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

External links

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