|
Finance Lease Liability Equipment |
Liability |
2261 |
Used to record Financial Lease Equipment activity. DFS Use Only. |
|
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 |
|
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. |
|
Bond Premium |
Liability |
2140 |
Deferment of Bond Premium costs over the life of the debt. The expense is amortized monthly. Used to Record deferment of Bond Premium related to External bond Debt. |
|
Due To WCMC |
Liability |
2320 |
Use for activity in the WCMC due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WCMC. |
|
Deferred-Bond Issuance Costs-Contra Liab |
Liability |
2141 |
Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt. |
|
Due To Other |
Liability |
2330 |
Use: Limited to the Division of Financial Affairs. |
|
Due To Qatar |
Liability |
2340 |
Use: Limited to the Division of Financial Affairs. |
|
Funds Held In Trust For Others |
Liability |
2410 |
Use: Limited to the Division of Financial Affairs. |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFS use only |
|
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Living Trust |
Liability |
2540 |
Use: Limited to the Division of Financial Affairs. |
|
NON-QUAL DEFERRED COMP NO FRINGE |
Liability |
5445 |
Deferred compensation for specific employees. Zero fringe rate % |
|
Liability - Gift Annuity |
Liability |
2550 |
Use: Limited to the Division of Financial Affairs. |
|
Refundable Grants - U. S. Govt |
Liability |
2600 |
Use for activity related to the Perkins loan fund. Limited to the Division of Financial Services and Bursar Office. |
|
Travel Application Payable - LIMITED USE |
Liability |
2640 |
Concur travel amounts due employee. Use: Limited to system generated Concur transactions. |
|
Accounts Payable Offset |
Liability |
2900 |
Accounts payable offset entries are generated for disbursement vouchers, payment requests, credit memos and department feeds creating a liability until the payment is disbursed. Use: When the payment is made object code 2900 is reversed and replaced with 1000. This is automatic. |
|
Tips Non-student |
Liability |
5298 |
Special code used by Statler Hotel to hold tips for non-students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
|
Prior Year Gift Adj only-MUST EQUAL 0 |
Income |
7060 |
AAD/DFS USE ONLY. Used to transfer prior year gifts from one account to another. The restriction class on the account must be the same. This object code is used on both sided of the transaction with the net affect to the current year being zero. |
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