|
Inventories - Food |
Asset |
1606 |
A current asset whose ending balance should represent the food cost of an authorized department's products awaiting to be sold. Use: Record food purchased for resale including all costs associated with the product (i. e. shipping). |
|
Accum Depr- Vehicles |
Asset |
1881 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's vehicles 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 |
|
Prepaid Expense & Deferred Charges |
Asset |
1610 |
Prepaid expenses are future expenses that have been paid in advance but have not yet been used or expended. Use: Project advances, multi-year contracts where total amount is paid in year one, etc. |
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Equipment - Computer |
Asset |
1882 |
Asset, balance represents capitalized acquistion value of university's computer 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 |
|
Prepaid Travel |
Asset |
1620 |
Prepaid travel expenses are future expenses that have been paid in advance where the trip has not occurred. Use: Advance payments to vendors for faculty, staff and students for travel occurring in the future. Note this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
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Accum Depr- Computer Equip |
Asset |
1883 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's computer equipment 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 |
|
Prepaid Deposit with Vendor |
Asset |
1630 |
Prepaid deposits are deposits that are required by a vendor prior to a service or event. Use: Event security deposit, euipment lease deposit, rental property, etc. |
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Equipment Software |
Asset |
1884 |
Asset, balance represents capitalized acquisition value of university's software systems Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Travel Card-Prepaid LIMITED USE |
Asset |
1640 |
Prepaid Travel Card for use with credit card entries related to the travel system. Use limited to travel system. Central Note: this code should not be used to record travel advances, which should be recorded as 1400 Accounts Receivable. |
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Accum Depr - Software |
Asset |
1885 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems 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 |
|
Notes Receivable |
Asset |
1670 |
CUVS Not related to Bonds and Notes Payable Use: External Debt amortizaion of Notes Receivable per note terms |
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Equipment - Finance Lease |
Asset |
1891 |
Asset, balance represents capitalized acquisition value for finance (formerly capital) equipment leases excluding vehicles and computers. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
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Real Estate - Finance Lease |
Asset |
1893 |
Asset, balance represents capitalized acquisition value for finance (formerly capital) real estate leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Allow Doubtful Acct - Student Loan |
Asset |
1680 |
A current asset used when bad debt expense is recorded prior to knowing the specific student loan accounts that will be uncollectible. Use: Helps distribute cost of loan write off over many years and normalizes fund balance activity. |
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Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Services (DFS). Reclass entry to restate Investments & Cash Eq. |
|
Services - Misc. |
Expense |
6735 |
Any services that can't be categorized in any other service object code. Use: All other external services that do not fit in any other service category. |
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Indirect Cost - Gifts - Expense |
Expense |
9080 |
Facilities and administrative costs associated with restricted gifts. Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only. |
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Benefits - CCTS - Summer Session |
Expense |
5932 |
Used to record expenses related to summer session studies under the Cornell Children's Tuition Scholarship program. Bursar generated and manual. Central Use Only. |
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Transfer out - DFS ONLY- To GNDEPT |
Expense |
8085 |
DFS USE ONLY. Transfer between PLGIFT and GNDEPT accounts that have different restriction classifications, TR and UR only. Must be used with 7085. |
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Transfer Out - University Space Fee |
Expense |
8087 |
Used to record the University Space Fee from Colleges/Units. Must be used with 7087. |
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