|
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
|
Accounts Receivable |
Asset |
1200 |
A current asset representing an amount due Cornell resulting from the sale of goods or services. Use: Any department where goods and services are invoiced. |
|
Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Services (DFS). Reclass entry to restate Investments & Cash Eq. |
|
Investments - Other |
Asset |
1755 |
Use: Limited to the Division of Financial Affairs. |
|
Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
|
Investments - Cash Equivalent Restate |
Asset |
1756 |
Use: Limited to the Division of Financial Affairs. Reclass entry to restate Investments & Cash Eq. |
|
Land |
Asset |
1800 |
Asset, balance represents value of university's land holdings 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 |
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 |
|
Pass Through Expense |
Asset |
1350 |
An asset representing an amount due to Cornell for expenses incurred on behalf of customers that has not yet been billed to those customers. Use: Expenses incurred on behalf of customers are posted to this object code. The amount is relieved once an invoice is created to be sent to the customer for reimbursement. |
|
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. |
|
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 |
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