Revenue - Corporate Sponsorships |
Income |
4100 |
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 DFS General Accounting (accounting@cornell.edu) before using. |
Interdept Revenue CIT |
Income |
4025 |
Sale of goods and services provided by CIT to other CU departments. Limited to CIT |
Separately Invested |
Income |
4410 |
Income from separately invested accounts. Limited to Treasurer's office |
Transfer In - from Capital Long-Term |
Income |
7057 |
Used to move funds from the non-operating, capital long-term fund, part of the strategic initiatives sub-fund |
Course Revenue- Non-Degree, Non-Credit |
Income |
4105 |
Revenue received for educational courses for which participants DO NOT receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4170-Tuition-Non-Degree, Credit Received if the non-matriculating student receives course credit. Use not limited. |
Interdept Revenue Facilities |
Income |
4026 |
Sale of goods and/or services provided by Facilities to other CU departments. Limited to Facilities Services |
Interest Income - Outside Trusts |
Income |
4420 |
AA&D USE ONLY. Interest income or dividends received on Outside Trusts. |
Transfer In-frm Intrnl Treasry Loan Prog |
Income |
7058 |
DFS USE ONLY: Used to move funds from Internal Treasury loan program. |
Revenue - Other |
Income |
4110 |
Revenue from external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to: non-accredited summer programs. Use not limited |
Interdept Revenue Utilities |
Income |
4027 |
Sale of goods and/or services provided by Utilities to other CU departments. Limited to Utilities Services/Facilities |
Encumbrance Offset |
Fund Balance |
3110 |
System generated fund balance offset created when an encumbrance transaction is processed. |
Plant Funds - CIP Capitalize Offset |
Fund Balance |
3160 |
DO NOT USE. System generated capitalization offset entry. |
Fund Balance Object code |
Fund Balance |
3190 |
This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses. |
Capital Acq - Improvements Non Bldg |
Expense |
3720 |
Used when acquiring or recording the completion of improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
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 Share - Student Assist |
Expense |
9923 |
Cost Share object code for STDT level. System use only |
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. |
Graduate Research Assistant (GRA) |
Expense |
5500 |
Salary for Graduate Research Assistant positions only (job profile code 10419). Zero fringe rate |
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
Depreciation - Software |
Expense |
6305 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |