Account Receivable - NYS |
Asset |
1217 |
New York State appropriation due to Cornell Use: Allocation distributed to colleges prior to funds received from NYS |
Accumulated Depr -Vehicle Capital Leases |
Asset |
1898 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems 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 |
Investments - SI Gift Annuity |
Asset |
1740 |
Use: Limited to the Division of Financial Services (DFS). |
Accounts Receivable - Student |
Asset |
1220 |
Asset created when a student's account is credited prior to receipt of external funds Use: Private loans from banks, outside scholarships |
Accumu Depr - Equip Finance Leases |
Asset |
1899 |
Contra-asset, balance represents accumulated value of depreciation recorded for university's software systems 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 |
Investments - Separately Invested |
Asset |
1745 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable - Student Loan Fed |
Asset |
1225 |
Asset created when a student's account is credited prior to receipt of loan funds from federal sources. Use: Perkins, Stafford |
Intangible Assets |
Asset |
1910 |
Intangible Assets. Examples include Cryptocurrency, etc.
DFS use only. |
Investments - DASNY |
Asset |
1750 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable-Student Loan Inst |
Asset |
1226 |
Asset created when Cornell loans institutional funds to a student Use: PILIPP, Law School, Endowment loan programs |
Investments - Other |
Asset |
1755 |
Use: Limited to the Division of Financial Affairs. |
Accounts Receivable - Plant Account |
Asset |
1245 |
Use: Restricted for DFS Use Only. Asset related to Construction Debt. |
Investments - Cash Equivalent Restate |
Asset |
1756 |
Use: Limited to the Division of Financial Affairs. Reclass entry to restate Investments & Cash Eq. |
Allowance for Doubtful Accts |
Asset |
1250 |
Allowance for Doubtful Accounts is a contra current asset object code associated with A/R. When the allowance object code is used, the unit is anticipating that some accounts will be uncollectible in advance of knowing the specific amount Use: Units billing sales to external customers where the possibility of default exists. The allowance normalizes fund balance activity. |
Land |
Asset |
1800 |
Asset, balance represents value of university's land holdings Use: Used periods 1-13, auto generated entry when certain capital acquisition objects (level CAPA) are used on PREQs, FP docs or feed files |
Internal Loan AcctRec -Capital |
Asset |
1270 |
Asset related to internal department loans, capital projects. Use: Restricted for DFS use only. |
Supplies - Lab/Project |
Expense |
6540 |
Expenditures for laboratory supplies and materials, including animals required for laboratory use, food for these animals, related chemicals, and related glassware Use: Not limited. |
Intern/ Resident - Min Rate |
Expense |
5141 |
Salary for interns/resident. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Capitalized Interest Expense |
Expense |
6923 |
The Interest added to the cost of a self-constructed, long-term asset. The interest on debt used to finance the asset's construction Use: Plant Accounting only |
Loss on the Disposition of Assets |
Expense |
6395 |
SYSTEM USE ONLY. Represents the undepreciated value of retired capital assets |