Salary Accrual |
Expense |
5380 |
Used only for end of fiscal year salary and wage accruals (typically, the amount of BiWeekly payroll earned in the last few days of the closing fiscal year, but to be paid out in the coming fiscal year.) Zero fringe rate. |
Indirect Cost - Gifts - Expense |
Expense |
9080 |
Facilities and administrative costs associated with restricted gifts. Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |
Utilities - Bio Fuel Outside Vendor |
Expense |
6840 |
Expense for bio fuel-outside vendors Use: Bio Fuel purchased from external vendors. I.E. Agway |
Cost Share object code for CAPA level |
Expense |
9970 |
Cost Share object code for CAPA level. System use only. |
Purchase Discounts |
Expense |
6350 |
Discounts taken on purchases. Use: Credit/rebates from vendors |
Services-Spons Subs over $25K |
Expense |
6650 |
Expenditures for work contracted for research or development only. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 paid on a subcontract is recorded with object code 6660. Use: For use in grants and contracts accounts only. Sub contract agreement through OSP is needed. |
Transfer Out - University Space Fee |
Expense |
8087 |
Used to record the University Space Fee from Colleges/Units. Must be used with 7087. |
Capital Equip - Fabricated |
Expense |
3800 |
Used when completing a fabrication project that exceeds the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Fees - Membership & Subscriptions |
Expense |
6160 |
Expenditures for fees associated with memberships and subscriptions. Use: Can't be used on federal awards |
Supplies - Food Service Paper Goods |
Expense |
6570 |
Expenditures for Paper Goods for food service operations. Use: This code should only be used by departments providing food service. |
Cost of Benefits - Salary Continuation |
Expense |
5909 |
Used for payroll generated entries and to record vendor expenses related to various employee salary continuation programs such as workers compensation, unemployment insurance, long term disability and life insurance. DFS/HR use only |
Budget-Graduate Research Assistant (GRA) |
Expense |
5540 |
Budget Use Only. Salary for Graduate Research Assistant positions only (job profile code 10419). Zero fringe rate. |
Interdept - Lease and Gap Rent Expense |
Expense |
6428 |
Interdepartmental expenditures for non-Facilities - Leases and gap rent. Must be offset by object code 4028.
Consult DFS prior to using this object code. |
Cost Share - Trsfr of Fds - Supplies |
Expense |
9940 |
Cost Share object code for SMAT level. System use only. |
Budget - General S&W - No Benefits |
Expense |
5390 |
Budget use only. To budget salary and wages with no benefits. |
Subsistence-Post-Doctoral Fellowship |
Expense |
9090 |
Non-compensatory payments to support postdoctoral fellows (individuals who have previously received their doctoral degree). These individuals are not CU employees. These awards are made for the purpose of research or study in the receipient's field of expertise, and are often government funded (e.g. NRSA awards). Postdoctoral fellows must hold an unpaid appointment in the HR system, with award provided through DV process. Use: postdoctoral fellowship awards. |
Interdept - Utilities - Natural Gas |
Expense |
6850 |
Interdepartmental expense for natural gas Use: Natural Gas provided by Cornell generating dept. |
Cost Share - SVID |
Expense |
9974 |
Cost Share object code for INTL level. System use only. |
Employee Training & Registration Fees |
Expense |
6355 |
Expenditures for employees to attend external workshops, seminars and other educational activities outside Cornell. Use 6356 for Cornell workshops/training. Use: Use for outside professional development including continuing education, TC3, CPA units, etc. University-sponsored workshops, seminars and other educational activities for employees should be coded 6356. |
Intern/ Resident - Min Rate |
Expense |
5141 |
Salary for interns/resident. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |