Benefits - Adjustments |
Expense |
5630 |
Used to process employee benefit adjustments. DFS use only. |
Utilities - Other |
Expense |
6896 |
Any utility not covered in object codes 6790 to 6895. Use: Utility bill where source is not identified. |
Donation From Cornell |
Expense |
6390 |
Use for contributions from Cornell to a outside entity OR used for the movement of funds to Independent Student Organizations on the EO chart. Use: Contributions over $500 must be approved by Community Relations Office. Approval is not needed when funding ISO's (limited to use by Student and Academic Services). Payments in lieu of flowers should be coded to 6420. |
Capital Retainage Expense |
Expense |
3907 |
DFS (Facilities and Budget) USE ONLY. A portion of the contractors final payment withheld until the project is complete. |
Over/Short - Inventory |
Expense |
6405 |
Adjustments to inventory levels. Use: Use to reconcile physical inventory to GL |
Budget - Academic Other SIP |
Expense |
5491 |
Budget use only. |
Academic - Associate Professor |
Expense |
5010 |
Salary for Associate professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept-PAR (Project Approval Req) Tax |
Expense |
6727 |
Expenses for PAR (Project Approval Request) Tax related to an approved PAR. Central Use Only. |
Lease - Equipment |
Expense |
6220 |
Lease expenditures on equipment with a signed lease agreement term of one year or greater. Any leased equipment including research and lab equipment. Any security deposits should be booked to 1630 and reversed at the end of the lease.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Nonexempt - Academic |
Expense |
5310 |
Salary for general non-exempt academic positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Budget - Benefits - CCTS - Undergraduate |
Expense |
5940 |
Budget use only: Plan for CCTS related to Undergraduate expenses. |
Cost Share - DEFAULT |
Expense |
9999 |
Cost Share object code for Default level. System use only. |
BM-Planned Maint Assessment Expense |
Expense |
9450 |
IPP allocation of Planned Maintenance Assessment Model expense. This object code must net with 4950. IPP use only. |
Services - Copy & Printing |
Expense |
6640 |
Expenditures for printing and duplicating services. Use: Gnomon, FedEx/Kinko, Staples, etc. |
Loan - Cancelled/Forgiven |
Expense |
8320 |
Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School. |
Supplies - Durable |
Expense |
6560 |
Expenditures for supplies with a useful life of two or more years and cost less than $5,000.00. Use: Chairs, tables, microwave, microscope, whiteboard, safety equipment, etc. Items coded 6560 are not recognized as capital. |
Budget - General Expense |
Expense |
6900 |
Used to budget general expense where detail is not required. Use: Budget only. |
Capital Construction - Planning |
Expense |
3920 |
For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record construction project Planning costs. |
Gift In Kind - Non Capital Expense |
Expense |
6410 |
Non Capital expense offset to Gift in Kind income. Use: This code must always be in balance with the gift income object code |
Budget - Professorial SIP |
Expense |
5492 |
Budget use only. |