|
Depreciation - Capital Lease Real Estate |
Expense |
6312 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
|
Depreciation - Capital Lease Vehicles |
Expense |
6316 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
|
Depreciation - Bulding |
Expense |
6301 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Books |
Expense |
6302 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Vehicles |
Expense |
6304 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Software |
Expense |
6305 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Computers |
Expense |
6306 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Improvement Not Bldg |
Expense |
6307 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Fixed Equipment |
Expense |
6308 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Art Collection |
Expense |
6300 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
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. |
|
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
|
Interdept - Accounts Receivable |
Asset |
1280 |
An asset created from sales activity between Cornell departments. An interdepartmental income code must be used on the other side of the transaction. Use: Used by departments to record income when the customers account can't be charged an expense due to the period end (month or year). |
|
Accounts Receivable - Employees |
Asset |
1400 |
An asset created to cover travel expenses or participant fees for an employee. Use: An advance to an employee or designee for travel at a future date. This receivable is relieved when the travel reimbursement and/or an advance deposit is processed. |
|
Accounts Receivable - Extension Assoc. |
Asset |
1390 |
An asset is created by cooperative extension activity. Use: Cornell cooperative extension activity that is billed to individual counties monthly. |
|
Interdept Supplies & Materials |
Expense |
6505 |
Any interdepartmental supplies and materials not coded to 6545. Use: Supplies and materials from other Cornell departments. |
|
Services - Misc. |
Expense |
6735 |
Any services that can't be categorized in any other service object code. Use: All other external services that do not fit in any other service category. |
|
Utilities - Other |
Expense |
6896 |
Any utility not covered in object codes 6790 to 6895. Use: Utility bill where source is not identified. |
