Interdept-PAR (Project Approval Req) Tax |
Expense |
6727 |
Expenses for PAR (Project Approval Request) Tax related to an approved PAR. Central Use Only. |
Budget-Grad Teaching Res Special (GTRS) |
Expense |
5552 |
Budget use only: Plan for GTRS - Grad Teaching Research Special. |
University Allocated Costs |
Expense |
9050 |
Used to distribute the University Allocation changed to Units/Colleges. Must always net to zero. Use university Budget Office only . To redistribute allocation to departments use 9051. |
Cost Share - Trsfr of Fds - Fee Lic Ins |
Expense |
9962 |
Cost Share object code for FILT level. System use only. |
Cost Share - Trsfr of Fds - Lease/Rent |
Expense |
9963 |
Cost Share object code for LSRT level. System use only. |
Capital Acq - Library Books |
Expense |
3600 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
Services - Publications Cost |
Expense |
6641 |
Expenditures for publishing. Use: Page charges |
Temporary Employee - Min Bene |
Expense |
5400 |
Salary and wages for short-term temporary, non-benefit eligible employees. Also used for endowed Bi-Weekly Benefits-Only positions. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Transfer Out - to Contingency |
Expense |
8056 |
Used to move contingency funds to non-operating contingency sub-fund program, part of strategic initiatives sub-fund. |
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. |
Academic - Post Doctoral Assoc |
Expense |
5180 |
Salary for post-doctoral associates and visiting academics, critics, scientists. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
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 |
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. |
Budget - General Expense |
Expense |
6900 |
Used to budget general expense where detail is not required. Use: Budget only. |
Cost Share - Trsfr of Fds-Temp-Non Stdt |
Expense |
9927 |
Cost Share object code for TEMP level. System use only. |
Depreciation - Capital Lease Real Estate |
Expense |
6312 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
Academic - Assistant Professor |
Expense |
5020 |
Salary for Assistant professors. Max fringe rate -- 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. |
Interdept - Parking Assessment Tax |
Expense |
6728 |
Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only. |
Student Hourly - Regular |
Expense |
5555 |
Undergraduate student regular wages. Zero fringe rate |