Division of Financial Services
Accounting
The table below displays Cornell revenue object codes, along with their names and descriptions and limits for their use. The table is sortable by clicking on the row headers. To search the table in your browser, use CTRL (for PC) or Command (for Mac) F and type in your search criteria. Your browser will find your keyword(s) on the page for you.
| Object Type | Object Code | Object Name | Object Description | Use Limited To |
|---|---|---|---|---|
| Revenue | 4000 | Sales Discounts | Reduction of sales price to encourage additional purchases, prompt payment, or other customer behavior | Use not limited |
| Revenue | 4005 | Medical Physicians Organization | Medical services -- at Weill Cornell only | Weill Cornell Medical College |
| Revenue | 4010 | Revenue Sales of Goods | Sale of movable property (e.g., goods such as mugs, books, clothes, etc) to external customers | Use not limited |
| Revenue | 4020 | Interdept Revenue Misc | Sale of goods and/or services provided by CU departments to other CU departments | Use not limited |
| Revenue | 4021 | Interdept Revenue CU Store | Sale of goods and/or services provided by CU Store to other CU departments | Campus Store |
| Revenue | 4022 | Interdept Revenue Campus Life | Sale of goods and/or services provided by Campus Life only to other CU departments | Campus Life |
| Revenue | 4023 | Interdept Revenue Transportation | Sale of goods and services provided by Transportation to other CU departments | Transportation Services/Facilities |
| Revenue | 4024 | Interdept Revenue Copy Services | Sale of copy services to other CU departments | Use not limited |
| Revenue | 4025 | Interdept Revenue CIT | Sale of goods and/or services provided by CIT to other CU departments | CIT |
| Revenue | 4026 | Interdept Revenue Facilities | Sale of goods and/or services provided by Facilities to other CU departments | Facilities Services |
| Revenue | 4027 | Interdept Revenue Utilities | Sale of goods and/or services provided by Utilities to other CU departments | Utilities Services/Facilities |
| Revenue | 4030 | Revenue - Conferences | Payments made by external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable) | Use not limited |
| Revenue | 4040 | Revenue - Agricultural Products | Sale of agricultural products to external customers | CALS |
| Revenue | 4050 | Revenue - Publication | Sale of publications to external customers | Use not limited |
| Revenue | 4060 | Revenue - Sale of Services | Sale of services to external customers | Use not limited |
| Revenue | 4070 | Revenue - Real Estate Rental | Rents paid by external customers for use of rooms, facilities, university-owned housing, etc. Cornell's Real Estate Department should be involved in rental of any university-owned or university-leased real estate | Use not limited |
| Revenue | 4080 | Revenue - Commission | Payments by external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. | Use not limited |
| Revenue | 4090 | Revenue - Royalty | Payments by external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc. | Use not limited |
| Revenue | 4100 | Revenue - Corporate Sponsorship | Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event | Contact the university controller before using |
| Revenue | 4110 | Revenue - Other | Payments by external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to, the following: non-accredited summer programs; (other examples to follow). | Use not limited |
| Revenue | 4115 | Fees - Loan Collection | Fees charged to borrowers to support the collection process | University Bursar |
| Revenue | 4120 | Realized Gain/Loss on Investments | Gain or loss resulting from the sale of investment assets as part of investment strategy | Treasurer’s office , Trust Office, University Controller |
| Revenue | 4130 | Realized Gain/Loss on Withdrawals | LTIP withdrawal gain or loss resulting from liquidation of Long-Term Investment Pool (LTIP) shares | University Controller |
| Revenue | 4140 | Unrealized Gain/loss on Investments | Investment gain or loss recognized (but not realized) based on fair market value compared to "cost" on a specific date (sometimes referred to as a "mark to market" adjustment) | Treasurer’s Office, Trust Office, University Controller |
| Revenue | 4150 | Tuition - Undergraduate | Tuition for the undergraduate schools | University Bursar |
| Revenue | 4160 | Fees - Non-Degree Mandatory | Mandatory fees for non-matriculating students | Use not limited |
| Revenue | 4170 | Tuition - Non-Degree | Tuition for non-matriculating students | Use not limited |
| Revenue | 4180 | Fees - Undergraduate Mandatory | Mandatory fees for the undergraduate schools | University Bursar |
| Revenue | 4190 | Tuition - Professional | Tuition for the professional schools | University Bursar |
| Revenue | 4200 | Fees - Professional Mandatory | Mandatory fees for the professional schools | University Bursar |
| Revenue | 4210 | Tuition - Graduate | Tuition for graduate students | University Bursar |
| Revenue | 4215 | Fees In absentia - Graduate | In absentia fees for graduate students | University Bursar |
| Revenue | 4220 | Fees - Graduate Mandatory | Mandatory fees for graduate students for matriculation and/or health insurance only | University Bursar |
| Revenue | 4230 | Fees - Application | Fees assessed to individuals applying to a college, professional school, or academic program at Cornell | Use not Limited |
| Revenue | 4240 | Student Housing | Payments by external customers for "student housing” | Student Affairs |
| Revenue | 4250 | Student Dining | Payments by external customers for "student dining plan" | Student Affairs |
| Revenue | 4260 | Revenue - Athletic Event | Revenue from athletic events held at the university | Athletics |
| Revenue | 4270 | Gifts - Indirect Cost | University-authorized fees assessed against certain gifts | University Controller |
| Revenue | 4280 | Institutional Allowance | Payments from sponsors or other agencies, generally based on fixed dollar amount, in lieu of indirect cost rate | University Controller |
| Revenue | 4290 | F & A Recoveries | Revenue from overhead charges to federal, various states, and private grants and contracts | University Controller |
| Revenue | 4310 | Gifts - Pledge Contribution Operating | Promises made by donors to make a gift in support of university operations at a future date | Office of Alumni Affairs |
| Revenue | 4340 | Gifts of Cash | Donors’ gifts of cash | Office of Alumni Affairs |
| Revenue | 4350 | Gifts-In-Kind | Donors’ gifts of tangible personal property (books, art, equipment, etc.) | Office of Alumni Affairs |
| Revenue | 4360 | Gift-In-Kind - Capital | Donors’ gifts of tangible personal property that must be capitalized in the capital asset system (generally equipment) | Office of Alumni Affairs |
| Revenue | 4365 | Gift - Pledge Payment | Cash payment on a donor's previous pledge | Office of Alumni Affairs |
| Revenue | 4370 | Investment Income Interest & Dividends | Interest or dividend income generated by bank accounts, certain investments, etc. | Treasurer’s office |
| Revenue | 4380 | Investment Service Charge | Investment income allocated to fund specified expenses | Treasurer’s office |
| Revenue | 4390 | Income - Contractual Interest | Income distributed to funds subject to agreements that require the university to pay interest | Treasurer’s office |
| Revenue | 4400 | LTIP Payout | Monthly income distributed to funds that are part of the LTIP | University Controller |
| Revenue | 4409 | Department CY LTIP Income Operating Accounts | Movement of current year LTIP payout between payout income account and other operating accounts | Use not limited |
| Revenue | 4410 | Separately Invested income | Income from separately invested accounts | Treasurer’s office |
| Revenue | 4420 | Interest Income - Trusts | Income payable to trust | Treasurer’s office |
| Revenue | 4430 | Appropriation - Federal | Used to close federal appropriation accounts within the same federal fiscal year, within the same source | University Controller , Cornell Cooperative Extension, and CALS Director of Research |
| Revenue | 4440 | Appropriation - NYS Bundy | Bundy aid from New York State | University Controller, Budget Office |
| Revenue | 4450 | Appropriation - NYS LastYrGross 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 | University Controller, Budget Office |
| Revenue | 4460 | Appropriation - NYS Base Budget | 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 | University Controller, Budget Office |
| Revenue | 4465 | Appropriation - State Construction Fund | New York State appropriations for the contract colleges from the State Construction Fund | University Controller, Budget Office |
| Revenue | 4470 | Appropriation - NYS Budget Increase | New York State appropriations (budget increase) 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 | University Controller, Budget Office |
| Revenue | 4480 | Contract & Grant Revenue Direct | Direct revenue from contracts and grants | University Controller |
| Revenue | 4500 | Income - Allocated | Used during the budget process to record the initial budget allocation in an account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group | Use not limited |
| Revenue | 4510 | Income - Allocated Department | Used to record department level allocations to individual accounts | Use not limited |
