|
Interdept - Maint Corrective Equip |
Expense |
6486 |
Unanticipated repair of equipment. Use: Facilities is the primary user of this code. |
|
Maint Corrective - Equip |
Expense |
6487 |
Unanticipated repair of equipment. Use: External providers of repair services or parts for equipment, vehicles, owned copiers, etc. |
|
Accessory Instruction |
Expense |
9030 |
UBO USE ONLY- Accessory Instruction object is used for tracking instruction between Endowed & Contract College Divisions. Object should balance to zero at University level at year-end. |
|
Tuition - Undergraduate |
Income |
4150 |
Tuition for the undergraduate schools. Limited to University Bursar |
|
Tuition - Professional |
Income |
4190 |
Tuition for the professional schools. Limited to University Bursar |
|
Tuition - Non-Degree, Credit Received |
Income |
4170 |
Tuition for non-matriculating students who receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4105- Course Revenue- Non-Degree, Non-Credit if the student does not receive course credit. Use not limited. |
|
Tuition - Graduate |
Income |
4210 |
Tuition for graduate students. Limited to University Bursar |
|
Participant Support - Travel |
Expense |
9097 |
Travel payment to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Example REU, MARC, RET programs. Excluded from MTDC. Not to be used for payments to visitors, employees or where delivery of service is required. |
|
Interdept CIT - Telecom Usage |
Expense |
6125 |
Toll related charges from CIT for international and calling cards. Use: CIT only |
|
Capital Equipment - Trade In |
Expense |
7099 |
To record the value of a trade-in, debit the capital object code used for the new asset, and credit object code 7099 for the amount of the trade-in. The will properly record the value of the new asset to include the actual purchase price plus the trade-in value. |
|
Liabilities - Tax |
Liability |
2025 |
To record sales tax liabilities Use: Record sales tax collected on the sale of goods. |
|
Liabilities - External-Other Debt |
Liability |
2130 |
To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only |
|
Bonds Payable |
Liability |
2110 |
To record liability related to External Bond Debt - Financial Statements Bonds and Notes Payable Use: External Bond Debt Only |
|
Cost of Benefits: Employee/Dept Contribu |
Expense |
5920 |
To record employee or departmental contribution to university-provided employee benefits. For example: employee contributions or COBRA payments to health insurance premiums. These expense reimbursements will normally be made to a university benefit pool account. |
|
Fund Balance Object code |
Fund Balance |
3190 |
This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses. |
|
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. |
|
Capitalized Interest Expense |
Expense |
6923 |
The Interest added to the cost of a self-constructed, long-term asset. The interest on debt used to finance the asset's construction Use: Plant Accounting only |
|
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. |
|
Cost of Sales - Other |
Expense |
6010 |
The cost of merchandise sold from other inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
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. |
