Cost Share - EBCT |
Expense |
9957 |
Cost Share object code for EBEN level. System use only. |
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 % |
Interdept Supplies & Materials |
Expense |
6505 |
Any interdepartmental supplies and materials not coded to 6545. Use: Supplies and materials from other Cornell departments. |
Cost Share - Expense Recovery |
Expense |
9915 |
Cost Share object code for Expense Recovery. System use only. |
Interdept - Utilities - Chilled Water |
Expense |
6860 |
Interdepartmental expense for chilled water Use: Chilled Water provided by Cornell generating dept. |
Taxes - Real Property |
Expense |
6140 |
Expenditures for taxes for real property. Use: |
FIN AID-Tuition - Professional Student |
Expense |
8520 |
Payment of tuition for CU professional students (e.g. MBA, Law, DVM, M.Eng., MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree or other graduate students. Use: professional school tuition. |
Cost of Benefits - FICA |
Expense |
5900 |
Used for payroll generated entries for the University's expense related to Medicare and OASDI taxes. DFS use only. |
Transfer Out - to True Endowment |
Expense |
8020 |
AAD/DFS USE ONLY. Used in trust or CU Foundation accounts when funds are designated for a true endowment. |
Svc-Advance Spons Sub upto $25K |
Expense |
6661 |
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 fund CG accounts only. Sub contract agreement through OSP is needed. |
Graduate Assistant (GA) |
Expense |
5515 |
Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |
Academic - Associate Professor |
Expense |
5010 |
Salary for Associate professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
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. |
Collection Expense |
Expense |
6335 |
Expenditures for collection of debts owed on Cornellcard. Use: Use limited to the Division of Financial Affairs. |
Recruitment - Employee |
Expense |
6340 |
Expenditures incurred during the interview process for potential employees. Use: Employee recruitment- Travel, Hosted Meals, Lodging, Advertising |
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Skilled / Union Min |
Expense |
5355 |
Salary for short-term, non-benefit eligible skilled trade and other union employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
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. |
Supplies - Farm and Garden |
Expense |
6510 |
Expenditures for farm and garden supplies and materials, including fertilizer, pesticides, and seed. Use: External vendors of farm and garden supplies and materials, including fertilizer, pesticides, and seed. |
Budget - Cost Share ACAD Level |
Expense |
9918 |
Budget use only: Plan for Academic Cost Share. |