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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Due To Other Liability 2330 Use: Limited to the Division of Financial Affairs.
Due To Qatar Liability 2340 Use: Limited to the Division of Financial Affairs.
Funds Held In Trust For Others Liability 2410 Use: Limited to the Division of Financial Affairs.
FHFO- LTIP Investment Earnings Liability 2416 LTIP monthly investment earnings for FHFO accounts. Use: DFS use only
PLIF - Liability Liability 2500 Use: Limited to the Division of Financial Affairs.
PLIF - Income Liability 2530 Use: Limited to the Division of Financial Affairs.
Liability - Living Trust Liability 2540 Use: Limited to the Division of Financial Affairs.
Liability - Gift Annuity Liability 2550 Use: Limited to the Division of Financial Affairs.
Refundable Grants - U. S. Govt Liability 2600 Use for activity related to the Perkins loan fund. Limited to the Division of Financial Services and Bursar Office.
Travel Application Payable - LIMITED USE Liability 2640 Concur travel amounts due employee. Use: Limited to system generated Concur transactions.
Accounts Payable Offset Liability 2900 Accounts payable offset entries are generated for disbursement vouchers, payment requests, credit memos and department feeds creating a liability until the payment is disbursed. Use: When the payment is made object code 2900 is reversed and replaced with 1000. This is automatic.
Retainage - Liability Liability 2070 FACILITIES and DFS USE ONLY. A portion of the agreed upon contract price deliberately withheld until the work is substantially complete to assure that contractor or subcontractor will satisfy its obligations and complete a construction project.
Notes Payable - Non-Debt Liability 2100 Use: Limited to the Division of Financial Affairs.
Bonds Payable Liability 2110 To record liability related to External Bond Debt - Financial Statements Bonds and Notes Payable Use: External Bond Debt Only
NON-QUAL DEFERRED COMP NO FRINGE Liability 5445 Deferred compensation for specific employees. Zero fringe rate %
Liabilities - External-Other Debt Liability 2130 To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only
Accounts Payable Liability 2000 A current liability representing money owed by Cornell to outside sources. Use: Fringe Benefits (pension, insurances), taxes, garnishments,
Bond Premium Liability 2140 Deferment of Bond Premium costs over the life of the debt. The expense is amortized monthly. Used to Record deferment of Bond Premium related to External bond Debt.
Accrued Expenses Liability 2010 Accrued expenses are expenses that have been incurred but are not yet invoiced. Therefore they will not appear on the financial statements unless an adjusting entry is entered prior to month end. Use: Used to properly record expenses within an accounting period.
Deferred-Bond Issuance Costs-Contra Liab Liability 2141 Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt.

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Division of Financial Services

377 Pine Tree Road, East Hill Plaza
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