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KFS Object Codes

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  • Object Codes
Title Categorysort ascending Code Description
Interdept - Utilities - Chilled Water Expense 6860 Interdepartmental expense for chilled water Use: Chilled Water provided by Cornell generating dept.
Services - Commissions Expense 6680 Expenditures for a commission paid for services. Use: Travel booking for Statler via outside agent, Campus store products.
Capital Acq - Land Expense 3700 REAL ESTATE OFFICE USE ONLY. Used when acquiring land. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
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.
Extension Association - Skilled Trades Expense 5260 CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association skilled trades (printing, farm workers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Interdept - CIT Cloud Services Expense 6607 Computing, storage, and application platform resources hosted by an external vendor and brokered or administered by CIT on behalf of campus users. Use: Charges initiated by CIT. Expenses for the provision of cloud resources covered under a central contract.
Debt Swap Interest Expense 6922 Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only
F&A Recovery - Expense Expense 9070 Facilities and administrative costs generally associated with contract and grants funds (Fund CG). Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only.
Indirect Cost - Gifts - Expense Expense 9080 Facilities and administrative costs associated with restricted gifts. Charge typically occurs systematically based on a percentage (Indirect Cost Rate) of expenditures. Also referred to as Indirect Costs or F&A. DFS use only.
Cost of Sales - Other Expense 6010 The cost of merchandise sold from other inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales.
Maintenance Planned - Equipment Expense 6485 Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the equipment. Use: External providers of planned maintenance services for equipment, vehicles, owned copiers, etc.
Cost Share - Trsfr of Fds - Utilities Expense 9965 Cost Share object code for UTIL level. System use only.
Transfer Out - University Space Fee Expense 8087 Used to record the University Space Fee from Colleges/Units. Must be used with 7087.
Student Federal Work Study Expense 5570 Undergraduate student regular wages funded by Federal Work Study program. Zero fringe rate
Purchase Discounts Expense 6350 Discounts taken on purchases. Use: Credit/rebates from vendors
Interdept - Utilities - Electrical Expense 6870 Interdepartmental expense for electricity Use: Electric provided by Cornell generating dept.
Additional Comp Min Benefits Expense 5450 Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Services - Laundry Expense 6690 Expenditures for uniform and linen cleaning. Use: Lab coats, linen, uniforms, etc.
Capital Acq - Buildings Expense 3710 Used when acquiring or recording the completion of buildings that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM.
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.

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