Income - Contractual Interest |
Income |
4390 |
Interest Income distributed to funds subject to agreements that require the university to pay interest. Limited to Central office. |
Revenue - Royalty |
Income |
4090 |
Revenue from external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited |
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
Interdept - Revenue Royalties |
Income |
4096 |
Revenue from internal colleges/units for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited. |
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
Revenue - Corporate Sponsorships |
Income |
4100 |
Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event. Contact DFS General Accounting (accounting@cornell.edu) before using. |
Separately Invested |
Income |
4410 |
Income from separately invested accounts. Limited to Treasurer's office |
Course Revenue- Non-Degree, Non-Credit |
Income |
4105 |
Revenue received for educational courses for which participants DO NOT receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4170-Tuition-Non-Degree, Credit Received if the non-matriculating student receives course credit. Use not limited. |
Interest Income - Outside Trusts |
Income |
4420 |
AA&D USE ONLY. Interest income or dividends received on Outside Trusts. |
Revenue - Other |
Income |
4110 |
Revenue from external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to: non-accredited summer programs. Use not limited |
Budget-Use of Fund Balance |
Income |
3050 |
Budget use only. Amount used in the current year from the fund balance (beginning balance). |
Transfer In - from Current Operating |
Income |
7000 |
Used in the account receiving funds when transferring from an operating account (Fund GN or RG). If accounts on both sides of transfer are in the same fund group, 707x/807x may be a better choice. REMINDER: Do NOT transfer between restriction classes! |
Appropriation - Federal |
Income |
4430 |
Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Limited to University Controller, Cornell Cooperative Extension, and CALS Director of Research |
Revenue - Other -Enterprise |
Income |
4112 |
Revenue from external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to: non-accredited summer programs. Limited to Campus Life or Campus Store |
Tfer from - Year End Closing |
Income |
3059 |
SYSTEM USE ONLY. Used by KFS for account reversions during year end processes. |
Transfer In - from Debt Service |
Income |
7005 |
DFS USE ONLY. Department payments for internal loans from an account with sub fund DBINTL. |
Transfer In - Capitalized Interest |
Income |
7006 |
DFS USE ONLY. Capitalized interest funding |
Interdept - Lease and Gap Rent Revenue |
Income |
4028 |
Non-IPP Revenue - Leases and gap rent. Must be offset by object code 6428.
Consult DFS prior to using this object code. |
Appropriation - NYS Bundy |
Income |
4440 |
NYS Bundy aid from New York State. Limited to University Controller, Budget Office |
Realized Gains on Investment |
Income |
4120 |
Gain or loss resulting from the sale of investment assets as part of investment strategy. Limited to Treasurer's office, Trust Office, University Controller |