Transfer Out - to Faculty Start-up |
Expense |
8055 |
Used in the operating account (Fund GN or RG) providing funds to another operating account specifically set up hold a faculty member's start-up funding. |
Cost Share - DEFAULT |
Expense |
9999 |
Cost Share object code for Default level. System use only. |
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.finance.cornell.edu/accounting/topics/lease-classification. |
Graduate Assistant (GA) |
Expense |
5515 |
Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |
Extension/Vet Assistant, Grad (EA/VA) |
Expense |
5520 |
Salary for Graduate Extension/Vet Assistant positions only (job profile code 11034). Zero fringe rate |
Cost of Sales - Food |
Expense |
6000 |
The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
Interdept - Utilities - Electrical |
Expense |
6870 |
Interdepartmental expense for electricity Use: Electric provided by Cornell generating dept. |
Services - Credit Card Fees |
Expense |
6670 |
Expenditures for transaction fees charged by credit card companies. Use: Fees charged by credit card companies for accepting credit card transactions. |
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 % |
Cost Share - Trsfr of Fds-Temp-Non Stdt |
Expense |
9927 |
Cost Share object code for TEMP level. System use only. |
Finance Lease -Vehicles |
Expense |
3745 |
Used when acquiring or recording vehicle leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Supplies - Fed Unallowable |
Expense |
6590 |
Expenditures for supplies and materials that are classified as no recoverable according to the Uniform Guidance (2 CFR 200). |
Redistribution- Allocated Costs |
Expense |
9051 |
Departmental redistribution of University Allocation Costs (OC 9050) to departments . Activity on this object code must net to zero. |
Maintenance Prevention - Facilities |
Expense |
6445 |
Scheduled activities to insure regulatory compliance, or keep a building system operating, or extend the useful life of a component, or improve reliability of the building system or component. Preventive maintenance costs should not be capitalized. Use: External providers of preventative maintenance services for campus facilities. |
Transfer Out - to Contingency |
Expense |
8056 |
Used to move contingency funds to non-operating contingency sub-fund program, part of strategic initiatives sub-fund. |
Non Operating - CU Foundation Distr |
Expense |
3325 |
AA&D USE ONLY, Non Operating, CU Fdn distributions made outside of Cornell. |
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.finance.cornell.edu/accounting/topics/lease-classification. |
Budget - Veterinary Assistantship |
Expense |
5522 |
Budjet Use Only. Used to plan salary for Vet Assistantships. |
Cost of Sales - Beverage Alcohol |
Expense |
6005 |
The cost of merchandise sold from alcoholic beverage inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
Utilities - Electrical Outside Vendor |
Expense |
6875 |
Expense for electiric-outside vendors Use: Electric purchased from external vendors. I.E. NYSEG, RG&E, ConEdison |