Capital Equip - Fabricated Gov't Owned |
Expense |
3810 |
Used when completing a fabrication project that exceeds the capital threshold but ownership isn't with Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM. |
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Budget - CG Unexpended - DFS Use Only |
Expense |
6925 |
DFS Use Only- Contract and grant funds that are authorized but unexpended. Provides reporting on how much units/faculty have not spent. |
Department Overhead Expense |
Expense |
9035 |
Reallocation of internal Unit/College overhead charges to other departments within the Unit/College. Object code activity must always net to zero. Not for central University charges. Use not limited. |
Benefits-Adj Between Div- CENTRAL ONLY |
Expense |
5650 |
Used to accrue benefits for financial statement purposes only. |
Cost Share - Trsfr of Fds-Communications |
Expense |
9961 |
Cost Share object code for COMM level. System use only. |
Services -Marketing/Advertise FedUnallow |
Expense |
6745 |
Expenditures for Marketing and Advertising. These services are classified as nonrecoverable according to 2 CFR 200. Use: Marketing and Advertising used to promote events and programs at Cornell. Not to be used for course listing. |
Transfer Out - to Medical College |
Expense |
8050 |
Used in the operating account providing funds to Weill Cornell Medical College (C7910XX). |
Services - Legal Services |
Expense |
6621 |
Expenditures for legal services, including related travel and subsistence expenses that are paid directly. Use: Legal fees for outside legal services. |
Teaching Assistant, Grad (TA) |
Expense |
5510 |
Salary for Graduate Teaching Assistant positions only (job profile code 10938). Zero fringe rate |
Supplies - Classroom |
Expense |
6500 |
Expenditures for classroom supplies and materials. Use: Includes audio and/or video materials, books that are not library acquisitions, and other classroom supplies. |
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 % |
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval from the Division of Financial Affairs only (Controller). |
Nominal Close- Debit Summary Object |
Expense |
9180 |
Expense summary object code used in the Nominal Close process at Year End. Limited to University Controller |
Cost Share - Trsfr of Fds - NonExempt Sa |
Expense |
9925 |
Cost Share object code for NOEX level. System use only. |
Academic - Librarian |
Expense |
5130 |
Salary for Library professionals. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept CIT- NUBB |
Expense |
6135 |
Data related usage from CIT (Annual NUBB billing). Use: CIT only (Network Usage Based Billing) |
Transfer Out -From Purchase of Cap Asset |
Expense |
3850 |
Used in the account providing funds when purchasing capital equipment from another Cornell department. For use on a Transfer of Funds doc only. MUST ALWAYS BE USED WITH 4850. |
Depreciation - Capital Lease Equipment |
Expense |
6311 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
Capitalized RE Lease Interest |
Expense |
6926 |
Interest expense related to capital real estate leases. Use: Not limited |