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. |
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. |
SUNY Spec - Furniture |
Expense |
6945 |
Expenditures for furnishings that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 503X. Use: SUNY only |
Cost Share - Trsfr of Fds - Fee Lic Ins |
Expense |
9962 |
Cost Share object code for FILT level. System use only. |
Capital Acq - Computer Equip |
Expense |
3650 |
Used when acquiring computer equipment exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Collection Expense |
Expense |
6335 |
Expenditures for collection of debts owed on Cornellcard. Use: Use limited to the Division of Financial Affairs. |
Transfer Out - to Faculty Start-up |
Expense |
8055 |
Used in the operating account (Fund GN or RG) providing funds to another operating account specifically set up hold a faculty member's start-up funding. |
Travel - Federal Unallow (non-employee) |
Expense |
6781 |
Expenditures for non-employee travel and subsistence that
are classified as nonrecoverable according to federal cost principles. Use: Alcohol, travel upgrade, etc. |
Budget - Academic- Summer Salary |
Expense |
5080 |
Budget use only: Salary for summer program faculty for benefits-eligible employees (retirement benefits accrue). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Taxes - Real Property |
Expense |
6140 |
Expenditures for taxes for real property. Use: |
Student Federal Work Study-Comm Svc |
Expense |
5595 |
Undergraduate student regular wages funded by Federal Work Study community service outreach program. Zero fringe rate |
NO- Student Loan Bad Debt |
Expense |
7251 |
Non operating student loan bad debt |
Cost of Benefits - FICA |
Expense |
5900 |
Used for payroll generated entries for the University's expense related to Medicare and OASDI taxes. DFS use only. |
Purchase Services - Accounting Firms |
Expense |
6622 |
Expenditures for external accounting firms for audit or tax services - e.g., Pricewaterhouse Coopers LLP, KPMG LLP. Use not limited. |
Cost Share - Trsfr of Fds - Grad Support |
Expense |
9926 |
Cost Share object code for GRAD level. System use only. |
Non Operating- Cap Proj PAR - Budget |
Expense |
7235 |
DFS USE ONLY. Used in PAR (PLCIP) project accounts to recorded PAR budget - CB balance type |
Depreciation - Capital Lease Equipment |
Expense |
6311 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
Extension Association - Housekeeping |
Expense |
5259 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association Housekeeping staff (camp kitchen and maintenance, etc.). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Interdept Supplies & Materials |
Expense |
6505 |
Any interdepartmental supplies and materials not coded to 6545. Use: Supplies and materials from other Cornell departments. |
University Allocated Costs |
Expense |
9050 |
Used to distribute the University Allocation changed to Units/Colleges. Must always net to zero. Use university Budget Office only . To redistribute allocation to departments use 9051. |