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. |
Capital Acq - Improvements Non Bldg |
Expense |
3720 |
Used when acquiring or recording the completion of improvements that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
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. |
Capital Acq - Buildings |
Expense |
3710 |
Used when acquiring or recording the completion of buildings that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Capital Acq - Land |
Expense |
3700 |
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. |
Capital Acq - Computer Software |
Expense |
3660 |
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. |
Capital Acq - Computer Equip |
Expense |
3650 |
Used when acquiring computer equipment exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
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. |
Capital Acq - Gov't Owned Equip |
Expense |
3635 |
Used when acquiring moveable capital equipment whose title does not belong to Cornell. Will not generate capitalization entries, but will create a capital asset record in CAM. |
Capital Acq - Moveable Equipment |
Expense |
3630 |
Used when acquiring moveable capital equipment. Moveable equipment is easily transportable. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Capital Acq - Fixed Equipment |
Expense |
3620 |
Used when acquiring fixed capital equipment. Fixed equipment is non-moveable, permanently attached. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Capital Acq - Art & Collections |
Expense |
3610 |
JOHNSON MUSEUM USE ONLY. Used by museum acquiring cataloged artwork, will generate capitalization entries on asset object code. Other units should use object code 3630 when purchasing artwork. |
Capital Acq - Rare Books |
Expense |
3605 |
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. |
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. |
NO - Approp CPMRR - State Const Fund |
Income |
3465 |
DFS (Facilities and Budget) USE ONLY. Used to record CPMRR allocations for CIP projects. |
NO - Gift In Kind - Contribution |
Income |
3360 |
Donors' gifts of tangible personal property that qualify as non operating (books, art, equipment, etc.). Limited to Office of Alumni Affairs |
Non Operating - Approp-State Const Fund |
Income |
3335 |
DFS (Facilities and Budget) USE ONLY. Used to record the State University Construction Funding (SUCF) allocations for CIP projects. |
Non Operating - Contract & Grant Revenue |
Income |
3315 |
Non-Operating Revenue from contracts and grants. Generally associated with construction projects. Limited to University Controller |
NO - Interest Income - Outside Trusts |
Income |
3285 |
AA&D USE ONLY. Interest income or dividends received on Outside Trusts. |
NO - LTIP Payout - Dept CY |
Income |
3279 |
Non-operating movement of current year LTIP payout between payout income account and other non-operating accounts. Use not limited. |