|
Federal Unallowable - Miscellaneous |
Expense |
6430 |
Expenditures for all purposes not defined above, that are classified as nonrecoverable according to the Uniform Guidance (2 CFR 200). Use: All other unallowable expenses |
|
Extension Association - Administration |
Expense |
5257 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association administrative staff (HR, Finance, other professionals, Admin Assistants, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
C&G Exp Adjustment - DFS Use Only |
Expense |
6325 |
Expenditure adjustment upon closeout of Contract and Grant project. Excluded from indirect cost recovery. Use: Use limited to the Division of Financial Services. |
|
Utilities - Natural Gas Outside Vendor |
Expense |
6855 |
Expense for natural gas-outside vendors Use: Natural Gas purchased from external vendors. I.E. Hess Natural Gas, NYSEG, RG&E |
|
Cost Share - PROT |
Expense |
9903 |
Cost Share - PROT |
|
Interdept CIT- NUBB |
Expense |
6135 |
Data related usage from CIT (Annual NUBB billing). Use: CIT only (Network Usage Based Billing) |
|
Interdept - Fed Unallowable Svce |
Expense |
6662 |
Expenditures for services from other departments or units within the university that are classified as nonrecoverable according to the Uniform Guidance (2 CFR 200). Use: Advertising, printing, catering, etc. for unallowable events. |
|
Student Federal Work Study-Amer Reads |
Expense |
5590 |
Undergraduate student regular wages funded by Federal Work Study America Reads outreach program. Zero fringe rate |
|
FIN AID-Stipends - Professional Student |
Expense |
8500 |
Payment of financial aid stipends for CU professional students (e.g. MBA, Law, DVM, M.Eng., MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree students. Use: professional school stipends. |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Benefits-Adj Between Div- CENTRAL ONLY |
Expense |
5650 |
Used to accrue benefits for financial statement purposes only. |
|
Supplies - Computer & Related |
Expense |
6580 |
Expenditures for computers, supplies and materials and peripherals. This should include site licenses and software maintenance contracts. Use: Computers and related equipment such as computer, monitors, desktop printers, external hard drive, keyboard & mouse, audio & video equip., etc. |
|
Compensation - Taxable, Retirement |
Expense |
5430 |
Central use only -- not directly used for payroll expense. |
|
Finance Lease -Equipment |
Expense |
3730 |
Used when acquiring or recording equipment leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
Transfer Out - to Debt Service |
Expense |
8005 |
Used in the operating (GNxxxx) account that is making payments to an internal loan (DBINTL) account. DFS USE ONLY. |
|
Cost Share - Trsfr of Fds-Communications |
Expense |
9961 |
Cost Share object code for COMM level. System use only. |
|
Interdept - Fuel |
Expense |
6435 |
Fuel billing for fleet garage Use: Billing from Transportation Services |
|
Extension Association - Education |
Expense |
5258 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association temporary staff (camp and program personnel, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval from the Division of Financial Affairs only (Controller). |
|
Interdept - Utilities - Chilled Water |
Expense |
6860 |
Interdepartmental expense for chilled water Use: Chilled Water provided by Cornell generating dept. |
