Salary - Adj Between Divisions DFS ONLY |
Expense |
5480 |
DFS use only -- not directly used for payroll expense. |
Capital Equip - Fabricated Gov't Owned |
Expense |
3810 |
Used when completing a fabrication project that exceeds the capital threshold but ownership isn't with Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM. |
Cost of Benefits - Education |
Expense |
5910 |
Used for Bursar system generated entries related to the University's expense for the Employee Degree Program (EDP). DFS/HR use only. |
Nonexempt - Administrative |
Expense |
5300 |
Salary for general non-exempt staff positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution. |
Cost Share - SVID |
Expense |
9974 |
Cost Share object code for INTL level. System use only. |
Participant Support - Other |
Expense |
9099 |
Certain other costs, borne by the participant to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Costs paid by the participant may include training materials or laboratory supplies. Example REU, MARC, RET programs. Excluded from MTDC. |
Interdept - Food & Bev, Statler Hotel |
Expense |
6633 |
Interdept - Food & Bev, Statler Hotel |
Employee Training & Registration Fees |
Expense |
6355 |
Expenditures for employees to attend external workshops, seminars and other educational activities outside Cornell. Use 6356 for Cornell workshops/training. Use: Use for outside professional development including continuing education, TC3, CPA units, etc. University-sponsored workshops, seminars and other educational activities for employees should be coded 6356. |
Interdept - Utilities - Natural Gas |
Expense |
6850 |
Interdepartmental expense for natural gas Use: Natural Gas provided by Cornell generating dept. |
Utilities - Natural Gas Outside Vendor |
Expense |
6855 |
Expense for natural gas-outside vendors Use: Natural Gas purchased from external vendors. I.E. Hess Natural Gas, NYSEG, RG&E |
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. |
Academic - Librarian |
Expense |
5130 |
Salary for Library professionals. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Supplies - Office |
Expense |
6550 |
Expenditures for office supplies and materials, including staplers, pencils, paper, pens, calculators, toner cartridge and writing tablets. Use: not limited |
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. |
Fees - Real Property Insurance |
Expense |
6170 |
Expenditures for insurance premium fees to outside brokers on real property. Use: External vendors |
Over/Short - Cash |
Expense |
6400 |
Overages or shortages for daily sales. Use: Use to reconcile a cash drawer or register |
Budget - SIP Pool |
Expense |
5490 |
Budget use only. |
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. |
Cost of Benefits - Other Programs |
Expense |
5912 |
Used for various fringe benefit expenses such as childcare expenses, CLASP Funding, retiree events, and employee service awards. DFS/HR use only. |
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 %. |