|
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 |
|
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 % |
|
Interdept Revenue Misc |
Income |
4020 |
Misc Sale of goods and/or services provided by CU departments to other CU departments. Use not limited |
|
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 |
|
LTIP Payout |
Income |
4400 |
Monthly income distributed to funds that are part of the LTIP. Limited to University Controller |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
|
Internal Interest CCNY |
Expense |
6930 |
Monthly interest expense related to CCNY internal loans. DFS 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 WCMC |
Expense |
6924 |
Monthly interest expense related to WCMC internal loans. DFS 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. |
|
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. |
|
LTIP Payout- Dept CY |
Income |
4409 |
Movement of current year LTIP payout between payout income account and other operating accounts. Use not limited |
|
Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
|
Appropriation - State Construction Fund |
Income |
4465 |
New York State appropriations for the contract colleges from the State Construction Fund. Limited to University Controller, Budget Office |
|
Appropriation - NYS Base Budget |
Income |
4460 |
New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Limited to University Controller, Budget Office |
|
Gift In Kind - Non Capital Expense |
Expense |
6410 |
Non Capital expense offset to Gift in Kind income. Use: This code must always be in balance with the gift income object code |
|
Interdept Maint Planned - Equipment |
Expense |
6480 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the equipment. Use: Facilities is the primary user of this code. |
|
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. |
|
Maintenance Planned - Facilities |
Expense |
6455 |
Non-capitalized planned maintenance is any maintenance work that can be planned or anticipated and maintains the value of the facility. Use: External providers of planned maintenance services for campus facilities. |
|
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. |
