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Definition: Classification of the functions of government (COFOG)

Frascati Manual

Generic classification of the functions, or socioeconomic objectives, that general government units aim to achieve through various kinds of expenditure. COFOG provides a classification system for government entities and financial outlays by functions of general interest.
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015