Capital Acq - Leasehold Improvements |
Expense |
3725 |
Used when acquiring or recording the completion of leasehold improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Cost of Benefits - Salary Continuation |
Expense |
5909 |
Used for payroll generated entries and to record vendor expenses related to various employee salary continuation programs such as workers compensation, unemployment insurance, long term disability and life insurance. DFS/HR use only |
Salary Wage Adjustment |
Expense |
5470 |
Central use only -- not directly used for payroll expense. |
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
Services - Independent Contractor |
Expense |
6620 |
Expenditures for professional services from independent contractors, including related travel and subsistence expenses. Use: Must have signed independent contractor/consultant agreement. |
Budget-Employee Benefits-Manual calc |
Expense |
5496 |
Budget use only: To manually calculate a planned benefit amount. |
Nonexempt - Administrative |
Expense |
5300 |
Salary for general non-exempt staff positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution. |
Academic - Professor |
Expense |
5000 |
Salary for full professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Maintenance - Grounds |
Expense |
6495 |
Expenditures grounds maintenance. Use: External providers of grounds services such as snow plowing, landscaping, etc. |
Cost Share - Trsfr of Fds - GA Support |
Expense |
9982 |
Cost Share object code for GRAS level. System use only. |
Redistribution-Allocated Maintenance Exp |
Expense |
9451 |
Departmental redistribution of Allocated Maintenance expense. Object code must net to zero within entry. Use: not limited. |
Academic - Special Professor |
Expense |
5025 |
For long term, non-tenure track, benefits-eligible faculty who serve an essential teaching function in a clinical setting. Used in the following job codes: 11311, 11313, 11314, 11461, 11462, 11463, 11656 and 11657.
While faculty members of this rank may have additional research, service, or outreach obligations, teaching is their primary responsibility. The title may not be used for positions whose responsibilities largely replicate those of tenure-track faculty. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
Prizes - Non-Student |
Expense |
6367 |
Prizes or awards for individuals other than CU students. E.g. CU administers a national award for the best play, and issues a payment to an author not at Cornell. Caution: prize payments to CU employees must go through the payroll system using a compensation object code. Use: prizes for non-students. |
PM-Building Care Assessment Expense |
Expense |
9460 |
IPP allocation of Building Care Assessment Model expense. This object code must net with 4960. IPP use only. |
Fees - Real Property Insurance |
Expense |
6170 |
Expenditures for insurance premium fees to outside brokers on real property. Use: External vendors |
Loan - Cancelled/Forgiven |
Expense |
8320 |
Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School. |
Interest Prompt |
Expense |
6921 |
Expenditures for interest, over $10.00, that New York State pays on behalf of the university, for payments made after the net 30 day requirement. Based on New York State Legislation, these disbursements are brought to the attention of DFS Use: |
Finance Lease -Equipment |
Expense |
3730 |
Used when acquiring or recording equipment leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Cost of Benefits - Education |
Expense |
5910 |
Used for Bursar system generated entries related to the University's expense for the Employee Degree Program (EDP). DFS/HR use only. |
Capital Equipment - Trade In |
Expense |
7099 |
To record the value of a trade-in, debit the capital object code used for the new asset, and credit object code 7099 for the amount of the trade-in. The will properly record the value of the new asset to include the actual purchase price plus the trade-in value. |