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