Capital Acq - Gov't Owned Bldg |
Expense |
3715 |
Used when acquiring or recording the completion of buildings that exceed the capital threshold in which ownership vests with an entity other than Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM. |
Maint Routine - Equip |
Expense |
6565 |
Expenditures for repairs and maintenance necessary for the continued operation of equipment. e.g., oil change for vehicles. Use: |
External Debt Interest |
Expense |
6920 |
Interest payments for external debt. Use: |
Cost Share - FAGR |
Expense |
9935 |
Cost Share object code for NOER level. System use only. |
Federal Unallowable - Food and Beverage |
Expense |
6425 |
Federal Unallowable food and beverage including alcohol Use: Non Travel related food and beverage |
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
F&A Recovery - Expense |
Expense |
9070 |
Facilities and administrative costs generally associated with contract and grants funds (Fund CG). Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |
Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
Budget - Graduate Assistant (GA) |
Expense |
5535 |
Budget use only. Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate |
Disallowances - Sponsored |
Expense |
6310 |
Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use: Use limited to the Division of Financial Affairs. |
Transfer Out - DFS ONLY-Between UR & TR |
Expense |
8080 |
DFS USE ONLY. Transfer between accounts with different restriction classifications, UR and TR only. Must be used with 7080. |
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 % |
Interdept CIT - Telecom Usage |
Expense |
6125 |
Toll related charges from CIT for international and calling cards. Use: CIT only |
Interdept - Postage |
Expense |
6644 |
Interdepartmental expenditures for postage services. Cornell providers only. Use: Cornell mail services |
Capital Acq - Improvements Non Bldg |
Expense |
3720 |
Used when acquiring or recording the completion of improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Supplies - Food Service Paper Goods |
Expense |
6570 |
Expenditures for Paper Goods for food service operations. Use: This code should only be used by departments providing food service. |
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
Cost Share - Trsfr of Fds - Supplies |
Expense |
9940 |
Cost Share object code for SMAT level. System use only. |
Student Federal Work Study-Amer Counts |
Expense |
5585 |
Undergraduate student regular wages funded by Federal Work Study America Counts outreach program. Zero fringe rate |
Interdept - Lease and Gap Rent Expense |
Expense |
6428 |
Interdepartmental expenditures for non-Facilities - Leases and gap rent. Must be offset by object code 4028.
Consult DFS prior to using this object code. |