Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
Interdept Maint Routine - Facilities |
Expense |
6460 |
Expenditures for repairs and maintenance necessary for the continued operation of an existing campus facility or system. Use: Repairs to the central heating system of a building. |
Interdept - Cost of Sales |
Expense |
6015 |
The cost of merchandise sold to Cornell University customers from inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
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 % |
PM-Building Care Assessment Expense |
Expense |
9460 |
IPP allocation of Building Care Assessment Model expense. This object code must net with 4960. IPP use only. |
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 % |
FIN AID-Fees - Mandatory Non-Degree |
Expense |
8461 |
Payment of mandatory fees for CU non-degree students. Normally paid via the Student Financial System. Excludes payments for degree students. Use: non-degree mandatory fees. |
Services - Safety |
Expense |
6700 |
Expenditures for external safety services such as Ithaca police, Ithaca fire department, etc. Use: Safety services provided for traffic control |
External Debt Interest |
Expense |
6920 |
Interest payments for external debt. Use: |
Investments - Other |
Asset |
1755 |
Use: Limited to the Division of Financial Affairs. |
Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
Land |
Asset |
1800 |
Asset, balance represents value of university's land holdings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Accounts Receivable - Student |
Asset |
1220 |
Asset created when a student's account is credited prior to receipt of external funds Use: Private loans from banks, outside scholarships |
Buildings |
Asset |
1810 |
Asset, balance represents capitalized acquisition value of university's buildings & Fixed equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Accounts Receivable - Student Loan Fed |
Asset |
1225 |
Asset created when a student's account is credited prior to receipt of loan funds from federal sources. Use: Perkins, Stafford |
Accum Depr- Building |
Asset |
1815 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's buildings Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Accounts Receivable-Student Loan Inst |
Asset |
1226 |
Asset created when Cornell loans institutional funds to a student Use: PILIPP, Law School, Endowment loan programs |
Improvements not Buildings |
Asset |
1820 |
Asset, balance represents capitalized acquisition value of university's improvements other than buildings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Allowance for Doubtful Accts |
Asset |
1250 |
Allowance for Doubtful Accounts is a contra current asset object code associated with A/R. When the allowance object code is used, the unit is anticipating that some accounts will be uncollectible in advance of knowing the specific amount Use: Units billing sales to external customers where the possibility of default exists. The allowance normalizes fund balance activity. |
Leasehold Improvements |
Asset |
1821 |
Asset, balance represents capitalized acquisition value of university's leasehold improvements Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |