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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Benefits - Transportation Subsidy Expense 5908 Used for payroll generated entries for the university's expense related to the NY MTA tax and other transportation subsidies offered to employees.
Capital Equipment - Trade In Expense 7099 To record the value of a trade-in, debit the capital object code used for the new asset, and credit object code 7099 for the amount of the trade-in. The will properly record the value of the new asset to include the actual purchase price plus the trade-in value.
Nonexempt - Administrative Min Rate Expense 5305 Salary for short term, non benefit-eligible general non-exempt staff positions not otherwise categorized. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %.
Bond Premium Interest Expense 6928 Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFA Plant Accounting and WCM Use Only.
Cost Share - Trsfr of Fds-Communications Expense 9961 Cost Share object code for COMM level. System use only.
Academic - Special Professor Expense 5025 For long term, non-tenure track, benefits-eligible faculty who serve an essential teaching function in a clinical setting. Used in the following job codes: 11311, 11313, 11314, 11461, 11462, 11463, 11656 and 11657. While faculty members of this rank may have additional research, service, or outreach obligations, teaching is their primary responsibility. The title may not be used for positions whose responsibilities largely replicate those of tenure-track faculty. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %.
Travel - Foreign Expense 6760 Expenditures for foreign travel that the university considers to be travel outside the fifty states, its possessions, or its territories. Use: For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of foreign. All fees associated with a trip should be charged to the travel object code.
Interdept - Maint Corrective Equip Expense 6486 Unanticipated repair of equipment. Use: Facilities is the primary user of this code.
Maint Corrective - Equip Expense 6487 Unanticipated repair of equipment. Use: External providers of repair services or parts for equipment, vehicles, owned copiers, etc.
Participant Support - Fees Expense 9098 Fees to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Fees paid by the participant may include laboratory fees, passport/visa fees for foreign participants, or registration fees. Example REU, MARC, RET programs. Excluded from MTDC.
Interdept - Research & Lab Fees Expense 6635 Lab services provided by Cornell departments Use: Core Laboratories Center, Diagnostic Supply Center, etc.
Fees - Membership & Subscriptions Expense 6160 Expenditures for fees associated with memberships and subscriptions. Use: Can't be used on federal awards
Employee Training & Registration Fees Expense 6355 Expenditures for employees to attend external workshops, seminars and other educational activities outside Cornell. Use 6356 for Cornell workshops/training. Use: Use for outside professional development including continuing education, TC3, CPA units, etc. University-sponsored workshops, seminars and other educational activities for employees should be coded 6356.
FIN AID-Fees - Mandatory Non-Degree Expense 8461 Payment of mandatory fees for CU non-degree students. Normally paid via the Student Financial System. Excludes payments for degree students. Use: non-degree mandatory fees.
Salary - Adj Between Divisions DFA ONLY Expense 5480 Central use only -- not directly used for payroll expense.
Capital Construction - Site Preparation Expense 3930 For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record construction project Site Preparation costs.
Cost of Benefits - Salary Continuation Expense 5909 Used for payroll generated entries and to record vendor expenses related to various employee salary continuation programs such as workers compensation, unemployment insurance, long term disability and life insurance. DFA/HR use only
Non Operating- Cap Proj PAR - Budget Expense 7235 DFA USE ONLY. Used in PAR (PLCIP) project accounts to recorded PAR budget - CB balance type
Nonexempt - Academic Expense 5310 Salary for general non-exempt academic positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Bond Issuance Costs Interest Expense 6929 Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFA Plant Accounting and WCM Use Only.

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