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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

  • 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

See also

  • Sponsored Financial Services
  • Capital Assets
  • Cost Analysis

Interdepartmental Revenues

Various university units sell goods or provide services to other university units. This results in “revenue” to the internal services unit that is not true revenue to the university (no new resources are being provided from an external source). Therefore, these sales must be offset by the interdepartmental expenses charged to the university units – in total, interdepartmental revenues and expenses should net to zero.

Service Facilities

Service Facilities An operating unit that provides goods or services primarily to the academic community for which it recovers some or all of the costs of those goods or services from users. Service facilities generate revenues in excess of $50,000 per year; typically provide goods or services to users across the university; have physical space specifically dedicated and assigned to their operation; have a separate operating account, and must have their user fees reviewed and approved by the Division of Financial Services annually. Examples of service facilities are machine shops, core facilities, or instrument and computer facilities. Contrast with Recharge Operation.
Required Documentation Invoice, service contract or some other record of sale to the department customer.
Procedural Notes Permitted Ithaca object codes:
  • 4020  Interdept Revenue Misc
  • 4025  Interdept Revenue CIT
  • 4026  Interdept Revenue Facilities
  • 4027  Interdept Revenue Utilities
  • 4950  Allocated Maintenance Income (Facilities Division only)
  • 4960  Allocated Building Care Income (Facilities Division only)
  • 4980  Allocated Utilities Income (Facilities Division only)
Permitted WCMC GL codes:
  • 50xxxx  Internal Income
  • 52xxxx  Internal Income
For more information, see University Policy 3.10, Recharge Operations and Service Facilities.


Recharge Operation

Recharge Operation An operating unit that provides goods or services primarily to the academic community for which it recovers some or all of the costs of those goods or services from users. Recharge operations generate revenue of less than $50,000 per year; typically provide goods or services to users in a single department; do not have physical space specifically dedicated and assigned to their operation; are not required to have a separate operating account; and have their user fees reviewed and approved by departmental administration annually. Examples of recharge operations are departmental charges for use of copiers, or small testing operations.

Note: Revenue and expense codes should not be used when distributing/sharing specific expenses; a negative expense code should be used so as to not overstate revenues or expenses (total expenses should net to zero on these types of transactions).
Required Documentation Invoice, service contract, or some other record of sale to the department customer.
Procedural Notes Permitted Ithaca object code:
  • 4020  Interdept Revenue Misc
Permitted WCMC GL codes: 466xxx, 499xxx

For more information, see University Policy 3.10, Recharge Operations and Service Facilities.


Interdepartmental Revenue

Interdepartmental Revenue All other sales of goods or services to a university department, and by a unit not deemed to be a service facility or recharge operation, should be recorded as interdepartmental revenue.
Required Documentation Invoice, service contract, or some other record of sale to the department customer.
Procedural Notes Permitted Ithaca object codes:
  • 4020  Interdept Revenue Misc
  • 4021  Interdept Revenue CUStore
  • 4022  Interdept Revenue Campus Life
  • 4023  Interdept Revenue Transportation
  • 4024  Interdept Revenue Copy Services
Permitted WCMC GL codes:
  • 50xxxx  Internal Income
  • 52xxxx  Internal Income
For Ithaca: Interdepartmental revenue and expenses should only be transacted on Internal Billing or Service Billing documents in the financial system.  The expense object codes used on the departmental customer accounts must be interdepartmental expense codes.  All interdepartmental codes have an object sub-type of “ID.”

 

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

 

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