|
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
|
Bond Premium Interest |
Expense |
6928 |
Monthly interest related to the amortization of Premiums associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only. |
|
Bond Issuance Costs Interest |
Expense |
6929 |
Monthly interest related to the amortization of Issuance Costs associated with the issuance of External Bond Debt. DFS Plant Accounting and WCMC Use Only. |
|
Internal Interest WCMC |
Expense |
6924 |
Monthly interest expense related to WCMC internal loans. DFS and WCMC use only. |
|
Internal Interest Hudson JV |
Expense |
6931 |
Monthly interest expense related to Hudson Cornell Residential JV (Joint Venture) LLC. DFS use only. |
|
Internal Interest CCNY |
Expense |
6930 |
Monthly interest expense related to CCNY internal loans. DFS use only. |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
|
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
|
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 |
|
Interdept Revenue Misc |
Income |
4020 |
Misc Sale of goods and/or services provided by CU departments to other CU departments. Use not limited |
|
Misc Comp/Allowances Min Benefits |
Expense |
5460 |
Misc comp and other allowances (e.g. cell phone, auto, clothing, job related, hiring and retention). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Cash - Petty Cash |
Asset |
1100 |
Minimal amount of cash kept on hand to pay for small expenditure items ($75 and under) when a procurement card cannot be used. Use: See policy 3.21 |
|
Cash Equivalents |
Asset |
1130 |
Marketable assets that are very close to their maturity dates. Use: Use limited to the Division of Financial Services. |
|
Fees - Undergraduate Mandatory |
Income |
4180 |
Mandatory fees for the undergraduate schools. Limited to University Bursar |
|
Fees - Professional Mandatory |
Income |
4200 |
Mandatory fees for the professional schools. Limited to University Bursar |
|
Fees - Non-Degree Mandatory |
Income |
4160 |
Mandatory fees for non-matriculating students. Use not limited |
|
Fees - Graduate Mandatory |
Income |
4220 |
Mandatory fees for graduate students for matriculation and/or health insurance. Limited to University Bursar |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFS use only |
|
Deferred Comp - LTIP Investment Earnings |
Liability |
2228 |
LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFS use only. |
|
Deferred Benefits - LTIP Invest Earnings |
Liability |
2226 |
LTIP monthly investment earnings for Deferred Benefits accounts. Restricted for DFS use only. |
