Skilled / Union |
Expense |
5350 |
Salary for skilled trade and other union employees. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Utilities - Other |
Expense |
6896 |
Any utility not covered in object codes 6790 to 6895. Use: Utility bill where source is not identified. |
Other General Expense |
Expense |
6360 |
Expenditures that can not be properly classified under any other general expense code. Use: Use of this code must be infrequent. |
Interdept-PAR (Project Approval Req) Tax |
Expense |
6727 |
Expenses for PAR (Project Approval Request) Tax related to an approved PAR. Central Use Only. |
Interdept - Insurance |
Expense |
6175 |
Risk management billing. Use: All Risk Management |
Purchase Services - Accounting Firms |
Expense |
6622 |
Expenditures for external accounting firms for audit or tax services - e.g., Pricewaterhouse Coopers LLP, KPMG LLP. Use not limited. |
BM-Planned Maint Assessment Expense |
Expense |
9450 |
IPP allocation of Planned Maintenance Assessment Model expense. This object code must net with 4950. IPP use only. |
Cost of Benefits - Sabbatical |
Expense |
5914 |
Used for the university's benefit and salary expense related to faculty on sabbatical leave. Expenses posted to compensation object codes through payroll processing and manually moved to this object code. DFS/UBO use only. |
Svc-Advance Spons Sub upto $25K |
Expense |
6661 |
Expenditures for work contracted for research or development only. This code is included in the calculation of MTDC indirect costs. This code is used for the first $25,000. Use: For use in fund CG accounts only. Sub contract agreement through OSP is needed. |
Graduate Assistant (GA) |
Expense |
5515 |
Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |
Interdept Supplies & Materials |
Expense |
6505 |
Any interdepartmental supplies and materials not coded to 6545. Use: Supplies and materials from other Cornell departments. |
Capital Retainage Expense |
Expense |
3907 |
DFS (Facilities and Budget) USE ONLY. A portion of the contractors final payment withheld until the project is complete. |
Prizes - Undergraduate |
Expense |
8250 |
Payment of prizes or awards for CU undergraduate 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: undergraduate student prizes. |
Academic - Associate Professor |
Expense |
5010 |
Salary for Associate professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Skilled / Union Min |
Expense |
5355 |
Salary for short-term, non-benefit eligible skilled trade and other union employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Budget - General Expense |
Expense |
6900 |
Used to budget general expense where detail is not required. Use: Budget only. |
Compensation In Respect Decedent |
Expense |
6365 |
Used to refund insurance premiums to estates. Use: Use limited to the Division of Financial Affairs. |
Interdept - Parking Assessment Tax |
Expense |
6728 |
Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only. |
Fees - Equipment Insurance |
Expense |
6180 |
Expenditures for fees for non-vehicular equipment. Use: External vendors |