|
Lease - Equipment |
Expense |
6220 |
Lease expenditures on equipment with a signed lease agreement term of one year or greater. Any leased equipment including research and lab equipment. Any security deposits should be booked to 1630 and reversed at the end of the lease.
For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification. |
|
Internal Loan Payable - Capital |
Liability |
2030 |
Liability related to internal department loans, capital projects. Use: Restricted for DFS Use Only |
|
Operating Loan Payable |
Liability |
2032 |
Liability related to internal operating loans. Use: Restricted for DFS Use Only |
|
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. |
|
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. |
|
Revenue - Student Housing Campus Life |
Income |
4240 |
Limited to Student and Academic Services (SAS), an enterprise operation. Revenue from external customers for "Student Housing". |
|
Deferred Benefits - LTIP Invest Earnings |
Liability |
2226 |
LTIP monthly investment earnings for Deferred Benefits accounts. Restricted for DFS use only. |
|
Deferred Comp - LTIP Investment Earnings |
Liability |
2228 |
LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFS use only. |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFS use only |
|
Fees - Graduate Mandatory |
Income |
4220 |
Mandatory fees for graduate students for matriculation and/or health insurance. Limited to University Bursar |
|
Fees - Non-Degree Mandatory |
Income |
4160 |
Mandatory fees for non-matriculating students. Use not limited |
|
Fees - Professional Mandatory |
Income |
4200 |
Mandatory fees for the professional schools. Limited to University Bursar |
|
Fees - Undergraduate Mandatory |
Income |
4180 |
Mandatory fees for the undergraduate schools. Limited to University Bursar |
|
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services. |
|
Cash - Petty Cash |
Asset |
1100 |
Minimal amount of cash kept on hand to pay for small expenditure items ($75 and under) when a procurement card cannot be used. Use: See policy 3.21 |
|
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 Revenue Misc |
Income |
4020 |
Misc Sale of goods and/or services provided by CU departments to other CU departments. Use not limited |
|
Revenue - Fees/Dues |
Income |
4075 |
Misc. Fee income other than fees for conference registration. Use: Any fees collected for Campus to Campus cancellation fees, membership fees/dues, etc. Use not limited |
|
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
