|
Revenue from Subsidiary |
Income |
4085 |
Income received from the subsidiaries on the CS chart. The activity on this object code will be eliminated at interim and year end. Should be offset with expense object code 6085. DFA Use Only. |
|
Gift In Kind - Contribution |
Income |
4350 |
Donors' gifts of tangible personal property that does not qualify as capital (books, art, equipment, etc.). Limited to Office of Alumni Affairs |
|
NO - Revenue Other |
Income |
3200 |
CENTRAL USE ONLY, Non Oper Revenue - Other |
|
Revenue - Royalty |
Income |
4090 |
Revenue from external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited |
|
Invest Income Interest & Dividends |
Income |
4370 |
Interest & Dividends Interest or dividend income generated by bank accounts, certain investments, etc. Limited to DFA Central office |
|
NO - Realized Gains on Invest |
Income |
3205 |
CENTRAL USE ONLY, Non Oper Realized Gains on Investments |
|
Revenue - Startup Support |
Income |
4095 |
Revenue that is received for services provided by the university to start-up companies created as a result of a university program. Payment may be in the form of an equity position in the start-up company. Use of this object code must be approved by DFA. |
|
LTIP Investment Service Charge |
Income |
4380 |
Investment income allocated to fund specified expenses. Limited to Treasurer's office |
|
Income - Contractual Interest |
Income |
4390 |
Interest Income distributed to funds subject to agreements that require the university to pay interest. Limited to Central office. |
|
DO NOT USE Fees - Loan Collection |
Income |
4115 |
DO NOT USE |
|
Non Operating-Unrealized Gains on Invest |
Income |
3206 |
CENTRAL USE ONLY, Non Oper Unrealized Gains on Investments |
|
Interdept - Revenue Royalties |
Income |
4096 |
Revenue from internal colleges/units for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited. |
|
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
|
Non Operating-LTIP Investment Earnings |
Income |
3208 |
Earnings from the Long Term Investment Pool, DFA Central use only. |
|
Revenue - Corporate Sponsorships |
Income |
4100 |
Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event. Contact DFA General Accounting (dfa-generalaccounting@cornell.edu) before using. |
|
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
|
Non Operating - Gains Withdrawal |
Income |
3210 |
CENTRAL USE ONLY, Gain/Loss on withdrawals from LTIP |
|
Course Revenue- Non-Degree, Non-Credit |
Income |
4105 |
Revenue received for educational courses for which participants DO NOT receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4170-Tuition-Non-Degree, Credit Received if the non-matriculating student receives course credit. Use not limited. |
|
Sales Discounts |
Income |
4000 |
Reduction of sales price to encourage additional purchases, prompt payment, or other customer behavior. Use not limited |
|
Separately Invested |
Income |
4410 |
Income from separately invested accounts. Limited to Treasurer's office |
