|
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. |
|
Benefits - CCTS - Graduate |
Expense |
5930 |
Used to record expenses related to graduate studies under the Cornell Children's Tuition Scholarship program. Bursar generated and manual entries. Central Use Only. |
|
Benefits - Adjustments |
Expense |
5630 |
Used to process employee benefit adjustments. DFS use only. |
|
Benefits - Accrual |
Expense |
5640 |
Used to accrue benefits for financial statement purposes only. DFS use only. |
|
Benefit Assessment - CURP Resumption |
Expense |
5605 |
Endowed College assessment for cost of resuming CURP 1/1/2021. Charges will be posted centrally. As an assessment this charge is federally unallowable, and may not be used in fund CG or subfund APFEDL. |
|
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval from the Division of Financial Affairs only (Controller). |
|
Art & Collections |
Asset |
1860 |
Asset, balance represents capitalized acquisition value of university's artworks at the Johnson Museum Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Appropriation - State Construction Fund |
Income |
4465 |
New York State appropriations for the contract colleges from the State Construction Fund. Limited to University Controller, Budget Office |
|
Appropriation - NYS LastYrGross Budget |
Income |
4450 |
Budget New York State appropriations (last year gross) for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Limited to University Controller, Budget Office |
|
Appropriation - NYS Bundy |
Income |
4440 |
NYS Bundy aid from New York State. Limited to University Controller, Budget Office |
|
Appropriation - NYS Base Budget |
Income |
4460 |
New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Limited to University Controller, Budget Office |
|
Appropriation - Federal |
Income |
4430 |
Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Limited to University Controller, Cornell Cooperative Extension, and CALS Director of Research |
|
Amortization - Capital Lease/Rent |
Expense |
6280 |
Used to recognize the equity for the asset in the Net Investment in Plant fund as capital lease payments are made. Use: Use limited to the Division of Financial Affairs |
|
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
|
Alumni Class Dues |
Income |
4345 |
Class Dues received via AA&D gift feed. USE LIMITED TO AA&D. |
|
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. |
|
Allowance for C&G Reserves |
Asset |
1320 |
Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFS use only. |
|
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. |
|
Allow Doubtful Acct - Student AR |
Asset |
1685 |
A current asset used when bad debt expense is recorded prior to knowing the specific student accounts receivable that will be uncollectible. Use: Helps distribute cost of student A/R write off over many years and normalizes fund balance activity. |
|
Additional Comp Min Benefits |
Expense |
5450 |
Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
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