11. Government expenditure by function (COFOG)

- Code list for accounting entries
  - 0 Expenditure
- Codelist for reference areas and geocoding
  - 00 Australia
  - 01 Austria
  - 02 Belgium
  - 03 Chile
  - 04 Colombia
  - 05 Costa Rica
  - 06 Czechia
  - 07 Denmark
  - 08 Estonia
  - 09 Finland
  - 0a France
  - 0b Germany
  - 0c Greece
  - 0d Hungary
  - 0e Iceland
  - 0f Ireland
  - 0g Israel
  - 0h Italy
  - 0i Japan
  - 0j Korea
  - 0k Latvia
  - 0l Lithuania
  - 0m Luxembourg
  - 0n Netherlands
  - 0o Norway
  - 0p Poland
  - 0q Portugal
  - 0r Slovak Republic
  - 0s Slovenia
  - 0t Spain
  - 0u Sweden
  - 0v Switzerland
  - 0w United Kingdom
  - 0x United States
  - 0y Euro area (20 countries)
  - 0z European Union (27 countries from 01/02/2020)
  - 10 Brazil
  - 11 Bulgaria
  - 12 Croatia
  - 13 Romania
  - 14 Russia
- Codelist for expenditure according to functions of government
  - 00 Total
  - 01 General public services
  - 02 Executive and legislative organs, financial and fiscal affairs, external affairs
  - 03 Foreign economic aid
  - 04 General services
  - 05 Basic research
  - 06 R&D General public services
  - 07 General public services n.e.c.
  - 08 Public debt transactions
  - 09 Transfers of a general character between different levels of government
  - 0a Defence
  - 0b Military defence
  - 0c Civil defence
  - 0d Foreign military aid
  - 0e R&D Defence
  - 0f Defence n.e.c.
  - 0g Public order and safety
  - 0h Police services
  - 0i Fire-protection services
  - 0j Law courts
  - 0k Prisons
  - 0l R&D Public order and safety
  - 0m Public order and safety n.e.c.
  - 0n Economic affairs
  - 0o General economic, commercial and labour affairs
  - 0p Agriculture, forestry, fishing and hunting
  - 0q Fuel and energy
  - 0r Mining, manufacturing and construction
  - 0s Transport
  - 0t Communication
  - 0u Other industries
  - 0v R&D Economic affairs
  - 0w Economic affairs n.e.c.
  - 0x Environmental protection
  - 0y Waste management
  - 0z Waste water management
  - 10 Pollution abatement
  - 11 Protection of biodiversity and landscape
  - 12 R&D Environmental protection
  - 13 Environmental protection n.e.c.
  - 14 Housing and community amenities
  - 15 Housing development
  - 16 Community development
  - 17 Water supply
  - 18 Street lighting
  - 19 R&D Housing and community amenities
  - 1a Housing and community amenities n.e.c.
  - 1b Health
  - 1c Medical products, appliances and equipment
  - 1d Outpatient services
  - 1e Hospital services
  - 1f Public health services
  - 1g R&D Health
  - 1h Health n.e.c.
  - 1i Recreation, culture and religion
  - 1j Recreational and sporting services
  - 1k Cultural services
  - 1l Broadcasting and publishing services
  - 1m Religious and other community services
  - 1n R&D Recreation, culture and religion
  - 1o Recreation, culture and religion n.e.c.
  - 1p Education
  - 1q Pre-primary and primary education
  - 1r Secondary education
  - 1s Post-secondary non-tertiary education
  - 1t Tertiary education
  - 1u Education not definable by level
  - 1v Subsidiary services to education
  - 1w R&D Education
  - 1x Education n.e.c.
  - 1y Social protection
  - 1z Sickness and disability
  - 20 Old age
  - 21 Survivors
  - 22 Family and children
  - 23 Unemployment
  - 24 Housing
  - 25 Social exclusion n.e.c.
  - 26 R&D Social protection
  - 27 Social protection n.e.c.
- Codelist for Prices
  - 0 Current prices
- Codelist for institutional sectors
  - 0 General government
  - 1 Central government
  - 2 State government
  - 3 Local government
  - 4 Social security funds
- Codelist for institutional sectors
  - 0 Not applicable
  - 1 General government
  - 2 Central government
  - 3 State government
  - 4 Local government
  - 5 Social security funds
- Codelist for Transformation
  - 0 Non transformed data
- Codelist for Unit of measure
  - 0 National currency
- Instrument and Assets Classification
  - 0 Not applicable
- NA Table IDs
  - 0 Table 1100 - General Government expenditure by function
- Stocks, transactions, other flows
  - 0 Final consumption expenditure
  - 1 Individual consumption expenditure
  - 2 Collective consumption expenditure
  - 3 Gross capital formation
  - 4 Gross fixed capital formation
  - 5 Compensation of employees
  - 6 Subsidies on production and imports
  - 7 Property income
  - 8 Social benefits other than social transfers in kind
  - 9 Social transfers in kind - purchased market production
  - a Social benefits other than social transfers in kind and social transfers in kind, purchased market production
  - b Other current transfers
  - c Capital transfers
  - d Investment grants
  - e Acquisitions less disposals of non-financial non-produced assets
  - f Intermediate consumption, Other taxes on production, Current taxes on income, wealth, etc., Adjustment for the change in pension entitlements
  - g Other taxes on production, Current taxes on income, wealth, etc., Adjustment for the change in pension entitlements
  - h Total government expenditure
  - i Intermediate consumption
  - j Gross capital formation and acquisitions less disposals of non-produced assets
- Valuation
  - 0 Standard valuation based on SNA/ESA
- Code list for concept "Frequency"
  - 0 Annual

11. Government expenditure by function (COFOG) methods, notes and classification

Explanatory Notes

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