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KFS Object Codes

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  • Object Codes
Title Categorysort descending Code Description
Cost Share - Trsfr of Fds - Fee Lic Ins Expense 9962 Cost Share object code for FILT level. System use only.
Cost Share - Trsfr of Fds - Lease/Rent Expense 9963 Cost Share object code for LSRT level. System use only.
Skilled / Union Expense 5350 Salary for skilled trade and other union employees. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Participant Support-Stipend/Subsistence Expense 9096 Non-compensatory stipend or subsistence 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.
Student Hourly - Overtime Expense 5560 Overtime payments for undergraduate student wages. Zero fringe rate
Academic - Extension Assoc Expense 5105 Salary for instruction staff for NYS Cooperative Extension programs (job profile codes 11154, 11155). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
FIN AID-Tuition & Fees - Grad Fellowship Expense 8120 Payment of tuition and fees for CU graduate fellows and trainees. Normally paid via the Student Financial System. Excludes health insurance fee and payments for professional and non-degree students. Use: graduate fellowship and trainee tuition.
Utilities - Waste Water Outside Vendor Expense 6895 Expense for waste water-outside vendors Use: Waste Water service provided by external vendors. I.E. Town of Ithaca Sewer, Town of … Sewer
Interdept - Supplies - Fed Unallowable Expense 6585 Expenditures for supplies and materials from another Cornell department that are classified as non recoverable according to the Uniform Guidance (2 CFR 200). Use: Parking permits or hotel charges that are determined to be unallowable.
Interdept - Services Expense 6725 Expenditures for services from other departments or units within the university that cannot be classified under another interdepartmental service code. Use: Farm services, Gannett, Dairy Plant, CNAL, CORE lab, etc. i.e. Attend HR workshop at ILR. Registration fee is on 6725. All interdepartmental charges should use ID revenue and expense codes where possible
Lease - Real Property Expense 6230 Lease expenditures for rental property with a signed lease agreement term of one year or greater. Use: Operating leases real property. Use 6255 for storage units and containers. For more information refer to https://www.finance.cornell.edu/accounting/topics/lease-classification.
Capital Construction - Planning Expense 3920 For use only in accounts with a sub-fund group code of PLCIP or PLSUCF. Used to record construction project Planning costs.
Interdept - Royalties Expense Expense 6626 Expenditures for royalty payments to internal Cornell colleges/units Use: Royalty expense is derived from the purchase of an asset, intellectual property or copyrighted materials.
Teaching Assistant, Grad (TA) Expense 5510 Salary for Graduate Teaching Assistant positions only (job profile code 10938). Zero fringe rate
Maintenance Prevention - Facilities Expense 6445 Scheduled activities to insure regulatory compliance, or keep a building system operating, or extend the useful life of a component, or improve reliability of the building system or component. Preventive maintenance costs should not be capitalized. Use: External providers of preventative maintenance services for campus facilities.
Cost of Sales - Food Expense 6000 The cost of merchandise sold from food inventory. Use: When using this code in a designated operating account there must be sales revenue corresponding to the cost of sales.
Academic - Assistant Professor Expense 5020 Salary for Assistant professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Cost Share - Trsfr of Fds-Other Expense Expense 9964 Cost Share object code for OTEX level. System use only.
Skilled / Union Min Expense 5355 Salary for short-term, non-benefit eligible skilled trade and other union employees. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate %
Participant Support - Travel Expense 9097 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.

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Division of Financial Services

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