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Revenue Object Codes

The table below displays Cornell revenue object codes, along with their names and descriptions and limits for their use. The table is sortable by clicking on the row headers. To search the table in your browser, use CTRL (for PC) or Command (for Mac) F and type in your search criteria. Your browser will find your keyword(s) on the page for you.

Object Type Object Code Object Name Object Description Use Limited To
Revenue 4000 Sales Discounts Reduction of sales price to encourage additional purchases, prompt payment, or other customer behavior Use not limited
Revenue 4005 Medical Physicians Organization Medical services -- at Weill Cornell only Weill Cornell Medical College
Revenue 4010 Revenue Sales of Goods Sale of movable property (e.g., goods such as mugs, books, clothes, etc) to external customers Use not limited
Revenue 4020 Interdept Revenue Misc Sale of goods and/or services provided by CU departments to other CU departments Use not limited
Revenue 4021 Interdept Revenue CU Store Sale of goods and/or services provided by CU Store to other CU departments Campus Store
Revenue 4022 Interdept Revenue Campus Life Sale of goods and/or services provided by Campus Life only to other CU departments Campus Life
Revenue 4023 Interdept Revenue Transportation Sale of goods and services provided by Transportation to other CU departments Transportation Services/Facilities
Revenue 4024 Interdept Revenue Copy Services Sale of copy services to other CU departments Use not limited
Revenue 4025 Interdept Revenue CIT Sale of goods and/or services provided  by CIT to other CU departments CIT
Revenue 4026 Interdept Revenue Facilities Sale of goods and/or services provided by Facilities to other CU departments Facilities Services
Revenue 4027 Interdept Revenue Utilities Sale of goods and/or services provided by Utilities to other CU departments Utilities Services/Facilities
Revenue 4030 Revenue - Conferences Payments made by external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable) Use not limited
Revenue 4040 Revenue -  Agricultural Products Sale of agricultural products to external customers CALS
Revenue 4050 Revenue - Publication Sale of publications to external customers Use not limited
Revenue 4060 Revenue -   Sale of Services Sale of services to external customers Use not limited
Revenue 4070 Revenue - Real Estate Rental Rents paid by external customers for use of rooms, facilities, university-owned housing, etc.  Cornell's Real Estate Department should be involved in rental of any university-owned or university-leased real estate Use not limited
Revenue 4080 Revenue - Commission Payments by external parties, generally based on sales price of property sold or gross receipts from an event.  Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Use not limited
Revenue 4090 Revenue - Royalty Payments by external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited
Revenue 4100 Revenue - Corporate Sponsorship Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event Contact the university controller before using
Revenue 4110 Revenue - Other Payments by external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to, the following: non-accredited summer programs; (other examples to follow). Use not limited
Revenue 4115 Fees - Loan Collection Fees charged to borrowers to support the collection process University Bursar
Revenue 4120 Realized Gain/Loss on Investments Gain or loss resulting from the sale of investment assets as part of investment strategy Treasurer’s office , Trust Office, University Controller
Revenue 4130 Realized Gain/Loss on Withdrawals LTIP withdrawal gain or loss resulting from liquidation of Long-Term Investment Pool (LTIP) shares University Controller
Revenue 4140 Unrealized Gain/loss on Investments Investment gain or loss recognized (but not realized) based on fair market value compared to "cost" on a specific date (sometimes referred to as a "mark to market" adjustment) Treasurer’s Office, Trust Office, University Controller
Revenue 4150 Tuition - Undergraduate Tuition for the undergraduate schools University Bursar
Revenue 4160 Fees - Non-Degree Mandatory Mandatory fees for non-matriculating students Use not limited
Revenue 4170 Tuition - Non-Degree Tuition for non-matriculating students Use not limited
Revenue 4180 Fees - Undergraduate Mandatory Mandatory fees for the undergraduate schools University Bursar
Revenue 4190 Tuition - Professional Tuition for the professional schools University Bursar
Revenue 4200 Fees - Professional Mandatory Mandatory fees for the professional schools University Bursar
Revenue 4210 Tuition - Graduate Tuition for graduate students University Bursar
Revenue 4215 Fees  In absentia - Graduate In absentia fees for graduate students University Bursar
Revenue 4220 Fees - Graduate Mandatory Mandatory fees for graduate students for matriculation and/or health insurance only University Bursar
Revenue 4230 Fees - Application Fees assessed to individuals applying to a college, professional school, or academic program at Cornell Use not Limited
Revenue 4240 Student Housing Payments by external customers for "student housing” Student Affairs
Revenue 4250 Student Dining Payments by external customers for "student dining plan" Student Affairs
Revenue 4260 Revenue - Athletic Event Revenue from athletic events held at the university Athletics
Revenue 4270 Gifts - Indirect Cost University-authorized fees assessed against certain gifts University Controller
Revenue 4280 Institutional Allowance Payments from sponsors or other agencies, generally based on fixed dollar amount, in lieu of indirect cost rate University Controller
Revenue 4290 F & A Recoveries Revenue from overhead charges to federal, various states, and private grants and contracts University Controller
Revenue 4310 Gifts - Pledge Contribution Operating Promises made by donors to make a gift in support of university operations at a future date Office of Alumni Affairs
Revenue 4340 Gifts of Cash Donors’ gifts of cash Office of Alumni Affairs
Revenue 4350 Gifts-In-Kind Donors’ gifts of tangible personal property (books, art, equipment, etc.) Office of Alumni Affairs
Revenue 4360 Gift-In-Kind - Capital Donors’ gifts of tangible personal property that must be capitalized in the capital asset system (generally equipment) Office of Alumni Affairs
Revenue 4365 Gift - Pledge Payment Cash payment on a donor's previous pledge Office of Alumni Affairs
Revenue 4370 Investment  Income Interest & Dividends Interest or dividend income generated by bank accounts, certain investments, etc. Treasurer’s office
Revenue 4380 Investment Service Charge Investment income allocated to fund specified expenses Treasurer’s office
Revenue 4390 Income - Contractual Interest Income distributed to funds subject to agreements that require the university to pay interest Treasurer’s office
Revenue 4400 LTIP Payout Monthly income distributed to funds that are part of the LTIP University Controller
Revenue 4409 Department CY LTIP Income Operating Accounts Movement of current year LTIP payout between payout income account and other operating accounts Use not limited
Revenue 4410 Separately Invested income Income from separately invested accounts Treasurer’s office
Revenue 4420 Interest Income - Trusts Income payable to trust Treasurer’s office
Revenue 4430 Appropriation - Federal Used to close federal appropriation accounts within the same federal fiscal year, within the same source University Controller , Cornell Cooperative Extension, and CALS Director of Research
Revenue 4440 Appropriation - NYS Bundy Bundy aid from New York State University Controller, Budget Office
Revenue 4450 Appropriation - NYS LastYrGross Budget New York State appropriations (last year gross) for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units University Controller, Budget Office
Revenue 4460 Appropriation - NYS Base Budget New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units University Controller, Budget Office
Revenue 4465 Appropriation - State Construction Fund New York State appropriations for the contract colleges from the State Construction Fund University Controller, Budget Office
Revenue 4470 Appropriation - NYS Budget Increase New York State appropriations (budget increase) for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units University Controller, Budget Office
Revenue 4480 Contract & Grant Revenue Direct Direct revenue from contracts and grants University Controller
Revenue 4500 Income - Allocated Used during the budget process to record the initial budget allocation in an account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group Use not limited
Revenue 4510 Income - Allocated Department Used to record department level allocations to individual accounts Use not limited