# 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'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