Interdept - Utilities - Electrical |
Expense |
6870 |
Interdepartmental expense for electricity Use: Electric provided by Cornell generating dept. |
Loan - Cancelled/Forgiven |
Expense |
8320 |
Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School. |
Services - Corporations |
Expense |
6610 |
Expenditures for professional services, including related travel and subsistence expenses that are paid directly. Use: Dairy One, Agway, etc. |
Budget - Staff SIP |
Expense |
5493 |
Budget use only. |
Lease - Vehicle |
Expense |
6240 |
Lease expenditures for automobiles, tractors, trailers and buses with a signed lease agreement term of one year or greater.
Not to be used for travel related auto rental.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Maintenance Planned - Equipment |
Expense |
6485 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the equipment. Use: External providers of planned maintenance services for equipment, vehicles, owned copiers, etc. |
Capital Acq - Rare Books |
Expense |
3605 |
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. |
Nonexempt - Professional |
Expense |
5315 |
Salary for general non-exempt professional positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
BM-Stewardship Maint Assessment Expense |
Expense |
9452 |
IPP allocation of Stewardship Maintenance Assessment Model expense. This object code must net with 4952. IPP use only. |
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. |
Utilities - Electrical Outside Vendor |
Expense |
6875 |
Expense for electiric-outside vendors Use: Electric purchased from external vendors. I.E. NYSEG, RG&E, ConEdison |
Prizes - Non-Degree |
Expense |
8450 |
Payment of prizes or awards for non-degree Cornell 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: non-degree student prizes. |
Services - Performers |
Expense |
6615 |
Expenditures for entertainers and performers. Must have completed and signed performer contract. Use not limited. |
Budget - Union SIP |
Expense |
5494 |
Budget use only. |
Rental - Misc. |
Expense |
6255 |
External rental expense for: booths, park pavilion, storage rentals, and equipment. Agreements with a term of less than one year. Use 6210 - 6240 for rentals with signed lease agreements greater than one year, 6385 for rentals associated with hosted events and 6631 for interdepartmental room and rental. Not to be used for travel related auto rental. |
Interdept Addnl Building Care-Facilities |
Expense |
6466 |
Expenditures for Additional Building Care services provided to campus outside of the Budget Model. Limited to Facilities & Campus Services. |
Interdept - Maint Corrective Equip |
Expense |
6486 |
Unanticipated repair of equipment. Use: Facilities is the primary user of this code. |
Capital Acq - Art & Collections |
Expense |
3610 |
JOHNSON MUSEUM USE ONLY. Used by museum acquiring cataloged artwork, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing artwork. |
Nonexempt - Technical |
Expense |
5320 |
Salary for general non-exempt technical positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
BM-PM / CM Assessment Expense |
Expense |
9454 |
IPP allocation of Preventive / Corrective Maintenance Assessment Model expense. This object code must net with 4954. IPP use only. |