|
Real Estate - Finance Lease |
Asset |
1893 |
Asset, balance represents capitalized acquisition value for finance (formerly capital) real estate leases. Used periods 1-13, auto generated entry when certain capital acquisition object codes (level CAPA) are used. |
|
Realized Gains on Investment |
Income |
4120 |
Gain or loss resulting from the sale of investment assets as part of investment strategy. Limited to Treasurer's office, Trust Office, University Controller |
|
Recruitment - Athletic |
Expense |
6370 |
Expenditures for dining, housing, and travel expenses related to Athletics recruiting. Use: Use limited to the Athletics Department. |
|
Recruitment - Employee |
Expense |
6340 |
Expenditures incurred during the interview process for potential employees. Use: Employee recruitment- Travel, Hosted Meals, Lodging, Advertising |
|
Redistribution- Allocated Costs |
Expense |
9051 |
Departmental redistribution of University Allocation Costs (OC 9050) to departments . Activity on this object code must net to zero. |
|
Redistribution-Allocated Maintenance Exp |
Expense |
9451 |
Departmental redistribution of Allocated Maintenance expense. Object code must net to zero within entry. Use: not limited. |
|
Refundable Grants - U. S. Govt |
Liability |
2600 |
Use: Limited to the Division of Financial Affairs. |
|
Relocation Moving |
Expense |
6345 |
Expenditures incurred to relocation new employees. Use: Payroll and non-payroll relocation expenses. See relocation policy. |
|
Rental - Misc. |
Expense |
6255 |
External rental expense for: booths, park pavilion, storage rentals, and equipment. Agreements with a term of less than one year. Use 6210 - 6240 for rentals with signed lease agreements greater than one year, 6385 for rentals associated with hosted events and 6631 for interdepartmental room and rental. Not to be used for travel related auto rental. |
|
Research Assistant, Grad (RA) |
Expense |
5505 |
Salary for Research Assistant positions only (job profile code 10819). Zero fringe rate |
|
Restricted Cash |
Asset |
1120 |
Represents cash received and being held for a restricted purpose (ie security deposit) |
|
Retainage - Liability |
Liability |
2070 |
FACILITIES and DFS USE ONLY. A portion of the agreed upon contract price deliberately withheld until the work is substantially complete to assure that contractor or subcontractor will satisfy its obligations and complete a construction project. |
|
Revenue - Athletic Revenue |
Income |
4260 |
Revenue from athletic department activities. Use: Limited to Athletics department |
|
Revenue - Campus Store Enterprise |
Income |
4013 |
Sale of goods and/or services provided by CU Store to external customers. Limited to Campus Store |
|
Revenue - Commission |
Income |
4080 |
Revenue from external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Use not limited. |
|
Revenue - Commission Enterprise |
Income |
4082 |
Revenue from external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Limited to Campus Life or Campus Store |
|
Revenue - Conferences |
Income |
4030 |
Revenue from external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable). Use not limited |
|
Revenue - Conferences Enterprise |
Income |
4032 |
Revenue from external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable). Limited to Campus Life or Campus Store |
|
Revenue - Corporate Sponsorships |
Income |
4100 |
Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event. Contact DFS General Accounting (accounting@cornell.edu) before using. |
|
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 |
