|
Depreciation - Computers |
Expense |
6306 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Capital Lease Vehicles |
Expense |
6316 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
|
Depreciation - Capital Lease Real Estate |
Expense |
6312 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
|
Depreciation - Capital Lease Equipment |
Expense |
6311 |
Allowable decrease in value of property or equipment. Use: limited to the Division of Financial Affairs. |
|
Depreciation - Bulding |
Expense |
6301 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Books |
Expense |
6302 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Art Collection |
Expense |
6300 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Deposits in Transit/CC Receivable |
Asset |
1290 |
Used to temporarily hold credit card receivables. Should not be used for most credit card transactions as they are considered income as soon as they are received and should be booked to a revenue object code. |
|
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. |
|
Deferred-Bond Issuance Costs-Contra Liab |
Liability |
2141 |
Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt. |
|
Deferred Revenues |
Liability |
2240 |
Advance payments or unearned revenue. Revenue that is received but not earned in the current fiscal period. Use: Summer sessions; tuition is collected for the summer but not earned until the expense is recognized in a following period. |
|
Deferred Deposits |
Liability |
2250 |
Deposits received but not used in the current fiscal period. Use: Deposits collected for hosted events for catering, space, etc. Cornell Cooperative Ext. deposits from counties. |
|
Deferred Comp - LTIP Investment Earnings |
Liability |
2228 |
LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFS use only. |
|
Deferred Comp |
Liability |
2220 |
Earned income that is payable at a later date and taxed at some point in the future. Use: Retirement plans, pension plans and stock-option plans. |
|
Deferred Benefits - Postemployment |
Liability |
2227 |
Accrued post-employment benefit obligations. Use: Workers' compensation and medical continuation benefits for those on long-term disability |
|
Deferred Benefits - LTIP Invest Earnings |
Liability |
2226 |
LTIP monthly investment earnings for Deferred Benefits accounts. Restricted for DFS use only. |
|
Debt Swap Interest |
Expense |
6922 |
Monthly interest costs incurred relating to Debt swaps Use: Plant Accounting only |
|
Course Revenue- Non-Degree, Non-Credit |
Income |
4105 |
Revenue received for educational courses for which participants DO NOT receive course credit. Can be used for Executive Education or Online learning or other learning opportunities. Use 4170-Tuition-Non-Degree, Credit Received if the non-matriculating student receives course credit. Use not limited. |
|
Cost Share object code for CAPA level |
Expense |
9970 |
Cost Share object code for CAPA level. System use only. |
|
Cost Share - Trsfr of Fds-Temp-Non Stdt |
Expense |
9927 |
Cost Share object code for TEMP level. System use only. |
