Budget - Academic - Professional |
Expense |
5190 |
Budget use only for Salary for various academic professionals |
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. |
Bond Premium Interest |
Expense |
6928 |
Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only. |
Services - Corporations |
Expense |
6610 |
Expenditures for professional services, including related travel and subsistence expenses that are paid directly. Use: Dairy One, Agway, etc. |
Travel, Domestic, Student,Mission-relatd |
Expense |
6752 |
Expenditures for domestic travel that the university considers to be travel among the fifty states, its possessions, or its territories. Use: For class trip or mission related educational travel of students, normally paid through the travel reimbursement process. All fees associated with a trip should be charged to the travel object code. Not for Business-related travel, nor student travel grants. See policy 3.2 for further details. |
Subsistence Allowance-Academic Visit |
Expense |
9095 |
Non-compensatory payments to support subsistence exp for academic visitors. Normally visitors will hold an unpaid HR appointment in an academic title (e.g. Visiting Fellow, Visiting Scientist). Not to be used for employees or where delivery of service |
Maintenance Planned - Equipment |
Expense |
6485 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the equipment. Use: External providers of planned maintenance services for equipment, vehicles, owned copiers, etc. |
Student Hourly - Overtime |
Expense |
5560 |
Overtime payments for undergraduate student wages. Zero fringe rate |
Interdept - Recruitment - Employee |
Expense |
6342 |
Interdepartmental (from other Cornell units) expenses incurred during the interview process for potential employees. Use: Employee recruitment- C2C Travel, Hosted Meals, Statler Hotel, on campus parking. |
FIN AID-Tuition & Fees - Grad Fellowship |
Expense |
8120 |
Payment of tuition and fees for CU graduate fellows and trainees. Normally paid via the Student Financial System. Excludes health insurance fee and payments for professional and non-degree students. Use: graduate fellowship and trainee tuition. |
Temporary Employee - Full Bene |
Expense |
5410 |
Salary and wages for certain Benefits-Only positions (e.g. decedent spouse; long-term disability). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Capital Acq - Buildings |
Expense |
3710 |
Used when acquiring or recording the completion of buildings that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Fees - Vehicle |
Expense |
6150 |
Expenditures for registration fees of vehicles. Use: Registration Fees for University owned vehicles. (Fleet, CIT, Dining, Facilities, department) |
Depreciation - Bulding |
Expense |
6301 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Exempt - Other Professional |
Expense |
5200 |
Salary for general exempt staff positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Cost of Benefits - Admin |
Expense |
5906 |
Used for vendor expenses related to the administration of various employee benefit programs. DFS/HR use only. |
Bond Issuance Costs Interest |
Expense |
6929 |
Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only. |
Services - Performers |
Expense |
6615 |
Expenditures for entertainers and performers. Must have completed and signed performer contract. Use not limited. |
Travel - Foreign |
Expense |
6760 |
Expenditures for foreign travel that the university considers to be travel outside the fifty states, its possessions, or its territories. Use: For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of foreign. All fees associated with a trip should be charged to the travel object code. |
Participant Support-Stipend/Subsistence |
Expense |
9096 |
Non-compensatory stipend or subsistence payment to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Example REU, MARC, RET programs. Excluded from MTDC. Not to be used for payments to visitors, employees, or where delivery of service is required. |