|
Prizes - Non-Student |
Expense |
6367 |
Prizes or awards for individuals other than CU students. E.g. CU administers a national award for the best play, and issues a payment to an author not at Cornell. Caution: prize payments to CU employees must go through the payroll system using a compensation object code. Use: prizes for non-students. |
|
Academic - Visiting |
Expense |
5150 |
Salary for visiting clinical academics (job profile codes 11461, 11462, 11463). Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Benefits - Accrual |
Expense |
5640 |
Used to accrue benefits for financial statement purposes only. DFS use only. |
|
Interest Prompt |
Expense |
6921 |
Expenditures for interest, over $10.00, that New York State pays on behalf of the university, for payments made after the net 30 day requirement. Based on New York State Legislation, these disbursements are brought to the attention of DFS Use: |
|
Fees - Mandatory Professional |
Expense |
8528 |
Payment of mandatory fees (e.g. SHIP) for CU professional students (e.g. MBA, Law, DVM, MEng, MILR, MMH, etc.). Normally paid via the Student Financial System. Excludes payments for non-degree or other graduate students. Use: professional school mandatory fees. |
|
Services - Speaker Fees |
Expense |
6731 |
Payments to speakers or advisory boards pursuant to a written agreement for such services to be provided. Not to be used for Cornell employees or voluntary honorarium. Use: Contracted speaker fees (invoiced), advisory board. |
|
Transfer Out - to Capital Projects/CIP |
Expense |
8035 |
Used in either an operating or a reserve account that is providing funds for a capital project (PLCIP/PLSUCF). |
|
Cost Share - FAUG |
Expense |
9979 |
Cost Share object code for FAUG level. System use only. |
|
Academic - Professor |
Expense |
5000 |
Salary for full professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
|
Services - Independent Contractor |
Expense |
6620 |
Expenditures for professional services from independent contractors, including related travel and subsistence expenses. Use: Must have signed independent contractor/consultant agreement. |
|
Budget-Graduate Research Assistant (GRA) |
Expense |
5540 |
Budget Use Only. Salary for Graduate Research Assistant positions only (job profile code 10419). Zero fringe rate. |
|
Bad Debt Expense |
Expense |
6330 |
Write off of uncollectable Accounts Receivable Use: Use with approval from the Division of Financial Affairs only (Controller). |
|
Cost Share - SWAD |
Expense |
9930 |
Cost Share object code for SWAD level. System use only. |
|
Supplies - Classroom |
Expense |
6500 |
Expenditures for classroom supplies and materials. Use: Includes audio and/or video materials, books that are not library acquisitions, and other classroom supplies. |
|
Budget-General S&W-No Benefits-Coop Ext |
Expense |
5393 |
Budget Use only. To budget salary and wages with no benefits for Cooperative Extension only. |
|
Taxes - Real Property |
Expense |
6140 |
Expenditures for taxes for real property. Use: |
|
Capital Acq - Computer Equip |
Expense |
3650 |
Used when acquiring computer equipment exceeding the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
|
BM-Stewardship Utilities Assessment Exp |
Expense |
9480 |
IPP allocation of Stewardship Utilities Assessment Model expense. This object code must net with 4980. IPP use only. |
|
Recruitment - Athletic |
Expense |
6370 |
Expenditures for dining, housing, and travel expenses related to Athletics recruiting. Use: Use limited to the Athletics Department. |
|
Academic - Professional |
Expense |
5160 |
Salary for academic professionals (President, provosts, deans, fellows, other University officers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
