|
Books |
Asset |
1850 |
Asset, balance represents capitalized acquisition value of university's cataloged library books Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Accounts Receivable - Contract Grant |
Asset |
1300 |
A current asset representing an amount due Cornell as a result of invoicing Contract & Grant agreements or Federal Appropriations. Use: Restricted for DFS use only. |
|
Accum Depr - Books |
Asset |
1855 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's catalogued library books Use: Used by central DFS staff 3 times per year (Dec, Mar, Jun). |
|
Allowance for C&G Reserves |
Asset |
1320 |
Contra Asset associated with Contract & Grant Receivables. Use: Restricted for DFS use only. |
|
Art & Collections |
Asset |
1860 |
Asset, balance represents capitalized acquisition value of university's artworks at the Johnson Museum Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Accounts Receivable - Extension Assoc. |
Asset |
1390 |
An asset is created by cooperative extension activity. Use: Cornell cooperative extension activity that is billed to individual counties monthly. |
|
Accum Depr - Art & Collect |
Asset |
1865 |
Contra-asset, balance represents value of depreciation recorded for university's museum artworks Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Accounts Receivable - Employees |
Asset |
1400 |
An asset created to cover travel expenses or participant fees for an employee. Use: An advance to an employee or designee for travel at a future date. This receivable is relieved when the travel reimbursement and/or an advance deposit is processed. |
|
Equipment - Moveable |
Asset |
1870 |
Asset, balance represents capitalized acquisition value of university's moveable equipment Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
|
Inventories |
Asset |
1600 |
A current asset whose ending balance should represent the cost of an authorized department's products awaiting to be sold. Use: Record items purchased for resale including all costs associated with the product (i. e. shipping). |
|
Work In Progress |
Asset |
1601 |
A current asset whose ending balance should represent the goods that are on the factory floor. The manufacturing of these goods has begun but has not yet been completed. Use: Used as a temporary holding area prior to completion of a manufactured product. Once production is complete cost must be moved to OC 1600. |
|
Accum Depr- Moveable Equipment |
Asset |
1875 |
Contra-asset, balance represents value of depreciation recorded for university's moveable equipment Use: Used periods 1-12, auto generated once per month when the depreciation batch job is run. System determines amount of transaction based on records in the CAM Module |
|
Capital Construction - Renovations |
Expense |
3950 |
For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record construction project renovation costs. |
|
Nonexempt - Technical Min Rate |
Expense |
5325 |
Salary for short term, non benefit-eligible general non-exempt technical positions not otherwise categorized. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
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. |
|
Utilities - Liq Propane Gas Outside Vend |
Expense |
6830 |
Expense for liquid propane gas-outside vendors Use: Liquid Propane purchased from external vendors. I.E. Amerigas, Ehrhart |
|
PM-Building Care Assessment Expense |
Expense |
9460 |
IPP allocation of Building Care Assessment Model expense. This object code must net with 4960. IPP use only. |
|
Interdept - Postage |
Expense |
6644 |
Interdepartmental expenditures for postage services. Cornell providers only. Use: Cornell mail services |
|
Interdept CIT - Telecom Usage |
Expense |
6125 |
Toll related charges from CIT for international and calling cards. Use: CIT only |
|
FIN AID-Fees - Mandatory Non-Degree |
Expense |
8461 |
Payment of mandatory fees for CU non-degree students. Normally paid via the Student Financial System. Excludes payments for degree students. Use: non-degree mandatory fees. |
