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. |
Internal Loan AcctRec -Capital |
Asset |
1270 |
Asset related to internal department loans, capital projects. Use: Restricted for DFS use only. |
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 |
Internal Loan AcctRec -Noncapital |
Asset |
1271 |
Asset related to internal department loans, non-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 |
Operating Loan AcctRec |
Asset |
1272 |
Asset related to internal operating loans. Use: Restricted for DFS use only. |
Cash Equivalent/Investment Restate |
Asset |
1131 |
Use: Limited to the Division of Financial Services (DFS). Reclass entry to restate Investments & Cash Eq. |
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 |
Salary Wage Adjustment |
Expense |
5470 |
Central use only -- not directly used for payroll expense. |
Interdept - CIT Server Farm |
Expense |
6603 |
Server Farm charge from CIT Use: Use limited to CIT. |
Capital Construction - Fixed Equipment |
Expense |
3970 |
For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record Fixed Equipment (non-moveable, permanently attached equipment) purchased in a construction project account. |
Interdept Alterations Renovation Not Cap |
Expense |
6461 |
Expenditures for altering or renovating an existing structure. Use: Do not use this code if either or both of the following conditions exist:1) changes cost $100,000 or more and extend the useful life |
Over Runs & Write Offs - Sponsored |
Expense |
6320 |
Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs. |