|
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 |
|
Appropriation - Federal |
Income |
4430 |
Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Limited to University Controller, Cornell Cooperative Extension, and CALS Director of Research |
|
Amortization - Capital Lease/Rent |
Expense |
6280 |
Used to recognize the equity for the asset in the Net Investment in Plant fund as capital lease payments are made. Use: Use limited to the Division of Financial Affairs |
|
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
|
Alumni Class Dues |
Income |
4345 |
Class Dues received via AA&D gift feed. USE LIMITED TO AA&D. |
|
Allowance for Doubtful Accts |
Asset |
1250 |
Allowance for Doubtful Accounts is a contra current asset object code associated with A/R. When the allowance object code is used, the unit is anticipating that some accounts will be uncollectible in advance of knowing the specific amount Use: Units billing sales to external customers where the possibility of default exists. The allowance normalizes fund balance activity. |
|
Allowance for C&G Reserves |
Asset |
1320 |
Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFA use only. |
|
Allow Doubtful Acct - Student Loan |
Asset |
1680 |
A current asset used when bad debt expense is recorded prior to knowing the specific student loan accounts that will be uncollectible. Use: Helps distribute cost of loan write off over many years and normalizes fund balance activity. |
|
Allow Doubtful Acct - Student AR |
Asset |
1685 |
A current asset used when bad debt expense is recorded prior to knowing the specific student accounts receivable that will be uncollectible. Use: Helps distribute cost of student A/R write off over many years and normalizes fund balance activity. |
|
Additional Comp Min Benefits |
Expense |
5450 |
Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accumu Depr - Equip Finance Leases |
Asset |
1899 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Vehicles |
Asset |
1881 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's vehicles Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Moveable Equipment |
Asset |
1875 |
Contra-asset, balance represents value of depreciation recorded for university's moveable equipment Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Leasehold Improvements |
Asset |
1826 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's leasehold improvements Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Improvements Not Bldg |
Asset |
1825 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's improvements Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Computer Equip |
Asset |
1883 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's computer equipment Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr- Building |
Asset |
1815 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's buildings Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr - Software |
Asset |
1885 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accum Depr - RE Finance Leases |
Asset |
1894 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
