|
Internal Loan AcctRec -Capital |
Asset |
1270 |
Asset related to internal department loans, capital projects. Use: Restricted for DFS use only. |
|
Buildings |
Asset |
1810 |
Asset, balance represents capitalized acquisition value of university's buildings & Fixed equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Internal Loan AcctRec -Noncapital |
Asset |
1271 |
Asset related to internal department loans, non-capital projects. Use: Restricted for DFS use only. |
|
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 |
|
Operating Loan AcctRec |
Asset |
1272 |
Asset related to internal operating loans. Use: Restricted for DFS use only. |
|
Improvements not Buildings |
Asset |
1820 |
Asset, balance represents capitalized acquisition value of university's improvements other than buildings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Interdept - Accounts Receivable |
Asset |
1280 |
An asset created from sales activity between Cornell departments. An interdepartmental income code must be used on the other side of the transaction. Use: Used by departments to record income when the customers account can't be charged an expense due to the period end (month or year). |
|
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 |
|
Deposits in Transit/CC Receivable |
Asset |
1290 |
Used to temporarily hold credit card receivables. Should not be used for most credit card transactions as they are considered income as soon as they are received and should be booked to a revenue object code. |
|
Accum Depr- Improvements Not Bldg |
Asset |
1825 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's improvements 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 |
|
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. |
|
Accum Depr- Leasehold Improvements |
Asset |
1826 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's leasehold improvements 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 |
|
Allowance for C&G Reserves |
Asset |
1320 |
Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFS use only. |
|
Equipment - Fixed |
Asset |
1840 |
Asset, balance represents capitalized acquisition value of university's fixed equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
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. |
|
Accum Depr - Fixed Equip |
Asset |
1845 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's fixed equipment. |
|
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. |
|
Books |
Asset |
1850 |
Asset, balance represents capitalized acquisition value of university's cataloged library books Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
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. |
|
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). |
