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The DAC statistics on the purpose of aid cover three dimensions: the sector of destination, the form or type of aid, and the policy objective(s) of aid. Data are collected on individual commitments in the Creditor Reporting System (CRS), and in the form of annual commitment aggregates in the DAC Questionnaire.

The sector of destination of a contribution is selected by answering the question "which specific area of the recipient¡¯s economic or social structure is the transfer intended to foster". Some contributions are not susceptible to allocation by sector are classified as non-sector allocable aid.

The nature or form of an aid contribution is selected by answering the question "what form of aid will reach the benefiting sector". For sector allocable aid, a distinction is made between investment projects, sectorised programme aid, other resource provision including commodities and supplies, and technical co-operation. Only two categories are relevant for non-sector allocable aid: "cash" and "other resource provision including commodities and supplies".

The policy objectives of aid contributions are tracked across all sectors and forms of aid. Presently, data are collected on Gender equality incorporating Women in development and Aid to environment. A distinction is made between contributions for which the policy objective is "not targeted", "a significant objective", and "a principal objective".

The CRS and the DAC purpose classifications are related. The content of the DAC sector classification is defined through the CRS purpose codes. The DAC classification by nature or form of aid has a CRS equivalent. Both systems request data on the same policy objectives. As a consequence, the DAC aggregate statistics can be linked up with the more detailed CRS data, thereby allowing for examination of the geographical and purpose of aid distribution of aid simultaneously.