Revenue from Subsidiary |
Income |
4085 |
Income received from the subsidiaries on the CS chart. The activity on this object code will be eliminated at interim and year end. Should be offset with expense object code 6085. DFS Use Only. |
Revenue - Startup Support |
Income |
4095 |
Revenue that is received for services provided by the university to start-up companies created as a result of a university program. Payment may be in the form of an equity position in the start-up company. Use of this object code must be approved by DFS. |
Sales Discounts |
Income |
4000 |
Reduction of sales price to encourage additional purchases, prompt payment, or other customer behavior. Use not limited |
NO - Approp CPMRR - State Const Fund |
Income |
3465 |
DFS (Facilities and Budget) USE ONLY. Used to record CPMRR allocations for CIP projects. |
Income - Contractual Interest |
Income |
4390 |
Interest Income distributed to funds subject to agreements that require the university to pay interest. Limited to Central office. |
Revenue - Royalty |
Income |
4090 |
Revenue from external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited |
Revenue - Sales of Goods |
Income |
4010 |
Sale of tangible goods (e.g., goods such as mugs, books, clothes, etc) to external customers. Use not limited |
NO LTIP Withdrawal to Oper/Liab |
Income |
3230 |
CENTRAL USE ONLY, FASB REALLOCATION |
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
Interdept - Revenue Royalties |
Income |
4096 |
Revenue from internal colleges/units for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. Use not limited. |
Revenue - Sales of Goods Enterprise |
Income |
4012 |
Sale of movable property (e.g., goods such as mugs, books, clothes, etc) to external customers. Limited to Campus Life |
NO - LTIP Payout |
Income |
3275 |
CENTRAL USE ONLY,Non Oper monthly income distributed to funds that are part of the LTIP |
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
Revenue - Corporate Sponsorships |
Income |
4100 |
Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event. Contact DFS General Accounting (accounting@cornell.edu) before using. |
Revenue - Campus Store Enterprise |
Income |
4013 |
Sale of goods and/or services provided by CU Store to external customers. Limited to Campus Store |
NO - Gift In Kind - Contribution |
Income |
3360 |
Donors' gifts of tangible personal property that qualify as non operating (books, art, equipment, etc.). Limited to Office of Alumni Affairs |
Separately Invested |
Income |
4410 |
Income from separately invested accounts. Limited to Treasurer's office |
Course Revenue- Non-Degree, Non-Credit |
Income |
4105 |
Revenue received for educational courses for which participants DO NOT receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4170-Tuition-Non-Degree, Credit Received if the non-matriculating student receives course credit. Use not limited. |
Transfer In - from Current Operating |
Income |
7000 |
Used in the account receiving funds when transferring from an operating account (Fund GN or RG). If accounts on both sides of transfer are in the same fund group, 707x/807x may be a better choice. REMINDER: Do NOT transfer between restriction classes! |
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. |