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Detailed structure and explanatory notes

COPP code 06.4.0


  • Division: 06 - Outlays on current production programmes, administration and management
  • Group: 06.4 - Outlays on management and administration
  • Class: 06.4.0 - Outlays on management and administration

Explanatory note

- 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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