Budget - Use of Reserve Balance |
Income |
3060 |
Budget use only. Amount used in the current year from reserves. |
NO - Realized Gains on Invest |
Income |
3205 |
CENTRAL USE ONLY, Non Oper Realized Gains on Investments |
Invest Income Interest & Dividends |
Income |
4370 |
Interest & Dividends Interest or dividend income generated by bank accounts, certain investments, etc. Limited to DFS Central office |
Transfer In-Provost-Subvention-Limited |
Income |
7096 |
BUDGET OFFICE USE ONLY. For distribution of the Provost subvention for limited commitments. Units may budget on this object code. Must be used with 8096. |
Revenue - Commission Enterprise |
Income |
4082 |
Revenue from external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Limited to Campus Life or Campus Store |
Revenue from Subsidiary |
Income |
4085 |
Income received from the subsidiaries on the CS chart. The activity on this object code will be eliminated at interim and year end. Should be offset with expense object code 6085. DFS Use Only. |
Non Operating - Gains Withdrawal |
Income |
3210 |
CENTRAL USE ONLY, Gain/Loss on withdrawals from LTIP |
LTIP Investment Service Charge |
Income |
4380 |
Investment income allocated to fund specified expenses. Limited to Treasurer's office |
Revenue - Royalty |
Income |
4090 |
Revenue from external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited |
NO - LTIP Payout - Dept CY |
Income |
3279 |
Non-operating movement of current year LTIP payout between payout income account and other non-operating accounts. Use not limited. |
Income - Contractual Interest |
Income |
4390 |
Interest Income distributed to funds subject to agreements that require the university to pay interest. Limited to Central office. |
Interdept - Revenue Royalties |
Income |
4096 |
Revenue from internal colleges/units for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited. |
Non Operating-Unrealized Gains on Invest |
Income |
3206 |
CENTRAL USE ONLY, Non Oper Unrealized Gains on Investments |
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
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. |
NO - Revenue Other |
Income |
3200 |
CENTRAL USE ONLY, Non Oper Revenue - Other |
NO - Invest Inc Int & Div |
Income |
3260 |
CENTRAL USE ONLY, Non Operating Interest Income, Dividends on Investments and Student Loan Activity |
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
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. |
NO - Terminated SIA |
Income |
3252 |
CENTRAL USE ONLY, Split interest agreement terminations and Outside Trust terminations (net). |