“You don’t have to be a football fan to celebrate the Super Bowl,” says Matthew Shay, president and chief executive officer, NRF. “Whether it’s to see who wins, watch the halftime show and commercials or get together with friends, this is the biggest party since New Year’s Eve. Spending is expected to be at one of the highest levels we’ve seen. And retailers are ready whether you need food, team jerseys, decorations or a new TV.”

The predicted average spend resembles last year’s spend of $81.17 per person.

The number is the second highest in the history of the survey, bested only by $82.19 in 2016. The total is down from last year’s $15.3 billion because fewer people intend on watching the game.

Despite the decline, the number is the third-highest overall spend on record, behind last year’s numbers and the $15.5 billion spent in 2016.

Viewers ages 35 to 44 will do the most spending with an average of $123.26, while the group planning to do the least spending are those 65 years old and above at $84.01.

Viewers in the Northeast will spend more than any other region at $94.89; the West will spend $84.01; the South will spend $79.09 and the Midwest will spend $69.24.

Seventy-two percent of adults plan to watch the game, compared to 76 percent last year. Of those watching, 79 percent intend to buy food and beverages; 10 percent will purchase team apparel and accessories; 7 percent will buy decorations; 7 percent will buy new televisions and 4 percent will buy furniture.

Twenty-four percent of respondents, or 61 million, will attend a party; 17 percent. or 44 million, will throw a party; 5 percent, or 13 million, will watch the game at a bar or restaurant.

Forty-three percent of viewers believe the game is the most important part of the event; 23 percent think the commercials matter most; 14 percent believe gathering with friends matters most; 13 percent are interested in the halftime show and 7 percent are interested in the food.

Seventy-six percent of viewers see the commercials as pure entertainment, while 10 percent are influenced to buy the goods being advertised. Respondents ages 18 to 24 say the ads make them want to buy, while 16 percent say ads leads them online for more information.

“The numbers vary from year to year, but regardless of the economy, politics or the weather, most Americans manage to take a break every year for the Super Bowl,” says Phil Rist, vice president, strategy, Prosper. “The big game is a day for big spending regardless of who plays or wins.”

The survey of 7,384 adults ages 18 and older was conducted Jan. 2-9 before it was decided which teams would play, and it has a margin of error of plus or minus 1.2 percentage points.