Capital Lease Equip Interest |
Expense |
6927 |
Interest expense related to capital equipment leases. Use: Not limited |
Cost of Benefits: Employee/Dept Contribu |
Expense |
5920 |
To record employee or departmental contribution to university-provided employee benefits. For example: employee contributions or COBRA payments to health insurance premiums. These expense reimbursements will normally be made to a university benefit pool account. |
Benefit Assessment - CURP Resumption |
Expense |
5605 |
Endowed College assessment for cost of resuming CURP 1/1/2021. Charges will be posted centrally. As an assessment this charge is federally unallowable, and may not be used in fund CG or subfund APFEDL. |
Interdept Maint Planned - Facilities |
Expense |
6450 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the facility. Use: Facilities is the primary user of this code. |
Cost Share - Trsfr of Fds-Other Expense |
Expense |
9964 |
Cost Share object code for OTEX level. System use only. |
Travel, Domestic, Student,Mission-relatd |
Expense |
6752 |
Expenditures for domestic travel that the university considers to be travel among the fifty states, its possessions, or its territories. Use: For class trip or mission related educational travel of students, normally paid through the travel reimbursement process. All fees associated with a trip should be charged to the travel object code. Not for Business-related travel, nor student travel grants. See policy 3.2 for further details. |
Subsistence Allowance-Academic Visit |
Expense |
9095 |
Non-compensatory payments to support subsistence exp for academic visitors. Normally visitors will hold an unpaid HR appointment in an academic title (e.g. Visiting Fellow, Visiting Scientist). Not to be used for employees or where delivery of service |
Budget - Additional Comp Min Benefits |
Expense |
5452 |
Budget use only. 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 %. |
FIN AID-Stipends - Lump Sum - Grad |
Expense |
8101 |
Payment of lump-sum stipends for CU graduate students. Generally NOT used. Normally paid via the Student Financial System. Excludes payments for assistantships, undergraduate, professional, and non-degree students. Not to be used for REU program participants (use 9094). Use: graduate stipends. |
Capital Asset Adjustment |
Expense |
3760 |
SYSTEM USE ONLY. Used when previously retired asset records are reintroduced to CAM. |
Prizes - Non-Student |
Expense |
6367 |
Prizes or awards for individuals other than CU students. E.g. CU administers a national award for the best play, and issues a payment to an author not at Cornell. Caution: prize payments to CU employees must go through the payroll system using a compensation object code. Use: prizes for non-students. |
Extension Association - Temporary |
Expense |
5261 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association temporary workers (all categories). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Services - Commissions |
Expense |
6680 |
Expenditures for a commission paid for services. Use: Travel booking for Statler via outside agent, Campus store products. |
DO NOT USE -Capital Acq - Lease Purchase |
Expense |
3750 |
DO NOT USE. Used when leasing equipment that exceeds the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Fees and Licenses |
Expense |
6190 |
Expenditures for fees, insurance, license, and taxes that cannot be categorized in object codes 6140 - 6205 such as notary fees. Use: Notary fees |
Services - Computer |
Expense |
6600 |
Expenditures for managed computer services performed by external vendors. See also 6617 Cloud Computing Services and 6618 Software as a Service.
Use: Services for computers, storage, application management, etc. from external vendors. |
Depreciation - Capital Lease Vehicles |
Expense |
6316 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
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. |
Cost of Benefits - Retiree Contribution |
Expense |
5921 |
Used for retirees' contribution toward the cost of health care insurance premiums. DFS/HR use only. |
Employee Benefits - Endowed Minimum Rate |
Expense |
5610 |
Endowed College minimum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |