|
Transfer Out - to Debt Service |
Expense |
8005 |
Used in the operating (GNxxxx) account that is making payments to an internal loan (DBINTL) account. DFA USE ONLY. |
|
Federal Unallowable - Food and Beverage |
Expense |
6425 |
Federal Unallowable food and beverage including alcohol Use: Non Travel related food and beverage |
|
Lease - Rent Real Property Off Campus |
Expense |
6235 |
DO NOT USE |
|
Depreciation - Fixed Equipment |
Expense |
6308 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
|
Cost of Sales - Food |
Expense |
6000 |
The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Capital Acq - Computer Software |
Expense |
3660 |
Used when acquiring software exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Cost Share - Professorial Sal |
Expense |
9920 |
Cost Share object code for Professorial Sal Level. System use only |
|
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. |
|
Head Resident RA (exempt) |
Expense |
5580 |
Salary for Graduate Head Resident RA only (job profile code 11112). Zero fringe rate |
|
Budget - Overtime - Minimum Benefits |
Expense |
5365 |
Budget use only. Paid overtime for all non-exempt non-student employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Prizes - Professional |
Expense |
8550 |
Payment of prizes or awards for CU professional 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: professional student prizes. |
|
Services - Royalties |
Expense |
6623 |
Expenditures for royalty payments Use: Royalty expense is derived from the purchase of an asset, intellectual property or copyrighted materials. |
|
Interdept - Supplies -Computer & Related |
Expense |
6575 |
Expenditures for computers, supplies and materials and peripherals from another Cornell department. This should include site licenses and software maintenance contracts. Use: Computers and related equipment such as computer, monitors, desktop printers, external hard drive, keyboard & mouse, audio & video equip., etc. |
|
Academic - Librarian |
Expense |
5130 |
Salary for Library professionals. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Transfer Out - to True Endowment |
Expense |
8020 |
AAD/DFA USE ONLY. Used in trust or CU Foundation accounts when funds are designated for a true endowment. |
|
Interdept - Lease and Gap Rent Expense |
Expense |
6428 |
Interdepartmental expenditures for non-IPP - Leases and gap rent. Must be offset by object code 4028.
Consult DFA prior to using this object code. |
|
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.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Internal Interest WMC |
Expense |
6924 |
Monthly interest expense related to WMC internal loans. DFA and WMC use only. |
