KFS Object Codes

Title	Category	Code	Description
Capital Acq - Gov't Owned Bldg	Expense	3715	Used when acquiring or recording the completion of buildings that exceed the capital threshold in which ownership vests with an entity other than Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM.
Federal Unallowable - Food and Beverage	Expense	6425	Federal Unallowable food and beverage including alcohol Use: Non Travel related food and beverage
Services - Speaker Fees	Expense	6731	Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board.
F&A Recovery - Expense	Expense	9070	Facilities and administrative costs generally associated with contract and grants funds (Fund CG). Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only.
Transfer Out - to Capital Long Term	Expense	8057	Used to move funds to the non-operating, capital long-term fund, part of the strategic initiatives sub-fund
Disallowances - Sponsored	Expense	6310	Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use: Use limited to the Division of Financial Affairs.
Transfer Out - DFS ONLY-Between UR & TR	Expense	8080	DFS USE ONLY. Transfer between accounts with different restriction classifications, UR and TR only. Must be used with 7080.
Interdept CIT - Telecom Recurring	Expense	6126	Telephone related monthly service charge from CIT. Use: CIT only
Services-Spons Subs over $25K	Expense	6650	Expenditures for work contracted for research or development only. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 paid on a subcontract is recorded with object code 6660. Use: For use in grants and contracts accounts only. Sub contract agreement through OSP is needed.
Employee Ben - Contract College - Fed	Expense	5625	Contract College Federal grant fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Supplies - Food Service Paper Goods	Expense	6570	Expenditures for Paper Goods for food service operations. Use: This code should only be used by departments providing food service.
Salary Wage Adjustment	Expense	5470	Central use only -- not directly used for payroll expense.
Debt Swap Interest	Expense	6922	Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only
Cost Share - Trsfr of Fds - Supplies	Expense	9940	Cost Share object code for SMAT level. System use only.
Capital Acq - Improvements Non Bldg	Expense	3720	Used when acquiring or recording the completion of improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
Interdept - Lease and Gap Rent Expense	Expense	6428	Interdepartmental expenditures for non-Facilities - Leases and gap rent. Must be offset by object code 4028. Consult DFS prior to using this object code.
Services - Misc.	Expense	6735	Any services that can't be categorized in any other service object code. Use: All other external services that do not fit in any other service category.
Indirect Cost - Gifts - Expense	Expense	9080	Facilities and administrative costs associated with restricted gifts. Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only.
Transfer out - DFS ONLY- To GNDEPT	Expense	8085	DFS USE ONLY. Transfer between PLGIFT and GNDEPT accounts that have different restriction classifications, TR and UR only. Must be used with 7085.
Over Runs & Write Offs - Sponsored	Expense	6320	Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs.

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KFS Object Codes

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