POF, the Brazilian Consumer Expenditure Survey, is a household survey conducted by IBGE in order to investigate the pattern of consumption and expenditure of the Brazilian population. Households are followed for 12 months. This survey is conducted every six or seven years starting in 1988 and covers the entire national territory. Among other uses, POF data serves as input for the construction of consumption baskets used to estimate IBGE consumer price indexes: IPCA (the main consumer price index in Brazil) and INPC.

POF provides information on individuals (age, level of education and income) and households (such as existence of sewage, walls, vehicles) and different records for each type of expenditure for each household and individual. The type of record depends on the expenditure frequency and whether the expenditure is computed at the household or the individual level. The frequency and level in which expenditures are recorded are defined by IBGE before the interview occurs. Expenditure on food, for example, is collected through a booklet filled out daily at the households for seven days. Meanwhile, expenditure on hairdressing services is recorded individually and refers to a period of 90 days.