Interdept - Parking Assessment Tax |
Expense |
6728 |
Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only. |
Transfer Out - to FFE |
Expense |
8030 |
Used in the operating account providing funds to a funds functioning as endowment (FFE). REMINDER: Do NOT transfer between restriction classes! |
Finance Lease -Vehicles |
Expense |
3745 |
Used when acquiring or recording vehicle leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Budget - Professorial SIP |
Expense |
5492 |
Budget use only. |
Services - Royalties |
Expense |
6623 |
Expenditures for royalty payments Use: Royalty expense is derived from the purchase of an asset, intellectual property or copyrighted materials. |
Recruitment - Employee |
Expense |
6340 |
Expenditures incurred during the interview process for potential employees. Use: Employee recruitment- Travel, Hosted Meals, Lodging, Advertising |
Nonexempt - Academic Min Rate |
Expense |
5311 |
Salary for short term, non benefit-eligible general non-exempt academic positions not otherwise categorized. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Svc-Advance Spons Sub over $25K |
Expense |
6651 |
Amounts advanced for subawards where sponsor billing is allowed. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 advanced on a subcontract is recorded with object code 6661. Use: For use in fund CG accounts only. Subaward agreement through OSP is needed. |
Supplies - Farm and Garden |
Expense |
6510 |
Expenditures for farm and garden supplies and materials, including fertilizer, pesticides, and seed. Use: External vendors of farm and garden supplies and materials, including fertilizer, pesticides, and seed. |
Budget - Cost Share ACAD Level |
Expense |
9918 |
Budget use only: Plan for Academic Cost Share. |
UBIT- Unrelated Business Income Tax |
Expense |
6146 |
Expenditures for Unrelated Business Income Tax. Use: Unrelated Business Income Tax. DFS Use Only |
Depreciation - Art Collection |
Expense |
6300 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Budget - CG Limitation of Funds |
Expense |
6905 |
Budget C&G: Used to record limitations of funding by an agency/sponsor. The line item budget is entered as proposed and the limitation is recorded as a negative on 6905. i.e. We may budget $500,000, but the agency may only award $350,000 at this time and then provide the $150,000 at a future date. |
Prizes - Professional |
Expense |
8550 |
Payment of prizes or awards for CU professional students. A prize is awarded in conjunction with a competition in which one voluntarily initiate participation and are judged by a designated committee, faculty/staff, student organization, college, or department. An award is given in recognition of outstanding religious, charitable, scientific, educational, artistic, literary, or civic performance or achievement and are not part of a student's financial aid package. Use: professional student prizes. |
Cost of Benefits - Health & Welfare |
Expense |
5904 |
Used for various health care benefit expenses, such as the university's HSA contribution and payments to health care providers for claims processing, both payroll and manual entries. May be used by units in rare instances for the payment of university share health insurance and related costs. |
Interdept - Debt Contribution |
Expense |
6729 |
Used in the operating (GNxxxx) account that is making payments to an internal loan (DBINTL) account. DFS USE ONLY. |
Transfer Out - to Capital Projects/CIP |
Expense |
8035 |
Used in either an operating or a reserve account that is providing funds for a capital project (PLCIP/PLSUCF). |
Capital Asset Adjustment |
Expense |
3760 |
SYSTEM USE ONLY. Used when previously retired asset records are reintroduced to CAM. |
Budget - Staff SIP |
Expense |
5493 |
Budget use only. |
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. |