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Classification of Individual Consumption by Purpose

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Title: Classification of Individual Consumption by Purpose  
Author: World Heritage Encyclopedia
Language: English
Subject: System of National Accounts, United Nations Economic and Social Council, Consumption (economics)
Collection: Economic Classification Systems, United Nations Economic and Social Council
Publisher: World Heritage Encyclopedia

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.

Correspondence with CPC is available; 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.


  • Structure 1
    • Structure Levels 1.1
    • Detailed structure 1.2
  • External links 2


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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