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. |
Extension Association - Skilled Trades |
Expense |
5260 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association skilled trades (printing, farm workers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept - Utilities - Steam |
Expense |
6800 |
Interdepartmental expense for steam Use: Steam provided by Cornell generating dept. |
Redistribution-Allocated Maintenance Exp |
Expense |
9451 |
Departmental redistribution of Allocated Maintenance expense. Object code must net to zero within entry. Use: not limited. |
Svc-Advance Spons Sub over $25K |
Expense |
6651 |
Amounts advanced for subawards where sponsor billing is allowed. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 advanced on a subcontract is recorded with object code 6661. Use: For use in fund CG accounts only. Subaward agreement through OSP is needed. |
Compensation In Respect Decedent |
Expense |
6365 |
Used to refund insurance premiums to estates. Use: Use limited to the Division of Financial Affairs. |
Services - Credit Card Fees |
Expense |
6670 |
Expenditures for transaction fees charged by credit card companies. Use: Fees charged by credit card companies for accepting credit card transactions. |
Loan - Cancelled/Forgiven |
Expense |
8320 |
Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School. |
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Employee Benefits - Endowed Full Rate |
Expense |
5600 |
Endowed College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Fees - Equipment Insurance |
Expense |
6180 |
Expenditures for fees for non-vehicular equipment. Use: External vendors |
Supplies - Fed Unallowable |
Expense |
6590 |
Expenditures for supplies and materials that are classified as no recoverable according to the Uniform Guidance (2 CFR 200). |
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 % |
Cost of Benefits: Employee/Dept Contribu |
Expense |
5920 |
To record employee or departmental contribution to university-provided employee benefits. For example: employee contributions or COBRA payments to health insurance premiums. These expense reimbursements will normally be made to a university benefit pool account. |
Interdept Maint Planned - Facilities |
Expense |
6450 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the facility. Use: Facilities is the primary user of this code. |
Startup Investment Expense |
Expense |
6975 |
Start up expenses for Cornell Tech |
Capital Construction - Site Preparation |
Expense |
3930 |
For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record construction project Site Preparation costs. |
Extension Association - Temporary |
Expense |
5261 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association temporary workers (all categories). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Utilities - Storm Water Outside Vendor |
Expense |
6815 |
Expense for storm water from external vendors. Use: Not limited |
BM-Stewardship Maint Assessment Expense |
Expense |
9452 |
IPP allocation of Stewardship Maintenance Assessment Model expense. This object code must net with 4952. IPP use only. |