External Debt Interest |
Expense |
6920 |
Interest payments for external debt. Use: |
Misc Comp/Allowances Min Benefits |
Expense |
5460 |
Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Depreciation - Books |
Expense |
6302 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
Food - Non-travel business |
Expense |
6260 |
Expenditures for food and beverages. Do not use on Contract & Grant accounts unless budgeted in the award. Use: This code must not be used to record expenditures for planned activities such as dedications, conferences, formal dinners, or food while traveling. |
Software as a Service |
Expense |
6618 |
Application software provided and hosted by external vendors. Costs are generally inclusive of software maintenance, usage licenses and system support (also see 6617 Cloud Computing Services).
Use: Expenses for obtaining access to software as a service application through a cloud-based offering. Applications are supported by the vendor but may be locally configured by Cornell. Examples include Workday, Concur. |
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
Interdept Maintenance - Grounds |
Expense |
6490 |
Expenditures grounds maintenance. Use: Facilities is the primary user of this code. |
BM-Stewardship Utilities Assessment Exp |
Expense |
9480 |
IPP allocation of Stewardship Utilities Assessment Model expense. This object code must net with 4980. IPP use only. |
Capital Acq - Moveable Equipment |
Expense |
3630 |
Used when acquiring moveable capital equipment. Moveable equipment is easily transportable. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Employee Ben - Contract College - Fed |
Expense |
5625 |
Contract College Federal grant fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
FIN AID-Stipends - Non-Degree |
Expense |
8462 |
Payment of financial aid stipends for CU non-degree students. May be paid via the Student Financial System or other means. Excludes payments for degree students. Use: non-degree stipends. |
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
Salary Wage Adjustment |
Expense |
5470 |
Central use only -- not directly used for payroll expense. |
Depreciation - Software |
Expense |
6305 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Services - Misc. |
Expense |
6735 |
Any services that can't be categorized in any other service object code. Use: All other external services that do not fit in any other service category. |
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
Services - Independent Contractor |
Expense |
6620 |
Expenditures for professional services from independent contractors, including related travel and subsistence expenses. Use: Must have signed independent contractor/consultant agreement. |
Cost Share - Trsfr of Fds - Trave |
Expense |
9960 |
Cost Share object code for TRVL level. System use only. |
Communication - Postage |
Expense |
6100 |
Expenditures to the Unites States Postal Service for postage. This does not include shipping charges paid on an invoice or bill, which must be recorded as part of the cost of the item(s) purchased. Use: Stamps, metered postage, etc. NOTE: Postage is not normally directly charged to sponsored awards. |