|
Due To Other |
Liability |
2330 |
Use: Limited to the Division of Financial Affairs. |
|
Donation From Cornell |
Expense |
6390 |
Use for contributions from Cornell to a outside entity OR used for the movement of funds to Independent Student Organizations on the EO chart. Use: Contributions over $500 must be approved by Community Relations Office. Approval is not needed when funding ISO's (limited to use by Student and Academic Services). Payments in lieu of flowers should be coded to 6420. |
|
Distribution of Gift Funds |
Income |
4349 |
For distribution of gift funds from original account receiving the gift to other accounts that will be used to manage expenditures. The accounts receiving the gift distributions MUST be used for the same purpose and have the same subfund - can only distribute from RGGIFT to another RGGIFT (for TR gifts), or from GNDEPT to another GNDEPT (for UR gifts). This code can only be used on a Transfer of Funds edoc, and must always net to zero. Edoc explanation must reference the original gift account (which has the donor restriction documentation). |
|
Disallowances - Sponsored |
Expense |
6310 |
Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Vehicles |
Expense |
6304 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Software |
Expense |
6305 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Leasehold Improvements |
Expense |
6309 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Improvement Not Bldg |
Expense |
6307 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Fixed Equipment |
Expense |
6308 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
|
Depreciation - Computers |
Expense |
6306 |
Allowable decrease in value of property or equipment. Use: 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. |
