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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Academic - Professional Expense 5160 Salary for academic professionals (President, provosts, deans, fellows, other University officers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Interdept - Supplies - Fed Unallowable Expense 6585 Expenditures for supplies and materials from another Cornell department that are classified as non recoverable according to the Uniform Guidance (2 CFR 200). Use: Parking permits or hotel charges that are determined to be unallowable.
Interdept-PAR (Project Approval Req) Tax Expense 6727 Expenses for PAR (Project Approval Request) Tax related to an approved PAR. Central Use Only.
Lease - Equipment Expense 6220 Lease expenditures on equipment with a signed lease agreement term of one year or greater. Any leased equipment including research and lab equipment. Any security deposits should be booked to 1630 and reversed at the end of the lease. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
Transfer Out - to True Endowment Expense 8020 AAD/DFS USE ONLY. Used in trust or CU Foundation accounts when funds are designated for a true endowment.
Interdept Maint Prevent - Facilities Expense 6440 Scheduled activities to insure regulatory compliance, or keep a building system operating, or extend the useful life of a component, or improve reliability of the building system or component. Preventive maintenance costs should not be capitalized. Use: Facilities is the primary user of this code.
Cost of Sales - Food Expense 6000 The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales.
Academic - Assistant Professor Expense 5020 Salary for Assistant professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Student Hourly - Regular Expense 5555 Undergraduate student regular wages. Zero fringe rate
Budget - Cost Share ACAD Level Expense 9918 Budget use only: Plan for Academic Cost Share.
Temporary Employee - Min Bene Expense 5400 Salary and wages for short-term temporary, non-benefit eligible employees. Also used for endowed Bi-Weekly Benefits-Only positions. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Services - Credit Card Fees Expense 6670 Expenditures for transaction fees charged by credit card companies. Use: Fees charged by credit card companies for accepting credit card transactions.
Capital Acq - Land Expense 3700 REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
Budget - General Expense Expense 6900 Used to budget general expense where detail is not required. Use: Budget only.
Fees - Mandatory Professional Expense 8528 Payment of mandatory fees (e.g. SHIP) for CU professional students (e.g. MBA, Law, DVM, MEng, MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree or other graduate students. Use: professional school mandatory fees.
Academic - Post Doctoral Assoc Expense 5180 Salary for post-doctoral associates and visiting academics, critics, scientists. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Supplies - Fed Unallowable Expense 6590 Expenditures for supplies and materials that are classified as no recoverable according to the Uniform Guidance (2 CFR 200).
Interdept - Parking Assessment Tax Expense 6728 Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only.
Lease - Real Property Expense 6230 Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property. Use 6255 for storage units and containers. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
Transfer Out - to FFE Expense 8030 Used in the operating account providing funds to a funds functioning as endowment (FFE). REMINDER: Do NOT transfer between restriction classes!

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