|
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. |
|
Income - Allocation Department |
Income |
4510 |
Used during the budget process to record the initial budget allocation in a GNDEPT account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group and Account Type. Use not limited |
|
NO LTIP Withdrawal to Oper/Liab |
Income |
3230 |
CENTRAL USE ONLY, FASB REALLOCATION |
|
Fees - Inabsentia - Graduate |
Income |
4215 |
In absentia fees for graduate students. Limited to University Bursar |
|
Interdept Revenue CIT |
Income |
4025 |
Sale of goods and services provided by CIT to other CU departments. Limited to CIT |
|
Gain on Sale of Assets |
Income |
4800 |
Proceeds from the sale of University owned capital or non-capital assets. Use: Used for the gains on a sale of a capital or non-capital asset to an entity outside the University. Use 4850 for internal sales. |
|
Interdept Revenue Copy Services |
Income |
4024 |
Sale of copy services to other CU departments. Use not limited |
|
NO - Terminated SIA |
Income |
3252 |
CENTRAL USE ONLY, Split interest agreement terminations and Outside Trust terminations (net). |
|
Fees - Graduate Mandatory |
Income |
4220 |
Mandatory fees for graduate students for matriculation and/or health insurance. Limited to University Bursar |
|
Transfer In - from Current Operating |
Income |
7000 |
Used in the account receiving funds when transferring from an operating account (Fund GN or RG). If accounts on both sides of transfer are in the same fund group, 707x/807x may be a better choice. REMINDER: Do NOT transfer between restriction classes! |
|
Interdept Revenue Facilities |
Income |
4026 |
Sale of goods and/or services provided by Facilities to other CU departments. Limited to Facilities Services |
|
Transfer In - from Sale of Capital Asset |
Income |
4850 |
Used in the account receiving funds when selling capital equipment to another Cornell department. For use on a Transfer of Funds doc only. MUST ALWAYS BE USED WITH 3850. |
|
Revenue - Startup Support |
Income |
4095 |
Revenue that is received for services provided by the university to start-up companies created as a result of a university program. Payment may be in the form of an equity position in the start-up company. Use of this object code must be approved by DFS. |
|
NO - Gifts Cash |
Income |
3255 |
CENTRAL USE ONLY (AA&D) Non-operating Donors' gifts of cash. |
|
Fees - Application |
Income |
4230 |
Fees assessed to individuals applying to a college, professional school, or academic program at Cornell. Use not Limited |
|
Transfer in-From Cent Bdgt Curr Op-UBO |
Income |
7004 |
University Budget Office (UBO) use only. Used in an account receiving funds when transferring from a Central UBO current operating account (Fund GN) |
|
Interdept Revenue Utilities |
Income |
4027 |
Sale of goods and/or services provided by Utilities to other CU departments. Limited to Utilities Services/Facilities |
|
BM-Planned Maintenance Assessment Income |
Income |
4950 |
IPP income from Planned Maintenance Assessment Model. This object code must net with 9450. IPP use only. |
|
NO - Invest Inc Int & Div |
Income |
3260 |
CENTRAL USE ONLY, Non Operating Interest Income, Dividends on Investments and Student Loan Activity |
|
Revenue - Student Housing Campus Life |
Income |
4240 |
Limited to Student and Academic Services (SAS), an enterprise operation. Revenue from external customers for "Student Housing". |
