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.
Correspondence with CPC is available; Division 13 of COICOP corresponds to Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI); Division 14 of COICOP corresponds to Classification of the Functions of Government (COFOG).
The classification units are transactions.
Structure Levels 
- Structure Level 1: Divisions (two-digit)
- Structure Level 2: Groups (three-digit)
- Structure Level 3: Classes (four-digit)
Detailed structure 
- 01-12 - Individual consumption expenditure of households
- 01 - Food and non-alcoholic beverages
- 02 - Alcoholic beverages, tobacco and narcotics
- 03 - Clothing and footwear
- 04 - Housing, water, electricity, gas and other fuels
- 05 - Furnishings, household equipment and routine household maintenance
- 06 - Health
- 07 - Transport
- 08 - Communication
- 09 - Recreation and culture
- 10 - Education
- 11 - Restaurants and hotels
- 12 - Miscellaneous goods and services
- 13 - Individual consumption expenditure of non-profit institutions serving households (NPISHs)
- 14 - Individual consumption expenditure of general government
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