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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Retainage - Liability Liability 2070 FACILITIES and DFA USE ONLY. A portion of the agreed upon contract price deliberately withheld until the work is substantially complete to assure that contractor or subcontractor will satisfy its obligations and complete a construction project.
Bond Premium Liability 2140 Deferment of Bond Premium costs over the life of the debt. The expense is amortized monthly. Used to Record deferment of Bond Premium related to External bond Debt.
Tips Non-student Liability 5298 Special code used by Statler Hotel to hold tips for non-students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %.
Deferred-Bond Issuance Costs-Contra Liab Liability 2141 Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt.
Tips Student Liability 5299 Special code used by Statler Hotel to hold tips for students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Zero fringe rate.
SHP IBNR Liability 2218 Use to record claims incurred but not yet reported for student health plan use only
Deferred Comp Liability 2220 Earned income that is payable at a later date and taxed at some point in the future. Use: Retirement plans, pension plans and stock-option plans.
Deferred Comp - LTIP Investment Earnings Liability 2228 LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFA use only.
Deferred Revenues Liability 2240 Advance payments or unearned revenue. Revenue that is received but not earned in the current fiscal period. Use: Summer sessions; tuition is collected for the summer but not earned until the expense is recognized in a following period.
Deferred Deposits Liability 2250 Deposits received but not used in the current fiscal period. Use: Deposits collected for hosted events for catering, space, etc. Cornell Cooperative Ext. deposits from counties.
Finance Lease Liability Real Estate Liability 2260 Used to record Finance Lease Real Estate activity. DFA Use Only.
Finance Lease Liability Equipment Liability 2261 Used to record Financel Lease Equipment activity. DFA Use Only.
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.
Deferred Benefits - Postemployment Liability 2227 Accrued post-employment benefit obligations. Use: Workers' compensation and medical continuation benefits for those on long-term disability
Due To WCM Liability 2320 Use for activity in the WCM due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WCM.
Due To Other Liability 2330 Use: Limited to the Division of Financial Affairs.
Year End-Accrued Expense Liability 2999 A current liability used to record expenses incurred or received in the current fiscal year that are not paid until after 6/30. Use: This object code is intended to be used from June 1 to July 31 and is the offset to an expense object code when doing an accrual. The entry must be reversed in the following fiscal year (by July 31). Credit - 2999 Debit - Expense
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.
Deferred Benefits - LTIP Invest Earnings Liability 2226 LTIP monthly investment earnings for Deferred Benefits accounts. Restricted for DFA use only.

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