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KFS Object Codes

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  • Object Codes
Titlesort descending Category Code Description
Nonexempt - Technical Min Rate Expense 5325 Salary for short term, non benefit-eligible general non-exempt technical positions not otherwise categorized. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Nonexempt - Technical, Redistribution Expense 5340 Similar to 5320. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Nonexempt - Union, Redistribution Expense 5370 Similar to 5340. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Nonexempt Intern Expense 5330 Wages for Interns. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %.
Nonexempt Intern - Min Rate Expense 5331 Wages for Interns. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Notes Payable - Non-Debt Liability 2100 Use: Limited to the Division of Financial Affairs.
Notes Receivable Asset 1670 CUVS Not related to Bonds and Notes Payable Use: External Debt amortizaion of Notes Receivable per note terms
Operating Loan AcctRec Asset 1272 Asset related to internal operating loans. Use: Restricted for DFS use only.
Operating Loan Payable Liability 2032 Liability related to internal operating loans. Use: Restricted for DFS Use Only
Other General Expense Expense 6360 Expenditures that can not be properly classified under any other general expense code. Use: Use of this code must be infrequent.
Over Runs & Write Offs - Sponsored Expense 6320 Expenditure adjustment upon closeout of Contract and Grant project. Use Limited to the Division of Financial Affairs.
Over/Short - Cash Expense 6400 Overages or shortages for daily sales. Use: Use to reconcile a cash drawer or register
Over/Short - Inventory Expense 6405 Adjustments to inventory levels. Use: Use to reconcile physical inventory to GL
Overtime Expense 5360 Paid overtime for all non-exempt non-student employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Participant Support - Fees Expense 9098 Fees to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Fees paid by the participant may include laboratory fees, passport/visa fees for foreign participants, or registration fees. Example REU, MARC, RET programs. Excluded from MTDC.
Participant Support - Other Expense 9099 Certain other costs, borne by the participant to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Costs paid by the participant may include training materials or laboratory supplies. Example REU, MARC, RET programs. Excluded from MTDC.
Participant Support - Travel Expense 9097 Travel payment to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Example REU, MARC, RET programs. Excluded from MTDC. Not to be used for payments to visitors, employees or where delivery of service is required.
Participant Support-Stipend/Subsistence Expense 9096 Non-compensatory stipend or subsistence payment to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Example REU, MARC, RET programs. Excluded from MTDC. Not to be used for payments to visitors, employees, or where delivery of service is required.
Pass Through Expense Asset 1350 An asset representing an amount due to Cornell for expenses incurred on behalf of customers that has not yet been billed to those customers. Use: Expenses incurred on behalf of customers are posted to this object code. The amount is relieved once an invoice is created to be sent to the customer for reimbursement.
Payments-Other Institution-Student Study Expense 6165 Expenditures for Tuition and fees associated students studying at other Colleges or Universities. The student tuition is recorded in the Cornell bursar using the appropriate tuition object code. This object code is used to pay invoices from the other Institution for either Tuition Paid Out (TPO) or Program Fee Out (PFO). Use: Units that have students at other Colleges or Universities.

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Division of Financial Services

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