title: Classification of Individual Consumption According to Purpose
text: # Classification of Individual Consumption According to 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 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 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
  