Classification of Individual Consumption ... - United …

ST/ESA/STAT/SER.M/99

Department of Economic and Social Affairs

Statistics Division

Statistical Papers

Series M No. 99

Classification of Individual Consumption

According to Purpose (COICOP) 2018

White cover publication, pre-edited text subject to official editing

United Nations

New York, 2018

ii

Classification of Individual Consumption According to Purpose (COICOP) 2018

Department of Economic and Social Affairs

The Department of Economic and Social Affairs of the United Nations Secretariat is a

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ST/ESA/STAT/SER.M/99

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iii

Preface

The Classification of Individual Consumption According to Purpose (COICOP) is the

international reference classification of household expenditure. The objective of

COICOP is to provide a framework of homogeneous categories of goods and services,

which are considered a function or purpose of household consumption expenditure.

COICOP is an integral part of the System of National Accounts (SNA), but it is also used

in several other statistical areas, such as: household expenditure statistics based on

household budget surveys and the analysis of living standards; consumer price indices; international comparisons of gross domestic product (GDP) and its component

expenditures through purchasing power parities; and statistics relating to culture,

sports, food, health, and tourism.

The idea of classifying household consumption expenditure at the international level

dates back to the year 1923 and resulted three years later into the first, still very

broad classification of household expenditure elaborated by the International Conference of Labour Statisticians. When the first version of the SNA was published in 1953,

it contained also a classification of private consumption expenditure, which then

evolved with each new version of the SNA.

The first classification under the name COICOP was adopted by the United Nations

Statistical Commission in March 1999, together with the other three functional

classifications of the SNA: the Classification of the Purposes of Non-Profit Institutions

Serving Households (COPNI), the Classification of the Functions of Government

(COFOG), and the Classification of the Outlays of Producers According to Purpose

(COPP).

This is the first revision of COICOP. The new classification is the outcome of a revision

process that started formally in 2015 and involved contributions from many classification experts and users around the world. COICOP 2018 is more detailed than the

previous version, responding to the users�� need for more detail, and addresses several

other issues that required a revision of the classification. The new COICOP 2018

reflects the significant changes in goods and services in some areas, improves the

links of COICOP to other classifications, and addresses emerging statistical and policy

needs of several international organizations.

In March 2018, the 49th Session of the United Nations Statistical Commission

considered and endorsed the revised COICOP classification �C COICOP 2018 as the

internationally accepted standard.

v

Contents

Historical background �� 7

Acknowledgements�� 9

Support for COICOP users��10

Acronyms and abbreviations ��11

I.

Introduction �� 3

A. Overview and scope of the classification �� 3

B. Individual consumption �� 3

C. Uses of COICOP �� 4

D. COICOP 2018 structure and coding system �� 5

E. Use of different levels of the classification �� 6

F. Optional high detail structure for food products �� 6

G. Units of classification �� 7

II.

Underlying principles of the classification �� 8

A. Conceptual basis of COICOP �� 8

B. Types of products�� 8

C. Imputed transaction values �� 8

D. ��Do it yourself�� repairs and maintenance to consumer durables and dwellings �� 10

E. Multi-purpose goods and services �� 10

F. Bundled goods and services �� 11

G. Internet-enabled and other virtual services �� 11

H. Software and apps �� 12

I.

Treatment of second-hand goods �� 13

J.

Treatment of rental and leasing �� 13

K. Ready-made meals (Division 01) and Take-away food services (Division 11) �� 14

L. Dwelling, domestic and household services �� 14

M. Housing (Division 04) and Accommodation Services (Group 11.2)�� 14

N. Tips, gratuities, and unofficial payments �� 15

O. Gifts and donations �� 15

P. Delivery fees �� 15

Q. Other clarifications �� 16

III.

Application of COICOP �C Explanatory notes and rules of

interpretation ��17

IV.

Relationships to other classifications ��18

V.

Using COICOP for establishing national classifications of individual

consumption according to purpose ��19

VI.

History of the COICOP 2018 revision ��21

VII. Changes between COICOP 1999 and COICOP 2018 ��23

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