|
BM-Stewardship Utilities Assessment Inco |
Income |
4980 |
IPP income from Stewardship Utilities Assessment Model. This object code must net with 9480. IPP use only. |
|
Capital Acq - Art & Collections |
Expense |
3610 |
JOHNSON MUSEUM USE ONLY. Used by museum acquiring cataloged artwork, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing artwork. |
|
Interdept - Research & Lab Fees |
Expense |
6635 |
Lab services provided by Cornell departments Use: Core Laboratories Center, Diagnostic Supply Center, etc. |
|
Lease - Vehicle |
Expense |
6240 |
Lease expenditures for automobiles, tractors, trailers and buses with a signed lease agreement term of one year or greater.
Not to be used for travel related auto rental.
For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Lease - Computers |
Expense |
6210 |
Lease expenditures for computers, audio visual and peripheral equipment with a signed lease agreement term of one year or greater. Use: Operating leases of computer, audio visual equipment, etc. from external vendors. For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Lease -Copiers & Multi-Function Printers |
Expense |
6215 |
Lease expenditures for copiers & multi-function printers with a signed lease agreement term of one year or greater. Maintenance agreements on purchased copiers should be charged to 6475.
For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Lease - Real Property |
Expense |
6230 |
Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property.
Use 6255 for storage units and containers.
For more information refer to https://www.dfa.cornell.edu/accounting/topics/lease-classification. |
|
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.dfa.cornell.edu/accounting/topics/lease-classification. |
|
Internal Loan Payable - Capital |
Liability |
2030 |
Liability related to internal department loans, capital projects. Use: Restricted for DFA Use Only |
|
Internal Loan Payable - Noncapital |
Liability |
2031 |
Liability related to internal department loans, non-capital projects. Use: Restricted for DFA Use Only |
|
Operating Loan Payable |
Liability |
2032 |
Liability related to internal operating loans. Use: Restricted for DFA Use Only |
|
Capital Acq - Library Books |
Expense |
3600 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
|
Capital Acq - Rare Books |
Expense |
3605 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
|
Revenue - Student Housing Campus Life |
Income |
4240 |
Limited to Student and Academic Services (SAS), an enterprise operation. Revenue from external customers for "Student Housing". |
|
FHFO Adj to Mkt Gains |
Liability |
2210 |
Long Term investment market value restate adjustment at year end. Central use only. |
|
Deferred Comp - LTIP Investment Earnings |
Liability |
2228 |
LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFA use only. |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFA use only |
|
Fees - Graduate Mandatory |
Income |
4220 |
Mandatory fees for graduate students for matriculation and/or health insurance. Limited to University Bursar |
|
Fees - Non-Degree Mandatory |
Income |
4160 |
Mandatory fees for non-matriculating students. Use not limited |
|
Fees - Professional Mandatory |
Income |
4200 |
Mandatory fees for the professional schools. Limited to University Bursar |
