Kokkuleppe kohaselt peab kõiki valitsemissektori lõpptarbimiskulutusi järgnevalt toodud pealkirjade all käsitlema kulutustena individuaalsetele tarbimisteenustele, välja arvatud kulutused üldjuhtimisele, regulatsioonile, uurimistööle jne: a) 04. Haridus; b) 05. Tervishoid; c) 06. Sotsiaalkindlustus ja hoolekanne; d) 08.01 Sport ja puhkus; e) 08.02 Kultuur.
By convention, all government final consumption expenditure on education, health, social security and welfare, sport and recreation, and culture should be treated as expenditure on individual consumption services except for expenditure on general administration, regulation, research, etc. In addition, expenditure on the provision of housing, the collection of household refuse, and the operation of transport system should also be treated as individual. The collective consumption expenditure is the remainder of the government final consumption expenditure.
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