|
Prizes - Graduate |
Expense |
8150 |
Payment of prizes or awards for CU graduate students. A prize is awarded in conjunction with a competition in which one voluntarily initiate participation and are judged by a designated committee, faculty/staff, student organization, college, or department. An award is given in recognition of outstanding religious, charitable, scientific, educational, artistic, literary, or civic performance or achievement and are not part of a student's financial aid package. Use: graduate student prizes. |
|
Prior Year Gift Adj only-MUST EQUAL 0 |
Income |
7060 |
AAD/DFA USE ONLY. Used to transfer prior year gifts from one account to another. The restriction class on the account must be the same. This object code is used on both sided of the transaction with the net affect to the current year being zero. |
|
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. |
|
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 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 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. |
|
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. |
|
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. |
|
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
|
Pledge reserve expense |
Expense |
9020 |
Reserve expense established for future uncollectible pledges. Calculated and used in financial statement reclass entry. Limited to University Controller |
|
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 |
|
Plant Funds - CIP Capitalize Offset |
Fund Balance |
3160 |
DO NOT USE. System generated capitalization offset entry. |
|
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. |
|
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. |
|
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 - 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 - 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. |
|
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 % |
|
Over/Short - Inventory |
Expense |
6405 |
Adjustments to inventory levels. Use: Use to reconcile physical inventory to GL |
