|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Academic - Instructor |
Expense |
5110 |
Salary for non-tenure track instruction staff (job profile codes 10485, 10486, 10487, 10511,10512). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Services - Medical and Health Care |
Expense |
6624 |
Expenditures for medical services provided by outside vendors. Use: Contractual agreements with medical providers to cover students medical needs off campus. i.e Cornell in Washington. Any medical expenses related to travel should be coded to travel, 6750/6760. |
|
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. |
|
Supplies - Computer & Related |
Expense |
6580 |
Expenditures for computers, supplies and materials and peripherals. This should include site licenses and software maintenance contracts. Use: Computers and related equipment such as computer, monitors, desktop printers, external hard drive, keyboard & mouse, audio & video equip., etc. |
|
Extension/Vet Assistant, Grad (EA/VA) |
Expense |
5520 |
Salary for Graduate Extension/Vet Assistant positions only (job profile code 11034). Zero fringe rate |
|
Cost Share - Trsfr of Fds - Grad Support |
Expense |
9926 |
Cost Share object code for GRAD level. System use only. |
|
Internal Interest WMC |
Expense |
6924 |
Monthly interest expense related to WMC internal loans. DFA and WMC use only. |
|
Budget - Capital Expense |
Expense |
3995 |
FOR USE ON BUDGET ENTRIES ONLY. CB budget in PLCIP accounts. |
|
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. |
|
Budget - Benefits - CCTS - Undergraduate |
Expense |
5940 |
Budget use only: Plan for CCTS related to Undergraduate expenses. |
|
Interdept - Fuel |
Expense |
6435 |
Fuel billing for fleet garage Use: Billing from Transportation Services |
|
Budget - Overtime - Minimum Benefits |
Expense |
5365 |
Budget use only. Paid overtime for all non-exempt non-student employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Services -Marketing/Advertise FedUnallow |
Expense |
6745 |
Expenditures for Marketing and Advertising. These services are classified as nonrecoverable according to 2 CFR 200. Use: Marketing and Advertising used to promote events and programs at Cornell. Not to be used for course listing. |
|
Transfer Out - to Medical College |
Expense |
8050 |
Used in the operating account providing funds to Weill Cornell Medical College (C7910XX). |
|
Capital Acq - Land |
Expense |
3700 |
REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Student Federal Work Study |
Expense |
5570 |
Undergraduate student regular wages funded by Federal Work Study program. Zero fringe rate |
|
Disallowances - Sponsored |
Expense |
6310 |
Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use: Use limited to the Division of Financial Affairs. |
|
Academic - Lecturer |
Expense |
5120 |
Salary for fellow faculty, visiting lecturers and teaching associates (job profile codes 10374, 10513, 10514, 10515, 10516, 10937, 11368). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Interdept - Royalties Expense |
Expense |
6626 |
Expenditures for royalty payments to internal Cornell colleges/units Use: Royalty expense is derived from the purchase of an asset, intellectual property or copyrighted materials. |
