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KFS Object Codes

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  • Object Codes
Titlesort descending Category Code Description
Accounts Payable Other Liability 2020 A current liability representing money owed by Cornell to outside sources. Anything not recorded on object code 2000. Use: Fringe Benefits (pension, insurances)
Accounts Receivable Asset 1200 A current asset representing an amount due Cornell resulting from the sale of goods or services. Use: Any department where goods and services are invoiced.
Accounts Receivable - Contract Grant Asset 1300 A current asset representing an amount due Cornell as a result of invoicing Contract & Grant agreements or Federal Appropriations. Use: Restricted for DFS use only.
Accounts Receivable - Extension Assoc. Asset 1390 An asset is created by cooperative extension activity. Use: Cornell cooperative extension activity that is billed to individual counties monthly.
Accounts Receivable - Plant Account Asset 1245 Use: Restricted for DFS Use Only. Asset related to Construction Debt.
Accounts Receivable - Project Advance Asset 1410 An asset created to cover project expenses. Use: An advance to an employee or designee for project expenses. This receivable is relieved when the project reimbursement and/or an advance deposit is processed.
Accounts Receivable - Student Asset 1220 Asset created when a student's account is credited prior to receipt of external funds Use: Private loans from banks, outside scholarships
Accounts Receivable - Student Loan Fed Asset 1225 Asset created when a student's account is credited prior to receipt of loan funds from federal sources. Use: Perkins, Stafford
Accounts Receivable - Travel Advance Asset 1400 An asset created to cover travel expenses for an employee. Use: An advance to an employee or designee for travel at a future date. This receivable is relieved when the travel reimbursement and/or an advance deposit is processed.
Accounts Receivable -Participant Advance Asset 1420 An asset created to cover participant fees. Use: An advance to an employee or designee for participant fees. This receivable is relieved when the participant fee reimbursement and/or an advance deposit is processed.
Accounts Receivable-Student Loan Inst Asset 1226 Asset created when Cornell loans institutional funds to a student Use: PILIPP, Law School, Endowment loan programs
Accrued Expenses Liability 2010 Accrued expenses are expenses that have been incurred but are not yet invoiced. Therefore they will not appear on the financial statements unless an adjusting entry is entered prior to month end. Use: Used to properly record expenses within an accounting period.
Accum Depr - Art & Collect Asset 1865 Contra-asset, balance represents value of depreciation recorded for university's museum artworks Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr - Books Asset 1855 Contra-asset, balance represents accumulated value of depreciation recorded for university's catalogued library books Use: Used by central DFS staff 3 times per year (Dec, Mar, Jun).
Accum Depr - Computer Finance Lease Asset 1896 Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr - Fixed Equip Asset 1845 Contra-asset, balance represents accumulated value of depreciation recorded for university's fixed equipment.
Accum Depr - RE Finance Leases Asset 1894 Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr - Software Asset 1885 Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr- Building Asset 1815 Contra-asset, balance represents accumulated value of depreciation recorded for university's buildings Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module
Accum Depr- Computer Equip Asset 1883 Contra-asset, balance represents accumulated value of depreciation recorded for university's computer equipment Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module

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