Lease - Vehicle |
Expense |
6240 |
Lease expenditures for automobiles, tractors, trailers and buses with a signed lease agreement term of one year or greater.
Not to be used for travel related auto rental.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Rental - Misc. |
Expense |
6255 |
External rental expense for: booths, park pavilion, storage rentals, and equipment. Agreements with a term of less than one year. Use 6210 - 6240 for rentals with signed lease agreements greater than one year, 6385 for rentals associated with hosted events and 6631 for interdepartmental room and rental. Not to be used for travel related auto rental. |
Institutional Allowance - Expense |
Expense |
9060 |
Institutional allowance typically occurs as a flat fee in lieu of indirect cost. May be awarded as institutional support to help defray administrative expenses associated with a Fellowship. DFS use only. |
Cost Share - Trsfr of Fds - Utilities |
Expense |
9965 |
Cost Share object code for UTIL level. System use only. |
Maintenance Planned - Facilities |
Expense |
6455 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the facility. Use: External providers of planned maintenance services for campus facilities. |
Graduate Teaching Res Specialist (GTRS) |
Expense |
5525 |
Salary for Graduate Teaching Research Specialist positions only (job profile code 11221). Zero fringe rate |
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. |
Cost of Sales - Other |
Expense |
6010 |
The cost of merchandise sold from other inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
Transfer Out - Intrafund- Between Units |
Expense |
8075 |
Used in the account providing the funds; accounts on both sides of transfer are in same FUND group (i.e. GN to GN, RG to RG) AND in different college or division. This object code must always be used with 7075. |
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 % |
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. |
Services - Laundry |
Expense |
6690 |
Expenditures for uniform and linen cleaning. Use: Lab coats, linen, uniforms, etc. |
Cost Share - Salary and Wages Other |
Expense |
9931 |
Cost Share object code for SWOT level. System use only. |
Interdept - EZ Back UP |
Expense |
6601 |
EZ backup charge from CIT Use: Use limited to CIT. |
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. |
Food - Non-travel business |
Expense |
6260 |
Expenditures for food and beverages. Do not use on Contract & Grant accounts unless budgeted in the award. Use: This code must not be used to record expenditures for planned activities such as dedications, conferences, formal dinners, or food while traveling. |
F&A Recovery - Expense |
Expense |
9070 |
Facilities and administrative costs generally associated with contract and grants funds (Fund CG). Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |
Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
Interdept Maint Routine - Facilities |
Expense |
6460 |
Expenditures for repairs and maintenance necessary for the continued operation of an existing campus facility or system. Use: Repairs to the central heating system of a building. |
Budget - Graduate Assistant (GA) |
Expense |
5535 |
Budget use only. Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |