|
Rental - Misc. |
Expense |
6255 |
External rental expense for: booths, park pavilion, storage rentals, and equipment. Agreements with a term of less than one year. Use 6210 - 6240 for rentals with signed lease agreements greater than one year, 6385 for rentals associated with hosted events and 6631 for interdepartmental room and rental. Not to be used for travel related auto rental. |
|
Food - Non-travel business |
Expense |
6260 |
Expenditures for food and beverages. Do not use on Contract & Grant accounts unless budgeted in the award. Use: This code must not be used to record expenditures for planned activities such as dedications, conferences, formal dinners, or food while traveling. |
|
F&A Recovery - Expense |
Expense |
9070 |
Facilities and administrative costs generally associated with contract and grants funds (Fund CG). 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. |
|
Cost Share - Trsfr of Fds - Services |
Expense |
9967 |
Cost Share object code for SVCS level. System use only. |
|
Interdept Maint Routine - Facilities |
Expense |
6460 |
Expenditures for repairs and maintenance necessary for the continued operation of an existing campus facility or system. Use: Repairs to the central heating system of a building. |
|
Employee Ben - Contract Coll-CU Provide |
Expense |
5620 |
Contract College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Interdept - Cost of Sales |
Expense |
6015 |
The cost of merchandise sold to Cornell University customers from inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales. |
|
Transfer Out - DFS ONLY-Between UR & TR |
Expense |
8080 |
DFS USE ONLY. Transfer between accounts with different restriction classifications, UR and TR only. Must be used with 7080. |
|
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. |
|
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 % |
|
Interdept - Utilities - Potable Water |
Expense |
6880 |
Interdepartmental expense for potable water Use: Potable Water provided by Cornell generating dept. |
|
Services - Safety |
Expense |
6700 |
Expenditures for external safety services such as Ithaca police, Ithaca fire department, etc. Use: Safety services provided for traffic control |
|
Cost Share - FAGR |
Expense |
9935 |
Cost Share object code for NOER level. System use only. |
|
Interdept - CIT Storage Farm |
Expense |
6602 |
Storage Farm charge from CIT Use: Use limited to CIT. |
|
Amortization |
Expense |
6270 |
Expenditures for principal on loans for capital assets. Use: Use limited to the Division of Financial Affairs. |
|
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. |
|
Cost Share object code for CAPA level |
Expense |
9970 |
Cost Share object code for CAPA level. System 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 |
|
Employee Ben - Contract College - Fed |
Expense |
5625 |
Contract College Federal grant fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Non Capital Retainage Expense |
Expense |
6070 |
Amount withheld from vendor payment until job is completed. Use: Amount withheld from vendor payment until job is completed. |
