|
Fed Unallowable-Public & Donor Relations |
Expense |
6420 |
Expenditures for public & donor relations and advertising that are classified as unallowable according to OMB A-21. Use: Donations in lieu of flowers, etc. |
|
Bond Premium Interest |
Expense |
6928 |
Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFA Plant Accounting and WCM Use Only. |
|
University Allocated Costs - COVID |
Expense |
9052 |
Used to distribute leadership approved University Allocated Cost COVID-19 related expenses to Colleges/Units. Must always net to zero. Used by the University budget office only. COVID Allocated Costs should not be redistributed. |
|
Interdept - Cost of Sales |
Expense |
6015 |
The cost of merchandise sold to Cornell University customers from inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Depreciation - Improvement Not Bldg |
Expense |
6307 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Travel - Foreign (non-employee) |
Expense |
6761 |
Expenditures for non employee foreign travel outside the
fifty states, its possessions, or its territories. Use: For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of foreign. All fees associated with a trip should be charged to the travel object code. |
|
Transfer Out - DFA ONLY-Between UR & TR |
Expense |
8080 |
DFA USE ONLY. Transfer between accounts with different restriction classifications, UR and TR only. Must be used with 7080. |
|
Student Federal Work Study-Comm Svc |
Expense |
5595 |
Undergraduate student regular wages funded by Federal Work Study community service outreach program. Zero fringe rate |
|
Cost Share - TAXS |
Expense |
9975 |
Cost Share object code for FAFE level. System use only. |
|
Interdept - Research & Lab Fees |
Expense |
6635 |
Lab services provided by Cornell departments Use: Core Laboratories Center, Diagnostic Supply Center, etc. |
|
BM-Stewardship Utilities Assessment Exp |
Expense |
9480 |
IPP allocation of Stewardship Utilities Assessment Model expense. This object code must net with 4980. IPP use only. |
|
Extension Association - Housekeeping |
Expense |
5259 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association Housekeeping staff (camp kitchen and maintenance, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
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. |
|
Supplies - Food Service Paper Goods |
Expense |
6570 |
Expenditures for Paper Goods for food service operations. Use: This code should only be used by departments providing food service. |
|
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
|
Federal Unallowable - Food and Beverage |
Expense |
6425 |
Federal Unallowable food and beverage including alcohol Use: Non Travel related food and beverage |
|
Bond Issuance Costs Interest |
Expense |
6929 |
Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFA Plant Accounting and WCM Use Only. |
|
University Support Pool |
Expense |
9055 |
University Support Pool (USP) Tax assessed against undergraduate, professional, and non-degree tuition and funds a central source used for strategic initiative and priorities and Provost allocations. |
|
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
|
Communication - Postage |
Expense |
6100 |
Expenditures to the Unites States Postal Service for postage. This does not include shipping charges paid on an invoice or bill, which must be recorded as part of the cost of the item(s) purchased. Use: Stamps, metered postage, etc. NOTE: Postage is not normally directly charged to sponsored awards. |
