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KFS Object Codes

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  • Object Codes
Title Categorysort ascending Code Description
Healthcare claims incurred, not reported Liability 2217 Deferred Benefits for Medical Costs Incurred But Not Claimed
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.
Capital Lease Liability Real Estate Liability 2260 Used to record Capital Lease Real Estate activity. DFA Use Only.
Capital Lease Liability Equipment Liability 2261 Used to record Capital 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.
Due To Subsidiary Liability 2300 Use: Limited to the Division of Financial Affairs.
Due To WMC Liability 2320 Use for activity in the WMC due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WMC.
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.
FHFO- LTIP Investment Earnings Liability 2416 LTIP monthly investment earnings for FHFO accounts. Use: DFA use only
PLIF - Liability Liability 2500 Use: Limited to the Division of Financial Affairs.
PLIF - Income Liability 2530 Use: Limited to the Division of Financial Affairs.
NON-QUAL DEFERRED COMP NO FRINGE Liability 5445 Deferred compensation for specific employees. Zero fringe rate %
Accounts Payable Liability 2000 A current liability representing money owed by Cornell to outside sources. Use: Fringe Benefits (pension, insurances), taxes, garnishments,
Liability - Living Trust Liability 2540 Use: Limited to the Division of Financial Affairs.
External Organization Activities Liability 2005 This object code is used to represent external orgs (EO) funds held by Cornell. These funds are not owned or controlled by Cornell. Use: Student organizations, tax exempt orgs with 501 (c)(3) status. i.e. enhance the student learning experience or promote research activities at Cornell.

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The Division of Financial Affairs

341 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

Accounting:  7:30 a.m. - 4:30 p.m., Monday - Friday
Payroll: 8:00 a.m. - 4:30 p.m., Monday - Friday

 

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