|
Cost of Benefits - Retirement |
Expense |
5902 |
Used for payroll generated entries for the university's expense for contribution to the Endowed employees' retirement plan. Also used to record vendor expenses, such as consulting, related to retirement plans. DFA/HR use only. |
|
Cost of Benefits - Retiree Contribution |
Expense |
5921 |
Used for retirees' contribution toward the cost of health care insurance premiums. DFA/HR use only. |
|
Cost of Benefits - Other Programs |
Expense |
5912 |
Used for various fringe benefit expenses such as childcare expenses, CLASP Funding, retiree events, and employee service awards. DFA/HR use only. |
|
Cost of Benefits - Health & Welfare |
Expense |
5904 |
Used for various health care benefit expenses, such as the university's HSA contribution and payments to health care providers for claims processing, both payroll and manual entries. May be used by units in rare instances for the payment of university share health insurance and related costs. |
|
Cost of Benefits - FICA |
Expense |
5900 |
Used for payroll generated entries for the University's expense related to Medicare and OASDI taxes. DFA use only. |
|
Cost of Benefits - Education |
Expense |
5910 |
Used for Bursar system generated entries related to the University's expense for the Employee Degree Program (EDP). DFA/HR use only. |
|
Cost of Benefits - Admin |
Expense |
5906 |
Used for vendor expenses related to the administration of various employee benefit programs. DFA/HR use only. |
|
Contract & Grant Revenue Direct |
Income |
4480 |
Direct revenue from contracts and grants. Limited to University Controller |
|
Computer - Capital Lease |
Asset |
1895 |
Asset, balance represents capitalized acquisition value for capital computer leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Compensation In Respect Decedent |
Expense |
6365 |
Used to refund insurance premiums to estates. Use: Use limited to the Division of Financial Affairs. |
|
Compensation - Taxable, Retirement |
Expense |
5430 |
Central use only -- not directly used for payroll expense. |
|
Compensation - Other Bonus Full Bene |
Expense |
5420 |
Work-related or other additional bonus compensation. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Communication - Shipping |
Expense |
6105 |
Expenditures for freight, express, and cartage on outgoing correspondence and packages, such as United Parcel Service (UPS), Federal Express (FedEx), and DHL. Use: Not to be used for shipping expenses on Capital Assets or cost of goods sold. NOTE: Express charges for correspondence are not normally directly charged to sponsored awards. |
|
Communication - Postage |
Expense |
6100 |
Expenditures to the Unites States Postal Service for postage. This does not include shipping charges paid on an invoice or bill, which must be recorded as part of the cost of the item(s) purchased. Use: Stamps, metered postage, etc. NOTE: Postage is not normally directly charged to sponsored awards. |
|
Communication - Data |
Expense |
6130 |
Data/internet related charges (Roadrunner, Fios, Comcast, etc.) Use: External vendors |
|
Collection Expense |
Expense |
6335 |
Expenditures for collection of debts owed on Cornellcard. Use: Use limited to the Division of Financial Affairs. |
|
Cash Offset |
Asset |
1000 |
Cash offset entries are generated for most transactions, thereby balancing the account (debits equal credits), independent of any other account. Use: Most of the entries you create will automatically generate a cash offset entry. These are automatic. |
|
Cash In Bank |
Asset |
1110 |
Represents the actual cash deposited in Cornell's bank accounts. Use: Automatically populated by KFS when an advance deposit (AD) is completed. |
|
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Affairs. |
|
Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Affairs. Reclass entry to restate Investments & Cash Eq. |
