|
Nominal Close- Debit Summary Object |
Expense |
9180 |
Expense summary object code used in the Nominal Close process at Year End. Limited to University Controller |
|
Nominal Close- CreditSummary Object |
Income |
4490 |
Income summary object code used in the Nominal Close process at Year End. Limited to University Controller |
|
NO- Student Loan Bad Debt |
Expense |
7251 |
Non operating student loan bad debt |
|
NO LTIP Withdrawal to Oper/Liab |
Income |
3230 |
CENTRAL USE ONLY, FASB REALLOCATION |
|
NO - Terminated SIA |
Income |
3252 |
CENTRAL USE ONLY, Split interest agreement terminations and Outside Trust terminations (net). |
|
NO - Revenue Other |
Income |
3200 |
CENTRAL USE ONLY, Non Oper Revenue - Other |
|
NO - Realized Gains on Invest |
Income |
3205 |
CENTRAL USE ONLY, Non Oper Realized Gains on Investments |
|
NO - LTIP Payout - Dept CY |
Income |
3279 |
Non-operating movement of current year LTIP payout between payout income account and other non-operating accounts. Use not limited. |
|
NO - LTIP Payout |
Income |
3275 |
CENTRAL USE ONLY,Non Oper monthly income distributed to funds that are part of the LTIP |
|
NO - Invest Inc Int & Div |
Income |
3260 |
CENTRAL USE ONLY, Non Operating Interest Income, Dividends on Investments and Student Loan Activity |
|
NO - Interest Income - Outside Trusts |
Income |
3285 |
AA&D USE ONLY. Interest income or dividends received on Outside Trusts. |
|
NO - Gifts Cash |
Income |
3255 |
CENTRAL USE ONLY (AA&D) Non-operating Donors' gifts of cash. |
|
NO - Gift In Kind - Contribution |
Income |
3360 |
Donors' gifts of tangible personal property that qualify as non operating (books, art, equipment, etc.). Limited to Office of Alumni Affairs |
|
NO - Change in Value of SIA |
Income |
3250 |
CENTRAL USE ONLY, FASB reallocation, Outside Trust terminations (net) and amortization of discount |
|
NO - CGA Investment Earnings |
Income |
3220 |
Gift Annuity Investment Earnings, DFA Central use only. |
|
NO - Approp CPMRR - State Const Fund |
Income |
3465 |
DFA (Facilities and Budget) USE ONLY. Used to record CPMRR allocations for CIP projects. |
|
Modular Furniture- Non-Capital |
Expense |
6562 |
Expenditures for modular components that make up a work area. Examples include panels, work surfaces, drawers, and overhead shelves. Individual components that cost less than $5,000 are not capital assets and should be expended when purchased. Individual components costing $5,000 or more should be identified with a bar code tag and capitalized as a piece of moveable equipment. Use: All components of modular furniture. |
|
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 % |
|
Maintenance Routine - Facilities |
Expense |
6465 |
Expenditures for repairs and maintenance necessary for the continued operation of an existing campus facility or system, e.g., repairs to the central heating system of a building. Use: Facilities and Campus Services is the primary user of this code. |
|
Maintenance Prevention - Facilities |
Expense |
6445 |
Scheduled activities to insure regulatory compliance, or keep a building system operating, or extend the useful life of a component, or improve reliability of the building system or component. Preventive maintenance costs should not be capitalized. Use: External providers of preventative maintenance services for campus facilities. |
