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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Capital Equip - Fabricated Expense 3800 Used when completing a fabrication project that exceeds the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
Utilities - Waste Water Outside Vendor Expense 6895 Expense for waste water-outside vendors Use: Waste Water service provided by external vendors. I.E. Town of Ithaca Sewer, Town of … Sewer
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.dfa.cornell.edu/accounting/topics/lease-classification.
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.
Nonexempt - Union, Redistribution Expense 5370 Similar to 5340. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Cloud Computing Services Expense 6617 Computing, storage, and application platform resources hosted by an external vendor (also see 6618 Software as a Service). Use: Expenses for the provision of computing hardware and/or storage resources, dedicated to Cornell, but resides in a 3rd party data center. Some level of software platform, such as database or webserver and support may be provided by the vendor, but most application support is provided by Cornell. Examples include AWS, Azure, Pantheon, Media3.
Maintenance Prevention - Equipment Expense 6475 Scheduled activities to insure regulatory compliance, or keep equipment or software operating, or extend the useful life of equipment or software. Preventive maintenance costs should not be capitalized. Use: External providers of preventative maintenance services for equipment, vehicles, owned copiers, etc.
Budget - Student Expense 5575 BUDGET USE ONLY. Undergraduate student regular wages funded by Federal Work Study program. Zero fringe rate
Cost Share - Trsfr of Fds - Repair/Maint Expense 9966 Cost Share object code for RMNT level. System use only.
Academic - Librarian Expense 5130 Salary for Library professionals. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Budget Only - Employee Recruitment Expense 6341 Budget object code for employee recruitment Use: Budget code only
Redistribution-Allocated Maintenance Exp Expense 9451 Departmental redistribution of Allocated Maintenance expense. Object code must net to zero within entry. Use: not limited.
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.
Capital Equip - Fabricated Gov't Owned Expense 3810 Used when completing a fabrication project that exceeds the capital threshold but ownership isn't with Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM.
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.
Interdept - Parking Assessment Tax Expense 6728 Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only.
Cost of Sales - Beverage Alcohol Expense 6005 The cost of merchandise sold from alcoholic beverage inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales.
Salary Accrual Expense 5380 Used only for end of fiscal year salary and wage accruals (typically, the amount of BiWeekly payroll earned in the last few days of the closing fiscal year, but to be paid out in the coming fiscal year.) Zero fringe rate.

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