Fees - Human Participant |
Expense |
6200 |
Expenditures for human participants where the participant is the subject of the research. Use: Qualified testing projects, IRB protocol number required. |
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
F&A Recovery - Expense |
Expense |
9070 |
Facilities and administrative costs generally associated with contract and grants funds (Fund CG). Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |
Cloud Computing Services |
Expense |
6617 |
Computing, storage, and application platform resources hosted by an external vendor (also see 6618 Software as a Service).
Use: Expenses for the provision of computing hardware and/or storage resources, dedicated to Cornell, but resides in a 3rd party data center. Some level of software platform, such as database or webserver and support may be provided by the vendor, but most application support is provided by Cornell. Examples include AWS, Azure, Pantheon, Media3. |
Benefits - CCTS - Undergraduate |
Expense |
5931 |
Used to record expenses related to undergraduate studies under the Cornell Children's Tuition Scholarship program. Bursar generated and manual. Central Use Only. |
Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
Academic - Faculty Sabbatic Leave-EN |
Expense |
5040 |
Salary for endowed college sabbatical leave payments -- both from University funds and department supplement. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %Salary for sabbatical leave payments -- both from University funds and department supplement. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Transfer Out - DFS ONLY-Between UR & TR |
Expense |
8080 |
DFS USE ONLY. Transfer between accounts with different restriction classifications, UR and TR only. Must be used with 7080. |
Maint Corrective - Equip |
Expense |
6487 |
Unanticipated repair of equipment. Use: External providers of repair services or parts for equipment, vehicles, owned copiers, etc. |
Capital Acq - Fixed Equipment |
Expense |
3620 |
Used when acquiring fixed capital equipment. Fixed equipment is non-moveable, permanently attached. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Employee Ben - Contract Coll-CU Provide |
Expense |
5620 |
Contract College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept - Miscellaneous |
Expense |
6375 |
Interdepartmental expenses that are not clearly defined by another object code. Use: Use of this code must be infrequent. |
External Debt Interest |
Expense |
6920 |
Interest payments for external debt. Use: |
Misc Comp/Allowances Min Benefits |
Expense |
5460 |
Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Salary Wage Adjustment |
Expense |
5470 |
Central use only -- not directly used for payroll expense. |
Cost Share - Trsfr of Fds - Supplies |
Expense |
9940 |
Cost Share object code for SMAT level. System use only. |
Interdept - Parking Permits & Other Fees |
Expense |
6205 |
Expenditures for parking permits and other fees. Use: Transportation department. (must be used with interdept income) |
Student Federal Work Study-Amer Counts |
Expense |
5585 |
Undergraduate student regular wages funded by Federal Work Study America Counts outreach program. Zero fringe rate |
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. |
Indirect Cost - Gifts - Expense |
Expense |
9080 |
Facilities and administrative costs associated with restricted gifts. Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |