Classifications of Expenditure According to Purpose (Russian language)

Statistical Papers - Series M No. 84

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This publication presents four classifications of expenditure according to purpose: the classification of the functions of Government (COFOG); the classification of individual consumption according to purpose (COICOP); the classification of the purposes of non-profit institutions serving households (COPNI); and the classification of the outlays of producers according to purpose (COPP). COFOG AND COPNI are used to classify a range of transactions, including outlays on final consumption expenditure, intermediate consumption, gross capital formation and capital and current transfers, by general government and non-profit institutions serving households (NPISHs). COICOP is used to classify only a single kind of outlay, namely, the individual consumption expenditures of households, NPISHs and general government. COPP is used to classify intermediate consumption and capital outlays of mainly non-financial and financial corporate enterprises.


UN/Department of Economic and Social Affairs
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Statistical Papers (Ser. M) (Russian)

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