Benefits - Accrual |
Expense |
5640 |
Used to accrue benefits for financial statement purposes only. DFS use only. |
Salary - Adj Between Divisions DFS ONLY |
Expense |
5480 |
DFS use only -- not directly used for payroll expense. |
Budget - SIP Pool |
Expense |
5490 |
Budget use only. |
Fees - Mandatory Undergraduate |
Expense |
8220 |
Payment of mandatory fees for CU undergraduate students. Normally paid via the Student Financial System. Excludes payments for non-degree students. Use: undergraduate mandatory fees. |
Transfer Out -From Purchase of Cap Asset |
Expense |
3850 |
Used in the account providing funds when purchasing capital equipment from another Cornell department. For use on a Transfer of Funds doc only. MUST ALWAYS BE USED WITH 4850. |
Interdept - CIT Internal Services |
Expense |
6605 |
Internal Services charge from CIT Use: Use limited to CIT. |
Nonexempt - Administrative Min Rate |
Expense |
5305 |
Salary for short term, non benefit-eligible general non-exempt staff positions not otherwise categorized. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
Interdept Maint Prevent - Equipment |
Expense |
6470 |
Scheduled activities to insure regulatory compliance, or keep equipment operating, or extend the useful life of equipment. Preventive maintenance costs should not be capitalized. Use: Facilities is the primary user of this code. |
Budget - CG Unexpended - DFS Use Only |
Expense |
6925 |
DFS Use Only- Contract and grant funds that are authorized but unexpended. Provides reporting on how much units/faculty have not spent. |
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval from the Division of Financial Affairs only (Controller). |
Academic - Professor |
Expense |
5000 |
Salary for full professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Services -Marketing/Advertise FedUnallow |
Expense |
6745 |
Expenditures for Marketing and Advertising. These services are classified as nonrecoverable according to 2 CFR 200. Use: Marketing and Advertising used to promote events and programs at Cornell. Not to be used for course listing. |
Interdept CIT- NUBB |
Expense |
6135 |
Data related usage from CIT (Annual NUBB billing). Use: CIT only (Network Usage Based Billing) |
Cost Share - FAUG |
Expense |
9979 |
Cost Share object code for FAUG level. System use only. |
Employee Ben - CC NYS Component |
Expense |
5629 |
Payroll generated entries for Contract College benefit charges that need to be reimbursed by the State of NY. Used in conjunction with account 7051039 - NYS Fringe Benefits Payable. Entries are cleared the following month with the processing of a DV. Benefit pool accounting use only. |
Budget - CG Frozen Funds |
Expense |
9135 |
Budget use only. Used to record prior year unobligated balance of a sponsored agreement's account. Spending of this prior year unobligated balance is prohibited until approval is received from the funding agency. |
Services - Hazardous Materials Removal |
Expense |
6715 |
Facilities use only. Used for removal of hazardous materials such as asbestos, lead, chemicals, etc. by external vendors. |
Benefits-Adj Between Div- CENTRAL ONLY |
Expense |
5650 |
Used to accrue benefits for financial statement purposes only. |
Budget - Academic Other SIP |
Expense |
5491 |
Budget use only. |
Prizes - Undergraduate |
Expense |
8250 |
Payment of prizes or awards for CU undergraduate students. A prize is awarded in conjunction with a competition in which one voluntarily initiate participation and are judged by a designated committee, faculty/staff, student organization, college, or department. An award is given in recognition of outstanding religious, charitable, scientific, educational, artistic, literary, or civic performance or achievement and are not part of a student's financial aid package. Use: undergraduate student prizes. |