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KFS Object Codes

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Titlesort descending Category Code Description
Accum Depr- Leasehold Improvements Asset 1826 Contra-asset, balance represents accumulated value of depreciation recorded for university's leasehold improvements Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr- Moveable Equipment Asset 1875 Contra-asset, balance represents value of depreciation recorded for university's moveable equipment Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr- Vehicles Asset 1881 Contra-asset, balance represents accumulated value of depreciation recorded for university's vehicles Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accumu Depr - Equip Capital Leases Asset 1899 Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Additional Comp Min Benefits Expense 5450 Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Allow Doubtful Acct - Student AR Asset 1685 A current asset used when bad debt expense is recorded prior to knowing the specific student accounts receivable that will be uncollectible. Use: Helps distribute cost of student A/R write off over many years and normalizes fund balance activity.
Allow Doubtful Acct - Student Loan Asset 1680 A current asset used when bad debt expense is recorded prior to knowing the specific student loan accounts that will be uncollectible. Use: Helps distribute cost of loan write off over many years and normalizes fund balance activity.
Allowance for C&G Reserves Asset 1320 Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFA use only.
Allowance for Doubtful Accts Asset 1250 Allowance for Doubtful Accounts is a contra current asset object code associated with A/R. When the allowance object code is used, the unit is anticipating that some accounts will be uncollectible in advance of knowing the specific amount Use: Units billing sales to external customers where the possibility of default exists. The allowance normalizes fund balance activity.
Alumni Class Dues Income 4345 Class Dues received via AA&D gift feed. USE LIMITED TO AA&D.
Amortization Expense 6270 Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs.
Amortization - Capital Lease/Rent Expense 6280 Used to recognize the equity for the asset in the Net Investment in Plant fund as capital lease payments are made. Use: Use limited to the Division of Financial Affairs
Appropriation - Federal Income 4430 Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Limited to University Controller, Cornell Cooperative Extension, and CALS Director of Research
Appropriation - NYS Base Budget Income 4460 New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Limited to University Controller, Budget Office
Appropriation - NYS Bundy Income 4440 NYS Bundy aid from New York State. Limited to University Controller, Budget Office
Appropriation - State Construction Fund Income 4465 New York State appropriations for the contract colleges from the State Construction Fund. Limited to University Controller, Budget Office
Art & Collections Asset 1860 Asset, balance represents capitalized acquisition value of university's artworks at the Johnson Museum Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files
Bad Debt Expense Expense 6330 Write off of uncollectable Accounts Receivable Use: Use with approval fromthe Division of Financial Affairs only.
Benefits - Accrual Expense 5640 Used to accrue benefits for financial statement purposes only. DFA use only.
Benefits - Adjustments Expense 5630 Used to process employee benefit adjustments. DFA use only.

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The Division of Financial Affairs

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Accounting:  7:30 a.m. - 4:30 p.m., Monday - Friday
Payroll: 8:00 a.m. - 4:30 p.m., Monday - Friday

 

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