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KFS Object Codes

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Titlesort descending Category Code Description
Investments - MTP Contra Asset 1735 Use: Limited to the Division of Financial Services (DFS).
Investments - Other Asset 1755 Use: Limited to the Division of Financial Affairs.
Investments - Separately Invested Asset 1745 Use: Limited to the Division of Financial Affairs.
Investments - SI Gift Annuity Asset 1740 Use: Limited to the Division of Financial Services (DFS).
Investments - Subsidiary Asset 1710 Use: Limited to the Division of Financial Services (DFS).
Land Asset 1800 Asset, balance represents value of university's land holdings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files
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.
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.
Lease - Real Property Expense 6230 Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property. Use 6255 for storage units and containers. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
Lease - Vehicle Expense 6240 Lease expenditures for automobiles, tractors, trailers and buses with a signed lease agreement term of one year or greater. Not to be used for travel related auto rental. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
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.
Leasehold Improvements Asset 1821 Asset, balance represents capitalized acquisition value of university's leasehold improvements Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files
Liabilities - External-Other Debt Liability 2130 To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only
Liabilities - Tax Liability 2025 To record sales tax liabilities Use: Record sales tax collected on the sale of goods.
Liability - Gift Annuity Liability 2550 Use: Limited to the Division of Financial Affairs.
Liability - Living Trust Liability 2540 Use: Limited to the Division of Financial Affairs.
Library On-Line Annual Subscription Expense 6155 Expenditures for on-line, cataloged, library materials for which access expires within one year if not renewed (non-capital). Use limited to university libraries.
Loan - Cancelled/Forgiven Expense 8320 Used to record student loans cancelled/forgiven, use restricted to Bursar and Law School.
Loss on the Disposition of Assets Expense 6395 SYSTEM USE ONLY. Represents the undepreciated value of retired capital assets
LTIP Investment Service Charge Income 4380 Investment income allocated to fund specified expenses. Limited to Treasurer's office

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Division of Financial Services

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