Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Services (DFS). |
Cash Drawer |
Asset |
1101 |
Specific amount of cash used to make change in retail operations. (register drawer or vault) Use: Reconciliation of cash drawers should be done every day the drawer is used and periodically if the drawer is not used regularly |
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. |
Investments - MTP Contra |
Asset |
1735 |
Use: Limited to the Division of Financial Services (DFS). |
Cash In Bank |
Asset |
1110 |
Represents the actual cash deposited in Cornell's bank accounts. Use: Automatically populated by KFS when an advance deposit (AD) is completed. |
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 |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Pass Through Expense |
Asset |
1350 |
An asset representing an amount due to Cornell for expenses incurred on behalf of customers that has not yet been billed to those customers. Use: Expenses incurred on behalf of customers are posted to this object code. The amount is relieved once an invoice is created to be sent to the customer for reimbursement. |
Restricted Cash |
Asset |
1120 |
Represents cash received and being held for a restricted purpose (ie security deposit) |
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 |
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services. |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable |
Asset |
1200 |
A current asset representing an amount due Cornell resulting from the sale of goods or services. Use: Any department where goods and services are invoiced. |
Software as a Service |
Expense |
6618 |
Application software provided and hosted by external vendors. Costs are generally inclusive of software maintenance, usage licenses and system support (also see 6617 Cloud Computing Services).
Use: Expenses for obtaining access to software as a service application through a cloud-based offering. Applications are supported by the vendor but may be locally configured by Cornell. Examples include Workday, Concur. |
Academic - Instructor |
Expense |
5110 |
Salary for non-tenure track instruction staff (job profile codes 10485, 10486, 10487, 10511,10512). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Over Runs & Write Offs - Sponsored |
Expense |
6320 |
Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs. |
Participant Support - Fees |
Expense |
9098 |
Fees to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Fees paid by the participant may include laboratory fees, passport/visa fees for foreign participants, or registration fees. Example REU, MARC, RET programs. Excluded from MTDC. |
Capital Acq - State-Fund Moveable |
Expense |
3775 |
DO NOT USE. Used for conversion from legacy. Indicates capital equipment funded by NYS. |