|
Accrued Expenses |
Liability |
2010 |
Accrued expenses are expenses that have been incurred but are not yet invoiced. Therefore they will not appear on the financial statements unless an adjusting entry is entered prior to month end. Use: Used to properly record expenses within an accounting period. |
|
Capital Lease Liability Real Estate |
Liability |
2260 |
Used to record Capital Lease Real Estate activity. DFA Use Only. |
|
Accounts Payable Other |
Liability |
2020 |
A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances) |
|
Capital Lease Liability Equipment |
Liability |
2261 |
Used to record Capital Lease Equipment activity. DFA Use Only. |
|
Liabilities - Tax |
Liability |
2025 |
To record sales tax liabilities Use: Record sales tax collected on the sale of goods. |
|
Interdepart - Deferred Revenues |
Liability |
2280 |
This interdepartmental code represents advance payments or unearned revenue from another department or division at Cornell. Must be used with another interdepartmental code as the other side of the transaction. Use: Use should be limited as Cornell should not owe itself money. Revenue received for an event occurring in the following fiscal year. |
|
Interest Payable - Capital Lease Real Es |
Liability |
2026 |
A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances) DFA USE ONLY |
|
Due To Subsidiary |
Liability |
2300 |
Use: Limited to the Division of Financial Affairs. |
|
Internal Loan Payable - Capital |
Liability |
2030 |
Liability related to internal department loans, capital projects. Use: Restricted for DFA Use Only |
|
Due To WMC |
Liability |
2320 |
Use for activity in the WMC due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WMC. |
|
Internal Loan Payable - Noncapital |
Liability |
2031 |
Liability related to internal department loans, non-capital projects. Use: Restricted for DFA Use Only |
|
Due To Qatar |
Liability |
2340 |
Use: Limited to the Division of Financial Affairs. |
|
Funds Held In Trust For Others |
Liability |
2410 |
Use: Limited to the Division of Financial Affairs. |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFA use only |
|
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Living Trust |
Liability |
2540 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Gift Annuity |
Liability |
2550 |
Use: Limited to the Division of Financial Affairs. |
|
Refundable Grants - U. S. Govt |
Liability |
2600 |
Use: Limited to the Division of Financial Affairs. |
|
Travel Application Payable - LIMITED USE |
Liability |
2640 |
Concur travel card transactions. Use: Limited to system generated Concur transactions. |
