Revenue - Campus Store Enterprise |
Income |
4013 |
Sale of goods and/or services provided by CU Store to external customers. Limited to Campus Store |
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 |
Transfer In-from Capital Reserve |
Income |
7041 |
Used in the capital project (PLCIP) account receiving funds from a Capital Reserve (RVCAPT) account. |
Healthcare Contractual Allowance |
Income |
4015 |
Reduction to health care fees and services based on contractual agreements with insurance companies. Limited to Cornell Health use only. |
Finance Lease Liability Real Estate |
Liability |
2260 |
Used to record Finance Lease Real Estate activity. DFS Use Only. |
Finance Lease Liability Equipment |
Liability |
2261 |
Used to record Financial Lease Equipment activity. DFS Use Only. |
Interdepart - Deferred Revenues |
Liability |
2280 |
This interdepartmental code represents advance payments or unearned revenue from another department or division at Cornell. Must be used with another interdepartmental code as the other side of the transaction. Use: Use should be limited as Cornell should not owe itself money. Revenue received for an event occurring in the following fiscal year. |
NON-QUAL DEFERRED COMP NO FRINGE |
Liability |
5445 |
Deferred compensation for specific employees. Zero fringe rate % |
Due To WCMC |
Liability |
2320 |
Use for activity in the WCMC due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WCMC. |
Due To Other |
Liability |
2330 |
Use: Limited to the Division of Financial Affairs. |
Due To Qatar |
Liability |
2340 |
Use: Limited to the Division of Financial Affairs. |
Funds Held In Trust For Others |
Liability |
2410 |
Use: Limited to the Division of Financial Affairs. |
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFS use only |
Tips Non-student |
Liability |
5298 |
Special code used by Statler Hotel to hold tips for non-students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
Tips Student |
Liability |
5299 |
Special code used by Statler Hotel to hold tips for students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Zero fringe rate. |
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
Liability - Living Trust |
Liability |
2540 |
Use: Limited to the Division of Financial Affairs. |
Liability - Gift Annuity |
Liability |
2550 |
Use: Limited to the Division of Financial Affairs. |