Final consumption expenditure (ESA 1995, 3.75) 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. The consumption expenditure may take place on the domestic territory or abroad. Private final consumption expenditure includes households' and NPISH's final consumption expenditure. Non Profit Institutions Serving Households (NPISH, ESA 1995, 2.87) are separate legal entities serving households. They include for example trade unions, professional societies, political parties, churches, charities, sports clubs etc. Values are seasonally adjusted (SA). The ESA 95 (European System of Accounts) regulation may be referred to for more specific explanations on methodology.