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KFS Object Codes

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  • Object Codes
Title Categorysort ascending Code Description
Intern/ Resident - Min Rate Expense 5141 Salary for interns/resident. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Capitalized Interest Expense Expense 6923 The Interest added to the cost of a self-constructed, long-term asset. The interest on debt used to finance the asset's construction Use: Plant Accounting only
External Debt Interest Expense 6920 Interest payments for external debt. Use:
Lease - Computers Expense 6210 Lease expenditures for computers, audio visual and peripheral equipment with a signed lease agreement term of one year or greater. Use: Operating leases of computer, audio visual equipment, etc. from external vendors. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
Cost Share - FAGR Expense 9935 Cost Share object code for NOER level. System use only.
Services - Honorarium - Fed Unallowable Expense 6730 Unsolicited payment for services. Federally unallowable Use: Voluntary speaker fees, voluntary hosting fee (e.g. farm visit where no fee is expected)
Software as a Service Expense 6618 Application software provided and hosted by external vendors. Costs are generally inclusive of software maintenance, usage licenses and system support (also see 6617 Cloud Computing Services). Use: Expenses for obtaining access to software as a service application through a cloud-based offering. Applications are supported by the vendor but may be locally configured by Cornell. Examples include Workday, Concur.
Benefits - Employee CU Tuition - Ugrad Expense 5937 Used to record expenses related to undergraduate studies under the Tuition Assistance Program. Bursar generated and manual entries. Central use only.
Budget - Graduate Assistant (GA) Expense 5535 Budget use only. Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate
Interdept - Participant Support -Other Expense 9093 Interdepartmental costs to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Costs may include training materials, laboratory supplies, conference fees, or travel. Excluded from MTDC.
Interdept Maintenance - Grounds Expense 6490 Expenditures grounds maintenance. Use: Facilities is the primary user of this code.
Salary Accrual Expense 5380 Used only for end of fiscal year salary and wage accruals (typically, the amount of BiWeekly payroll earned in the last few days of the closing fiscal year, but to be paid out in the coming fiscal year.) Zero fringe rate.
Budget - General S&W - No Benefits Expense 5390 Budget use only. To budget salary and wages with no benefits.
FIN AID-Stipends - Graduate Fellowship Expense 8100 Payment of stipend for CU graduate fellows and trainees. Normally paid via the Student Financial System. Excludes payments for professional and non-degree students. Use: graduate fellowship and traineeship stipends
Capital Acq - Vehicles Expense 3640 Used when acquiring vehicles exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
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.
Academic - Visiting Expense 5150 Salary for visiting clinical academics (job profile codes 11461, 11462, 11463). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
SUNY Spec - Fixed Equip Expense 6950 Expenditures, for equipment which becomes affixed to structures, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 556X. Use: SUNY only
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:
Lease -Copiers & Multi-Function Printers Expense 6215 Lease expenditures for copiers & multi-function printers with a signed lease agreement term of one year or greater. Maintenance agreements on purchased copiers should be charged to 6475. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.

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