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KFS Object Codes

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  • Object Codes
Title Categorysort ascending Code Description
Notes Payable - Non-Debt Liability 2100 Use: Limited to the Division of Financial Affairs.
Bonds Payable Liability 2110 To record liability related to External Bond Debt - Financial Statements Bonds and Notes Payable Use: External Bond Debt Only
Liabilities - External-Other Debt Liability 2130 To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only
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.
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.
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.
Accounts Payable Liability 2000 A current liability representing money owed by Cornell to outside sources. Use: Fringe Benefits (pension, insurances), taxes, garnishments,
Finance Lease Liability Real Estate Liability 2260 Used to record Finance Lease Real Estate activity. DFA Use Only.
Accrued Expenses Liability 2010 Accrued expenses are expenses that have been incurred but are not yet invoiced. Therefore they will not appear on the financial statements unless an adjusting entry is entered prior to month end. Use: Used to properly record expenses within an accounting period.
Finance Lease Liability Equipment Liability 2261 Used to record Financel Lease Equipment activity. DFA Use Only.
Accounts Payable Other Liability 2020 A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances)
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.
Liabilities - Tax Liability 2025 To record sales tax liabilities Use: Record sales tax collected on the sale of goods.
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.
Interest Payable - Capital Lease Real Es Liability 2026 A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances) DFA USE ONLY
Due To Other Liability 2330 Use: Limited to the Division of Financial Affairs.

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