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5 == COPP: DIVISIONS ==
6
7 **//01 Outlays on infrastructure//**
8 **//02 Outlays on research and development//**
9 **//03 Outlays on environmental protection//**
10 **//04 Outlays on marketing//**
11 **//05 Outlays on human resource development//**
12 **//06 Outlays on current production programmes, administration and//** **//management//**
13
14 == COPP: BREAKDOWN BY DIVISION AND GROUP ==
15
16 **01 OUTLAYS ON INFRASTRUCTURE**
17 OUTLAYS ON ROAD AND LAND CONSTRUCTION AND IMPROVEMENT
18 OUTLAYS ON ENGINEERING AND RELATED TECHNOLOGICAL WORK
19 OUTLAYS ON INFORMATION MANAGEMENT
20
21 **OUTLAYS ON RESEARCH AND DEVELOPMENT**
22 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON NATURAL SCIENCES AND ENGINEERING
23 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON SOCIAL SCIENCES AND HUMANITIES
24
25 **OUTLAYS ON ENVIRONMENTAL PROTECTION**
26 OUTLAYS ON PROTECTION OF AMBIENT AIR AND CLIMATE
27 OUTLAYS ON WASTE WATER MANAGEMENT
28 OUTLAYS ON WASTE MANAGEMENT
29 OUTLAYS ON PROTECTION OF SOIL AND GROUNDWATER
30 OUTLAYS ON NOISE AND VIBRATION ABATEMENT
31 OUTLAYS ON PROTECTION OF BIODIVERSITY AND LANDSCAPE
32 OUTLAYS ON ENVIRONMENTAL PROTECTION N.E.C.
33
34 **OUTLAYS ON MARKETING**
35 OUTLAYS ON DIRECT SALES EFFORTS
36 OUTLAYS ON ADVERTISING 04.3 OUTLAYS ON MARKETING N.E.C.
37
38 **OUTLAYS ON HUMAN RESOURCE DEVELOPMENT**
39 OUTLAYS ON EDUCATION AND TRAINING
40 OUTLAYS ON HEALTH
41 OUTLAYS ON SOCIAL SERVICES
42
43 **OUTLAYS ON CURRENT PRODUCTION PROGRAMMES, ADMINISTRATION AND MANAGEMENT**
44 OUTLAYS ON CURRENT PRODUCTION PROGRAMMES
45 OUTLAYS ON EXTERNAL TRANSPORTATION
46 OUTLAYS ON SAFETY AND SECURITY
47 OUTLAYS ON MANAGEMENT AND ADMINISTRATION
48
49 == COPP: DEFINITION BY CLASS ==
50
51 **01 OUTLAYS ON INFRASTRUCTURE**
52
53 Outlays on infrastructure to keep and extend the infrastructural capacity of the establishment and its potential for growth and productivity.
54
55 //Excludes~:// expenditures on R&D (02); education and training (05.1); marketing (04); gross capital formation that can be related specifically to other objectives (02) to (06).
56
57 **//01.1 OUTLAYS ON ROAD AND LAND CONSTRUCTION AND IMPROVEMENT//**
58 **//01.1.0 Outlays on road and land construction and improvement//**
59
60 * Outlays on road and land construction and improvement purposes.
61
62 **//01.2 OUTLAYS ON ENGINEERING AND RELATED TECHNOLOGICAL WORK
63 01.2.0 Outlays on engineering and related technological work//**
64
65 * Outlays on engineering and related technological work to design structures, machines, apparatus or manufacturing processes or works for use separately or in combination; activities that are always directed towards a specific practical aim or application with little or no innovative element and that are therefore distinguished from R&D.
66
67 //Includes~:// expenditures on engineering work (chemical, civil, mechanical, electrical, etc.) and on technological work (architecture, prospecting, geologic and hydrographic surveying, land surveying, control and non-research laboratory work, drafting, etc.).
68
69 **//01.3 OUTLAYS ON INFORMATION MANAGEMENT//**
70
71 Outlays on information management to collect, process, store and disseminate information relevant for decision making and monitoring as well as communicating information internally and externally.
72
73 //Includes: //expenditures on computers, computer networks and related services as well as on postal and telecommunication services.
74
75 //Excludes~:// legal, accounting, auditing and bookkeeping services (06.4); market research (04.3).
76
77 **01.3.1 Outlays on operating purposes of information management
78 01.3.2 Outlays on development of software**
79
80 **02 OUTLAYS ON RESEARCH AND DEVELOPMENT**
81
82 Outlays on R&D contain an appreciable element of innovation or novelty. Includes outlays on basic research (to acquire new knowledge without particular application), applied reserch (to acquire new knowledge directed towards a specific aim) and experimental development (directed to producing new materials, products and devices, to installing new processes, systems and services, and to improving those already produced or installed).
83
84 //Excludes~:// establishments whose current production programme is R&D (06.1); outlays on education combined with R&D (05.1); market research (04).
85
86 **//02.1 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON NATURAL SCIENCES AND ENGINEERING
87 02.10 Outlays on research and experimental development on natural sciences and engineering//**
88
89 * Outlays on systematic creative work in the field of natural sciences (mathematics, physics, astronomy, chemistry, etc.), medical sciences, agriculture, engineering and technology.
90
91 **//02.2 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON SOCIAL SCIENCES AND HUMANITIES
92 02.2.0 Outlays on research and experimental development on social sciences and humanities//**
93
94 * Outlays on systematic creative work in the field of social sciences (economics, psychology, sociology, legal sciences etc.), and humanities (linguistics and languages, arts, etc.); expenditures that may, among other things, produce new views concerning, and improved understanding of, political, economic and social phenomena.
95
96 **03 OUTLAYS ON ENVIRONMENTAL PROTECTION**
97
98 Expenditures on environmental protection cover the range of the Classification of Environmental Protection Activities (CEPA) which comprises protection of ambient air and climate; waste and waste water management; protection of soil and groundwater; noise and vibration abatement; protection of biodiversity and landscape; protection against radiation; outlays on measurement, control, laboratories and the like. Examples are expenditures that intend to reduce pollution in order to meet current or anticipated government regulations or in response to ethical or public relations considerations. The beneficiaries of such expenditures are mainly persons other than those connected to the establishment.
99
100 //Excludes//: outlays for measures intended to improve the health, comfort or safety of employees (05); R&D (02).
101
102 **//03.1 OUTLAYS ON PROTECTION OF AMBIENT AIR AND CLIMATE
103 03.1.0 //Outlays on protection of ambient air and climate**
104
105 * Outlays on prevention of air pollution through in-process modifications, treatment of exhaust gases and ventilated air, etc.
106
107 **//03.2 OUTLAYS ON WASTE WATER MANAGEMENT
108 03.2.0 Outlays on waste water management//**
109
110 * Outlays on prevention of water pollution through in-process modifications, sewerage networks, waste water treatment, treatment of cooling water, etc.
111
112 **//03.3 OUTLAYS ON WASTE MANAGEMENT
113 03.30 Outlays on waste management//**
114
115 * Outlays on prevention of waste production through in-process modifications, collection and transport of waste, treatment and disposal of hazardous waste, etc.
116
117 **//03.4 OUTLAYS ON PROTECTION OF SOIL AND GROUNDWATER
118 03.4.0 Outlays on protection of soil and groundwater//**
119
120 * Outlays on prevention of pollutant infiltration, decontamination, etc.
121
122 **//03.5 OUTLAYS ON NOISE AND VIBRATION ABATEMENT
123 03.5.0 Outlays on noise and vibration abatement//**
124
125 * Outlays on prevention of noise and vibration from road and rail traffic, air traffic noise, industrial process noise, etc.
126
127 **//03.6 OUTLAYS ON PROTECTION OF BIODIVERSITY AND LANDSCAPE//**
128 **//03.6.0 Outlays on protection of biodiversity and landscape//**
129
130 * Outlays on protection of nature and landscape (species, habitats, erosion protection, coastal protection, dune stabilization, protection against avalanches, fire protection, etc.).
131
132 **//03.7 OUTLAYS ON ENVIRONMENTAL PROTECTION N.E.C.
133 03.7.0 Outlays on environmental protection n.e.c.//**
134
135 * Outlays on other environmental protection activities, general administration of environmental affairs, etc.
136
137 **04 OUTLAYS ON MARKETING**
138
139 Outlays on marketing are defined as a set of related activities that establishments undertake to market the output of their production programmes. Marketing is defined very broadly to include not only direct sales efforts, but also related activities to facilitate sales such as advertising (to inform, maintain and expand markets), marketing research (to determine market potential), public relations (to produce a favourable public image), lobbying, etc.
140
141 //Excludes//: outlays on these purposes by establishments whose current production programme is marketing for others and direct sales efforts (for example, establishments classified in ISIC 7413 //Market research and public opinion polling; //ISIC 7430 //Advertising;// and the wholesale and retail trade components of ISIC 50-52) (06.1).
142
143 **//04.1 OUTLAYS ON DIRECT SALES EFFORTS
144 04.1.0 Outlays on direct sales efforts//**
145
146 * Expenditures on direct sales promotion characterized by a close relationship between sales force and customer.
147
148 //Includes//: outlays on personnel and equipment devoted to the task of selling current production such as showroom personnel, salespersons, sales representatives, sales engineers, sales managers and clerical staff, as well as showroom furniture, product samples, floor models, etc.
149
150 **//04.2 OUTLAYS ON ADVERTISING
151 04.2.0 Outlays on advertising//**
152
153 * Expenditures on advertising material (catalogues, brochures, etc.), space and broadcasting time or other means of distributing the advertising message; and personnel (photographers, models, draftsmen, media analysts and other technicians as well as supervisory and clerical staff).
154
155 **//04.3 OUTLAYS ON MARKETING N.E.C.
156 04.3.0 Outlays on marketing n.e.c.//**
157
158 * Outlays on marketing research, public relations, lobbying and participation in business and trade associations.
159
160 **05 OUTLAYS ON HUMAN RESOURCE DEVELOPMENT**
161
162 Outlays on human resource development are defined as a set of activities undertaken to improve efficiency of human resources as well as the granting of benefits to employees. Includes outlays on the respective equipment , facilities, personnel, etc.
163
164 //Excludes//: payments in kind such as provision of food or clothing , free or subsidized housing (06.1); safety devices and measures at work (06.3); contributions to cultural, recreational, educational facilities serving the general public (04.3).
165
166 **//05.1 OUTLAYS ON EDUCATION AND TRAINING
167 05.1.0 Outlays on education and training//**
168
169 * Outlays on educational activities (on-the-job training, vocational training, etc.) as well as on the respective equipment, facilities and personnel.
170
171 **//05.2. OUTLAYS ON HEALTH
172 05.2.0 Outlays on health//**
173
174 * Outlays on medical services (provision of emergency medical services, routine medical check-ups, etc.) as well as on the respective equipment, facilities and personnel.
175
176 **//05.3. OUTLAYS ON SOCIAL SERVICES
177 05.3.0 Outlays on social services//**
178
179 * Outlays on social, cultural and recreational activities (childcare centres, sports teams, orchestra, etc.); on the respective equipment (sports equipment, musical instruments, etc.); facilities (purchase or rental of playing fields, etc.) and personnel (coaches, trainer, etc.).
180
181 **06 OUTLAYS ON CURRENT PRODUCTION PROGRAMMES, ADMINISTRATION AND MANAGEMENT**
182
183 Current production programmes are a set of related activities that occur entirely or chiefly in the producing departments of establishments. An establishment’s production programme is defined as the production of goods or services that characterize the ISIC category to which the establishment is classified.
184
185 **//06.1 OUTLAYS ON CURRENT PRODUCTION PROGRAMMES
186 06.1.0 Outlays on current production programmes//**
187
188 * Outlays on direct costs, namely, labour and materials, fabricated and semi-fabricated parts, supplies, etc.; direct overhead expenditures, namely, production supervision and associated clerical staff; outlays on tools, production machinery and long-lived equipment, buildings housing the production activities and transport equipment. //Includes//: expenditures on other items intimately connected with the production programme (internal transportation of work in progress, on-line inspection staff).
189
190 //Excludes//: outlays on design (01.2); construction and testing of prototypes, laboratory personnel and equipment (02.1).
191
192 **//06.2 OUTLAYS ON EXTERNAL TRANSPORTATION
193 06.2.0 Outlays on external transportation//**
194
195 * Expenditures on transporting persons (work crew to worksite) or goods (work in progress) between establishments.
196
197 //Excludes//: internal transportation in an establishment (06.1).
198
199 **//06.3 OUTLAYS ON SAFETY AND SECURITY
200 06.3.0 Outlays on safety and security//**
201
202 * Expenditures on monitoring, guarding and protecting individuals and property.
203
204 //Includes//: expenditures on guarding buildings, offices, factories, construction sites, hotels, theatres, stores; expenditures on special means of protection such as guard dogs, armoured cars; expenditures on safety devices and measures, implementation of safety procedures, training in safety and emergency procedures.
205
206 //Excludes//: monitoring environmental, medical working or nutritional standards (06.4).
207
208 **//06.4 OUTLAYS ON MANAGEMENT AND ADMINISTRATION
209 06.4.0 Outlays on management and administration//**
210
211 * Expenditures on activities n.e.c. (accounting, purchasing, personnel work, legal work, etc.); on personnel at the high supervisory, administrative or management levels. //Excludes//: expenditures on high-level executive offices directly responsible for marketing (04.3); R&D (02); environmental protection (03.7).
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