Lease - Computers |
Expense |
6210 |
Lease expenditures for computers, audio visual and peripheral equipment with a signed lease agreement term of one year or greater. Use: Operating leases of computer, audio visual equipment, etc. from external vendors. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Interdept - Parking Permits & Other Fees |
Expense |
6205 |
Expenditures for parking permits and other fees. Use: Transportation department. (must be used with interdept income) |
Fees - Human Participant |
Expense |
6200 |
Expenditures for human participants where the participant is the subject of the research. Use: Qualified testing projects, IRB protocol number required. |
Insurance Payment for Repairs |
Expense |
6195 |
Repair costs that will be reimbursed from Risk Management. Use: Risk Management will use this code to reimburse your repair costs covered by self insurance. |
Fees and Licenses |
Expense |
6190 |
Expenditures for fees, insurance, license, and taxes that cannot be categorized in object codes 6140 - 6205 such as notary fees. Use: Notary fees |
Fees - Equipment Insurance |
Expense |
6180 |
Expenditures for fees for non-vehicular equipment. Use: External vendors |
Interdept - Insurance |
Expense |
6175 |
Risk management billing. Use: All Risk Management |
Fees - Real Property Insurance |
Expense |
6170 |
Expenditures for insurance premium fees to outside brokers on real property. Use: External vendors |
Payments-Other Institution-Student Study |
Expense |
6165 |
Expenditures for Tuition and fees associated students studying at other Colleges or Universities. The student tuition is recorded in the Cornell bursar using the appropriate tuition object code. This object code is used to pay invoices from the other Institution for either Tuition Paid Out (TPO) or Program Fee Out (PFO).
Use: Units that have students at other Colleges or Universities. |
Fees - Membership & Subscriptions |
Expense |
6160 |
Expenditures for fees associated with memberships and subscriptions. Use: Can't be used on federal awards |
Library On-Line Annual Subscription |
Expense |
6155 |
Expenditures for on-line, cataloged, library materials for which access expires within one year if not renewed (non-capital). Use limited to university libraries. |
Fees - Vehicle |
Expense |
6150 |
Expenditures for registration fees of vehicles. Use: Registration Fees for University owned vehicles. (Fleet, CIT, Dining, Facilities, department) |
UBIT- Unrelated Business Income Tax |
Expense |
6146 |
Expenditures for Unrelated Business Income Tax. Use: Unrelated Business Income Tax. DFS Use Only |
Taxes - Other |
Expense |
6145 |
Expenditures for state and federal taxes owed by the University. Use: Sales taxes paid as part of purchase should be charged to the initial expense. |
Taxes - Real Property |
Expense |
6140 |
Expenditures for taxes for real property. Use: |
Interdept CIT- NUBB |
Expense |
6135 |
Data related usage from CIT (Annual NUBB billing). Use: CIT only (Network Usage Based Billing) |
Communication - Data |
Expense |
6130 |
Data/internet related charges (Roadrunner, Fios, Comcast, etc.) Use: External vendors |
Interdept CIT - Telecom Recurring |
Expense |
6126 |
Telephone related monthly service charge from CIT. Use: CIT only |
Interdept CIT - Telecom Usage |
Expense |
6125 |
Toll related charges from CIT for international and calling cards. Use: CIT only |
Telecommunication - Usage |
Expense |
6120 |
Telephone/data, teleconferencing related usage. (Verizon, AT&T, Sprint, PGI) Use: External vendors |