Expenditures consists of expenditure incurred by resident institutional units on goods or services that are used for the direct satisfaction of individual needs or wants or the collective needs of members of the community.

Final consumption expenditure is divided into private consumption i.e. consumption expenditure in households sector and consumption expenditire in non-profit institutions serving households sector and into public consumption i.e. consumption expenditure in general government sector.

• Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
  Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)