|
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. |
|
Interdept - Room & Space Rental |
Expense |
6631 |
Expenditures for on campus room & space rental Use: Biotech, ILR conference center, Sage Hall, etc. |
|
Interdept CIT - Telecom Recurring |
Expense |
6126 |
Telephone related monthly service charge from CIT. Use: CIT only |
|
Depreciation - Improvement Not Bldg |
Expense |
6307 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Trade Consumables |
Expense |
6535 |
Expenditures for consumable materials for use by the Trades within FCS. Use: Facilities and Campus Services |
|
Misc Comp/Allowances Min Benefits |
Expense |
5460 |
Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Benefits - Adjustments |
Expense |
5630 |
Used to process employee benefit adjustments. DFS use only. |
|
External Debt Interest |
Expense |
6920 |
Interest payments for external debt. Use: |
|
Cost Share - Acad Non Prof Sal |
Expense |
9921 |
Cost Share object code for ACAD level. System use only |
|
Loss on the Disposition of Assets |
Expense |
6395 |
SYSTEM USE ONLY. Represents the undepreciated value of retired capital assets |
|
FIN AID-Tuition - Professional Student |
Expense |
8520 |
Payment of tuition for CU professional students (e.g. MBA, Law, DVM, M.Eng., MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree or other graduate students. Use: professional school tuition. |
|
Capital Equip - Fabricated Gov't Owned |
Expense |
3810 |
Used when completing a fabrication project that exceeds the capital threshold but ownership isn't with Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM. |
|
Services - Honorarium - Fed Unallowable |
Expense |
6730 |
Unsolicited payment for services. Federally unallowable Use: Voluntary speaker fees, voluntary hosting fee (e.g. farm visit where no fee is expected) |
|
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! |
|
Over Runs & Write Offs - Sponsored |
Expense |
6320 |
Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs. |
|
Interdept - Room Charge, Statler Hotel |
Expense |
6632 |
Interdept - Room Charge, Statler Hotel |
|
Communication - Data |
Expense |
6130 |
Data/internet related charges (Roadrunner, Fios, Comcast, etc.) Use: External vendors |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Supplies - Lab/Project |
Expense |
6540 |
Expenditures for laboratory supplies and materials, including animals required for laboratory use, food for these animals, related chemicals, and related glassware Use: Not limited. |
|
Salary Wage Adjustment |
Expense |
5470 |
Central use only -- not directly used for payroll expense. |
