79 the classification of functions government cofog was developed by organization for economic co operation and development published united nations statistical division it can be applied to expense net acquisition nonfinancial assets has three levels detail divisions groups classes could seen as broad objectives while means which these are achieved further information on see classifications expenditure according purpose department social affairs statistics papers series m no 84 new york 2000 initials cs or is follow title each class in parentheses indicate whether services produced general units included this collective individual distinction used computation final consumption actual national accounts described appendix 3 numbers have been modified slightly conform with coding system manual numeral 7 prefixed all codes punctuation separating deleted 701
