|
Cost Share - Professorial Sal |
Expense |
9920 |
Cost Share object code for Professorial Sal Level. System use only |
|
Interdept - Utilities - Electrical |
Expense |
6870 |
Interdepartmental expense for electricity Use: Electric provided by Cornell generating dept. |
|
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval fromthe Division of Financial Affairs only. |
|
Temporary Employee - Full Bene |
Expense |
5410 |
Salary and wages for certain Benefits-Only positions (e.g. decedent spouse; long-term disability). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Accessory Instruction |
Expense |
9030 |
UBO USE ONLY- Accessory Instruction object is used for tracking instruction between Endowed & Contract College Divisions. Object should balance to zero at University level at year-end. |
|
Capital Lease -Computers |
Expense |
3740 |
Used when acquiring or recording computer leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Services - Safety |
Expense |
6700 |
Expenditures for external safety services such as Ithaca police, Ithaca fire department, etc. Use: Safety services provided for traffic control |
|
Lease -Copiers & Multi-Function Printers |
Expense |
6215 |
Lease expenditures for copiers & multi-function printers with a signed lease agreement term of one year or greater. Maintenance agreements on purchased copiers should be charged to 6475.
For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Extension Association - Managerial |
Expense |
5255 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association managers. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Transfer Out - to Capital Projects |
Expense |
8065 |
Do NOT USE |
|
Interdept - CIT Virtual Server |
Expense |
6604 |
Virtual Server charge from CIT Use: Use limited to CIT. |
|
Benefits - Employee CU Tuition - Ugrad |
Expense |
5937 |
Used to record expenses related to undergraduate studies under the Tuition Assistance Program. Bursar generated and manual entries. Central use only. |
|
Interdept Alterations Renovation Not Cap |
Expense |
6461 |
Expenditures for altering or renovating an existing structure. Use: Do not use this code if either or both of the following conditions exist:1) changes cost $100,000 or more and extend the useful life |
|
Student Hourly - Other |
Expense |
5565 |
Undergraduate student regular wages -- not currently used by Payroll. Zero fringe rate |
|
Cost Share - Acad Non Prof Sal |
Expense |
9921 |
Cost Share object code for ACAD level. System use only |
|
Utilities - Electrical Outside Vendor |
Expense |
6875 |
Expense for electiric-outside vendors Use: Electric purchased from external vendors. I.E. NYSEG, RG&E, ConEdison |
|
Collection Expense |
Expense |
6335 |
Expenditures for collection of debts owed on Cornellcard. Use: Use limited to the Division of Financial Affairs. |
|
Budget - Temporary Employee Full Benefit |
Expense |
5415 |
Budget use only. Salary and wages for certain Benefits-Only positions (e.g. decedent spouse; long-term disability). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Department Overhead Expense |
Expense |
9035 |
Reallocation of internal Unit/College overhead charges to other departments within the Unit/College. Object code activity must always net to zero. Not for central University charges. Use not limited. |
|
DO NOT USE Capital Acq - Lease Purchase |
Expense |
3750 |
DO NOT USE. Used when leasing equipment that exceeds the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
