# Annex 2. COFOG codes capturing infrastructure cost elements

|**Code**|**Division/group/**<br>**class**|**GFSM 2001 definition**|
|---|---|---|
|**704**|**Economic affairs**||
|7042|Agriculture, forestry, fi|shing, and hunting|
||_Irrigation systems (a_<br>_share out of class_<br>_70421 Agriculture)_|_Construction or operation of flood control, irrigation and drainage systems, including grants, loans, or_<br>_subsidies for such works;_<br>_Excludes: multipurpose development projects (70474)._|
|7047|Other industries||
|_70474_|_Multipurpose_<br>_development_<br>_projects_|_Multipurpose development projects typically consist of integrated facilities for generation of power,_<br>_flood control, irrigation, navigation, and recreation._<br>_Administration of affairs and services concerning construction, extension, improvement, operation,_<br>_and maintenance of multipurpose projects._<br>_Production and dissemination of general information, technical documentation, and statistics on_<br>_multipurpose development project affairs and services._<br>_Grants, loans, or subsidies to support the construction, operation, maintenance, or upgrading of_<br>_multipurpose development projects._<br>_Excludes: projects with one main function and other functions that are secondary (classified_<br>_according to main function)._|
|7043|Fuel and energy||
|_70431_|_Coal and other solid_<br>_mineral fuels_|_This class covers coal of all grades, lignite, and peat irrespective of the method used in their_<br>_extraction or beneficiation and the conversion of these fuels to other forms such as coke or gas._<br>_Administration of solid mineral fuel affairs and services; conservation, discovery, development, and_<br>_rationalized exploitation of solid mineral fuel resources; supervision and regulation of the extraction,_<br>_processing, distribution, and use of solid mineral fuels._<br>_Production and dissemination of general information, technical documentation, and statistics on solid_<br>_mineral fuel affairs and services._<br>_Grants, loans, or subsidies to support the solid mineral fuel industry and the coke, briquette, or_<br>_manufactured gas industries._<br>_Excludes: solid mineral fuel transportation affairs (classified to the appropriate class of group 7045)._|
|_70432_|_Petroleum and_<br>_natural gas_|_This class covers natural gas, liquefied petroleum gases and refinery gases, oil from wells, or other._<br>_Sources such as shale or tar sands and the distribution of town gas regardless of its composition._<br>_Administration of petroleum and natural gas affairs and services; conservation, discovery,_<br>_development, and rationalized exploitation of petroleum and natural gas resources; supervision and_<br>_regulation of the extraction, processing, distribution, and use of petroleum and natural gas._<br>_Production and dissemination of general information, technical documentation, and statistics on_<br>_petroleum and natural gas affairs and services._<br>_Grants, loans, or subsidies to support the petroleum extraction industry and the industry refining_<br>_crude petroleum and related liquid and gaseous products._<br>_Excludes: petroleum or gas transportation affairs (classified to the appropriate class of group 7045)._|
|_70433_|_Nuclear fuel_|_Administration of nuclear fuel affairs and services; conservation, discovery, development, and_<br>_rationalized exploitation of nuclear material resources; supervision and regulation of the extraction_<br>_and processing of nuclear fuel materials and of the manufacture, distribution, and use of nuclear fuel _|

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