|Expenditures for consumable materials for use by the Trades within FCS. Use: Facilities and Campus Services
|Food - Non-travel business
|Expenditures for food and beverages. Do not use on Contract & Grant accounts unless budgeted in the award. Use: This code must not be used to record expenditures for planned activities such as dedications, conferences, formal dinners, or food while traveling.
|Budget - Graduate Assistant (GA)
|Budget use only. Salary for Graduate Assistant and Summer Student positions only (job profile code 10418, 11124). Zero fringe rate
|Capital Acq - Gov't Owned Bldg
|Used when acquiring or recording the completion of buildings that exceed the capital threshold in which ownership vests with an entity other than Cornell. Will not generate capitalization entries. Will result in a capital asset record in CAM.
|Transfer Out - to Capital Long Term
|Used to move funds to the non-operating, capital long-term fund, part of the strategic initiatives sub-fund
|Academic - Faculty Sabbatic Leave-EN
|Salary for endowed college sabbatical leave payments -- both from University funds and department supplement. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %Salary for sabbatical leave payments -- both from University funds and department supplement. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
|Interdept - Cost of Sales
|The cost of merchandise sold to Cornell University customers from inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales.
|Participant Support - Travel
|Travel payment to enable an individual's participation in a formal university conference or training project as defined in 2 CFR 200.75. Example REU, MARC, RET programs. Excluded from MTDC. Not to be used for payments to visitors, employees or where delivery of service is required.
|Nonexempt - Union, Redistribution
|Similar to 5340. Not used for Payroll. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
|Interdept - Room & Space Rental
|Expenditures for on campus room & space rental Use: Biotech, ILR conference center, Sage Hall, etc.
|System generated fund balance offset created when an encumbrance transaction is processed.
|Plant Funds - CIP Capitalize Offset
|DO NOT USE. System generated capitalization offset entry.
|Fund Balance Object code
|This object code represents the fund balance carried forward from a prior year to the current year. The prior year is calculated as: last year beginning fund balance, plus last year income, less last year expenses.
|Gift In Kind - Contribution
|Donors' gifts of tangible personal property that does not qualify as capital (books, art, equipment, etc.). Limited to Office of Alumni Affairs
|Revenue - Commission
|Revenue from external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Use not limited.
|Interdept - Debt Contribution from Depts
|Used in the internal loan (DBINTL) account that is making payments to an operating (GNxxxx) account. DFS USE ONLY.
|Transfer In - from Debt Service
|DFS USE ONLY. Department payments for internal loans from an account with sub fund DBINTL.
|NO - Realized Gains on Invest
|CENTRAL USE ONLY, Non Oper Realized Gains on Investments
|Invest Income Interest & Dividends
|Interest & Dividends Interest or dividend income generated by bank accounts, certain investments, etc. Limited to DFS Central office
|Revenue - Commission Enterprise
|Revenue from external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc. Limited to Campus Life or Campus Store