Classifications of expenditure according to purpose

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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. … full description

Bibliographic Details

Other Authors

Organizace spojených národů. Statistical Division

Document Type

Books

Physical Description

159 s. ; 28 cm

Published

New York : United Nations, 2000, c1999

Series

Statistical papers.

Subjects

individuální spotřeba

statistická klasifikace

veřejné výdaje

Finance > Classification

Expenditures, Public > Classification

přehledy

Item Description

Department of Economic and Social AffairsStatistics Division

ISBN

92-1-161420-1

Contents

classification of the functions of government (COFOG) -- classification of individual consumption according to purpose (COICOP) -- classification of the purposes of non-profit institutions serving households (COPNI) -- classification of the outlays of producers according to purpose (COPP)