|
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. |
|
Communication - Postage |
Expense |
6100 |
Expenditures to the Unites States Postal Service for postage. This does not include shipping charges paid on an invoice or bill, which must be recorded as part of the cost of the item(s) purchased. Use: Stamps, metered postage, etc. NOTE: Postage is not normally directly charged to sponsored awards. |
|
Academic - Professor |
Expense |
5000 |
Salary for full professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Maintenance - Grounds |
Expense |
6495 |
Expenditures grounds maintenance. Use: External providers of grounds services such as snow plowing, landscaping, etc. |
|
Employee Ben - Contract Coll-CU Provide |
Expense |
5620 |
Contract College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Cost Share - FAGR |
Expense |
9935 |
Cost Share object code for NOER level. System use only. |
|
Budget - CG Participant Support Costs |
Expense |
6915 |
Budget C&G: Used to budget Participant Support Costs for sponsored agreements. Use: Budget only. |
|
Compensation In Respect Decedent |
Expense |
6365 |
Used to refund insurance premiums to estates. Use: Use limited to the Division of Financial Affairs. |
|
Budget - SIP Pool |
Expense |
5490 |
Budget use only. |
|
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. |
|
Services - Honorarium - Fed Unallowable |
Expense |
6730 |
Unsolicited payment for services. Federally unallowable Use: Voluntary speaker fees, voluntary hosting fee (e.g. farm visit where no fee is expected) |
|
Amortization - Capital Lease/Rent |
Expense |
6280 |
Used to recognize the equity for the asset in the Net Investment in Plant fund as capital lease payments are made. Use: Use limited to the Division of Financial Affairs |
|
FIN AID-Tuition & Fees - Grad Fellowship |
Expense |
8120 |
Payment of tuition and fees for CU graduate fellows and trainees. Normally paid via the Student Financial System. Excludes health insurance fee and payments for professional and non-degree students. Use: graduate fellowship and trainee tuition. |
|
Services - Independent Contractor |
Expense |
6620 |
Expenditures for professional services from independent contractors, including related travel and subsistence expenses. Use: Must have signed independent contractor/consultant agreement. |
|
Transfer Out -From Purchase of Cap Asset |
Expense |
3850 |
Used in the account providing funds when purchasing capital equipment from another Cornell department. For use on a Transfer of Funds doc only. MUST ALWAYS BE USED WITH 4850. |
|
Communication - Shipping |
Expense |
6105 |
Expenditures for freight, express, and cartage on outgoing correspondence and packages, such as United Parcel Service (UPS), Federal Express (FedEx), and DHL. Use: Not to be used for shipping expenses on Capital Assets or cost of goods sold. NOTE: Express charges for correspondence are not normally directly charged to sponsored awards. |
|
Academic - Associate Professor |
Expense |
5010 |
Salary for Associate professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Supplies - Classroom |
Expense |
6500 |
Expenditures for classroom supplies and materials. Use: Includes audio and/or video materials, books that are not library acquisitions, and other classroom supplies. |
|
Employee Ben - Contract College - Fed |
Expense |
5625 |
Contract College Federal grant fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Cost Share - Trsfr of Fds - Supplies |
Expense |
9940 |
Cost Share object code for SMAT level. System use only. |
