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 14 of COICOP corresponds to the Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI); Division 15 of COICOP corresponds to the Classification of the Functions of Government (COFOG).
The classification units are transactions.
COICOP's latest revision is currently 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
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