|
Operating Loan Payable |
Liability |
2032 |
Liability related to internal operating loans. Use: Restricted for DFS Use Only |
|
Deferred Comp - LTIP Investment Earnings |
Liability |
2228 |
LTIP monthly investment earnings for Deferred Compensation accounts. Restricted for DFS use only. |
|
Non Resident Alien Fed Tax Withholding |
Liability |
2045 |
Payroll tax withholding Use: Payroll tax withholding for non resident aliens. |
|
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. |
|
NON-QUAL DEFERRED COMP NO FRINGE |
Liability |
5445 |
Deferred compensation for specific employees. Zero fringe rate % |
|
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. |
|
Finance Lease Liability Real Estate |
Liability |
2260 |
Used to record Finance Lease Real Estate activity. DFS Use Only. |
|
Finance Lease Liability Equipment |
Liability |
2261 |
Used to record Financial Lease Equipment activity. DFS Use Only. |
|
Tips Non-student |
Liability |
5298 |
Special code used by Statler Hotel to hold tips for non-students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %. |
|
Interdepart - Deferred Revenues |
Liability |
2280 |
This interdepartmental code represents advance payments or unearned revenue from another department or division at Cornell. Must be used with another interdepartmental code as the other side of the transaction. Use: Use should be limited as Cornell should not owe itself money. Revenue received for an event occurring in the following fiscal year. |
|
Tips Student |
Liability |
5299 |
Special code used by Statler Hotel to hold tips for students. This acts like a payroll code so it can be used by the payroll system. Use: Tips earned at Statler Hotel. Zero fringe rate. |
|
Due To WCMC |
Liability |
2320 |
Use for activity in the WCMC due to/from accounts only (C7910xx). The department side of the transaction should be income or expense. Use: Record movement of funds to/from WCMC. |
|
Due To Other |
Liability |
2330 |
Use: Limited to the Division of Financial Affairs. |
|
Due To Qatar |
Liability |
2340 |
Use: Limited to the Division of Financial Affairs. |
|
Funds Held In Trust For Others |
Liability |
2410 |
Use: Limited to the Division of Financial Affairs. |
|
FHFO- LTIP Investment Earnings |
Liability |
2416 |
LTIP monthly investment earnings for FHFO accounts. Use: DFS use only |
|
PLIF - Liability |
Liability |
2500 |
Use: Limited to the Division of Financial Affairs. |
|
PLIF - Income |
Liability |
2530 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Living Trust |
Liability |
2540 |
Use: Limited to the Division of Financial Affairs. |
|
Liability - Gift Annuity |
Liability |
2550 |
Use: Limited to the Division of Financial Affairs. |
