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KFS Object Codes

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Titlesort descending Category Code Description
Over Runs & Write Offs - Sponsored Expense 6320 Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs.
Over/Short - Cash Expense 6400 Overages or shortages for daily sales. Use: Use to reconcile a cash drawer or register
Over/Short - Inventory Expense 6405 Adjustments to inventory levels. Use: Use to reconcile physical inventory to GL
Overtime Expense 5360 Paid overtime for all non-exempt non-student employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Participant Support - Fees Expense 9098 Fees to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Fees paid by the participant may include laboratory fees, passport/visa fees for foreign participants, or registration fees. Example REU, MARC, RET programs. Excluded from MTDC.
Participant Support - Other Expense 9099 Certain other costs, borne by the participant to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Costs paid by the participant may include training materials or laboratory supplies. Example REU, MARC, RET programs. Excluded from MTDC.
Participant Support - Travel Expense 9097 Travel 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.
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.
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 Colleges or Universities.
Plant Funds - CIP Capitalize Offset Fund Balance 3160 DO NOT USE. System generated capitalization offset entry.
Pledge Change in Balance Income 4310 Promises made by donors to make a gift in support of university operations at a future date. Limited to University Controller
Pledge reserve expense Expense 9020 Reserve expense established for future uncollectible pledges. Calculated and used in financial statement reclass entry. Limited to University Controller
PLIF - Income Liability 2530 Use: Limited to the Division of Financial Affairs.
PLIF - Liability Liability 2500 Use: Limited to the Division of Financial Affairs.
PM-Building Care Assessment Expense Expense 9460 IPP allocation of Building Care Assessment Model expense. This object code must net with 4960. IPP use only.
Pooled Undergraduate Financial Aid Expense 9648 Pooled undergraduate financial aid expense distributed to colleges that admit or teach undergraduate students and to units charging non-tuition fees that impact financial aid.
Prepaid Deposit with Vendor Asset 1630 Prepaid deposits are deposits that are required by a vendor prior to a service or event. Use: Event security deposit, euipment lease deposit, rental property, etc.
Prepaid Expense & Deferred Charges Asset 1610 Prepaid expenses are future expenses that have been paid in advance but have not yet been used or expended. Use: Project advances, multi-year contracts where total amount is paid in year one, etc.
Prepaid Expense External Debt Asset 1615 Prepaid expenses are future expenses that have been paid in advance but have not yet been used or expensed. Use: To accrue Taxable Commercial Paper prepaid interest expense for June 30th yearend closes
Prepaid Travel Asset 1620 Prepaid travel expenses are future expenses that have been paid in advance where the trip has not occurred. Use: Advance payments to vendors for faculty, staff and students for travel occurring in the future. Note this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable.

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The Division of Financial Affairs

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Ithaca, NY 14850

Accounting:  7:30 a.m. - 4:30 p.m., Monday - Friday
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