Part five. Classification of the Outlays of Producers According to purpose (COPP)
COPP: DIVISIONS
01 Outlays on infrastructure
02 Outlays on research and development
03 Outlays on environmental protection
04 Outlays on marketing
05 Outlays on human resource development
06 Outlays on current production programmes, administration and managementCOPP: BREAKDOWN BY DIVISION AND GROUP
01 OUTLAYS ON INFRASTRUCTURE
OUTLAYS ON ROAD AND LAND CONSTRUCTION AND IMPROVEMENT
OUTLAYS ON ENGINEERING AND RELATED TECHNOLOGICAL WORK
OUTLAYS ON INFORMATION MANAGEMENTOUTLAYS ON RESEARCH AND DEVELOPMENT
OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON NATURAL SCIENCES AND ENGINEERING
OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON SOCIAL SCIENCES AND HUMANITIESOUTLAYS ON ENVIRONMENTAL PROTECTION
OUTLAYS ON PROTECTION OF AMBIENT AIR AND CLIMATE
OUTLAYS ON WASTE WATER MANAGEMENT
OUTLAYS ON WASTE MANAGEMENT
OUTLAYS ON PROTECTION OF SOIL AND GROUNDWATER
OUTLAYS ON NOISE AND VIBRATION ABATEMENT
OUTLAYS ON PROTECTION OF BIODIVERSITY AND LANDSCAPE
OUTLAYS ON ENVIRONMENTAL PROTECTION N.E.C.OUTLAYS ON MARKETING
OUTLAYS ON DIRECT SALES EFFORTS
OUTLAYS ON ADVERTISING 04.3 OUTLAYS ON MARKETING N.E.C.OUTLAYS ON HUMAN RESOURCE DEVELOPMENT
OUTLAYS ON EDUCATION AND TRAINING
OUTLAYS ON HEALTH
OUTLAYS ON SOCIAL SERVICESOUTLAYS ON CURRENT PRODUCTION PROGRAMMES, ADMINISTRATION AND MANAGEMENT
OUTLAYS ON CURRENT PRODUCTION PROGRAMMES
OUTLAYS ON EXTERNAL TRANSPORTATION
OUTLAYS ON SAFETY AND SECURITY
OUTLAYS ON MANAGEMENT AND ADMINISTRATIONCOPP: DEFINITION BY CLASS
01 OUTLAYS ON INFRASTRUCTURE
Outlays on infrastructure to keep and extend the infrastructural capacity of the establishment and its potential for growth and productivity.
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).
01.1 OUTLAYS ON ROAD AND LAND CONSTRUCTION AND IMPROVEMENT
01.1.0 Outlays on road and land construction and improvement- Outlays on road and land construction and improvement purposes.
01.2 OUTLAYS ON ENGINEERING AND RELATED TECHNOLOGICAL WORK
01.2.0 Outlays on engineering and related technological work- 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.
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.).
01.3 OUTLAYS ON INFORMATION MANAGEMENT
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.
Includes: expenditures on computers, computer networks and related services as well as on postal and telecommunication services.
Excludes: legal, accounting, auditing and bookkeeping services (06.4); market research (04.3).
01.3.1 Outlays on operating purposes of information management
01.3.2 Outlays on development of software02 OUTLAYS ON RESEARCH AND DEVELOPMENT
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).
Excludes: establishments whose current production programme is R&D (06.1); outlays on education combined with R&D (05.1); market research (04).
02.1 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON NATURAL SCIENCES AND ENGINEERING
02.10 Outlays on research and experimental development on natural sciences and engineering- Outlays on systematic creative work in the field of natural sciences (mathematics, physics, astronomy, chemistry, etc.), medical sciences, agriculture, engineering and technology.
02.2 OUTLAYS ON RESEARCH AND EXPERIMENTAL DEVELOPMENT ON SOCIAL SCIENCES AND HUMANITIES
02.2.0 Outlays on research and experimental development on social sciences and humanities- 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.
03 OUTLAYS ON ENVIRONMENTAL PROTECTION
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.
Excludes: outlays for measures intended to improve the health, comfort or safety of employees (05); R&D (02).
03.1 OUTLAYS ON PROTECTION OF AMBIENT AIR AND CLIMATE
03.1.0 Outlays on protection of ambient air and climate- Outlays on prevention of air pollution through in-process modifications, treatment of exhaust gases and ventilated air, etc.
03.2 OUTLAYS ON WASTE WATER MANAGEMENT
03.2.0 Outlays on waste water management- Outlays on prevention of water pollution through in-process modifications, sewerage networks, waste water treatment, treatment of cooling water, etc.
03.3 OUTLAYS ON WASTE MANAGEMENT
03.30 Outlays on waste management- Outlays on prevention of waste production through in-process modifications, collection and transport of waste, treatment and disposal of hazardous waste, etc.
03.4 OUTLAYS ON PROTECTION OF SOIL AND GROUNDWATER
03.4.0 Outlays on protection of soil and groundwater- Outlays on prevention of pollutant infiltration, decontamination, etc.
03.5 OUTLAYS ON NOISE AND VIBRATION ABATEMENT
03.5.0 Outlays on noise and vibration abatement- Outlays on prevention of noise and vibration from road and rail traffic, air traffic noise, industrial process noise, etc.
03.6 OUTLAYS ON PROTECTION OF BIODIVERSITY AND LANDSCAPE
03.6.0 Outlays on protection of biodiversity and landscape- Outlays on protection of nature and landscape (species, habitats, erosion protection, coastal protection, dune stabilization, protection against avalanches, fire protection, etc.).
03.7 OUTLAYS ON ENVIRONMENTAL PROTECTION N.E.C.
03.7.0 Outlays on environmental protection n.e.c.- Outlays on other environmental protection activities, general administration of environmental affairs, etc.
04 OUTLAYS ON MARKETING
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.
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).
04.1 OUTLAYS ON DIRECT SALES EFFORTS
04.1.0 Outlays on direct sales efforts- Expenditures on direct sales promotion characterized by a close relationship between sales force and customer.
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.
04.2 OUTLAYS ON ADVERTISING
04.2.0 Outlays on advertising- 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).
04.3 OUTLAYS ON MARKETING N.E.C.
04.3.0 Outlays on marketing n.e.c.- Outlays on marketing research, public relations, lobbying and participation in business and trade associations.
05 OUTLAYS ON HUMAN RESOURCE DEVELOPMENT
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.
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).
05.1 OUTLAYS ON EDUCATION AND TRAINING
05.1.0 Outlays on education and training- Outlays on educational activities (on-the-job training, vocational training, etc.) as well as on the respective equipment, facilities and personnel.
05.2. OUTLAYS ON HEALTH
05.2.0 Outlays on health- Outlays on medical services (provision of emergency medical services, routine medical check-ups, etc.) as well as on the respective equipment, facilities and personnel.
05.3. OUTLAYS ON SOCIAL SERVICES
05.3.0 Outlays on social services- 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.).
06 OUTLAYS ON CURRENT PRODUCTION PROGRAMMES, ADMINISTRATION AND MANAGEMENT
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.
06.1 OUTLAYS ON CURRENT PRODUCTION PROGRAMMES
06.1.0 Outlays on current production programmes- 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).
Excludes: outlays on design (01.2); construction and testing of prototypes, laboratory personnel and equipment (02.1).
06.2 OUTLAYS ON EXTERNAL TRANSPORTATION
06.2.0 Outlays on external transportation- Expenditures on transporting persons (work crew to worksite) or goods (work in progress) between establishments.
Excludes: internal transportation in an establishment (06.1).
06.3 OUTLAYS ON SAFETY AND SECURITY
06.3.0 Outlays on safety and security- Expenditures on monitoring, guarding and protecting individuals and property.
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.
Excludes: monitoring environmental, medical working or nutritional standards (06.4).
06.4 OUTLAYS ON MANAGEMENT AND ADMINISTRATION
06.4.0 Outlays on management and administration- 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).