|Taxes - Other
|Expenditures for state and federal taxes owed by the University. Use: Sales taxes paid as part of purchase should be charged to the initial expense.
|Loan - Cancelled/Forgiven
|Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School.
|Capital Acq - Computer Software
|Used when acquiring software exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
|Cost of Benefits - Retirement
|Used for payroll generated entries for the university's expense for contribution to the Endowed employees' retirement plan. Also used to record vendor expenses, such as consulting, related to retirement plans. DFS/HR use only.
|Capital Lease Equip Interest
|Interest expense related to capital equipment leases. Use: Not limited
|Budget - Staff SIP
|Budget use only.
|Travel, Domestic, Student,Mission-relatd
|Expenditures for domestic travel that the university considers to be travel among the fifty states, its possessions, or its territories. Use: For class trip or mission related educational travel of students, normally paid through the travel reimbursement process. All fees associated with a trip should be charged to the travel object code. Not for Business-related travel, nor student travel grants. See policy 3.2 for further details.
|Nonexempt - Professional
|Salary for general non-exempt professional positions not otherwise categorized. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
|Services - Medical and Health Care
|Expenditures for medical services provided by outside vendors. Use: Contractual agreements with medical providers to cover students medical needs off campus. i.e Cornell in Washington. Any medical expenses related to travel should be coded to travel, 6750/6760.
|Academic - Special Professor
|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 %.
|Budget Only - Employee Recruitment
|Budget object code for employee recruitment Use: Budget code only
|BM-Stewardship Maint Assessment Expense
|IPP allocation of Stewardship Maintenance Assessment Model expense. This object code must net with 4952. IPP use only.
|Supplies - Hospital and Clinical
|Expenditures for hospital and clinical supplies and materials, including dental, optical, surgical, and X-ray supplies. Use: Not limited
|UBIT- Unrelated Business Income Tax
|Expenditures for Unrelated Business Income Tax. Use: Unrelated Business Income Tax. DFS Use Only
|Prizes - Non-Degree
|Payment of prizes or awards for non-degree Cornell students. A prize is awarded in conjunction with a competition in which one voluntarily initiate participation and are judged by a designated committee, faculty/staff, student organization, college, or department. An award is given in recognition of outstanding religious, charitable, scientific, educational, artistic, literary, or civic performance or achievement and are not part of a student's financial aid package. Use: non-degree student prizes.
|Capital Acq - Land
|REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
|Cost of Benefits - Health & Welfare
|Used for various health care benefit expenses, such as the university's HSA contribution and payments to health care providers for claims processing, both payroll and manual entries. May be used by units in rare instances for the payment of university share health insurance and related costs.
|Bond Premium Interest
|Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only.
|Bond Issuance Costs Interest
|Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only.
|Budget - Union SIP
|Budget use only.