Over/Short - Cash |
Expense |
6400 |
Overages or shortages for daily sales. Use: Use to reconcile a cash drawer or register |
Interdept - Project Management Fees |
Expense |
6726 |
Expenses for Project Management Fees related to an approved PAR (Project Approval Request). Central Use Only. |
Budget - Benefits - CCTS - Undergraduate |
Expense |
5940 |
Budget use only: Plan for CCTS related to Undergraduate expenses. |
Capital Acq - Art & Collections |
Expense |
3610 |
JOHNSON MUSEUM USE ONLY. Used by museum acquiring cataloged artwork, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing artwork. |
Cost Share - RCMT |
Expense |
9951 |
Cost Share object code for ACXP level. System use only. |
Depreciation - Books |
Expense |
6302 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Services - Performers |
Expense |
6615 |
Expenditures for entertainers and performers. Must have completed and signed performer contract. Use not limited. |
Student Federal Work Study |
Expense |
5570 |
Undergraduate student regular wages funded by Federal Work Study program. Zero fringe rate |
Temporary Employee - Full Bene |
Expense |
5410 |
Salary and wages for certain Benefits-Only positions (e.g. decedent spouse; long-term disability). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept - Participant Support -Other |
Expense |
9093 |
Interdepartmental costs to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Costs may include training materials, laboratory supplies, conference fees, or travel. Excluded from MTDC. |
Subsistence-Program Participant |
Expense |
9094 |
Non-compensatory payments to support subsistence exp to enable an individual's participation in a univ program. Not to be used for employees or where delivery of service is required. For use only on sponsored awards issued prior to the applicability of 2 CFR 200. |
Extension Association - Managerial |
Expense |
5255 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association managers. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Prizes - Undergraduate |
Expense |
8250 |
Payment of prizes or awards for CU undergraduate 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: undergraduate student prizes. |
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. |
Utilities - Other |
Expense |
6896 |
Any utility not covered in object codes 6790 to 6895. Use: Utility bill where source is not identified. |
Lease - Real Property |
Expense |
6230 |
Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property.
Use 6255 for storage units and containers.
For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
Legacy Fund Balance Debit |
Expense |
9181 |
DO NOT USE |
Over/Short - Inventory |
Expense |
6405 |
Adjustments to inventory levels. Use: Use to reconcile physical inventory to GL |
Interdept-PAR (Project Approval Req) Tax |
Expense |
6727 |
Expenses for PAR (Project Approval Request) Tax related to an approved PAR. Central Use 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. |