|
Cost Share - Trsfr of Fds - NonExempt Sa |
Expense |
9925 |
Cost Share object code for NOEX level. System use only. |
|
Utilities - Storm Water Outside Vendor |
Expense |
6815 |
Expense for storm water from external vendors. Use: Not limited |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Nonexempt - Union, Redistribution |
Expense |
5370 |
Similar to 5340. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Institutional Allowance - Expense |
Expense |
9060 |
Institutional allowance typically occurs as a flat fee in lieu of indirect cost. May be awarded as institutional support to help defray administrative expenses associated with a Fellowship. DFA use only. |
|
Services-Spons Subs $25K and over |
Expense |
6650 |
Expenditures for work contracted for research or development only. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 paid on a subcontract is recorded with object code 6660. Use: For use in grants and contracts accounts only. Sub contract agreement through OSP is needed. |
|
Fees - Real Property Insurance |
Expense |
6170 |
Expenditures for insurance premium fees to outside brokers on real property. Use: External vendors |
|
Academic - Librarian |
Expense |
5130 |
Salary for Library professionals. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Transfer Out - Provost-Univ Support Pool |
Expense |
8090 |
BUDGET OFFICE USE ONLY. For collection and distribution of the University Support Pool. Units may budget on this object code. Must be used with 7090. |
|
Capital Acq - Land |
Expense |
3700 |
REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Interdept - Supplies -Computer & Related |
Expense |
6575 |
Expenditures for computers, supplies and materials and peripherals from another Cornell department. This should include site licenses and software maintenance contracts. Use: Computers and related equipment such as computer, monitors, desktop printers, external hard drive, keyboard & mouse, audio & video equip., etc. |
|
Cost of Benefits - Sabbatical |
Expense |
5914 |
Used for the university's benefit and salary expense related to faculty on sabbatical leave. Expenses posted to compensation object codes through payroll processing and manually moved to this object code. DFA/UBO use only. |
|
JTCI Masters Program - CU Expense |
Expense |
6980 |
Use on Cornell NY Tech account with 4970 in a JI account. Move Masters Program income (tuition) to JI. Use: Use with 4970. |
|
Federal Unallowable - Miscellaneous |
Expense |
6430 |
Expenditures for all purposes not defined above, that are classified as nonrecoverable according to OMB A-21. Use: All other unallowable expenses |
|
Cost Share - Trsfr of Fds - Grad Support |
Expense |
9926 |
Cost Share object code for GRAD level. System use only. |
|
Utilities - Fuel Oil/Kero Outside Vendor |
Expense |
6820 |
Expense for fuel oil/kerosene-outside vendors Use: Fuel Oil/Kero purchased from external vendors, I.E. Griffith Energy, |
|
Disallowances - Sponsored |
Expense |
6310 |
Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use: Use limited to the Division of Financial Affairs. |
|
Salary Accrual |
Expense |
5380 |
Used only for end of fiscal year salary and wage accruals (typically, the amount of BiWeekly payroll earned in the last few days of the closing fiscal year, but to be paid out in the coming fiscal year.) Zero fringe rate. |
|
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. DFA use only. |
|
Services-Spons Subs under $25K |
Expense |
6660 |
Expenditures for work contracted for research or development only. This code is included in the calculation of MTDC indirect costs. This code is used for the first $25,000. Use: For use in grants and contracts accounts only. Sub contract agreement through OSP is needed. |
