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. |
Maint Routine - Equip |
Expense |
6565 |
Expenditures for repairs and maintenance necessary for the continued operation of equipment. e.g., oil change for vehicles. Use: |
Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
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 % |
Health Insurance - Other Grad Assist |
Expense |
8640 |
Payment of the student health insurance premium and health fee for CU graduate assistantships other than GRAs. Normally paid via the Student Financial System (PeopleSoft). Excludes other fees for GAs, fellows, professional and non-degree students. Use: graduate assistantship health insurance premium and fee. |
Benefits - Transportation Subsidy |
Expense |
5908 |
Used for payroll generated entries for the university's expense related to the NY MTA tax and other transportation subsidies offered to employees. |
Federal Unallowable - Food and Beverage |
Expense |
6425 |
Federal Unallowable food and beverage including alcohol Use: Non Travel related food and beverage |
Encumbrance Offset |
Fund Balance |
3110 |
System generated fund balance offset created when an encumbrance transaction is processed. |
Plant Funds - CIP Capitalize Offset |
Fund Balance |
3160 |
DO NOT USE. System generated capitalization offset entry. |
Fund Balance Object code |
Fund Balance |
3190 |
This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses. |
Transfer In-from Plant Gift |
Income |
7042 |
Used in the capital project (PLCIP) account receiving funds from a Plant Gift (PLGIFT) account. |
Interdept - Debt Contribution from Depts |
Income |
4029 |
Used in the internal loan (DBINTL) account that is making payments to an operating (GNxxxx) account. DFS USE ONLY. |
Appropriation - Federal |
Income |
4430 |
Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Limited to University Controller, Cornell Cooperative Extension, and CALS Director of Research |
Revenue - Other -Enterprise |
Income |
4112 |
Revenue from external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to: non-accredited summer programs. Limited to Campus Life or Campus Store |
Realized Gains on Investment |
Income |
4120 |
Gain or loss resulting from the sale of investment assets as part of investment strategy. Limited to Treasurer's office, Trust Office, University Controller |
Transfer in-from Restricted Gift -RGGIFT |
Income |
7043 |
Used in the capital project (PLCIP) account receiving funds from a Restricted Gift (RGGIFT) account. |
Revenue - Conferences |
Income |
4030 |
Revenue from external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable). Use not limited |
Interdept - Lease and Gap Rent Revenue |
Income |
4028 |
Non-IPP Revenue - Leases and gap rent. Must be offset by object code 6428.
Consult DFS prior to using this object code. |
Appropriation - NYS Bundy |
Income |
4440 |
NYS Bundy aid from New York State. Limited to University Controller, Budget Office |
Tuition - Undergraduate |
Income |
4150 |
Tuition for the undergraduate schools. Limited to University Bursar |