Cash - Petty Cash |
Asset |
1100 |
Minimal amount of cash kept on hand to pay for small expenditure items ($75 and under) when a procurement card cannot be used. Use: See policy 3.21 |
Vehicles - Capital Lease |
Asset |
1897 |
Asset, balance represents capitalized acquisition value for capital vehicles leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
Investments - Master Trust Plan |
Asset |
1730 |
Use: Limited to the Division of Financial Services (DFS). |
Cash Drawer |
Asset |
1101 |
Specific amount of cash used to make change in retail operations. (register drawer or vault) Use: Reconciliation of cash drawers should be done every day the drawer is used and periodically if the drawer is not used regularly |
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Investments - MTP Contra |
Asset |
1735 |
Use: Limited to the Division of Financial Services (DFS). |
Cash In Bank |
Asset |
1110 |
Represents the actual cash deposited in Cornell's bank accounts. Use: Automatically populated by KFS when an advance deposit (AD) is completed. |
Accumu Depr - Equip Finance Leases |
Asset |
1899 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Restricted Cash |
Asset |
1120 |
Represents cash received and being held for a restricted purpose (ie security deposit) |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services. |
Accounts Receivable - Project Advance |
Asset |
1410 |
An asset created to cover project expenses. Use: An advance to an employee or designee for project expenses. This receivable is relieved when the project reimbursement and/or an advance deposit is processed. |
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable |
Asset |
1200 |
A current asset representing an amount due Cornell resulting from the sale of goods or services. Use: Any department where goods and services are invoiced. |
Accounts Receivable -Participant Advance |
Asset |
1420 |
An asset created to cover participant fees. Use: An advance to an employee or designee for participant fees. This receivable is relieved when the participant fee reimbursement and/or an advance deposit is processed. |
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. |
Interdept Alterations Renovation Not Cap |
Expense |
6461 |
Expenditures for altering or renovating an existing structure. Use: Do not use this code if either or both of the following conditions exist:1) changes cost $100,000 or more and extend the useful life |
Cost Share object code for CAPA level |
Expense |
9970 |
Cost Share object code for CAPA level. System use only. |