Budget - Benefits - CCTS - Undergraduate |
Expense |
5940 |
Budget use only: Plan for CCTS related to Undergraduate expenses. |
Capital Acq - Computer Software |
Expense |
3660 |
Used when acquiring software exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Services - Publications Cost |
Expense |
6641 |
Expenditures for publishing. Use: Page charges |
Additional Comp Min Benefits |
Expense |
5450 |
Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Depreciation - Capital Lease Real Estate |
Expense |
6312 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
Budget - Cost Share ACAD Level |
Expense |
9918 |
Budget use only: Plan for Academic Cost Share. |
Supplies - Durable |
Expense |
6560 |
Expenditures for supplies with a useful life of two or more years and cost less than $5,000.00. Use: Chairs, tables, microwave, microscope, whiteboard, safety equipment, etc. Items coded 6560 are not recognized as capital. |
Extension Association - Skilled Trades |
Expense |
5260 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association skilled trades (printing, farm workers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Cost Share - Trsfr of Fds - Lease/Rent |
Expense |
9963 |
Cost Share object code for LSRT level. System use only. |
Fees - Mandatory Professional |
Expense |
8528 |
Payment of mandatory fees (e.g. SHIP) for CU professional students (e.g. MBA, Law, DVM, MEng, MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree or other graduate students. Use: professional school mandatory fees. |
Gift In Kind - Non Capital Expense |
Expense |
6410 |
Non Capital expense offset to Gift in Kind income. Use: This code must always be in balance with the gift income object code |
Capital Lease Equip Interest |
Expense |
6927 |
Interest expense related to capital equipment leases. Use: Not limited |
Lease - Real Property |
Expense |
6230 |
Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property.
Use 6255 for storage units and containers.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Transfer Out - to FFE |
Expense |
8030 |
Used in the operating account providing funds to a funds functioning as endowment (FFE). REMINDER: Do NOT transfer between restriction classes! |
Budget - Academic- Faculty Salary |
Expense |
5090 |
Budget use only: Salary for all academics. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Travel - Domestic (non-employee) |
Expense |
6751 |
Expenditures for non-employee domestic travel among the fifty states, its possessions, or its territories. Use: For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of domestic. All fees associated with a trip should be charged to the travel object code. |
Employee Benefits - Endowed Full Rate |
Expense |
5600 |
Endowed College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Cost of Sales - Food |
Expense |
6000 |
The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
Cost of Sales - Beverage Alcohol |
Expense |
6005 |
The cost of merchandise sold from alcoholic beverage inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
Capital Acq - Land |
Expense |
3700 |
REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |