|
Academic - Post Doctoral Assoc |
Expense |
5180 |
Salary for post-doctoral associates and visiting academics, critics, scientists. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Budget - CG Unexpended - DFS Use Only |
Expense |
6925 |
DFS Use Only- Contract and grant funds that are authorized but unexpended. Provides reporting on how much units/faculty have not spent. |
|
Health Insurance - GRA |
Expense |
8635 |
Payment of the student health insurance premium and health fee for CU graduate research assistantships. Normally paid via the Student Financial System (Peoplesoft). Excludes other fees for fellows, professional and non-degree students. Use: GRA health insurance premium and fee. |
|
Lease - Real Property |
Expense |
6230 |
Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property.
Use 6255 for storage units and containers.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
|
Interdept - CIT CU Print |
Expense |
6606 |
CU Print charge from CIT Use: Use limited to CIT. |
|
Salary Wage Adjustment- Professor |
Expense |
5472 |
Central use only -- not directly used for payroll expense. |
|
Services - Federal Unallowable |
Expense |
6740 |
Expenditures for services that are classified as nonrecoverable according to the Uniform Guidance (2 CFR 200). Use: Advertising, Alumni services, Printing, etc. |
|
Transfer Out- to Capital Reserve |
Expense |
8041 |
Used in the operating (GNxxxx) account providing funds to a Capital Reserve (RVCAPT) account. |
|
Cost of Sales - Food |
Expense |
6000 |
The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Maintenance Prevention - Equipment |
Expense |
6475 |
Scheduled activities to ensure regulatory compliance, or keep equipment or software operating, or extend the useful life of equipment or software. Preventive maintenance costs should not be capitalized. Use: External providers of preventative maintenance services for equipment, vehicles, owned copiers, etc. |
|
Budget - Teaching Assistant, Grad (TA) |
Expense |
5550 |
Budget use only: Plan for Teaching Assistants. Salary for Graduate Teaching Assistant positions only (job profile code 10938). Zero fringe rate. |
|
Cost Share - Professional Sal |
Expense |
9924 |
Cost Share object code for NAEX level. System use only. |
|
Capital Acq - Library Books |
Expense |
3600 |
LIBRARY USE ONLY. Used when acquiring cataloged library materials, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing books. |
|
Student Hourly - Overtime |
Expense |
5560 |
Overtime payments for undergraduate student wages. Zero fringe rate |
|
Interdept - Recruitment - Employee |
Expense |
6342 |
Interdepartmental (from other Cornell units) expenses incurred during the interview process for potential employees. Use: Employee recruitment- C2C Travel, Hosted Meals, Statler Hotel, on campus parking. |
|
Budget - General S&W - Minimum Benefits |
Expense |
5395 |
Budget use only. To budget salary and wages with Minimum benefits. |
|
Relocation Moving |
Expense |
6345 |
Expenditures incurred to relocation new employees. Use: Payroll and non-payroll relocation expenses. See relocation policy. |
|
Budget - General S&W - Maximum Benefits |
Expense |
5396 |
Budget use only. To budget salary and wages with Maximum benefits. |
|
Budget - Academic - Professional |
Expense |
5190 |
Budget use only for Salary for various academic professionals |
|
Capitalized RE Lease Interest |
Expense |
6926 |
Interest expense related to capital real estate leases. Use: Not limited |
