Skip to content

    Pages for:

  • Faculty
  • Staff
  • Students
Cornell University
Cornell University
Division of Financial Services
Accounting
  • About
    • Contact
    • News
  • Chart of Accounts
    • Transaction String
    • Accounts
      • Sub-Accounts
    • Object Codes
      • Sub-Object Codes
      • Revenue Object Codes
    • Function Codes
    • Fund Groups
    • Charts
    • Organizations
    • Using Sub-Accounts and Sub-Object Codes for Activity Tracking
    • Managing Accounts
  • Topics
    • Abandoned Property
    • Accounts Payable
      • AP Payment Schedule
      • Direct Deposit for Reimbursements
      • Check and Electronic Payments
      • Foreign Currency Payments
      • Help for Payees
      • Help for BSCs
    • Accounts Receivable
      • Interdepartmental Billings
        • Authorized Direct Charge Processors
      • Registering Cornell in an External Entity’s Payment System
      • Writing Off Uncollectable Receivables
    • Deposits
    • External Organizations
    • Gift Funds
      • Indirect Cost on Gifts
      • Receiving Gifts
      • Gift Restrictions
      • Managing Restricted Gift Accounts
    • Interdepartmental Activity
    • Inventory Accounting Guidelines
    • Lease Classification
    • Petty Cash and Cash Drawers
    • Plant Construction Funds
    • Reconciliation Guidelines
      • Reconciling Asset and Liability Object Codes
      • Monitoring Operating Activity
      • Object Code Reviews
      • Correcting Unknown Variances
    • Reserve Accounts
    • Revenue Classification
      • Tuition and Student Fees
      • Government Appropriations
      • Grant and Contract
      • Gifts and Contributions
      • Medical Services
      • Investment Earnings
      • Auxiliary Enterprises
      • Educational Activities
      • Other Sales and Services
      • Interdepartmental Revenues
      • External Organization Income
      • Accounts Receivable
      • Allowance for Doubtful Accounts and Bad Debt Expenses
      • Accruals/Deferred Revenue
      • Revenue vs. Expense Reimbursement
      • Revenue Matrix
    • Transferring Funds
    • Travel Advances and Prepaid Expenses
    • WCM Accounts
      • Processing Entries to WCM
  • Invested Funds
    • Current-Year Long-Term Investment Pool Rates
    • Prior-Year Long-Term Investment Pool Rates
    • Investing in the Long-Term Investment Pool
    • Investment Glossary
  • Year-End
    • Account Reversion
    • KFS Payment Processing E-docs (DV, PREQ, PCDO)
    • Cash Deposits at Year-End
    • Revenue and Expense Year-End Accruals
    • Deadlines
  • forms
  • CU policies
  • training
  • KFS Support
  • e-SHOP

In this section

  • Transaction String
  • Accounts
    • Sub-Accounts
  • Object Codes
    • Sub-Object Codes
    • Revenue Object Codes
  • Function Codes
  • Fund Groups
  • Charts
  • Organizations
  • Using Sub-Accounts and Sub-Object Codes for Activity Tracking
  • Managing Accounts

Sub-Object Codes

Examples | Legacy Fourth Digit of Object Codes Change to Sub-Object Codes | Key Points | Sub-Object Code Attributes

In KFS, sub-object codes are an optional part of the accounting string that allow departments and units to create finer distinctions within object codes on an account.

In the legacy financial system, units might be using the fourth digit of the object code, project codes, and DUO codes to provide reporting detail and track the kind of activity that the KFS sub-object codes will be used for.

 Note: The legacy DUO code may also be replaced by using other fields available in coding the accounting transaction lines, including sub-account, or Org Ref ID. Use of the project code in KFS is as yet undetermined.

Using up to three alphanumeric characters, a sub-object code can be related to only one object code and is specific to an account and a fiscal year. It takes on most of the attributes of the object code to which it reports, including object code type and sub-type. Users can query sub-object codes. The same sub-object code can be across multiple accounts and/or object codes.

Unlike the free-form DUO code in the legacy system, sub-object codes are table driven, so users must enter a valid value.

In some cases, using a sub-account might be preferred over a sub-object code. For example, a sub-account may be more appropriate to capture several types of expenses for an activity like faculty startup, departmentally funded research, or a project. A sub-object code would be appropriate for finer tracking of a specific kind of expense.

Use the sub-object global feature to assign identical attributes to multiple sub-object codes on a single maintenance document and/or multiple object codes and accounts.

Examples

  • An organization may have an object code for “Domestic Travel,” but a unit would like to track travel expenses at a greater level of detail. Sub-object codes can be used to track “faculty travel,” “staff travel,” “student travel,” or any other designation required.

Top

Legacy Fourth Digit of Object Codes Change to Sub-Object Codes

In the existing financial system, colleges and units configure the fourth digit of the object code to enable additional reporting detail and further break down income and expense categories.

In KFS, sub-object codes will provide this functionality. The following example compares the legacy practice of tracking a specific expense category using the fourth digit of an object code with the KFS model of using a sub-object code.

In the Old Financial System In KFS
A department wants to track copy costs that may include toner, paper, or external copy costs.
The fourth digit of the object code was locally defined to distinguish expenses.

A013300_666X_000_000
  • 6661 = toner expense
  • 6662 = copier paper
  • 6669 = external copy expense
The sub-object code is also defined for local purposes, using up to three alphanumeric characters.

D013300_-----_6640_XXX
  • A01 = toner expense
  • A02 = copier paper
  • A09 = external copy expense

Top

Key Points

  • Sub-object codes can use up to three alphanumeric characters.
  • Sub-object codes are associated with an account number, fiscal year, and one object code. 
  • Sub-object is a table-driven field, so users must enter a valid three-character value.
  • Sub-object codes can be queried.

Top

Sub-Object Code Attributes

In the Lookup and Maintenance section of KFS, you can search for a sub-object code with its attributes.

Required attributes are noted with an asterisk (*). When a magnifying glass icon Magnifying glass icon appears in the e-doc, you can click it to look up information from a list.

Top

Edit Sub-Object Code tab

Attribute Description Example
*Fiscal Year Fiscal year when the sub-object code will be used 2011
*Chart Code Chart code to which the sub-object code belongs IT
*Account Number Account number on which you want to use the sub-object code 4321210
*Object Code Object code to which the sub-object code belongs
The sub-object code has its own name and code, but otherwise inherits all attributes of the object code to which it belongs.
6750
(Domestic Travel)
*Sub-Object Code Code to define the sub-object
This is the code to be entered in the sub-object field of the Accounting Lines tab on financial transaction documents.
A01
*Sub-Object Code Name A long descriptive name for the sub-object code
This name appears on the Accounting Lines tab in financial transaction documents as well as in searches and reports.
We recommend spelling out the name in this field and abbreviating in the Short Name field for consistency in reporting presentation.
Faculty Travel
*Sub-Object Code Short Name A short version of the sub-object code name used in reporting where space is limited
As mentioned above, we recommend spelling out the name in the Name field and abbreviating in this field, or reports will be inconsistent.
Fac Trvl
Active Indicator Select this option if the sub-object code is active. n/a

Top

Division of Financial Services

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

Hours:  8:00 a.m. - 4:30 p.m., Monday - Friday

CONTACT US


  • DFS Home
  • Website Feedback
  • Contact DFS
  • CUInfo
  • For DFS Staff
  • Executive Vice President and CFO
  • University Audit Office
  • Office of University Investments
  • Division of Budget and Planning
  • Risk Management and Insurance
  • Cornell University Policy Office
  • Alliance for Diversity and Inclusion
  • Cornell United Way
  • Campus Alerts
  • COVID-19 Etiquette for Faculty and Staff

©2025 Cornell University

Web Accessibility Assistance