United States

Department of
Agriculture

Expenditures on Children
Center for Nutrition
Policy and Promotion

Miscellaneous
Publication
Number 1528-2009 by Families, 2009
Lino, Mark. (2010). Expenditures on Children by Families, 2009.
U.S. Department of Agriculture, Center for Nutrition Policy and Promotion.
Miscellaneous Publication No. 1528-2009.

Abstract

Since 1960, the U.S. Department of Agriculture has provided estimates of expenditures on
children from birth through age 17. This technical report presents the most recent estimates for
husband-wife and single-parent families using data from the 2005-06 Consumer Expenditure
Survey, updated to 2009 dollars using the Consumer Price Index. Data and methods used in
calculating annual child-rearing expenses are described. Estimates are provided for major
components of the budget by age of child, family income, and region of residence. For the
overall United States, annual child-rearing expense estimates ranged between $11,650 and
$13,530 for a child in a two-child, married-couple family in the middle-income group.
Adjustment factors for number of children in the household are also provided. Results of
this study should be of use in developing State child support and foster care guidelines,
as well as in family educational programs.

The publication appears on our Web site at www.cnpp.usda.gov.

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(800) 795-3272 (voice) or (202) 720-6382 (TDD). USDA is an equal opportunity provider and employer.

June 2010
Expenditures on Children
by Families, 2009

Mark Lino, PhD

U.S. Department of Agriculture

Center for Nutrition Policy and Promotion

Miscellaneous Publication
Number 1528-2009

June 2010
 Table of Contents
Page no.

Executive Summary iii

Expenditures on Children by Families, 2009 1

Estimating and Allocating Expenditures on Children 1

Data Used 1

Determining Food, Transportation, Health Care, Clothing,

Child Care and Education, and Miscellaneous Expenses
on Children 4

Determining Housing Expenses on Children 9

Results 10
Husband-Wife Families 10

Single-Parent Families 14

Adjustments for Older Children and Household Size 15

Alternative Estimates of Expenditures on Children 18

Estimating Future Costs 20

Expenditures Not Included 22

References 24

ii
Expenditures on Children by Families, 2009

Executive Summary

Since 1960, the U.S Department of Agriculture (USDA) has provided estimates of annual
expenditures on children from birth through age 17. This technical report presents the 2009
estimates for husband-wife and single-parent families. Results are shown in tables 1-7 at the
end of this report. Expenditures are provided by age of children, household income level,
major budgetary component (housing, food, etc.), and region (for husband-wife families).

Methods

Data used to estimate expenditures on children are from the 2005-06 Consumer Expenditure
Survey—Interview portion (CE). Administered by the U.S. Census Bureau, U.S. Department
of Commerce, under contract with the Bureau of Labor Statistics (BLS), U.S. Department of
Labor, this survey is the most comprehensive source of information on household expenditures
available at the national level. The sample consisted of 11,800 husband-wife households and
3,350 single-parent households and was weighted to reflect the U.S. population of interest by
using BLS weighting methods.

The CE collects overall household expenditure data for some budgetary components (housing,
food, transportation, health care, and miscellaneous goods and services) and child-specific
expenditure data for other components (clothing, child care, and education). Child-specific
expenses were allocated directly to children. Food and health care expenses were allocated to
children based on findings from Federal surveys on children’s budget shares. Family-related
transportation expenses and miscellaneous expenses were allocated by using a per capita
method. This method is preferable over a marginal cost method that measures child-rearing
expenditures as the difference in expenses between equivalent couples with and without
children. The average cost of an additional bedroom approach was used to estimate housing
expenses on a child.

Although based on the 2005-06 CE, the expense estimates were updated to 2009 dollars by
using the Consumer Price Index (CPI) for specific budgetary components: 2005 expenditure
and income data were first converted to 2006 dollars to complete the analysis and then the
results were updated to 2009 dollars.

iii
 Selected Results

Child-rearing expenses vary considerably by household income level. For a child in a two-
child, husband-wife family, annual expenses ranged from $8,330 to $9,450, on average,
(depending on age of the child) for households with before-tax income less than $56,670,
from $11,650 to $13,530 for households with before-tax income between $56,670 and
$98,120, and from $19,380 to $23,180 for households with before-tax income more than
$98,120.

As a proportion of total child-rearing expenses, housing accounted for the largest share
across income groups, comprising 31 to 35 percent of total expenses on a child in a two-
child, husband-wife family. For families in the middle-income group, child care/education
(for those with the expense) and food were the next largest average expenditures on a child,
accounting for 17 and 16 percent of child-rearing expenses, respectively.

Annual expenditures on children generally increased with age of the child. This fact was the
same for both husband-wife and single-parent families.

Overall annual child-rearing expenses were highest for husband-wife families in the urban
Northeast, followed by families in the urban West and urban Midwest; families in the urban
South and rural areas had the lowest child-rearing expenses.

Compared with expenditures on each child in a two-child, husband-wife family, expenditures

by husband-wife households with one child average 25 percent more on the single child and
expenditures by households with three or more children average 22 percent less
on each child.

Child-rearing expense patterns of single-parent households with a before-tax income less

than $56,670 were 7 percent lower than those of husband-wife households in the same
income group. Most single-parent households were in this income group (compared with
about one-third of husband-wife families).

Other Expenditures on Children

Expenditures for major budgetary components estimated in this study consisted of direct
parental expenses made on children through age 17. These expenditures exclude college costs
and other parental expenses on children after age 17. In addition, expenditures on children
made by people outside the household and by the government are not included. Indirect costs
involved in child rearing by parents (time costs and foregone earnings and career opportunities)
are also not included in the estimates.

iv
Expenditures on Children by Families, 2009
The U.S. Department of Agriculture (USDA) has provided estimates of expenditures on
children from birth through age 17 since 1960. These estimates may be used in developing State
child support guidelines and foster care payments, as well as in family education programs.
This report presents 2009 estimated child-rearing expenses by husband-wife and single-parent
families. The figures for 2009 are shown in tables 1-7 at the end of this report. The 2009 USDA
estimates are not directly comparable to previous estimates (U.S. Department of Agriculture,
1981; Lino, 2008) because of changes in methods.

For husband-wife families, child-rearing expenses are for three income groups and for single-
parent families, two income groups. To adjust partially for price differentials and varying
patterns of expenditures, USDA also provides estimates for husband-wife families in various
regions, as well as the United States overall. For single-parent families, estimates are provided
only for the United States overall because of limitations in sample size. For all families, expendi-
tures on children are estimated for the major budgetary components: Housing, food, transporta-
tion, clothing, health care, child care and education, and miscellaneous goods and services
(entertainment, personal care items, etc.).

This report presents the USDA methodology for deriving expenditures on children and the
results. First, data used in determining child-rearing expenditures will be described. These
data contain overall household expenditures for some budgetary components and child-specific
expenditures for other components. Overall household expenditures must be allocated among
family members to determine expenses on children. Second, the allocation methods used by
USDA will be explained, along with general estimation techniques. Third, an overview of the
results will be given. Fourth, how the USDA estimates on child-rearing expenses compare with
the results of alternative methodologies on estimating child-rearing expenses will be discussed.
The report ends with an explanation of how future child-rearing expenses may be determined
and a discussion on other expenses on children not included in this report.

Estimating and Allocating Expenditures on Children

Data Used
Since 1960, the first year USDA produced child-rearing expense estimates, the Consumer
Expenditure Survey (CE) has been used as the basis for the estimates. The CE is also used
in alternative methodologies on estimating child-rearing expenses. CE data are the most
comprehensive source of information on household expenditures available at the national
level, containing expenditure data for housing, food, transportation, clothing, health care,
child care and education, and miscellaneous goods and services (the box below describes
the specific items in each expenditure component).

1
 Categories of Household Expenditures

Housing expenses consist of shelter (mortgage payments, property taxes, or rent; maintenance
and repairs; and insurance), utilities (gas, electricity, fuel, cell/telephone, and water), and house
furnishings and equipment (furniture, floor coverings, major appliances, and small appliances).
Mortgage payments included principal and interest payments. Overall, principal payments
constituted 15 percent of overall housing expenses.

Food expenses consist of food and nonalcoholic beverages purchased at grocery, convenience,
and specialty stores, including purchases with Food Stamp Program (now the Supplemental
Nutrition Assistance Program) benefits; dining at restaurants; and household expenditures on
school meals.

Transportation expenses consist of the monthly payments on vehicle loans, down payments,
gasoline and motor oil, maintenance and repairs, insurance, and public transportation
(including airline fares).

Clothing expenses consist of children’s apparel such as diapers, shirts, pants, dresses, and suits;
footwear; and clothing services such as dry cleaning, alterations, and repair.

Health care expenses consist of medical and dental services not covered by insurance,
prescription drugs and medical supplies not covered by insurance, and health insurance
premiums not paid by an employer or other organization. Medical services include those
related to physical and mental health.

Child care and education expenses consist of day care tuition and supplies; baby-sitting; and
elementary and high school tuition, books, fees, and supplies. Books, fees, and supplies may be
for private or public schools.

Miscellaneous expenses consist of personal care items (haircuts, toothbrushes, etc.),

entertainment (portable media players, sports equipment, televisions, computers, etc.), and
reading materials (nonschool books, magazines, etc.).

2
USDA’s latest estimates are based on data from the 2005-06 CE—Interview Survey component.
Administered by the U.S. Census Bureau, U.S. Department of Commerce, under contract with
the Bureau of Labor Statistics (BLS), U.S. Department of Labor, the CE collects information
on characteristics, income, and expenditures of consumer units. For this study, the terms
households and families are used for consumer units. During most of 2005-06, about 7,000 to
7,800 households were interviewed each quarter, bringing the total number of interviews in
each year’s survey to over 28,000. Due to the rotating sample design of the Interview Survey,
each sample household could be interviewed up to four consecutive quarters over the 2-year
period. Households report expenditures for the 3 months prior to the interview month. Since the
households interviewed each quarter are deemed an independent sample by BLS, the 3-month
expenditures they report may be annualized (U.S. Department of Labor, 2007) for analytical
purposes.

Child-rearing expenses of 11,800 husband-wife and 3,350 single-parent families where the
parents were ages 20 to 60 were examined. These households had at least one child of their
own, age 17 or under, in the household, and there were no other related or unrelated people
present in the household except their own children. Most single-parent families (85 percent)
were headed by a woman. BLS methods were used to weight all data to reflect the U.S.
population of interest.

Although based on 2005-06 data, the expense estimates were updated to 2009 dollars by using
the Consumer Price Index (CPI). Expenditure and income data for 2005 were first converted
to 2006 dollars, analysis was undertaken, and then the resulting estimations were updated to
2009 dollars. Income levels of households were updated to 2009 dollars by using the all-items
category of the CPI, and expenditures were updated by using the CPI for the corresponding
budgetary component (i.e., the CPIs for housing, food, etc.). Regional CPIs were used to
update the regional estimates to 2009 dollars.

Although the CE provides the best available data for estimating spending on children, it has
its limitations. The CE contains overall household expenditure data for some budgetary
components (housing, food, transportation, health care, and miscellaneous goods and services)
and child-specific expenditure data for other components (children’s clothing, child care, and
education). Thus, to estimate child-rearing expenses, these household-level expenditures must
be allocated among family members. The next sections describe the methodology used by
USDA to allocate these household expenditures. Two different models were used, one to
determine food, transportation, health care, clothing, child care and education, and miscella-
neous expenses on children, and the other to determine housing expenses on children.

3
 Determining Food, Transportation, Health Care, Clothing, Child
Care and Education, and Miscellaneous Expenses on Children
For these budgetary components, multivariate analyses were used to estimate household and
child-specific expenditures. These analyses controlled for income level, family size, and age
of the younger child so that estimates could be made for families with these varying
characteristics. The estimation model, conducted separately for husband-wife and single-
parent households, for the overall United States was:

(1) Ei = f(Y, HS, CA)

where:

Ei = household expenditures on a particular budgetary component (food, transportation,

health care, children’s clothing, child care and education, and miscellaneous goods
and services)

Y = household before-tax income (divided into three groups for husband-wife families:
< $56,670, $56,670 to $98,120, and > $98,120 in 2009 dollars, and two groups for
single-parent families: <$56,670 and $56,670 or more in 2009 dollars)

HS = number of children in the household (divided into three groups: 1 child, 2 children,
and 3 or more children)

CA = age of the younger child (divided into six age groups: 0-2, 3-5, 6-8, 9-11, 12-14,
and 15-17)

For the regional estimates of expenditures on children in husband-wife households,

the model was:

(2) Ei = f(Y, HS, CA, RG)

where Ei through CA are the same as before and

RG = region (divided into five regions: urban Northeast, urban South, urban Midwest,
urban West, and rural areas)

4
Ordinary Least Squares analysis was used to estimate expenditures on food, transportation,
child care and education, and miscellaneous goods and services. Tobit analysis was used to
estimate expenditures on health care and children’s clothing because although most households
had an expenditure on these budgetary components, over 10 percent reported zero expenses.
Because of these zero expenditures, tobit analysis yields statistically better (unbiased) estimates
than does Ordinary Least Squares analysis. The procedure outlined by McDonald and Moffitt
(1980) was used to transform the estimates resulting from the tobit analysis into dollars. The
coefficients of the estimates were used to calculate the expenditures for the budgetary compo-
nents for each income group, age of the younger child, and region (for husband-wife families)
for a two-child family. Households with two children were selected as the standard because two
children was the average for husband-wife and single-parent families in 2005-06 based on CE
data. Age of the older child was not controlled for because the focus was on the younger child
and by doing so, results would only be applicable to families with an older child in a certain
age category. It was therefore assumed the distribution of age ranges of the older child was
similar across families. Also, additional analysis focused on the older child (see “Adjustments
for Older Children and Household Size” section). Typically, the older child was 3 to 4 years
older then the younger child and under age 18.

The three income groups of husband-wife households (before-tax income under $56,670,
between $56,670 and $98,120, and over $98,120 in 2009 dollars) were determined by dividing
the sample of husband-wife families for the overall United States into equal thirds. Income
intervals were used to be consistent with previous USDA studies. These three income groups
will be referred to as the lower (although most families in this group are above the poverty
threshold), middle, and higher income groups. Income groups of single-parent households
(before-tax income under $56,670 and $56,670 and over in 2009 dollars) were selected to
correspond with the income groups used for husband-wife households for comparison purposes,
that is, to see how child-rearing expenditures differed between husband-wife and single-
parent households in the same income group. This income includes child-support payments.
The two higher income groups used with husband-wife families were combined in the case
of single-parent families because only 15 percent of these households had a before-tax income
of $56,670 and over.

Estimates were made for six age categories of younger children (0-2, 3-5, 6-8, 9-11, 12-14,
and 15-17 years) because spending on children differs by age of the child. These age categories
approximate the different stages of childhood and have historically been used. The focus was
on the younger child in a household because the older child was sometimes over age 17. If
the older child had been selected as the household member of interest, expenditures may be
different. Also, if households with one or three or more children had been selected, per-child
expenditures would reflect the differences in family size. As the number of children in a family
increases, the allocation of resources among children changes. To adjust expenditures for the
older child and number of children, see discussion beginning on page 15.

5
 For husband-wife families, estimates are provided for the urban Northeast, urban South, urban
Midwest, urban West, and rural areas overall, as well as for the overall United States. Urban
areas are defined as Metropolitan Statistical Areas (MSAs) and other places of 2,500 or more
people outside an MSA; rural areas are places of fewer than 2,500 people outside an MSA.
Sample sizes were not sufficient to conduct regional analysis for single-parent families.

Once the expenditures on the budgetary components were estimated, they were allocated to
children. The allocation methods varied by budgetary component and are described below.

Clothing. The CE collects data on how much families are spending on children’s shoes, pants,
dresses, and so on. Hence, estimated expenditures for clothing may be readily assigned to
children. It was assumed these expenses were equally allocated to each child in the two-child
household. CE data on children’s clothing expenditures were for children age 15 and under. For
the estimates, it was assumed the clothing expenditures of a 16- or 17-year-old were similar to
those of a 15-year-old; thus, these older teenagers were assigned the expenditures of a 15-year-
old. Also, expenditures for clothing services (dry cleaning, alterations, etc.), which account for
a smaller proportion of total clothing expenses, were estimated for the overall household and
allocated on a per capita basis among household members.

Child care and education. Child care and education was the only budgetary component for
which about half of all households reported no expenditure. Expenditure on this budgetary
component rose with household income level: for husband-wife families, 31 percent in the
lower income group had this expenditure, compared with 45 and 56 percent in the middle
and higher income groups; for single-parent families, the percentages were 34 and 44 percent
for the lower and higher income groups. Previous USDA estimates of child care/education
expenses on a child consisted of households with the expense as well as households without
the expense. However, to be more applicable to families, this update included only those
families with the expense. For families without child care/education expenses, this budgetary
component would amount to zero; therefore, total expenditures on a child should be adjusted
to account for this.

As with clothing, estimated expenditures for child care/education in the CE were only for the
children in the household so may be readily assigned to them. It was assumed these expenses
were equally allocated to each child in the two-child household. For preschool children, most
of this budgetary-component expenditure is for child care, whereas for older children, most of
this expenditure is for education (a major reason the two components are combined; otherwise,
many age categories would have a negligible expense either for one or the other). The child
care figures include families with part-time child care on a regular or irregular basis; therefore,
they appear low when compared with those with full-time care. For more detailed analysis of
average weekly child care expenses for families with the expense, see U.S. Census Bureau
(2008). It should be noted that by only including households with child care/education expenses,
the total expenses on a child as a result of summing the budgetary components may be over-
estimated because those with child care/education expenses may have to draw from other
child-rearing budgetary components (e.g., housing, transportation, miscellaneous) to pay for it.

6
Food. Although the CE did not collect expenditures on food by family member, data from the
2008 USDA food plans (U.S. Department of Agriculture, 2008) are used to calculate the shares
of total household food expenses spent on children. These shares were used to apportion house-
hold food expenses by age of the household member, household size, and income. The USDA
food plans are based on household food use and individual intake, as well as food expenditure
data. The food plans also reflect the cost of a nutritious diet, which accounts for food costs,
nutritional needs, and consumption behavior. These food budget shares, as derived from the
USDA food plans, were applied to estimated household food expenditures to determine food
expenses on children. The food budget shares ranged between 17 to 25 percent for a child in a
two-child, husband-wife family and 25 to 34 percent for a child in a two-child, single-parent
family (these shares being higher for a three-person household). Food budget shares generally
increased with the age of the child and did not vary much by household income level.

Health care. Like food, expenditures on health care by family members were not collected
by the CE. Data from other sources—in this case, the U.S. Department of Health and Human
Service’s 2005 Medical Expenditure Panel Survey—show the share of household out-of-pocket
health care expenses spent on children. These shares were used to apportion family health care
expenses by age of the household member, household size, and income. The Medical Expenditure
Panel Survey is a nationally representative longitudinal survey that collects detailed information
on health care utilization and expenditures, health insurance, and health status, as well as a
wide variety of social, demographic, and economic characteristics for the civilian noninstitu-
tionalized population. (See Bernard, 2007, for more information about this survey, as well as
for out-of-pocket expenditures on health care.)

These health care budget shares, as derived from the survey, were applied to estimated house-
hold health care expenditures to determine health care expenses on children. The health care
budget shares ranged between 16 to 25 percent for a child in a two-child, husband-wife family
and 24 to 33 percent for a child in a two-child, single-parent family (these shares again being
higher for a three-person household). Health care budget shares generally increased with the
age of the child and did not vary much by household income level. As an example of how
health care expenditures were calculated on a 6- to 8-year-old, who is the younger child in a
husband-wife, two-child household in the middle-income group, overall household health care
expenditures were estimated from the multivariate analysis to be $4,888 in 2009 dollars for this
family type. Based on the Medical Expenditure Panel Survey, the health care budget share for
this 6- to 8-year-old was figured to be 18 percent. Thus, health care expenditures on the 6- to
8-year-old were estimated to be $880 (=$4,888 X 0.18).

Transportation. Transportation expenses related only to family-related activities were

examined when determining child-rearing transportation expenses. These activities accounted
for 59 percent of total transportation, according to a U.S. Department of Transportation study
(Hu & Reuscher, 2004). Other transportation expenses, mainly those due to employment, as
well as some household maintenance, are not related directly to expenses on children so these
types of transportation expenses were excluded.

7
 Unlike data for food and health care, no other data show the share of transportation expenses
associated with child rearing. Hence, to allocate these expenses, the per capita method was
used to determine family-related transportation expenses on a child by allocating in equal
proportions the expenses among household members. One of the first studies on child-rearing
expenses also used the per capita approach to allocate transportation expenses among family
members (Dublin & Lotka, 1946). The per capita method for allocating transportation does
not account for some families driving larger vehicles because of children, likely leading to
underestimates of transportation expenses on children. Although the per capita method has
its limitations, these were judged less severe than those of alternative approaches (see the
“Alternative Estimates of Expenditures on Children” section of this report). For a child in a
two-child, husband-wife family, the per capita method (factoring in only family-related travel)
resulted in approximately 15 percent of total transportation expenses being allocated to the
child; for a child in a two-child, single-parent family, 20 percent.

Miscellaneous expenses. As with expenditures on transportation, no other data show the share
of miscellaneous expenses (personal care items, such as haircuts, toothbrushes, etc.; entertain-
ment, such as portable media players, sports equipment, computers, etc.; and reading materials,
such as nonschool books, magazines, etc.) attributed to child rearing. Therefore, the per capita
method was used to apportion miscellaneous expenses among family members. For many of
the goods and services in this budgetary component, such as fees and admissions, videos, and
personal care items, the per capita method is reasonable because such goods and services are
likely to be equally shared by family members.

Determining Housing Expenses on Children

One method to estimate housing expenses on a child is to track families over time and see how
their housing expenses change as a result of children being added to the household. One would
expect families to increase their housing expenditures as they move to larger residences to
accommodate children. Child-related housing costs could therefore be calculated by utilizing
these additional costs. However, CE data have annual family housing expenses. So, to determine
child-rearing housing expenses, one must use this information.

Based on the rationale that over time the presence of a child in a home does not affect the
number of kitchens or living rooms, but does affect the number of bedrooms (analysis of CE
data confirmed this), the average cost of an additional bedroom approach was used to estimate
housing expenses on a child in husband-wife and single-parent households. Previously, a per
capita approach was used by USDA to estimate children’s housing expenses, where housing
expenses were assigned to household members in equal proportions. Because more data on
housing characteristics have been made available in the CE survey over time, this average cost
of an additional bedroom approach was developed. Specifically, this approach calculates child-
rearing housing expenses as the extra housing costs associated with an additional bedroom in
a home for families with children and in each income interval. Multivariate analysis was used

8
to determine the average additional costs by regressing housing expenditures on the number
of bedrooms in a home controlling for income level. The analysis was conducted separately
for husband-wife and single-parent families. Housing expenses were adjusted to account for
regional variation in the case of husband-wife families.

Because most families with children resided in a three- or four-bedroom home, housing
expenses on a child were calculated as the average additional cost of one (but not both) of
these bedrooms. It was assumed that children in a two-child family do not share a bedroom.
With this method, housing expenses on a child include the costs of utilities and furniture
associated with the additional bedroom. These expenses also do not vary by age of the child
because costs due to the bedroom would not be expected to differ much by age.

The average cost of an additional bedroom approach is a conservative estimate of housing

expenses on children because it does not account fully for the fact that some families pay more
for housing to live in a community with good schools or other amenities for children. Part of
this expense is captured in the cost of the additional bedroom, but parents may be spending
more on their own housing to live in certain communities than they would without children. In
addition, it is a conservative estimate because it does not account fully for parents’ purchasing
of a home with a larger yard, a playroom, or child-specific furnishings in other rooms of the
home because of children in the household; however, data on these housing characteristics are
limited.

A variation of the average cost of an additional bedroom approach that could account for these
factors (better schools, larger yards, etc.) would be to compare the extra housing expenses due
to an additional bedroom of couples with children with the expenses of couples without children.
Initial estimates based on this variation resulted in slightly higher housing expenses on a child
than reported here. This approach was ultimately not used because of difficulties in establishing
a comparison group of childless families not composed of “empty nest” households at various
income levels.

In addition, it is likely that younger couples without children buy larger houses in anticipation
of having children. Comparing the expenditures of these couples with those of similar couples
with children could lead to underestimates of housing expenditures on children because couples
without children have incorporated possible future children in their housing expenditures. For
single-parent households, selection of a comparison group is difficult. Single individuals (with
no children) would include many people spending more on housing because they do not have
child-rearing obligations. Using the housing expense difference between these people and
single-parent families could lead to severe underestimates of housing expenditures on children
in single-parent families.

9
 Results

Complete estimates of child-rearing expenditures by husband-wife and single-parent families

are contained in tables 1-7 at the end of this report. The following sections discuss major
findings regarding these child-rearing expenditures.

Husband-Wife Families
Child-Rearing Expenses and Household Income Are Positively Related
In 2009, estimated annual average expenses on the younger child in two-child, husband-wife
families increased as income level rose (fig. 1). Depending on age of the child, annual expenses
ranged from $8,330 to $9,450 for families with a before-tax income less than $56,670, from
$11,650 to $13,530 for families with a before-tax income between $56,670 and $98,120, and
from $19,380 to $23,180 for families with a before-tax income more than $98,120.

On average, households in the lowest income group spent 25 percent of their before-tax income
on a child; those in the middle-income group, 16 percent; and those in the highest group,
12 percent. The range among these percentages would be narrower if after-tax income were
considered.

The amount spent on a child by families in the highest income group, on average, was more
than twice the amount spent by families in the lowest income group. This amount varied by
budgetary component. In general, expenses on a child for goods and services considered to
be necessities (e.g., food and clothing) did not vary as much as those considered to be
discretionary (e.g., miscellaneous expenses) among households in the three income groups.

Figure 1. Family expenditures on a child, by income level and age of child,1 2009

$25,000

$20,000

$15,000

$10,000

$5,000

$0
0-2 3-5 6-8 9-11 12-14 15-17
Age of child

Less than $56,670 $56,670 to $98,120 More than $98,120

1U.S. average for the younger child in husband-wife families with two children.

10
Housing Is the Largest Expense on a Child
Housing accounted for the largest share of total child-rearing expenses. Figure 2 demonstrates
this for the younger child in husband-wife, middle-income families with two children. Based
on expenses incurred among all age groups, housing accounted for 32 percent of child-rearing
expenses for a child in the lowest income group, 31 percent in the middle-income group, and
35 percent in the highest income group.

As previously discussed, child care and education was the only budgetary component for which
many households had a zero expenditure and the others had a positive expenditure. The USDA
estimates include only families with expenditures on this budgetary component. For the middle
and highest income groups (for households with the expense), child care and education was
the second largest expenditure on a child, accounting for 17 and 22 percent of child-rearing
expenses, respectively. For the lowest income group, child care and education accounted for
14 percent of total child-rearing expenses (again, for households with the expense). It should
be noted for lower income families, child care may be provided by relatives or friends at no
cost due to affordability issues.

Food was the second largest expense on a child for families in the lowest income group,
accounting for 19 percent of total expenditures. Food was the third largest expense on a child for
families in the middle and highest income groups, accounting for 16 and 12 percent of total
expenditures, respectively. Transportation made up 11 to 13 percent of total child-rearing
expenses over the income groups.

Figure 2. Expenditure shares on a child from birth through age 17 as a percentage of

total child-rearing expenditures,1 2009

Miscellaneous
9%
Housing
31%
Child care &
education
17%

Health care
8%

Clothing
6% Food
16%

Transportation
13%
1U.S. average for the younger child in middle-income, husband-wife families with two children.
Child care and education expenses only for families with expense.

11
 Across the three income groups, miscellaneous goods and services accounted for 7 to 9 percent
of child-rearing expenses; clothing (excluding gifts or hand-me-downs), 5 to 7 percent, and
health care, 6 to 8 percent. Expenditures for health care consist of out-of-pocket expenses only
(including insurance premiums not paid by an employer or other organizations) and not that
portion covered by health insurance. Annual expenditures on clothing for teens, as based on
the CE data, are similar to the findings of another survey of annual spending on teen apparel
(PiperJaffray, 2008).

Expenses Increase as a Child Ages

Expenditures on a child in husband-wife families were generally lower in the younger age
categories and higher in the older age categories. Figure 3 depicts this for families in the
middle-income group. This relationship held across income groups. For all three income
groups, food, transportation, clothing, and health care expenses on a child generally increased
as the child grew older. As children age, they have greater nutritional needs so consume more
food. Transportation expenses were highest for a child age 15 to 17, when he or she would
start driving. Child care and education expenses were generally highest for a child under age 6.
Most of this expense may be attributed to child care at this age.

Figure 3. Total expenses and expenditure shares on a child (as a percentage of total
child-rearing expenditures), by age of child,1 2009

$11,700 $11,730 $11,650 $12,420 $13,090 $13,530

100%
Miscellaneous

Child care & education

80%
Health care

Clothing
60%
Transportation

40% Food

20%
Housing

0%
0-2 3-5 6-8 9-11 12-14 15-17
Age of child

1U.S. average for the younger child in middle-income, husband-wife families with two children.
Child care and education expenses only for families with expense.

12
Child-Rearing Expenses Are Highest in the Urban Northeast
Child-rearing expenses in the regions of the country reflect patterns observed in the overall
United States for husband-wife families: In each region, expenses on a child increased with
household income level and typically with age of the child. Figure 4 shows total child-rearing
expenses by region and age of a child for the younger child in middle-income, two-child
families. Overall, child-rearing expenses were highest in the Urban Northeast, followed by the
Urban West and Urban Midwest. Child-rearing expenses were lowest in the urban South and
rural areas. Much of the regional difference in expenses on a child was related to housing costs
and child care and education expenses. Total housing expenses on a child were highest in the
Urban West and Urban Northeast and lowest in rural areas. Child care and education expenses
were highest for families in the Urban Northeast. Child-rearing transportation expenses were
highest for families in the urban West and rural areas. This likely reflects the longer traveling
distances in these areas.

Figure 4. Family expenditures on a child, by region and age of child,1 2009

$20,000

$17,500

Urban Northeast
$15,000
Urban West
Urban Midwest
* * Urban South
$12,500
*
* * * Rural
$10,000

$7,500

$5,000
0-2 3-5 6-8 9-11 12-14 15-17
Age of child

1Regional averages for the younger child in middle-income, husband-wife families with two children.

13
 Single-Parent Families
Expenses on a child in single-parent families generally followed the same pattern as expenses
on a child in husband-wife families: Expenses increased as household income level rose;
housing, food, and child care/education (for those with the expense) accounted for the largest
budgetary shares; and more was spent as children aged. An interesting question is, “How do
child-rearing expenses of single-parent families compare with those of husband-wife families?”

Figure 5 presents a comparison of estimated expenditures on a younger child in a two-child,

husband-wife and single-parent household with a before-tax income less than $56,670; as
previously discussed, 85 percent of single-parent families and 33 percent of husband-wife
families were in this lower income group and this income included child support payments.
Total expenditures on a child up to age 18 were, on average, 7 percent lower in single-parent
households than in husband-wife households. But more single-parent than husband-wife
families were in the bottom range of this income group. Average income for single-parent
families in the lower income group was $25,130, compared with $36,250 for husband-wife
families. Because single-parent families have one less potential earner, their total household
income is lower and child-rearing expenses consume a greater percentage of income.

For single parents, the estimates only cover out-of-pocket child-rearing expenditures made by
the parent who has primary care of the child. The estimates do not include child-related expendi-
tures made by the parent without primary care or by others, such as grandparents. The parent
with whom the child does not reside the majority of the time may incur transportation, food,
and entertainment expenses during visitation days and maintain a larger living unit because the
child stays with him or her on weekends. The noncustodial parent could also contribute to the
child’s clothing and health care expenses. Although it would be ideal to include these expendi-
tures, such expenditures could not be estimated from the CE data. Overall expenses paid by
both parents on a child in a single-parent household, therefore, are likely to be greater than this
study’s estimates.

Figure 5. Family expenditures on a child, by single-parent and husband-wife

households,1 2009

Single parent $149,760

$148,620

Husband-wife $160,410
$159,870

1
U.S. average for the younger child in two-child families with before-tax income below $56,670.

14
Adjustments for Older Children and Household Size

The estimates of expenses on children thus far represent expenditures on the younger children
in a husband-wife and single-parent household with two children. Expenses on the older child
may be different for the two family types. To determine the extent of this difference and how
expenditures may be adjusted to estimate expenses on an older child, the USDA methodology
to estimate expenditures on children was essentially repeated with the focus on an older child
in each family type. Household income and region of residence (in the case of husband-wife
households) were not controlled for, so findings apply to all families. The sample was smaller
than that used for the principal analysis, since only households with all children age 17 or under
were selected because the older child could not be over this age. The sample was weighted to
reflect the U.S. population of interest.

It was found that tables 1-6 reflect total expenditures on an older child in a husband-wife,
two-child family, as well as on a younger child. Therefore, annual expenditures on children
in a husband-wife, two-child family may be estimated by summing the total expenses for the
specific age categories of the two children. For example, annual expenditures on a younger
child age 11 and an older child age 16 in a husband-wife, two-child family in the middle-
income group for the overall United States would be $25,950 (=$12,420 + $13,530) (table 8).

Unlike husband-wife families, single-parent households with two children spend about
3 percent less on the older child than on the younger child at a specific age category. This
reduced spending was largely due to less being spent on transportation and miscellaneous
goods and services for the older child. Older children in single-parent families may be able to
take less expensive public transportation than be driven by the parent in a car and forgo some
items that the younger child has. Also, some of these expenses may be covered by others not
residing in the home. Therefore, annual expenditures on children in a single-parent, two-child
family may be estimated from table 7 by: (1) taking the age category of the older child and
adjusting the total expenses downward by 3 percent, and then (2) summing the total expenses
for the specific age categories of the two children. For example, annual expenditures on a
younger child age 8 and an older child age 16 in a single-parent, two-child family in the lower
income group for the overall United States would be $16,520 (=$8,060 + ($8,720 X .97))
(table 8). It should be noted that for specific budgetary components, annual expenses on an
older child in husband-wife and single-parent families varied, compared with those on a
younger child in a two-child family.

The estimates should also be adjusted if a household has only one child or more than two
children. Families will spend more or less on a child, depending on the number of other
children in the household (income being spread over fewer or more children) and as a result
of economies of scale. To derive these adjustments, the USDA methodology to estimate
expenditures on children was replicated for both husband-wife and single-parent families
with one child and three or more children. The maximum number of children was restricted
to three or more because only a small percentage of families had four or more children.

15
 Table 8. Estimated annual expenditures on one, two, or three children by husband-wife and single-parent families,
overall United States, 2009

Husband-wife family* Annual expenditure
One-child household
Age of child
2 $11,700 x 1.25 = $14,630
5 11,730 x 1.25 = 14,660
8 11,650 x 1.25 = 14,560
11 12,420 x 1.25 = 15,530
14 13,090 x 1.25 = 16,360
17 13,530 x 1.25 = 16,910

Two-child household
Age of younger child Age of older child
2 16 $11,700 + $13,530 = $25,230
5 16 11,730 + 13,530 = 25,260
8 16 11,650 + 13,530 = 25,180
11 16 12,420 + 13,530 = 25,950
14 16 13,090 + 13,530 = 26,620
15 16 13,530 + 13,530 = 27,060

Three-child household
Age of youngest child Age of older children
2 13,16 ($11,700 + $13,090 + $13,530) x .78 = $29,890
5 13,16 (11,730 + 13,090 + 13,530) x .78 = 29,910
8 13,16 (11,650 + 13,090 + 13,530) x .78 = 29,850
11 13,16 (12,420 + 13,090 + 13,530) x .78 = 30,450
12 13,16 (13,090 + 13,090 + 13,530) x .78 = 30,970

*Estimates are for husband-wife families with 2009 before-tax income between $56,670 and $98,120.

Single-parent family** Annual expenditure

One-child household
Age of child
2 $7,410 x 1.29 = $9,560
5 8,160 x 1.29 = 10,530
8 8,060 x 1.29 = 10,400
11 8,590 x 1.29 = 11,080
14 8,980 x 1.29 = 11,580
17 8,720 x 1.29 = 11,250

Two-child household
Age of younger child Age of older child
2 16 $7,410 + ($8,720 x .97) = $15,870
5 16 8,160 + (8,720 x .97) = 16,620
8 16 8,060 + (8,720 x .97) = 16,520
11 16 8,590 + (8,720 x .97) = 17,050
14 16 8,980 + (8,720 x .97) = 17,440
15 16 8,720 + (8,720 x .97) = 17,180

Three-child household
Age of youngest child Age of older children
2 13,16 ($7,410 + ($8,980 x .97) + ($8,720 x .97)) x .77 = $18,930
5 13,16 (8,160 + (8,980 x .97) + (8,720 x .97)) x .77 = 19,500
8 13,16 (8,060 + (8,980 x .97) + (8,720 x .97)) x .77 = 19,430
11 13,16 (8,590 + (8,980 x .97) + (8,720 x .97)) x .77 = 19,840
12 13,16 (8,980 + (8,980 x .97) + (8,720 x .97)) x .77 = 20,140

**Estimates are for single-parent families with 2009 before-tax income less than $56,670.

16
Household income and region of residence (in the case of husband-wife households) were not
controlled for, so findings apply to all families. For families with three or more children, the
possibility of children sharing a bedroom was factored in by examining the number of
bedrooms and number of children in the household.

Compared with expenditures for each child in a husband-wife, two-child family, husband-wife
households with one child spend an average of 25 percent more on the single child, and those
with three or more children spend an average of 22 percent less on each child. For single-
parent families, those with one child spend an average of 29 percent more on the single child
than on a child in a two-child family, and those with three or more children spend an average
of 23 percent less on each child. As families have more children, the children can share a
bedroom, clothing and toys can be handed down to younger children, food can be purchased
in larger and more economical packages, and private schools or child care centers may offer
sibling discounts.

Therefore, to estimate annual overall expenditures on an only child by using data in tables 1-7,
25 percent should be added to the total expense for each age category for husband-wife families
and 29 percent should be added to the total expense for each age category for single-parent
families. To estimate expenses on three or more children in husband-wife families, 22 percent
should be subtracted from the total expense for each child’s age category and these totals
should be summed. For single-parent families with three or more children, 23 percent should
be subtracted from the total expense for each child’s age category (after adjusting the expenses
on the older children downward) and these totals should be summed. These percentages may
be more or less for a particular budgetary component for both family types. As family size
increases, costs per child for food decrease less than for housing and transportation. Much
housing space is used in common, and car trips can serve more than one child.

As an example of adjustments needed for different numbers of children, consider total expenses
on children in husband-wife families with one, two, and three children (presented in table 8 for
a household with before-tax income between $56,670 and $98,120). In the example, the age of
the older child is 16 in the two-child household and the ages of the older children are 13 and 16
in the three-child household. As can be seen, less is spent per child as family size increases.
The estimated annual expense on a child age 2 with no siblings is $14,630; for two children
ages 2 and 16, $25,230; and for three children ages 2, 13, and 16, $29,890. Table 8 also shows
the expenditure adjustments needed for children in single-parent families with one, two, and
three children and with a before-tax income below $56,670. The major difference in the
mechanics of the adjustment for single-parent, compared with husband-wife households, is
that the expenses on older children need to be adjusted downward by 3 percent.

17
 Alternative Estimates of Expenditures on Children

The USDA methodology to estimate child-rearing expenses is based on several steps:

(1) assigning child-specific expenses (clothing, child care, and education) in the CE data to
children, (2) allocating household-level expenses based on findings from authoritative research
(food and health care) or on a per capita basis (transportation and miscellaneous items), and
(3) calculating housing expenses by using an average cost of an additional bedroom approach.
An alternative method to estimate expenditures on children is a marginal cost method. The
marginal cost method measures expenditures on children as the difference in expenses between
families with children and equivalent families without children. While there is no generally
accepted equivalency measure in the economics literature, two of the most commonly used
are the Engel and Rothbarth approaches. The Engel approach assumes that if two families
spend an equal percentage of their total expenditures on food, they are equally well-off.
The Rothbarth approach assumes that if two families spend an equal amount on luxuries
(e.g., alcohol, tobacco, entertainment, and sweets) and have the same level of savings, they
are equally well-off. (See U.S. Department of Health and Human Services, 1990, for more
detailed information on these two approaches.)

One limitation of the Engel and Rothbarth estimators is that they are not true marginal cost
approaches. A true marginal cost approach examines additional expenditures a family makes
because of the presence of a child in the household—how much more the family spends on
housing, food, and other items because of the child. A true marginal cost approach would track
the same sample of families over time. Marginal cost approaches, as implemented, do not do
this. They examine two different sets of families, those with children and those without children,
at one point in time. Hence, the term “marginal cost approach” is somewhat of a misnomer.

Another limitation with the marginal cost approach is that it does not consider substitution
effects. It assumes parents do not alter their expenditures on themselves after a child is added to
a household. This could lead to problems when applying the marginal cost method to individual
budgetary components. For example, many families may reduce the number of high-cost vacations
they take once they have children. However, with the marginal cost method, transportation
expenses of these families without children would be compared with expenses of families with
children, likely leading to underestimates of transportation expenses on a child.

These problems with the marginal cost method are likely more severe if used to calculate
miscellaneous expenses on a child. Published data show entertainment expenses, one of the
major components of the miscellaneous category, were greater for husband-wife couples
without children than for husband-wife families with young children (U.S. Department of
Labor, 2008). Using the marginal cost method in this case could lead to the questionable
result of having negative entertainment expenditures on a child. The household entertainment
expenses of husband-wife couples without children were about the same as those of husband-
wife families with an oldest child over age 18 living in the household, suggesting a miniscule
expenditure on a child (U.S. Department of Labor, 2008).

18
Since 2000, several studies have estimated child-rearing expenses by using both the Engel and
Rothbarth estimators and applying them to Consumer Expenditure Survey data. Table 9 shows
the child-rearing expense estimates of these studies for husband-wife families by number of
children and as a percentage of total family expenditures; these studies estimated child-rearing
expenses as a percentage of total expenditures and did not examine expenses by budgetary
component. It should be noted that the Rothbarth method was usually implemented by using
only adult clothing as the equivalency method so is not a full implementation of the Rothbarth
approach.

Table 9. Average percent of household expenditures attributable to

children in husband-wife families, by estimator and number of children

Number of children One Two Three

Percent
Estimator
Engel (2001)1 30 44 52
Rothbarth (2001)1 26 36 42
Engel (2004)2 22 38 53
Rothbarth (2006)3 25 37 44
Engel (2008)4 21 31 38
Rothbarth (2008)4 32 47 57
Average of above 26 39 48
USDA (2010) 27 41 48

1From Judicial Council of California (2001).

2From McCaleb, Macpherson, Norrbin, MacDonald, and Feng (2004).
3From Policy Studies Inc. (2006).
4From McCaleb, Macpherson, and Norrbin (2008).

What is striking is the range in estimates resulting from the various studies. For one child,
the estimates ranged between 21 to 32 percent of household expenditures being spent on the
child; for two children, 31 to 47 percent; and for three children, 38 to 57 percent (an almost 20
percentage point difference). When using the marginal cost method in estimating expenditures
on children, a researcher’s choice of an equivalency scale is crucial because different measures
yield different results. Even using the same equivalency measure can result in different estimates,
depending on the years of data used and model specification. For example, the 2006 study
based on the Rothbarth estimator found that for two-child families, 37 percent of total family
expenditures went to goods and services for children (Policy Studies Inc., 2006), while the
2008 study based on the Rothbarth estimator found that 47 percent of expenditures went
to goods and services for two children (McCaleb et al., 2008).

So, how do the USDA child-rearing expense estimates compare with the results of these studies?
Table 9 presents the USDA (2010) estimates. Because the studies implementing the Engel and
Rothbarth techniques usually did not include personal insurance and pension contributions in

19
 total household expenditures, when calculating the USDA child-rearing expenses as a percentage
of total household expenditures, these two budgetary components were not included. Also, the
marginal cost methods include families with child care/education expenses and families without
child care/education expenses and do not include mortgage principal payments, so the USDA
estimates in table 9 are based on average child care/education expenses for all husband-wife
families, including those without the expense, and do not include mortgage principal, which
constitutes about 15 percent of overall housing expenses. This differs from the USDA child-
rearing expenditure estimates in tables 1-7, where mortgage principal payments are included in
housing expenses and where child care/education expenses are only for families incurring the
expense.

For husband-wife families with one child, USDA estimates 27 percent of total family expendi-
tures are spent on the child; for two children, 41 percent; and for three children, 48 percent.
These percentages are very near the averages of the various studies using the Engel and
Rothbarth approaches. One factor the various approaches have in common is that expenditures
on children do not increase proportionately as the number of children increases; expenditures
on two children are less than twice as much as those on one child.

Estimating Future Costs

The estimates presented so far represent household expenditures on a child of a certain age in
2009. What would be the total expenses on a child born in 2009 through age 17, factoring in
inflation? To estimate these expenses over time, future price changes need to be incorporated.
To do this, a future cost formula is used:

Cf = Cp (1 + i)n
Where:
Cf = projected future annual dollar expenditure on a child of a particular age
Cp = present (2009) annual dollar expenditure on a child of a particular age
i = projected annual inflation (or deflation) rate
n = number of years from present until child will reach a particular age

An example of estimated future expenditures on the younger child in a husband-wife family

with two children is presented in table 10. The example assumes a child is born in 2009 and
reaches age 17 in the year 2026, and the average annual inflation rate over this time is 2.79
percent (the average annual inflation rate over the past 20 years) (U.S. Department of Labor,
2010). As can be seen, total family expenses on a child through age 17 would be $205,960 for
households in the lowest income group, $286,050 for those in the middle, and $475,680 for
those in the highest income group. In 2009 dollar values, these figures would be $160,410,
$222,360, and $369,360, respectively.

20
Inflation rates other than 2.79 percent could be used in the formula if inflation projections
change. Also, it is somewhat unrealistic to assume that households remain in one income
category as a child grows older. For most families, income rises over time, so a family may
move from one income group to another. In addition, such inflation projections assume child-
rearing expenditures change only with inflation. Parental expenditure patterns also change
over time.

Table 10. Estimated annual expenditures* on a child born in 2009, by income group,
overall United States
Income group
Year Age Lowest Middle Highest

2009 <1 $8,570 $11,700 $19,410

2010 1 8,810 12,030 19,950
2011 2 9,050 12,360 20,510
2012 3 9,370 12,740 21,080
2013 4 9,630 13,090 21,670
2014 5 9,900 13,460 22,270
2015 6 9,830 13,740 22,860
2016 7 10,100 14,120 23,500
2017 8 10,380 14,520 24,150
2018 9 11,580 15,910 25,920
2019 10 11,900 16,350 26,640
2020 11 12,240 16,810 27,380
2021 12 13,150 18,210 29,930
2022 13 13,510 18,720 30,760
2023 14 13,890 19,240 31,620
2024 15 14,280 20,440 35,020
2025 16 14,680 21,010 36,000
2026 17 15,090 21,600 37,010
Total $205,960 $286,050 $475,680

*Estimates are for the younger child in husband-wife families with two children and assume an average
annual inflation rate of 2.79 percent.

21
 Expenditures Not Included

Expenditures estimated in this study consisted of direct parental expenses made on children
through age 17 for seven major budgetary components. These expenditures exclude costs
related to prenatal health care. The expenditures also exclude costs made on children after age
17. One of the largest of these expenses is the cost of a college education. The College Board
(2010) estimated that in 2009-2010, annual average (enrollment-weighted) tuition and fees
were $7,020 at 4-year public colleges (in-State tuition) and $26,273 at 4-year private (non-profit)
colleges; annual room and board was $8,193 at 4-year public colleges and $9,363 at 4-year
private colleges. For 2-year colleges in 2009-2010, annual average tuition and fees were $2,544
at public colleges. College-related expenses on children may even take place before children
are college age in the form of savings. Other parental expenses on children after age 17 could
include those associated with children living at home or if children do not live at home, gifts
and other contributions to them. Expenses related to life insurance on parents are not included
in the estimates. Although these expenses are not made directly on children, it is likely that they
are primarily incurred for the benefit of children.

The estimates do not include all government expenditures on children. Examples of excluded
expenses would be public education, Medicaid, and subsidized school meals. The actual expendi-
tures on children (by parents and the government), therefore, would be higher than reported in
this study, especially for children in the lowest income group. Expenditures on children made
by people not in the household, such as grandparents and other relatives, were also not factored
in. Indirect costs involved in child rearing were not included in the estimates. Although these
costs are typically more difficult to measure than direct expenditures, they may be substantial.
The time involved in rearing children is considerable and has a cost attached to it. A recent
study found that the imputed value of parental time spent on children exceeded the direct cash
expenditures on them (Folbre, 2008). In addition, to care for children, current earnings and
future career opportunities may be diminished because of job choice or reduced time in the
labor force for one or both parents. These situations also have a cost attached to them.

22
Expenditures on Children: 1960 versus 2009

The United States Department of Agriculture first provided estimates of child-rearing expenditures in 1960. The current estimates
are not precisely comparable to previous estimates because of methodology changes; for example, housing expenses are now
determined by using the average cost of an additional bedroom as opposed to a per capita approach, and food expenses are now
based on what households spend as opposed to a suggested standard. Although these types of methodological changes exist, a
general comparison is possible.

In 1960, average expenditures on a child in a middle-income, husband-wife family amounted to $25,229, or $182,857 in 2009 dollars
(figure). By 2009, these estimated expenditures climbed 22 percent in real terms to $222,360 (assuming a family had child care and
education expenses on a child). Housing was the largest expense on a child in both time periods and increased in real terms over
this time. Food was also one of the largest expenses in both time periods, but decreased in real terms. Changes in agriculture over
the past 50 years have resulted in family food budgets being a lower percentage of household income. Transportation expenses on a
child declined slightly in real terms from 1960 to 2009.

Clothing and miscellaneous expenses on a child decreased as a percentage of total child-rearing expenses and in real terms from
1960 to 2009. Reduced real expenses on children’s clothing is somewhat of a surprise given the popularity of many designer clothing
items today; however, it is likely that technological changes and globalization have made clothing less expensive in real terms. The
growth in real terms of housing and other expenses on a child may be the cause of the decline in miscellaneous expenses on a child,
which are often seen as discretionary.

Health care expenses on a child doubled as a percentage of total child-rearing costs, as well as increasing in real terms, from 1960 to
2009. The dramatic rise in health care costs over time has received widespread attention. Perhaps the most striking change in child-
rearing expenses over time relates to child care and education expenses. It should be noted that in 1960, child care/education expenses
included families with and without the expense. Even so, these expenses grew from 2 percent of total child-rearing expenditures in
1960 (for families with and without the expense) to 17 percent (for families with the expense) in 2009. Much of this growth is likely
related to child care. In 1960, child care costs were negligible, mainly consisting of in-the-home babysitting. Since then, the labor
force participation of women has greatly increased, leading to the need for more child care. Child-rearing expense estimates were not
provided for single-parent families in 1960, likely because of the small percentage of children residing in such households at the time.

Figure. Expenditures on a child from birth through age 17, total expenses and budgetary component shares,
1960 versus 20091

1960 2009
Miscellaneous Miscellaneous
12% 9%
Child care &
education Housing Housing
2% 31% 31%
Child care &
Health care education
4% 17%

Clothing
11%
Health care
8%

Clothing
Transportation Food
Food 6%
16% 16%
24%

Transportation
13%

Total = $182,857 (in 2009 dollars) Total = $222,360

1
U.S. average for a child in middle-income, husband-wife families.

23
 References

Bernard, D. (2007). Out-of-Pocket Expenditures on Health Care among the Nonelderly

Population, 2004. (Statistical Brief #159). Agency for Healthcare Research and Quality,
Rockville, MD: Department of Health and Human Services.

Dublin, L.I. & Lotka, A.J. (1946). The Money Value of a Man. New York City, NY: Ronald
Press.

Folbre, N. (2008). Valuing Children: Rethinking the Economics of the Family. Cambridge, MA:
Harvard University Press.

The College Board. (2010). Trends in College Pricing 2009. Retrieved March 2, 2010, from
http://www.collegeboard.org.

Hu, P.S & Reuscher, T.R. (2004). Summary of Travel Trends: 2001 National Household Travel
Survey. Washington, DC: U.S. Department of Transportation, Federal Highway Administration.

Judicial Council of California. (2001). Review of Statewide Uniform Child Support Guideline.
Retrieved March 27, 2009 at http://www.courtinfo.ca.gov/programs/cfcc/pdffiles/ChildSupport-
2001UniformChildSupportGuideline.pdf.

Lino, M. (2008). Expenditures on Children by Families, 2007. U.S. Department of Agriculture,

Center for Nutrition Policy and Promotion. (Miscellaneous Publication Number 1528-2007).

McCaleb, T.S., Macpherson, D.A., Norrbin, S.C., MacDonald, L.C., & Feng, L. (2004). Review
and Update of Florida’s Child Support Guidelines. Report to the Florida Legislature, March 5,
2004.

McCaleb, T.S., Macpherson, D.A., & Norrbin, S.C. (2008). Review and Update of Florida’s
Child Support Guidelines. Report to the Florida Legislature, November17, 2008.

McDonald, J.F. & Moffitt, R.A. (1980). The uses of Tobit analysis. The Review of Economics
and Statistics, 62(2), 318-321.

PiperJaffray. (2008). Teen survey reports slight increase in fashion spending. Retrieved October
14, 2008, from http://www.piperjaffray.com/2col_largerright.aspx?id=1088.

Policy Studies Inc. (Venohr, J., Betson, D., Price, D., Zoller, M., & Washington, L.) (2006).
State of Oregon Child Support Guidelines Review: Updated Obligation Scales and Other
Considerations. Submitted to Department of Justice, Division of Child Support on June 26,
2006.

24
U.S. Census Bureau. (2008). Who’s Minding the Kids? Child Care Arrangements: Spring 2005.
Detailed Tables. Retrieved October 29, 2008, from http://www.census.gov/population/socdemo/
child/ppl-2005/tab06.xls.

U.S. Department of Agriculture, Agricultural Research Service. (1981). USDA Estimates of the
Cost of Raising a Child: A Guide to Their Use and Interpretation. (Miscellaneous Publication
No. 1411).

U.S. Department of Agriculture, Center for Nutrition Policy and Promotion. (2008). Official
USDA Food Plans: Cost of Food at Home at Four Levels, U.S. Average, March 2008.
Alexandria, VA.

U.S. Department of Health and Human Services, Office of the Assistant Secretary for Planning
and Evaluation. (1990). Estimates of Expenditures on Children and Child Support Guidelines.

U.S. Department of Labor, Bureau of Labor Statistics. (2007). 2005 Consumer Expenditure
Interview Survey Public Use Microdata Documentation.

U.S. Department of Labor, Bureau of Labor Statistics. (2008). Composition of Consumer Unit:
Average Annual Expenditures and Characteristics, Consumer Expenditure Survey, 2006.
Retrieved November 5, 2008, from http://www.bls.gov/cex/2006/Standard/cucomp.pdf.

U.S. Department of Labor, Bureau of Labor Statistics. (2010). Consumer Price Index.
Retrieved March 9, 2010, from ftp://ftp.bls.gov/pub/special.requests/cpi/cpiai.txt.

25
 Table 1. Estimated annual expenditures on a child by husband-wife families, overall United States, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb

Before-tax income: Less than $56,670 (Average = $36,250)

0 - 2 $8,570 $2,960 $1,110 $990 $630 $590 $1,870 $420
3 - 5 8,630 2,960 1,210 1,030 500 560 1,760 610
6 - 8 8,330 2,960 1,640 1,140 560 620 780 630
9 - 11 9,040 2,960 1,890 1,140 570 670 1,190 620
12 - 14 9,450 2,960 2,040 1,250 680 1,020 810 690
15 - 17 9,450 2,960 2,030 1,380 720 950 830 580
Total $160,410 $53,280 $29,760 $20,790 $10,980 $13,230 $21,720 $10,650

Before-tax income: $56,670 to $98,120 (Average = $76,250)

0 - 2 $11,700 $3,890 $1,340 $1,420 $750 $790 $2,630 $880
3 - 5 11,730 3,890 1,430 1,470 600 750 2,510 1,080
6 - 8 11,650 3,890 2,010 1,570 670 880 1,540 1,090
9 - 11 12,420 3,890 2,290 1,580 690 940 1,940 1,090
12 - 14 13,090 3,890 2,470 1,680 820 1,320 1,750 1,160
15 - 17 13,530 3,890 2,450 1,810 890 1,240 2,210 1,040
Total $222,360 $70,020 $35,970 $28,590 $13,260 $17,760 $37,740 $19,020

Before-tax income: More than $98,120 (Average = $171,710)
0 - 2 $19,410 $7,030 $1,820 $2,160 $1,030 $920 $4,680 $1,770
3 - 5 19,410 7,030 1,910 2,200 870 870 4,560 1,970
6 - 8 19,380 7,030 2,520 2,300 950 1,010 3,590 1,980
9 - 11 20,230 7,030 2,850 2,310 990 1,080 3,990 1,980
12 - 14 21,510 7,030 3,050 2,410 1,150 1,510 4,310 2,050
15 - 17 23,180 7,030 3,040 2,550 1,260 1,430 5,940 1,930
Total $369,360 $126,540 $45,570 $41,790 $18,750 $20,460 $81,210 $35,040

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the Consumer Price Index. For
each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the 3-5 age
category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the expenditure sum
of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a two-child family.
Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed for the appropriate
age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category by 1.25. To estimate
expenses for each child in a family with three or more children, multiply the total expense for each appropriate age category by 0.78.
For expenses on all children in a family, these totals should be summed.

a Includes only families with Child care and education expenses.

b
Includes personal care items, entertainment, and reading materials.

26
Table 2. Estimated annual expenditures on a child by husband-wife families, urban Northeast, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb


Before-tax income: Less than $56,800 (Average = $36,330)
0 - 2 $10,120 $3,490 $1,180 $940 $680 $530 $2,870 $430
3 - 5 10,120 3,490 1,270 990 540 490 2,710 630
6 - 8 9,860 3,490 1,720 1,100 610 550 1,740 650
9 - 11 10,580 3,490 1,990 1,100 630 600 2,130 640
12 - 14 11,250 3,490 2,150 1,200 760 910 2,030 710
15 - 17 11,900 3,490 2,140 1,340 810 850 2,670 600
Total $191,490 $62,820 $31,350 $20,010 $12,090 $11,790 $42,450 $10,980

Before-tax income: $56,800 to $98,350 (Average = $76,430)
0 - 2 $13,330 $4,590 $1,400 $1,390 $810 $720 $3,530 $890
3 - 5 13,320 4,590 1,490 1,440 650 680 3,380 1,090
6 - 8 13,270 4,590 2,090 1,540 730 800 2,410 1,110
9 - 11 14,040 4,590 2,390 1,550 760 850 2,790 1,110
12 - 14 14,960 4,590 2,570 1,650 910 1,200 2,860 1,180
15 - 17 16,000 4,590 2,560 1,780 1,000 1,130 3,880 1,060
Total $254,760 $82,620 $37,500 $28,050 $14,580 $16,140 $56,550 $19,320


Before-tax income: More than $98,350 (Average = $172,120)
0 - 2 $21,570 $8,310 $1,870 $2,130 $1,100 $840 $5,540 $1,780
3 - 5 21,540 8,310 1,970 2,170 920 800 5,390 1,980
6 - 8 21,540 8,310 2,590 2,280 1,010 930 4,420 2,000
9 - 11 22,380 8,310 2,940 2,290 1,060 990 4,800 1,990
12 - 14 23,910 8,310 3,140 2,390 1,250 1,390 5,370 2,060
15 - 17 26,130 8,310 3,130 2,520 1,380 1,310 7,540 1,940
Total $411,210 $149,580 $46,920 $41,340 $20,160 $18,780 $99,180 $35,250

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the regional Consumer Price Index.
For each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the
3-5 age category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the
expenditure sum of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a
two-child family. Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed
for the appropriate age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category
by 1.25. To estimate expenses for each child in a family with three or more children, multiply the total expense for each appropriate age
category by 0.78. For expenses on all children in a family, these totals should be summed.

The Northeast region consists of Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania,
Rhode Island, and Vermont.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

27
 Table 3. Estimated annual expenditures on a child by husband-wife families, urban West, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb


Before-tax income: Less than $56,650 (Average = $36,230)
0 - 2 $9,430 $3,560 $1,160 $1,090 $670 $540 $1,860 $550
3 - 5 9,460 3,560 1,260 1,140 530 510 1,710 750
6 - 8 9,180 3,560 1,700 1,240 600 570 740 770
9 - 11 9,880 3,560 1,960 1,250 610 620 1,120 760
12 - 14 10,300 3,560 2,120 1,350 730 940 770 830
15 - 17 10,370 3,560 2,120 1,480 780 880 840 710
Total $175,860 $64,080 $30,960 $22,650 $11,760 $12,180 $21,120 $13,110

Before-tax income: $56,650 to $98,080 (Average = $76,220)
0 - 2 $12,650 $4,670 $1,380 $1,540 $790 $740 $2,530 $1,000
3 - 5 12,630 4,670 1,470 1,580 640 700 2,370 1,200
6 - 8 12,590 4,670 2,070 1,690 720 820 1,400 1,220
9 - 11 13,360 4,670 2,360 1,700 740 880 1,790 1,220
12 - 14 14,020 4,670 2,540 1,800 880 1,240 1,600 1,290
15 - 17 14,460 4,670 2,530 1,930 950 1,160 2,050 1,170
Total $239,130 $84,060 $37,050 $30,720 $14,160 $16,620 $35,220 $21,300

Before-tax income: More than $98,080 (Average = $171,650)
0 - 2 $20,950 $8,450 $1,850 $2,280 $1,080 $870 $4,540 $1,880
3 - 5 20,900 8,450 1,940 2,320 910 820 4,380 2,080
6 - 8 20,900 8,450 2,560 2,430 1,000 950 3,410 2,100
9 - 11 21,740 8,450 2,900 2,440 1,040 1,020 3,800 2,090
12 - 14 23,010 8,450 3,100 2,540 1,220 1,430 4,110 2,160
15 - 17 24,660 8,450 3,100 2,670 1,330 1,350 5,710 2,050
Total $396,480 $152,100 $46,350 $44,040 $19,740 $19,320 $77,850 $37,080

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the regional Consumer Price Index.
For each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the
3-5 age category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the
expenditure sum of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a
two-child family. Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed
for the appropriate age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category
by 1.25. To estimate expenses for each child in a family with three or more children, multiply the total expense for each appropriate age
category by 0.78. For expenses on all children in a family, these totals should be summed.

The Western region consists of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah,
Washington, and Wyoming.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

28
Table 4. Estimated annual expenditures on a child by husband-wife families, urban Midwest, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb

Before-tax income: Less than $56,300 (Average = $36,010)

0 - 2 $8,450 $2,840 $1,050 $930 $610 $560 $1,990 $470
3 - 5 8,480 2,840 1,150 980 470 530 1,840 670
6 - 8 8,170 2,840 1,570 1,080 540 590 860 690
9 - 11 8,880 2,840 1,820 1,090 560 630 1,250 690
12 - 14 9,310 2,840 1,970 1,190 660 960 930 760
15 - 17 9,460 2,840 1,970 1,320 710 900 1,080 640
Total $158,250 $51,120 $28,590 $19,770 $10,650 $12,510 $23,850 $11,760

Before-tax income: $56,300 to $97,490 (Average = $75,760)
0 - 2 $11,460 $3,730 $1,280 $1,370 $730 $760 $2,660 $930
3 - 5 11,460 3,730 1,370 1,420 580 720 2,500 1,140
6 - 8 11,390 3,730 1,940 1,530 660 840 1,530 1,160
9 - 11 12,130 3,730 2,220 1,530 680 900 1,920 1,150
12 - 14 12,810 3,730 2,390 1,640 810 1,260 1,760 1,220
15 - 17 13,340 3,730 2,390 1,770 880 1,180 2,290 1,100
Total $217,770 $67,140 $34,770 $27,780 $13,020 $16,980 $37,980 $20,100

Before-tax income: More than $97,490 (Average = $170,610)
0 - 2 $18,990 $6,750 $1,750 $2,110 $1,010 $880 $4,670 $1,820
3 - 5 18,970 6,750 1,850 2,160 840 840 4,510 2,020
6 - 8 18,940 6,750 2,440 2,270 930 970 3,540 2,040
9 - 11 19,740 6,750 2,770 2,270 960 1,030 3,930 2,030
12 - 14 21,060 6,750 2,970 2,370 1,140 1,450 4,270 2,110
15 - 17 22,770 6,750 2,970 2,510 1,240 1,370 5,940 1,990
Total $361,410 $121,500 $44,250 $41,070 $18,360 $19,620 $80,580 $36,030


Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the regional Consumer Price Index.
For each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the
3-5 age category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the
expenditure sum of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a
two-child family. Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed
for the appropriate age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category
by 1.25. To estimate expenses for each child in a family with three or more children, multiply the total expense for each appropriate age
category by 0.78. For expenses on all children in a family, these totals should be summed.

The Midwest region consists of Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio,
South Dakota, and Wisconsin.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

29
 Table 5. Estimated annual expenditures on a child by husband-wife families, urban South, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb

Before-tax income: Less than $56,850 (Average = $36,360)

0 - 2 $8,010 $2,680 $1,110 $930 $620 $550 $1,820 $300
3 - 5 8,030 2,680 1,200 980 490 520 1,660 500
6 - 8 7,750 2,680 1,640 1,080 560 580 690 520
9 - 11 8,450 2,680 1,890 1,090 570 630 1,080 510
12 - 14 8,860 2,680 2,050 1,190 680 950 720 590
15 - 17 8,890 2,680 2,040 1,320 730 880 770 470
Total $149,970 $48,240 $29,790 $19,770 $10,950 $12,330 $20,220 $8,670

Before-tax income: $56,850 to $98,420 (Average = $76,490)
0 - 2 $10,950 $3,520 $1,330 $1,370 $740 $750 $2,480 $760
3 - 5 10,950 3,520 1,420 1,420 590 710 2,330 960
6 - 8 10,890 3,520 2,010 1,520 670 830 1,360 980
9 - 11 11,650 3,520 2,300 1,530 690 890 1,740 980
12 - 14 12,290 3,520 2,470 1,630 830 1,240 1,550 1,050
15 - 17 12,720 3,520 2,470 1,760 900 1,170 1,970 930
Total $208,350 $63,360 $36,000 $27,690 $13,260 $16,770 $34,290 $16,980

Before-tax income: More than $98,420 (Average = $172,250)
0 - 2 $18,310 $6,380 $1,810 $2,100 $1,020 $870 $4,490 $1,640
3 - 5 18,280 6,380 1,900 2,140 850 830 4,340 1,840
6 - 8 18,270 6,380 2,510 2,250 940 960 3,370 1,860
9 - 11 19,090 6,380 2,850 2,250 980 1,020 3,750 1,860
12 - 14 20,370 6,380 3,050 2,360 1,160 1,430 4,060 1,930
15 - 17 21,960 6,380 3,040 2,490 1,260 1,350 5,630 1,810
Total $348,840 $114,840 $45,480 $40,770 $18,630 $19,380 $76,920 $32,820

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the regional Consumer Price Index.
For each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the
3-5 age category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The total (0 - 17) row represents the
expenditure sum of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a
two-child family. Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed
for the appropriate age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category
by 1.25. To estimate expenses for each child in a family with three or more children, multiply the total expense for each appropriate age
category by 0.78. For expenses on all children in a family, these totals should be summed.

The Southern region consists of Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland,
Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, and West Virginia.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

30
Table 6. Estimated annual expenditures on a child by husband-wife families, Rural areas, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb

Before-tax income: Less than $56,880 (Average = $36,380)

0 - 2 $7,130 $1,830 $980 $1,050 $610 $590 $1,690 $380
3 - 5 6,740 1,830 1,070 1,100 480 550 1,130 580
6 - 8 6,900 1,830 1,480 1,210 540 620 620 600
9 - 11 7,170 1,830 1,720 1,210 560 660 590 600
12 - 14 7,740 1,830 1,870 1,310 660 1,010 390 670
15 - 17 7,890 1,830 1,870 1,440 690 940 570 550
Total $130,710 $32,940 $26,970 $21,960 $10,620 $13,110 $14,970 $10,140

Before-tax income: $56,880 to $98,480 (Average = $76,530)
0 - 2 $9,330 $2,400 $1,210 $1,490 $730 $790 $1,860 $850
3 - 5 8,910 2,400 1,300 1,540 580 750 1,290 1,050
6 - 8 9,270 2,400 1,850 1,650 650 870 780 1,070
9 - 11 9,600 2,400 2,130 1,650 670 930 760 1,060
12 - 14 10,300 2,400 2,300 1,760 800 1,310 600 1,130
15 - 17 10,540 2,400 2,290 1,880 860 1,230 870 1,010
Total $173,850 $43,200 $33,240 $29,910 $12,870 $17,640 $18,480 $18,510

Before-tax income: More than $98,480 (Average = $172,350)
0 - 2 $14,800 $4,350 $1,690 $2,220 $1,000 $920 $2,880 $1,740
3 - 5 14,370 4,350 1,780 2,270 840 870 2,320 1,940
6 - 8 14,790 4,350 2,360 2,380 920 1,010 1,810 1,960
9 - 11 15,170 4,350 2,690 2,380 950 1,070 1,780 1,950
12 - 14 16,250 4,350 2,890 2,480 1,120 1,510 1,880 2,020
15 - 17 17,100 4,350 2,880 2,610 1,210 1,420 2,730 1,900
Total $277,440 $78,300 $42,870 $43,020 $18,120 $20,400 $40,200 $34,530

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the population size Consumer Price
Index. For each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the
3-5 age category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the expendi-
ture sum of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a two-child family.
Estimates are about the same for the older child, so to calculate expenses for two children, figures should be summed for the appropriate
age categories. To estimate expenses for an only child, multiply the total expense for the appropriate age category by 1.25. To estimate
expenses for each child in a family with three or more children, multiply the total expense for each appropriate age category by 0.78.
For expenses on all children in a family, these totals should be summed.

Rural areas are places of fewer than 2,500 people outside a Metropolitan Statistical Area.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

31
 Table 7. Estimated annual expenditures on a child by single-parent families, overall United States, 2009

Child care
Total Health and
Age of child expense Housing Food Transportation Clothing care educationa Miscellaneousb

Before-tax income: Less than $56,670 (Average = $25,130)

0 - 2 $7,410 $2,810 $1,340 $570 $400 $490 $1,290 $510
3 - 5 8,160 2,810 1,310 780 320 560 1,780 600
6 - 8 8,060 2,810 1,750 870 340 630 880 780
9 - 11 8,590 2,810 1,920 900 400 580 1,250 730
12 - 14 8,980 2,810 2,060 960 410 880 1,030 830
15 - 17 8,720 2,810 2,170 950 450 870 810 660
Total $149,760 $50,580 $31,650 $15,090 $6,960 $12,030 $21,120 $12,330

Before-tax income: $56,670 or more (Average = $102,830)
0 - 2 $15,940 $5,820 $1,990 $1,620 $580 $920 $3,370 $1,640
3 - 5 16,740 5,820 1,980 1,820 490 1,020 3,870 1,740
6 - 8 16,910 5,820 2,560 1,910 520 1,110 3,080 1,910
9 - 11 17,700 5,820 2,870 1,940 600 1,040 3,570 1,860
12 - 14 18,640 5,820 2,950 2,000 640 1,460 3,810 1,960
15 - 17 19,460 5,820 3,080 2,000 720 1,450 4,600 1,790
Total $316,170 $104,760 $46,290 $33,870 $10,650 $21,000 $66,900 $32,700

Estimates are based on 2005-06 Consumer Expenditure Survey data updated to 2009 dollars by using the Consumer Price Index. For
each age category, the expense estimates represent average child-rearing expenditures for each age (e.g., the expense for the 3-5 age
category, on average, applies to the 3-year-old, the 4-year-old, or the 5-year-old). The Total (0 - 17) row represents the expenditure sum
of all ages (0, 1, 2, 3, ...17) in 2009 dollars. The figures represent estimated expenses on the younger child in a single-parent, two-child
family. For estimated expenses on the older child, multiply the total expense for the appropriate age category by 0.97. To estimate
expenses for two children, the expenses on the younger child and older child after adjusting the expense on the older child downward
should be summed for the appropriate age categories. To estimate expenses for an only child, multiply the total expense for the
appropriate age category by 1.29. To estimate expenses for each child in a family with three or more children, multiply the total expense
for each appropriate age category by 0.77 after adjusting the expenses on the older children downward. For expenses on all children
in a family, these totals should be summed.

a
Includes only families with Child care and education expenses.
b
Includes personal care items, entertainment, and reading materials.

32
 U.S. Department of Agriculture
Center for Nutrition Policy and Promotion
3101 Park Center Drive, Suite 1034
Alexandria, VA 22302

703-305-7600
www.cnpp.usda.gov