|
Fees - Undergraduate Mandatory |
Income |
4180 |
Mandatory fees for the undergraduate schools. Limited to University Bursar |
|
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Affairs. |
|
Cash - Petty Cash |
Asset |
1100 |
Minimal amount of cash kept on hand to pay for small expenditure items ($25 and under) when a procurement card cannot be used. Use: See policy 3.21 |
|
Misc Comp/Allowances Min Benefits |
Expense |
5460 |
Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Interdept Revenue Misc |
Income |
4020 |
Misc Sale of goods and/or services provided by CU departments to other CU departments. Use not limited |
|
Revenue - Fees/Dues |
Income |
4075 |
Misc. Fee income other than fees for conference registration. Use: Any fees collected for Campus to Campus cancellation fees, membership fees/dues, etc. Use not limited |
|
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
|
Internal Interest WMC |
Expense |
6924 |
Monthly interest expense related to WMC internal loans. DFA and WMC 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. DFA Plant Accounting and WCM Use Only. |
|
Bond Premium Interest |
Expense |
6928 |
Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFA Plant Accounting and WCM Use Only. |
|
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
|
Due From Subsidiary |
Asset |
1900 |
N/A |
|
Interdept - CIT Netprint |
Expense |
6606 |
Netprint charge from CIT Use: Use limited to CIT. |
|
Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
|
Appropriation - State Construction Fund |
Income |
4465 |
New York State appropriations for the contract colleges from the State Construction Fund. Limited to University Controller, Budget Office |
|
Appropriation - NYS Base Budget |
Income |
4460 |
New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Limited to University Controller, Budget Office |
|
Gift In Kind - Non Capital Expense |
Expense |
6410 |
Non Capital expense offset to Gift in Kind income. Use: This code must always be in balance with the gift income object code |
|
NO- Student Loan Bad Debt |
Expense |
7251 |
Non operating student loan bad debt |
|
Interdept Maint Planned - Equipment |
Expense |
6480 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the equipment. Use: Facilities is the primary user of this code. |
