Travel - Federal Unallowable |
Expense |
6780 |
Expenditures for travel and subsistence that are classified as nonrecoverable according to the Uniform Guidance (2 CFR 200). Use: Alcohol, travel upgrade, etc. |
Nonexempt - Technical, Redistribution |
Expense |
5340 |
Similar to 5320. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Travel - Federal Unallow (non-employee) |
Expense |
6781 |
Expenditures for non-employee travel and subsistence that
are classified as nonrecoverable according to federal cost principles. Use: Alcohol, travel upgrade, etc. |
Skilled / Union |
Expense |
5350 |
Salary for skilled trade and other union employees. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Capital Acq - Computer Equip |
Expense |
3650 |
Used when acquiring computer equipment exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Interdept Supplies & Materials |
Expense |
6505 |
Any interdepartmental supplies and materials not coded to 6545. Use: Supplies and materials from other Cornell departments. |
Cost Share - Trsfr of Fds - Grad Support |
Expense |
9926 |
Cost Share object code for GRAD level. System use only. |
Donation From Cornell |
Expense |
6390 |
Use for contributions from Cornell to a outside entity OR used for the movement of funds to Independent Student Organizations on the EO chart. Use: Contributions over $500 must be approved by Community Relations Office. Approval is not needed when funding ISO's (limited to use by Student and Academic Services). Payments in lieu of flowers should be coded to 6420. |
Academic - Associate Professor |
Expense |
5010 |
Salary for Associate professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Non Operating- Cap Proj PAR - Budget |
Expense |
7235 |
DFS USE ONLY. Used in PAR (PLCIP) project accounts to recorded PAR budget - CB balance type |
University Allocated Costs |
Expense |
9050 |
Used to distribute the University Allocation changed to Units/Colleges. Must always net to zero. Use university Budget Office only . To redistribute allocation to departments use 9051. |
Lease - Equipment |
Expense |
6220 |
Lease expenditures on equipment with a signed lease agreement term of one year or greater. Any leased equipment including research and lab equipment. Any security deposits should be booked to 1630 and reversed at the end of the lease.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
Salary Wage Adjustment- Professor |
Expense |
5472 |
Central use only -- not directly used for payroll expense. |
SUNY Spec - Artwork |
Expense |
6960 |
Expenditures, for the purchase of objects of art and similar items, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 508X Use: SUNY only |
Graduate Assistant (GA) |
Expense |
5515 |
Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |
Transfer Out - to Faculty Start-up |
Expense |
8055 |
Used in the operating account (Fund GN or RG) providing funds to another operating account specifically set up hold a faculty member's start-up funding. |
Purchase Services - Accounting Firms |
Expense |
6622 |
Expenditures for external accounting firms for audit or tax services - e.g., Pricewaterhouse Coopers LLP, KPMG LLP. Use not limited. |
Budget - Benefits - CCTS - Undergraduate |
Expense |
5940 |
Budget use only: Plan for CCTS related to Undergraduate expenses. |
Cost Share - Trsfr of Fds - GA Support |
Expense |
9982 |
Cost Share object code for GRAS level. System use only. |
Interdept - Utilities - Steam |
Expense |
6800 |
Interdepartmental expense for steam Use: Steam provided by Cornell generating dept. |