubernatorstwo, uk, Генеральна губернія), also referred to as the General Governorate for the Occupied Polish Region (german: Generalgouvernement für die be ...

. Categories in COICOP generally correspond to categories in the UN's CPC. Division 14 of COICOP corresponds to the

Classification of the Purposes of Non-Profit Institutions Serving Households Classification is a process related to categorization, the process in which ideas and objects are recognized, differentiated and understood. Classification is the grouping of related facts into classes. It may also refer to: Business, organiza ...

(COPNI); Division 15 of COICOP corresponds to the

Classification of the Functions of Government Classification of the Functions of Government (COFOG) is a Categorization, classification defined by the United Nations Statistics Division. These functions are designed to be general enough to apply to the government of different countries. The acc ...

(COFOG). The classification units are transactions. COICOP has been recently revised and is now available as COICOP 2018.

Structure

Structure levels

*Structure Level 1: Divisions (two-digit) *Structure Level 2: Groups (three-digit) *Structure Level 3: Classes (four-digit) *Structure Level 4: Subclasses (five-digit)

Broad structure

:01 Food and non-alcoholic beverages ::01.1 Food ::01.2 Non-alcoholic beverages ::01.3 Services for processing primary goods for food and non-alcoholic beverages :02 Alcoholic beverages, tobacco and narcotics ::02.1 Alcoholic beverages ::02.2 Alcohol production services ::02.3 Tobacco ::02.4 Narcotics :03 Clothing and footwear ::03.1 Clothing ::03.2 Footwear :04 Housing, water, electricity, gas and other fuels ::04.1 Actual rentals for housing ::04.2 Imputed rentals for housing ::04.3 Maintenance, repair and security of the dwelling ::04.4 Water supply and miscellaneous services relating to the dwelling ::04.5 Electricity, gas and other fuels :05 Furnishings, household equipment and routine household maintenance ::05.1 Furniture, furnishings, and loose carpets ::05.2 Household textiles ::05.3 Household appliances ::05.4 Glassware, tableware and household utensils ::05.5 Tools and equipment for house and garden ::05.6 Goods and services for routine household maintenance :06 Health ::06.1 Medicines and health products ::06.2 Outpatient care services ::06.3 Inpatient care services ::06.4 Other health services :07 Transport ::07.1 Purchase of vehicles ::07.2 Operation of personal transport equipment ::07.3 Passenger transport services ::07.4 Transport services of goods :08 Information and communication ::08.1 Information and communication equipment ::08.2 Software excluding games ::08.3 Information and communication services :09 Recreation, sport and culture ::09.1 Recreational durables ::09.2 Other recreational goods ::09.3 Garden products and pets ::09.4 Recreational services ::09.5 Cultural goods ::09.6 Cultural services ::09.7 Newspapers, books and stationery ::09.8 Package holidays :10 Education services ::10.1 Early childhood and primary education ::10.2 Secondary education ::10.3 Post-secondary non-tertiary education ::10.4 Tertiary education ::10.5 Education not defined by level :11 Restaurants and accommodation services ::11.1 Food and beverage serving services ::11.2 Accommodation services :12 Insurance and financial services ::12.1 Insurance ::12.2 Financial services :13 Personal care, social protection and miscellaneous goods and services ::13.1 Personal care ::13.2 Other personal effects ::13.3 Social protection ::13.9 Other services :14 Individual consumption expenditure of non-profit institutions serving households (NPISHS) ::14.1 Housing ::14.2 Health ::14.3 Recreation and culture ::14.4 Education ::14.5 Social protection ::14.6 Other services :15 Individual consumption expenditure of general government ::15.1 Housing ::15.2 Health ::15.3 Recreation and culture ::15.4 Education ::15.5 Social protection

External links

United Nations Statistics DivisionCOICOP 2018 Revision Website
United Nations Economic and Social Council Economic taxonomy Product classifications {{UN-stub