|
Notes Payable - Non-Debt |
Liability |
2100 |
Use: Limited to the Division of Financial Affairs. |
|
Retainage - Liability |
Liability |
2070 |
FACILITIES and DFS USE ONLY. A portion of the agreed upon contract price deliberately withheld until the work is substantially complete to assure that contractor or subcontractor will satisfy its obligations and complete a construction project. |
|
Non Resident Alien Fed Tax Withholding |
Liability |
2045 |
Payroll tax withholding Use: Payroll tax withholding for non resident aliens. |
|
Operating Loan Payable |
Liability |
2032 |
Liability related to internal operating loans. Use: Restricted for DFS Use Only |
|
Internal Loan Payable - Capital |
Liability |
2030 |
Liability related to internal department loans, capital projects. Use: Restricted for DFS Use Only |
|
Liabilities - Tax |
Liability |
2025 |
To record sales tax liabilities Use: Record sales tax collected on the sale of goods. |
|
Accounts Payable Other |
Liability |
2020 |
A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances) |
|
Accrued Expenses |
Liability |
2010 |
Accrued expenses are expenses that have been incurred but are not yet invoiced. Therefore they will not appear on the financial statements unless an adjusting entry is entered prior to month end. Use: Used to properly record expenses within an accounting period. |
|
External Organization Activities |
Liability |
2005 |
This object code is used to represent external orgs (EO) funds held by Cornell. These funds are not owned or controlled by Cornell. Use: Student organizations, tax exempt orgs with 501 (c)(3) status. i.e. enhance the student learning experience or promote research activities at Cornell. |
|
Accounts Payable |
Liability |
2000 |
A current liability representing money owed by Cornell to outside sources. Use: Fringe Benefits (pension, insurances), taxes, garnishments, |
|
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
|
Accumu Depr - Equip Finance Leases |
Asset |
1899 |
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 |
|
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
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 |
|
Vehicles - Capital Lease |
Asset |
1897 |
Asset, balance represents capitalized acquisition value for capital vehicles leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Accum Depr - Computer Finance Lease |
Asset |
1896 |
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 |
|
Computer - Finance Lease |
Asset |
1895 |
Asset, balance represents capitalized acquisition value for finance (formerly capital) computer leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Accum Depr - RE Finance Leases |
Asset |
1894 |
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 |
|
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. |
|
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. |
|
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 |
