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 |
Internal Loan AcctRec -Capital |
Asset |
1270 |
Asset related to internal department loans, capital projects. Use: Restricted for DFS use only. |
Accum Depr- Improvements Not Bldg |
Asset |
1825 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's improvements 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 |
Internal Loan AcctRec -Noncapital |
Asset |
1271 |
Asset related to internal department loans, non-capital projects. Use: Restricted for DFS use only. |
Accounts Receivable - Project Advance |
Asset |
1410 |
An asset created to cover project expenses. Use: An advance to an employee or designee for project expenses. This receivable is relieved when the project reimbursement and/or an advance deposit is processed. |
Accum Depr- Leasehold Improvements |
Asset |
1826 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's leasehold improvements 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 |
Operating Loan AcctRec |
Asset |
1272 |
Asset related to internal operating loans. Use: Restricted for DFS use only. |
Accounts Receivable -Participant Advance |
Asset |
1420 |
An asset created to cover participant fees. Use: An advance to an employee or designee for participant fees. This receivable is relieved when the participant fee reimbursement and/or an advance deposit is processed. |
Nonexempt Intern |
Expense |
5330 |
Wages for Interns. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
Interdept - Room Charge, Statler Hotel |
Expense |
6632 |
Interdept - Room Charge, Statler Hotel |
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
Cost Share object code for CAPA level |
Expense |
9970 |
Cost Share object code for CAPA level. System use only. |
Supplies - Lab/Project |
Expense |
6540 |
Expenditures for laboratory supplies and materials, including animals required for laboratory use, food for these animals, related chemicals, and related glassware Use: Not limited. |