updated 7/09/08
Cornell University Policy Library -- Policy 3.7
The salary and wage object codes (400X † 479X) have a defined fourth digit. Refer to the "Caution" in the "Salaries and Wages" segment of the "Debit Object Codes, Detailed" Section of this document.
950X
Charges for Instruction provided to students, for courses taken in a college different from the one in which the student is enrolled. Use limited to the Office of the Vice President for Financial Affairs and the Budget Office.
964X
Used to distribute administrative costs to designated endowed colleges and the contract colleges. Generally, use is limited to the Office of the Vice President for Financial Affairs and the Budget Office. Departments are permitted to use this code for budgeting purposes only.
966X
Used to record Budget Services overhead expenditures of the Statutory Fleet. Use limited to the Budget Office.
365X
Used to record department level allocations to individual accounts. This object code is valid in fund groups 461 and 462 and must net to zero with each fund group and department. Transactions using allocation object codes must be processed on a budget journal. Use of this code on a budget journal generates an automatic accounting entry in the same amount.
360X
Used to record organizational level allocations to individual accounts. This code is valid in fund groups 461 and 462 and must net to zero with each fund group and organization. Transactions using allocation object codes must be processed on a budget journal. Use of this code on a budget journal generates an automatic accounting entry in the same amount.
330X
Used during the budget process to record the initial budget allocation in an account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group. This code is valid in fund groups 43X and 44X. All allocation entries must net to zero on each journal. Transactions using allocation object codes must be processed on a budget journal. Use of this code on a budget journal generates an automatic accounting entry in the same amount.
331X
Endowed: Same as 330X. Contract Colleges: Same as 330X but used at the department level to distribute the initial allocation received from the Dean's Office. Transactions using allocation object codes must be processed on a budget journal. Use of this code on a budget journal generates an automatic accounting entry in the same amount.
335X
Used during the budget process to record the initial budget allocation in an account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group. This code is valid in fund groups 43X and 44X. All allocation entries must net to zero on each journal. Transactions using allocation object codes must be processed on a budget journal. Use of this code on a budget journal generates an automatic accounting entry in the same amount.
688X
Expenditures for altering or renovating an existing structure. Do not use this code if either or both of the following conditions exist:
1) changes cost $100,000 or more and extend the useful life;
2) changes expand the usable space.
Instead, in these cases use 553X.
680X
Expenditures for principal on loans for capital assets. Use limited to the Office of the Vice President for Financial Affairs.
681X
Used to recognize the equity for the asset in the Net Investment in Plant fund as capital lease payments are made. Use limited to the Office of the Vice President for Financial Affairs.
963X
Used as an offset to the revenue recorded in income and allocation accounts. It is primarily used to record the state appropriations processed through the New York State Clearing Account. However, use is not limited to state appropriations; it is used for federal appropriations as well.
207X
Increases and decreases to federal appropriations allocation based on federal amendments. Use limited to the Office of the Vice President for Financial Affairs; Cornell Cooperative Extension Fiscal Office; and Director of the Cornell University Agricultural Experiment Station.
204X
Used to close federal appropriation accounts within the same federal fiscal year, within the same source. Use limited to the Office of the Vice President for Financial Affairs; Cornell Cooperative Extension Fiscal Office; and Director of the Cornell University Agricultural Experiment Station.
205X
Base allocation of federal appropriations in each federal source. Use limited to the Office of the Vice President for Financial Affairs; Cornell Cooperative Extension Fiscal Office; and Director of the Cornell University Agricultural Experiment Station.
208X
Federal appropriations that are moved from one contract college to another. The fourth digit indicates the college to which the funds were moved. Use limited to the Office of the Vice President for Financial Affairs; Cornell Cooperative Extension Fiscal Office; and Director of the Cornell University Agricultural Experiment Station.
206X
Used to transfer the fund balance from the prior federal fiscal year to the current federal fiscal year. Use limited to the Division of Financial Affairs; Cornell Cooperative Extension Fiscal Office; and Director of the Cornell University Agricultural Experiment Station.
21XX
New York State appropriations for the Contract Colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units. Use limited to the Budget Office.
209X
Bundy aid from New York State. Use limited to the Endowed Division.
908X
Expenditures, for the purchase of objects of art and similar items, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 508X. Use limited to special SUNY equipment program accounts.
See Capital
962X
265X
Used to budget a planned addition to or use of fund balance. In contract college accounts only this code may be generated by the budget system to balance an account. Transactions using miscellaneous budget object codes must be processed on a budget journal.
799X
Used to budget general expense where detail is not required. Transactions using miscellaneous budget object codes must be processed on a budget journal.
406X
Used during the annual budgeting process (CPBS) to make an aggregate adjustment to faculty salary commitment total. Use limited to the Budget Office.
469X
Used to report the monthly payroll commitment as well as to budget salaries and wages. Transactions using miscellaneous budget object codes must be processed on a budget journal.
465X
Used during the annual budgeting process (CPBS) to budget funds for the salary improvement process. Transactions using miscellaneous budget object codes must be processed on a budget journal.
899X
Used to budget student aid. Transactions using miscellaneous budget object codes must be processed on a budget journal.
999X
Used to budget total expense. Transactions using miscellaneous budget object codes must be processed on a budget journal.
466X
Used to budget funds for salary increases. Transactions using miscellaneous budget object codes must be processed on a budget journal.
260X
Used to budget a planned addition to or use of fund balance. Transactions using miscellaneous budget object codes must be processed on a budget journal.
9650
Used to distribute expenses related to the Cornell Campaign. Generally, use is limited to the Office of the Vice President for Financial Affairs and the Budget Office. Departments are permitted to use this code for budgeting purposes only.
508X
Expenditures for the purchase of objects of art and similar items that meet the criteria of a capital acquisition (see description in introductory paragraph of Capital Acquisitions segment of the Categorical Listing of All Object Codes Section of this document).
501X
Expenditures for building purchase, including legal fees, title searches, taxes, and other related expenses. If a building purchase is made in order to acquire land as well, the cost must be allocated between this code and the 504X series of codes.
500X
Cost of biographies, books, journals, periodicals, and microfilms purchased for and catalogued in university libraries. For library use only. Related acquisitions that are not catalogued are considered "Supplies and Materials, Office," and recorded in the 66XX series of codes.
Caution: The $5,000 threshold for reporting does not apply to catalogued library books.
512X
Expenditures for computer equipment that is not software (509X), or supplies (6680). This includes, but is not limited to: controllers, modems, monitors, printers and terminals.
Caution: Some equipment is defined as being composed of a large number of smaller components that relate to an individual item valued at greater than $5,000 such as a computer with keyboard, mouse, and monitor. The discrete assembly may be considered to be one item, and should be recorded and capitalized as a single item (see "Capital Assets").
509X
Expenditures for computer software that meets the criteria of a capital acquisition (see description in introductory paragraph of Capital Acquisitions segment of the Categorical Listing of All Object Codes Section of this document).
502X
Expenditures for items of movable equipment, other than computers, software, vehicles, and furniture, that meet the criteria of a capital acquisition (see description in introductory paragraph of Capital Acquisitions segment of the Categorical Listing of All Object Codes Section of this document). This includes farm and laboratory equipment, research equipment, and teaching equipment.
503X
Expenditures for furnishings that meet the criteria of a capital acquisition (see description in introductory paragraph of Capital Acquisitions segment of the Categorical Listing of All Object Codes Section of this document).
506X
Expenditures for improvements other than buildings, that meet the criteria of a capital acquisition (see description in introductory paragraph of Capital Acquisitions segment of the Categorical Listing of All Object Codes Section of this document). "Improvements other than buildings" refers to modifications to outside areas. Examples are fences, outdoor benches, yard lighting, and signs.
504X
Expenditures for land purchase, including legal fees, title searches, taxes, and other related expenses. If a land purchase is made in order to acquire a building as well, the cost must be allocated between this code and the 501X series of codes.
505X
Department payments to Cornell Information Technologies (CIT) for equipment purchased and financed through its leasing plan. This code must not be confused with 631X - leases where no purchase is made, and 776X - leases where a purchase is made from a non-university vendor.
507X
Expenditures for automobiles, trucks, tractors, and other vehicles.
589X
Plant Assets that have been abandoned, sold, or destroyed by any means. Use limited to the Office of the Vice President for Financial Affairs.
553X
Payments made to contractors involved in alteration or renovation of existing structures. This may include, but is not limited to direct labor, materials, utilities, and non-movable equipment built into or affixed to the structure. This code does not apply to movable equipment.
597X
Amounts to be added to the value of plant assets at the conclusion of a capital project. Use limited to the Division of Financial Affairs.
552X
Payments made to contractors involved in construction of a new building. This may include, but is not limited to direct labor, materials, utilities, and non-movable equipment built into or affixed to the structure. This code does not apply to movable equipment.
556X
Expenditures for equipment that becomes affixed to the structure, such as wall-to-wall carpeting, laboratory benches, and water fountains.
555X
Expenses for decorative or functional alterations of grounds that are not related to a capital building project. Examples of expenditures included in this category are: retaining walls, parking lots, and sidewalks.
550X
Expenditures for architectural engineers, attorneys, and other miscellaneous items associated with the pre-construction phase of capital construction projects, except those for physical site preparation.
598X
Expenditures from Plant Funds that will be expensed, rather than added to the value of plant assets. Use limited to the Division of Financial Affairs.
551X
Expenditures for physical site construction tasks, including but not limited to demolition, excavation, and post-construction landscaping.
139X
Balances brought forward from a previous year, based on the analysis option. Use limited to the Office of the Vice President for Financial Affairs.
954X
Balances brought forward from previous years as indicated by the Analysis Option attribute. Object code 1390 is reverse. Use limited to the Office of the Vice President for Financial Affairs.
788X
Overages or shortages for daily sales.
773X
Expenditures for collection of debts owed on Cornellcard.
See Art; Capital Acquisitions
602X
Monthly equipment charges for: telephone services (lines, instruments, accessory equipment, voice mail, EZ Remote), data communication networks, special circuits (e.g., fire and alarm lines), and video communications/teleconferencing services. For most units these charges (including NYNEX) are directly billed to an account by Network and Telecommunications Services (NetCom). Certain off-campus units (i.e., regional offices) have service provided by other vendors, in which case invoices must be processed.
605X
Expenditures for Fax and Telex transmissions.
600X
One-time installation charges, time and material charges, labor charges, and software change fees for: telephone services (lines, instruments, accessory equipment, voice mail, EZ Remote), data communication networks, special circuits (e.g., fire and alarm lines), and video communications/teleconferencing services.
603X
Usage-related charges such as local message unit and long-distance, including those associated with audio/video teleconferencing calls. For most units these charges are directly billed to an account by Network and Telecommunications Services (NetCom). Certain off-campus units (i.e., regional offices) have services provided by other vendors, in which case invoices must be processed.
608X
Expenditures for freight, express, and cartage on outgoing correspondence and packages, such as United Parcel Service (UPS), Federal Express (FedEx), and Purolator Courier.
601X
Expenditures to the Unites States Postal Service for postage. This does not include shipping charges paid on an invoice or bill, which must be recorded as part of the cost of the item(s) purchased.
772X
Use limited to the Office of University Relations.
901X
Expenditures, for computer equipment that is not software, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 512X. Use limited to special SUNY equipment program accounts.
682X
Expenditures for university sponsored conferences and seminars. Expenditures for employees to attend non-university sponsored workshops, seminars and other educational activities should be coded 766X.
See Capital Construction
See Services
See Services
945X - 947X
The cost of merchandise sold from inventory. When using this code in a fund balance account there must be sales revenue corresponding to the cost of sales.
957X
The cost of merchandise sold from inventory. When using this code in a fund balance account there must be sales revenue corresponding to the cost of sales.
995X
Used to move balances of sponsored awards to an unrestricted account with the same function code. Use limited to the Division of Financial Affairs.
958X
Used to record the movement of monthly expenditures from the counties' accounts (departments 2XX) to grant accounts in the Extension Division.
See Services
684X
Allowable decrease in value of property or equipment. Use limited to the Office of the Vice President for Financial Affairs.
685X
Disallowances made by sponsors of organized research, and bad debts on accounts receivable. Use limited to the Division of Financial Affairs.
110X
Discounts on inventory purchases for enterprise and service units. Credit object codes cannot be used in the Automated Procurement and Payment System (APPS); use an object code from the Cost of Sales range, 945X - 947X, 957X. See the "Credits, Miscellaneous" segment of the "Credit Object Codes Detailed" Section of this document.
See Services
480X
481X
Benefit expenses that support locally paid Cornell benefit programs (e.g., ID cards, Employee Assistance Program, blood pressure clinics, literacy program). Use limited to the Office of the Vice President for Financial Affairs. Contract Colleges only.
489X
Adjustments applicable to prior fiscal years, or for employee benefit adjustments. Use limited to the Office of the Vice President for Financial Affairs.
494X
Employee tuition payments made under the Employee Degree or the Employee Tuition Aid Programs. Use of this code is limited to accounts in the Employee Benefit Pool and to contract college accounts in FNC 477. Payments for employees to attend workshops and seminars should be coded 682X or 766X.
495X
For use through 6/30/96 only: The university's cost of employee benefits in endowed academic departments. This rate is the non-academic rate plus an additional percentage to cover the cost of faculty sabbatic leaves. Use limited to the Office of the Vice President for Financial Affairs. Endowed Division only.
482X
Payments to endowed benefit pool accounts for contract colleges' share of providing health insurance coverage to contract college post doctoral candidates, and to spouses of deceased retirees. Use limited to the Office of the Vice President for Financial Affairs.
483X
Payments to endowed benefit pool for contract college share of providing life insurance coverage. Use limited to the Division of Financial Affairs.
490X
Employee benefits charged to salary expenditures for employees eligible for the university's standard benefits. Use limited to the Office of the Vice President for Financial Affairs. Endowed Division only.
486X
Payments to endowed benefit pool accounts for contract college's share of providing long term disability insurance to contract college employees who are not yet vested in NYSERS. Use limited to the Division of Financial Affairs.
Employee Benefits, Minimum Plus Rate (After 6/30/96)
For use after 6/30/96 only: Employee benefits charged to salary expenditures for employees with appointments entitled to retirement contributions in addition to mandated coverage. Use limited to the Office of the Vice President for Financial Affairs. Endowed Division only.
495X
For use after 6/30/96 only: Employee benefits charged to salary expenditures for employees not eligible for any benefits but subject to mandated coverage (i.e., Social Security, Worker's Compensation, disability, unemployment insurance, etc.).
992X
Tuition and fees charged to a contract for children of NAIC personnel, who work at the Arecibo facility, to attend school at Ramey Air Force Base. Use limited to the Office of the Vice President for Financial Affairs.
490X
For use through 6/30/96 only: The university's cost of employee benefits in endowed non-academic departments. Use limited to the Office of the Vice President for Financial Affairs. Endowed Division only.
491X
For use through 6/30/96 only: Use limited to the Office of the Vice
President for Financial Affairs. Endowed Division only.
After 7/1/03: This rate and object code is no longer used.
484X
Employee Contributions for New York State disability program to contract college benefit pool. Use limited to the Division of Financial Affairs.
496X
Restricted fund recoveries from federal, state, local, non-government, and non-sponsored accounts for employee benefits charged. Use limited to the Office of the Vice President for Financial Affairs. Contract Colleges only.
485X
Use limited to the Office of the Vice President for Financial Affairs. Contract Colleges only.
493X
Tuition payments made under the Cornell Children's Tuition Scholarship Program. Use limited to the Office of the Vice President for Financial Affairs.
766X
Expenditures for employees to attend non-university sponsored workshops, seminars and other educational activities. If attendance requires travel, a code from the 61XX, Travel and Subsistence, range should be used for the training costs. University-sponsored workshops, seminars and other educational activities for employees should be coded 682X. Tuition payments for the Employee Degree or Tuition Aid Programs are coded 494X.
687X
Expenditures incurred during the interview process for potential employees, and during relocation of new employees.
See below; see Capital Acquisitions; see Other Equipment, SUNY
983X
Receipts from the sale of university owned capital equipment. Use limited to the Endowed Division.
984X
Expenditures to university owned subsidiaries, such as the Cornell Research Foundation and CU Transit, e.g., bus charter fees paid by Athletics to CU Transit. See code 114X for offsetting income reporting.
683X
Expenditures for the component parts, materials, and labor used in the fabrication of equipment. Use of this code to record labor expenditures is limited to the following shops: Chemistry, Technical Service Facility (Engineering), Laboratory of Atomic and Solid State Physics (LASSP), and Materials Science Center (MSC).
See Communications
See below; see Tuition and Instructional Fees
620X
Expenditures for fees, insurance, licenses, or taxes for non-vehicular equipment.
623X
Expenditures for fees, insurance, licenses, or taxes for memberships.
628X
Expenditures for fees, insurance, license, and taxes that cannot be categorized in object codes 620X - 623X, such as notary fees.
621X
Expenditures for fees, insurance, licenses, or taxes for real property.
622X
Expenditures for fees, insurance, licenses, or taxes for vehicles.
See Student Aid
906X
Expenditures, for equipment that becomes affixed to structures, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 556X. Use limited to special SUNY equipment program accounts.
996X
Used to record the prior year unobligated balance of a sponsored agreement's account. Spending of this prior year unobligated balance is prohibited until approval is received from the funding agency. Use limited to the Office of the Vice President for Financial Affairs.
See Capital Acquisitions
903X
Expenditures for furnishings that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 503X. Use limited to special SUNY equipment program accounts.
134X
Gains or losses resulting from the withdrawal of money from an investment pool fund. Use limited to the Investment and Office of the Vice President for Financial Affairs.
137X
On a marketable security, the recognized difference between the value when the asset was acquired and its current market value. Use limited to the Investment Office, the Trust Office, and the Division of Financial Affairs.
Transactions
130X
Gains resulting from the sale of securities that were held in one of the university's investment portfolios. See code 930X for losses. Use limited to the Investment and Office of the Vice President for Financial Affairs.
698X
Expenditures that can not be properly classified under any other general expense code. Use of this code must be infrequent.
187X
Gifts received from an entity, such as a corporation, giving recognition to a Cornell alumnus associated with the business. This individual is usually the owner, a major shareholder, or an officer. The business entity is the donor, and the individual receives gift recognition. Use limited to Public Affairs Records (PAR).
188X
Gifts from organizations. Use limited to Public Affairs Records (PAR).
181X
Gifts from an individual's estate (will). Use limited to Public Affairs Records (PAR).
185X
Gifts from a college or university other than Cornell. Use limited to Public Affairs Records (PAR).
180X
Gifts from university alumni, including any "matching gifts" from the alumni's employers. Use limited to Public Affairs Records (PAR).
182X
Gifts from corporation not associated with university alumni. Use limited to Public Affairs Records (PAR).
183X
Gifts from foundations. Use limited to Public Affairs Records (PAR).
184X
Gifts from individuals other than university alumni. Use limited to Public Affairs Records (PAR).
186X
Gifts from trust funds that are neither in the possession of nor managed by the university. Use limited to Public Affairs Records (PAR).
116X
Corrections to gifts received in prior years. Use of this code is limited to Alumni Affairs Records and the Division of Financial Affairs.
See Capital Acquisitions; Capital Construction
See Revenue
See Services
See below; see Revenue
981X
Indirect cost that is charged on restricted gift accounts when funds are expended. Scholarship funds (FNC 49X) and endowment income accounts (source 64XX) are exempt from this indirect cost. Use limited to the Office of the Vice President for Financial Affairs. See the "Rates" Section of this document for current indirect cost rates.
See Revenue
982X
Indirect cost that is charged to federal grants and contracts. Use limited to Sponsored Programs Accounting, Office of the Vice President for Financial Affairs. See the "Rates" Section of this document for current indirect cost rates.
986X
Indirect cost that is charged to private gifts, grants and contracts. Use limited to Sponsored Programs Accounting, Division of Financial Affairs. See the "Rates" Section of this document for current indirect cost rates.
985X
Indirect cost that is charged to source 5XXX accounts with indirect cost. This includes grants and contracts from any state. Use limited to Sponsored Programs Accounting, Office of the Vice President for Financial Affairs. See the "Rates" Section of this document for current indirect cost rates.
952X
See below; see Revenue
956X
This code is generally used on federal grants and contracts to record support in lieu of indirect costs. For predoctoral awards 100% of the allowance is available to the department. For postdoctoral awards 70% of the allowance is available to the department, while 30% is retained by the university. This code is also used to record the cost of education allowance on Title IV funds. This use limited to the Office of the Vice President for Financial Affairs.
See Fees, Insurance, Licenses and Taxes
See Services; Revenues
998X
Interdepartmental earnings, recorded by the contract college Campus units as negative expenses. Entries under this special debit reduction code have the effect of reducing total expenses, rather than increasing income. Use limited to the Contract Colleges.
693X
The cost associated with borrowing money.
694X
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 the Office of the Vice President for Financial Affairs, and a journal entry is prepared charging a State Appropriations Account in the department where the late payment originated.
970X
Purchases or inventory relief in inventory accounts only. This code must not be used as an operating expense.
971X
Adjustments to inventory levels. This code must only be used in accounts in FND 46X.
191X
Income from the recovery of costs associated with the production of investment income.
103X
The amount of estimated investment income from the Long Term Investment Pool (LTIP) for the fiscal year. It is posted to the endowment income account (Type 3) in July. The estimated amount is based on the number of income shares of the principal investment at July 1. No estimated income is posted to liability funds including agency funds. It is reversed in June when the actual income is posted (see object code 193X). Investment income from Separately Invested Funds is recorded at year-end only, see codes 194X and 192X, respectively.
190X
Income received from the university's investment of funds, and interest earned on university bank accounts.
195X
Income payable to one or more beneficiaries during their lifetimes. On the termination of life interests, the principal of the trust becomes available for university purposes.
193X
Income distributed to funds that are part of the Long Term Investment Pool. Distribution is made annually in June, before preliminary closing. See code 1030 for the posting of estimated income in July.
Investment Income, Separately Invested
194X
Income from separately invested accounts. Distribution is made annually in June, before preliminary closing.
Investments, Life Income Annuity Payments
953X
Payments made to beneficiaries under living trust agreements with the university. Use limited to the Office of the Vice President for Financial Affairs and the Trust Office.
See below; see Amortization
See below; see Capital Acquisitions
776X
Payments on lease/purchase agreements with non-university vendors.
630X
Rental expenditures for computers and peripheral equipment such as tape drives, discs and sorters.
631X
Lease and rental expenditures on equipment other than vehicles and computers for which ownership of the item will not pass to the department.
632X
Lease and rental expenditures for land, buildings, offices, storage areas, etc.
633X
Lease and rental expenditures for automobiles, tractors, trailers, and other conveyances rented for local use.
See Capital Acquisitions
See Fees, Insurance, Licenses and Taxes
202X
Bad debt recovery expenses in loan funds. Use limited to the Office of the Vice President for Financial Affairs.
200X
Collection expenses in loan funds. Use limited to the Office of the Vice President for Financial Affairs.
201X
Principal and Interest cancellation transactions in loan funds. Use limited to the Office of the Vice President for Financial Affairs.
883X
For Federal Perkins loans, (formerly NDSL - National Direct Student Loan), in default and assigned to the federal government. Use of this code is valid only in FND 13X. Use limited to the Division of Financial Affairs.
832X
For Federal Perkins loans, (formerly NDSL - National Direct Student Loan), loan principal canceled for two years of employment in teaching. Principal is canceled at a rate of 10% for the first year and 15 % for the second year for a maximum total cancellation of 35%. Use of this code is valid only in FND 13X. Use limited to the Division of Financial Affairs.
833X
For Federal Perkins loans, (formerly NDSL - National Direct Student Loan), loan principal canceled for three years of employment teaching in the Head Start Program or teaching of low income or handicapped students. Principal is canceled at a rate of 15% for the first year, 20 % for the second year and 30 % for the third year, for a maximum total cancellation of 65%. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
835X
For Federal Perkins loans, (formerly NDSL - National Direct Student Loan), loan principal canceled up to 70% for Peace Corps service. The rate of cancellation is: 15% each year for the first two years and 20% each year for up to two additional years of Peace Corps service. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
834X
Principal canceled due to the death, disability or bankruptcy of the borrower. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
836X
831X
For Federal Perkins loans, (formerly NDSL - National Direct Student Loan), the loan principal assigned to the United States Department of Education for collection. For university loans, the principal of student loans written off as uncollectable. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
839X
Used for the cancellation of loans under the National Defense student loan program prior to 1972. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
830X
Expenditures for long term loans awarded to students. Repayment begins after graduation.
837X
Unanticipated recovery of student loans previously written off. Use of this code is valid only in FND 13X. Use limited to the Office of the Vice President for Financial Affairs.
838X
Payments made to principal on long term loans by borrowers. Use of this code is valid only in FND 13X. Use limited to the Division of Financial Affairs.
930X
Losses from the sale of securities that were held in a university investment portfolio. See code 130X for realized gains. Use limited to the Investment Office and the Division of Financial Affairs.
884X
Emergency loans issued to students on a short-term basis (usually 90 days).
See Investment Income
498X
The university's administrative charge component of tuition, paid by contract college departments on behalf of their contract college-funded graduate assistants. Categorized as Other than Personal Services (OTPS) for New York State Reporting Purposes. Use limited to the Office of the Vice President for Financial Affairs, for contract college accounts.
See Repairs and Maintenance
131X
Cash transactions in non-operating accounts: assets, liabilities, including accounts receivable and agency funds. This object code must not be used in fund balance accounts (FNDs 13X, 24X, 25X, 26X, 33X, and 43X - 47X).
955X
Cash transactions in non-operating accounts: assets and liabilities, including accounts receivable and agency funds. This object code must not be used in operating accounts (FND 13X, 24X, 25X, 26X, 33X, and 43X through 47X).
See Public Relations; Travel and Subsistence; Supplies and Materials; Services
919X
Expenditures for all purposes not defined above, that are classified as nonrecoverable according to OMB A-21.
902X
Expenditures, for items of movable equipment other than computers, software, vehicles, and furniture, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 502X. Use limited to special SUNY equipment program accounts.
989X
This code is used infrequently and only for transactions that can not be put into any other object code category. Use limited to the Office of the Vice President for Financial Affairs.
132X
Expenditures from plant funds that are capitalized. Use limited to the Office of the Vice President for Financial Affairs.
133X
Expenditures from plant funds that are not capitalized. Use limited to the Office of the Vice President for Financial Affairs.
See Communications
994X
Amounts awarded to individuals who have previously earned their doctoral degrees. This is not a fee for service: these awards are made for the purpose of research or study in the recipient's field of expertise. These individuals are not employees.
See Services
845X
Awards made to students for excellence in scholarship or in recognition of outstanding achievements in other areas of endeavor. Prizes may be taxable income to recipients.
695X
Same as 917X. Use of object code 695X may be prohibited after 6/30/95
917X
Expenditures for public relations (including dedications and formal dinners) that are classified as nonrecoverable according to OMB A-21.
See Services
459X
Capital Construction
See Alterations
See Leases and Rentals
See Revenue
See Amortization
640X
Expenditures for repair and maintenance of computers and peripheral equipment, including costs of computer maintenance contracts.
641X
Expenditures for repair and maintenance of furniture and equipment other than vehicles and computers, including costs of furniture/equipment maintenance contracts.
648X
Expenditures for repairs and maintenance projects that will extend the life and/or improve the function of the existing campus grounds. Facilities and Campus Services is the primary user of this code.
645X
Expenditures for planned repairs and maintenance of fixed capital assets. Repairs/maintenance in this category appreciably extend the life and/or improve the function of the asset (an existing facility or system). Examples are planned rehabilitation of a building's plumbing system. Facilities and Campus Services is the primary user of this code.
647X
Expenditures for preventive maintenance necessary for the continuing operation of an existing campus facility or system, e.g., annual cleaning and filter replacement in HVAC vents. Facilities and Campus Services is the primary user of this code.
642X
Expenditures for repairs and maintenance of real property.
646X
Expenditures for repairs and maintenance necessary for the continued operation of an existing campus facility or system, e.g., repairs to the central heating system of a building. Facilities and Campus Services is the primary user of this code.
644X
Expenditures for repairs and maintenance performed under service agreements. Examples are trash removal and pest extermination services. Facilities and Campus Services is the primary user of this code.
643X
Expenditures for repair and maintenance, (including operating costs, e.g., gas and oil) for vehicles.
120X
Outside revenue from sale of animals. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to Contract Colleges.
168X
Revenue from athletic program advertising. Use limited to Athletics.
163X
Revenue from membership fees in athletic associations such as CUAA. Use limited to Athletics.
161X
Revenue from athletic events held at the university. Use limited to Athletics.
162X
Revenue from athletic events held away from the university. Use limited to Athletics.
165X
Revenue from sales of merchandise at The Cornell Store. Use limited to The Cornell Store.
166X
Revenue from sales of merchandise at The Cornell Store. Use limited to The Cornell Store.
167X
Revenue from sales of merchandise at The Cornell Store. Use limited to The Cornell Store.
121X
Outside revenue from conferences and seminars that are sponsored by the university and held on or off-campus. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to the Contract Colleges.
152X
Revenue from housing, dining, parking, registration, and other fees related to conferences held at the university. Use limited to Campus Life.
114X
Revenue of the university from its subsidiaries. Two examples of university owned subsidiaries are: Cornell Research Foundation and CU Transit. Examples: royalty payments to the university by CRF are reflected on the university's books on object code 114X. Bus charter revenue to CU Transit from athletics is recorded on CU Transit's books on object code 114X. See the code 9840 for recording the offsetting expense.
220X
Revenue from federal agencies. Use limited to the Office of the Vice President for Financial Affairs.
225X
Federal income received through awards from non-federal agencies. Use limited to the Office of the Vice President for Financial Affairs.
177X
Federal funds that are moved interdivisionally, i.e., among the Endowed and Medical College Divisions, and the Contract Colleges of the university. Use limited to the Office of the Vice President for Financial Affairs.
221X
Revenue from governments other than the United States'. Use limited to the Office of the Vice President for Financial Affairs.
150X
Academic year rental revenue from student housing. Use limited to Campus Life.
155X
Miscellaneous revenue such as damage and other fees, extra bed rental, etc. Use limited to Campus Life.
151X
Housing revenue from Summer Session and other non-conference-related housing (e.g., visitor housing). Use limited to Campus Life.
174X
Revenue from overhead charges to federal grants and contracts. See code 982X for the expenses associated with this income. Use limited to the Office of the Vice President for Financial Affairs.
176X
Revenue from overhead charges to private grants and contracts. See code 986X for the expenses associated with this income. Use limited to the Office of the Vice President for Financial Affairs.
175X
Revenue from overhead charges to various states' grants and contracts. See code 985X for the expenses associated with this income. Use limited to the Office of the Vice President for Financial Affairs.
171X
Sponsored funds revenue from federal funding sources to defray expenses such as research supplies, equipment, and other related items. See code 956X for the expenses associated with this allowance. Use limited to the Office of the Vice President for Financial Affairs.
173X
Sponsored funds revenue from private funding sources to defray expenses such as research supplies, equipment, and other related items. See code 956X for the expenses associated with this allowance. Use limited to the Office of the Vice President for Financial Affairs.
172X
Sponsored funds revenue from various states to defray expenses such as research supplies, equipment, and other related items. See code 956X for the expenses associated with this allowance. For College of Veterinary Medicine use only, to record state subsidies received on behalf of New England contractual students. Use limited to the Division of Financial Affairs.
129X
Same as 113X, which is the preferred interdepartmental revenue code.
113X
Revenue from sales and services provided to other departments within the university. (On a department's financial accounting statement this code appears as an revenue item. However, the financial report class assigned to this code, for reporting purposes in the university's annual financial statements and schedules, treats its function as a reduction of general expense. This avoids the double counting of the expense that would occur within the university otherwise.) This code is only valid in FND 46X. See the code 998X.
157X
Coin-operated laundry contract revenue. Use limited to Campus Life.
115X
The principal of a trust fund that becomes available for university purposes upon the termination of life interests. Use limited to the Trust Office and the Office of the Vice President for Financial Affairs.
111X
112X
Revenue from sales and services provided to customers other than university departments; fines and fees that do not relate to the cost of instruction.
223X
Revenue from agencies of New York State. Use limited to Sponsored Funds Accounting, the Office of the Vice President for Financial Affairs.
222X
Revenue from local governments within New York State. Use limited to Sponsored Funds Accounting, the Office of the Vice President for Financial Affairs.
170X
Sponsored contract revenue from all private funding sources (i.e., non-federal, non-state). Use limited to the Division of Financial Affairs.
128X
Outside revenue from rents, royalties, and sales of scrap and used equipment. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to the Contract Colleges.
224X
Revenue from state and local governments outside of New York State. Use limited to Sponsored Funds Accounting, the Division of Financial Affairs.
1790-1798
Private funds that are moved interdivisionally, i.e., among Endowed and Medical College Divisions, and the Contract Colleges of the university. Use limited to the Office of the Vice President for Financial Affairs.
122X
Outside revenue from the sale of processed dairy and other food products such as butter, cheese, meat, milk, ice cream, etc. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to Contract Colleges.
123X
Outside revenue from the sale of agricultural and other natural products that are sold with little or no alteration, such as eggs, fruits, and vegetables. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to Contract Colleges.
124X
Outside revenue from publications. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to Contract Colleges.
160X
Revenue from radio and television broadcast rights for sporting events. Use limited to Athletics.
125X
Outside revenue from child care services, clinical sales, correspondence courses, dairy records sales, diagnostic services, summer school, testing services, and the spectrograph. This code cannot be used in state or federal appropriations accounts, FND 44X and 45X, respectively. Use limited to the Contract Colleges.
178X
New York State funds that are moved interdivisionally, i.e., among Endowed and Medical College Divisions, and the Contract Colleges of the university. Use limited to the Office of the Vice President for Financial Affairs.
126X
Outside revenue from services of the veterinary clinics. This code cannot be used in state or federal appropriations account.
418X
For use after 6/30/96 only: Salaries paid to employees in position group 1, under circumstances where only the minimum benefit rate would apply (e.g., bonus payment).
417X
492X
Use limited to the Office of the Vice President for Financial Affairs and the Budget Office.
430X
402X
401X
432X
431X
442X
443X
418X
For use through 6/30/96 only: This code has very limited use.
423X
407X
405X
For use through 6/30/96 only. Salaries paid to faculty on sabbatic leave. These salaries are not subject to an employee benefit rate and they are not included in indirect cost calculation. Endowed Division only.
455X
453X
428X
429X
420X
427X
426X
424X
454X
411X
414X
441X
440X
412X
413X
433X
457X
415X
444X
460X
This code is used when a manual employee benefit calculation is necessary. Use limited, subject to approval by the Division of Financial Affairs.
460X
This code is used when a manual employee benefit calculation is necessary. Use limited, subject to approval by the Division of Financial Affairs.
434X
419X
400X
449X
421X
410X
452X
467X
Endowed Division: the portion of endowed shop salaries charged to sponsored programs for work performed in various shops financed from general purpose funds.
Contract Colleges: the portion of a professor's or senior extension associate's salary budgeted on state appropriations that is charged to sponsored programs for effort/work performed.
435X
451X
450X
456X
4762
For use after 6/30/96 only: Wages for students employed during the summer incurring mandated payroll tax and withholding expense.
476X
For use after 6/30/96 only: Wages for students employed during the summer incurring the mandated coverage.
422X
425X
445X
475X
For use after 6/30/96 only: Wages for non-student temporary employees eligible for full benefits.
473X
Wages paid at a premium hourly rate for hours worked in excess of 40 hours per week.
Caution: In the case of grants or contracts, most sponsors will not pay indirect costs on the premium amount paid to an employee for overtime. This is true for both temporary and regular employees.
471X
Wages paid to temporary or casual employees at a regular hourly rate, for hours worked up to the standard number of hours according to the appointment.
416X
404X
Salaries paid to visiting professors, lecturers, instructors, scientists, scholars, and critics for services less than half time, less than a full semester, or both. These salaries are not subject to an employee benefit rate.
474X
Student wages subsidized by the federal College Work Study program. Use limited to the Office of the Vice President for Financial Affairs for endowed accounts.
497X
Charges for payments to Work Study students. Categorized as Other than Personal Services (OTPS) for New York State Reporting Purposes. Use limited to the Office of the Vice President for Financial Affairs, for contract college accounts.
See below; see Revenue
See below; see Repairs and Maintenance
710X
Expenditures for general administration services support. This code reflects the cost of direct central administration services.
700X
701X
Expenditures for chemistry shops and facilities. The third and fourth digit of these codes is used to specify the chemistry shop and facility within the Chemistry Department.
652X
Expenditures for services performed among sections of Cornell Information Technologies (CIT). Use limited to CIT.
711X
Expenditures for a percentage commission paid for services.
651X
Expenditures for services performed by Cornell Information Technologies (CIT), including rental payments made by them on the department's behalf.
650X
Interdepartmental computer expenditures other than those charged by Cornell Information Technologies (CIT). Used in conjunction with I98X for contract college accounts, and 113X or 129X for endowed accounts.
656X
Expenditures for use of non-university-owned computers.
690X
Expenditures for transaction fees charged by credit card companies.
653X
Expenditures for professional services, including related travel and subsistence expenses that are paid directly. On grants and contracts, the first $25,000 paid on a subcontract is recorded using 653X; 697X is used for expenditures over $25,000.
654X
Expenditures for professional services from independent contractors, including related travel and subsistence expenses.
655X
Expenditures for material and labor from other departments or units within the university. Used in conjunction with I98X for contract college accounts, and 113X for endowed accounts.
712X
Expenditures for uniform and linen cleaning.
658X
Miscellaneous service expenditures.
915X
Expenditures for services that are classified as nonrecoverable according to OMB A-21.
657X
Expenditures for printing and duplicating services.
696X
Expenditures for publishing. This code must not be used for subscriptions.
713X
Expenditures for charges for the services of the University Police.
714X
Expenditures for trash removal services.
See Communications
909X
Expenditures for computer software that is under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 509X. Use limited to special SUNY equipment program accounts.
811X
Allowances made on certain sponsored funds for support of dependents. Use of funds must meet terms and conditions of the sponsoring agency.
810X
Monthly stipends, payable to graduate students, determined by the individual college or department financial aid office.
860X
82XX
Financial Aid awards granted to undergraduate students and students in professional schools.
812X
Expenditures for tuition of graduate students. This code is excluded from the calculation of indirect costs. Recipients are chosen by the individual college or department financial aid office.
813X
Use limited to the Contract Colleges.
824X
823X
765X
Contributions to student activity funds. Use limited to Campus Life.
See Salaries and Wages
697X
Expenditures for work contracted for research or development only. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 paid on a subcontract is recorded with object code 653X. For use in grants and contracts accounts only.
See Supplies and Materials
846X
660X
Expenditures for classroom supplies and materials, including audio and/or video materials (such as films and tapes), books that are not library acquisitions, chalk, erasers, exam booklets, instructional forms, maps, pointers, and other items required for classroom purposes.
668X
Expenditures for computer supplies and materials, including ribbons, disks and toner.
715X
Expenditures for cleaning supplies, including such items as laundry supplies, soaps, detergents, bleaches, and other washing compounds.
667X
Use of this code is optional. Some units have found it useful to distinguish between various categories of supplies based on durability (i.e., paper, pencils, etc., versus chairs, tables, calculators, etc.). Items coded 667X are not recognized as capital equipment by the university.
661X
Expenditures for farm and garden supplies and materials, including fertilizer, pesticides, and seed.
662X
Expenditures for food and beverages. This code must not be used to record expenditures for planned activities such as dedications, conferences, formal dinners, or food while traveling.
663X
Expenditures for hospital and clinical supplies and materials, including dental, optical, surgical, and X-ray supplies.
664X
Expenditures for housekeeping supplies and materials, including bedding, cleaning materials, clothing, curtains, kitchenware, linens, paper towels, rugs, tableware, and sanitary supplies.
665X
Expenditures for laboratory supplies and materials, including animals required for laboratory use, food for these animals, related chemicals, and related glassware.
916X
Expenditures for supplies and materials that are classified as nonrecoverable according to OMB A-21.
666X
Expenditures for office supplies and materials, including staplers, pencils, pens, calculators, and writing tablets.
716X
Taxes
See Fees, Insurance, Licenses and Taxes
See Salaries and Wages
241X
Used to transfer excess or shortfall of Long Term Investment Pool (LTIP) income from accumulated gains. Use limited to the Division of Financial Affairs.
236X
Used in an account receiving funds from a designated (FND 461) account.
234X
Revenue received that was credited directly to Funds Functioning as Endowments (FFE), but must be reflected as Current Funds income, for financial report purposes. Use limited to the Division of Financial Affairs.
231X
Used in an account receiving funds from restricted (FND 472) account.
230X
Used in an account receiving funds from an undesignated (FND 43X) account.
235X
Used in the account receiving funds from an Enterprise Operation (FND 462) account.
233X
Transfers required to match outside gifts or grants, usually from the federal government. Used in the account receiving the transfer.
240X
Used in an account receiving funds from funds functioning as endowment (FND 25X) account. Use limited to the Division of Financial Affairs.
244X
Used to transfer investment income from the income account to the principal fund of a fund functioning as endowment. Use limited to the Office of the Vice President for Financial Affairs.
238X
Used in an account receiving funds from a loan fund (FND 1XX) account. Use limited to the Office of the Vice President for Financial Affairs.
252X
Used in an Endowed or contract college account receiving funds transferred from the Medical College.
242X
Used in an account receiving funds from a plant (FND 3XX) account.
239X
Used in an account receiving funds from a true endowment (FND 24X) account. Use limited to the Office of the Vice President for Financial Affairs.
243X
Used to transfer investment income from the true endowment income account to the principal fund of a true endowment. Use limited to the Office of the Vice President for Financial Affairs.
743X
Used in an endowment income account to transfer funds back to the principal account.
744X
Used in an endowment income account to transfer funds to the Funds Functioning as Endowment (FFE) principal account.
736X
Funds transferred to a Designated Funds account (FND 461). This code must not be used in a designated or restricted fund account.
734X
Revenue received during the fiscal year, originally credited to a Funds Functioning as Endowments account, that for financial report purposes must be reflected as Current Fund revenue. Use limited to the Office of the Vice President for Financial Affairs
731X
Used in an account transferring funds to a restricted account
730X
Used in an account transferring funds to an Undesignated Funds (FND 43X) account.
735X
Funds transferred to an Enterprise Operation (FND 462). This code must not be used in an enterprise or restricted account.
733X
Funds transferred, required in order to match outside gifts or grants, usually from the federal government. Used in the account from which the funds were taken.
740X
Funds transferred to a Funds Functioning as Endowment (FFE) account.
738X
Funds transferred to a Loan Funds account.
752X
Used in an Endowed or contract college account to show funds Transferred to a Medical College account.
742X
Funds transferred from a Non-Plant Funds account to a Plant Funds account, except for debt service, when 753X or 732X are used.
739X
Funds transferred to a True Endowment account.
741X
Long Term Investment Pool activity. Use limited to the Office of the Vice President for Financial Affairs. Used at university fiscal year-end only.
732X
Funds transferred for mandatory debt service. Used in the account from which the funds were taken.
753X
Funds transferred for non-mandatory (Current Fund advance) debt service, including principal, interest, and fee payments. Used in the account from which the funds were taken.
745X
Funds transferred within the same fund group; this applies to all fund groups, except when the transfer is from a FNC 185 or FNC 332 account, when B450 is used.
245X
Used for transfers made within the same fund group. The offset code is 745X, except when the transfer is from a FNC 185 account; then the offset is B45X.
249X
Used in an account receiving funds from another account as a result of the separation of funds with multiple restriction classifications for the implementation of FAS 117. (An account can only have one FAS 117 restriction classification. In the case where an account had/has several sources of funds resulting in multiple restriction classifications, a new account must be created to separate the funds by restriction classification.) Use limited to the Office of the Vice President for Financial Affairs.
749X
Used in an account from which funds are being moved to another account as a result of the separation of funds with multiple restriction classifications for the implementation of FAS 117. (An account can only have one FAS 117 restriction classification. In the case where an account had/has several sources of funds resulting in multiple restriction classifications, a new account must be created to separate the funds by restriction classification.) Use limited to the Office of the Vice President for Financial Affairs.
259X
Used to close operating accounts to reserve accounts within the same fund group at fiscal year-end. Use limited to the Division of Financial Affairs or with prior approval from the Division of Financial Affairs.
759X
Used to close operating accounts, transferring funds to reserve accounts, at fiscal year-end. Use limited to the Division of Financial Affairs, or with prior Office of the Vice President for Financial Affairs approval.
See Services
617X
Approved fixed allowances made for use of personal vehicles for university purposes. Transactions using this object code are subject to taxation and must be reviewed by the payroll office.
610X
Expenditures for domestic travel that the university considers to be travel among the fifty states, its possessions, or its territories. For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of "domestic". See object code 687X for travel and subsistence expenses associated with the employment interview and relocation process.
615X
Expenditures for domestic travel on training grants. Consult the contractual documents associated with the specific training grant to determine the sponsor's definition of "domestic" (see 610X for the university's definition).
611X
Expenditures for foreign travel that the university considers to be travel outside the fifty states, its possessions, or its territories. For travel funded by a sponsored project, consult the contractual documents for the sponsor's definition of "foreign". See object code 687X for travel and subsistence expenses associated with the employment interview and relocation process.
616X
Expenditures for foreign travel on training grants. Consult the contractual documents associated with the specific training grant to determine the sponsor's definition of "foreign" (see 611X for the university's definition).
911X
Expenditures for travel and subsistence that are classified as nonrecoverable according to OMB A-21.
768X
Expenditures for dining, housing, and travel expenses related to Athletics recruiting. Use limited to the Athletics Department.
769X
Use limited to the Athletics Department.
612X
Expenditures associated with the use of a vehicle from the Statutory Fleet.
770X
Expenditures for meals, for participants in a sponsored Athletics activity. Use limited to the Athletics Department.
147X
Tuition and fees for extramural programs.
144X
All fees, (undergraduate, professional, and graduate), that are not requirements of matriculation, including application, in absentia, and registration fees.
141X
Use limited to the Office of the Vice President for Financial Affairs.
143X
Tuition and fees for graduate students, including matriculation and admission fees, but excluding fines and other, non-instructional fees.
149X
Tuition and mandatory fees for contract college professional and graduate students. Use limited to Contract Colleges.
140X
Tuition and mandatory fees for the undergraduate schools.
142X
Tuition and mandatory fees for the professional schools.
146X
Tuition and fees for Summer School programs.
148X
Tuition and mandatory fees for contract college undergraduate students, including dean's and SUNY income, and administrative charges. Use limited to Contract Colleges.
940X
673X
671X
670X
672X
See below; see Capital Acquisitions
907X
Expenditures, for automobiles, trucks, tractors, and other vehicles, that are under $500 yet required to be classified as equipment to qualify for state equipment funds. Use this code rather than 507X. Use limited to special SUNY equipment program accounts.
See Salaries and Wages
997X
135X
Used at year-end to allocate CIT (Cornell Information Technologies) computer expenses to the general purpose budget. Use limited to the Budget Office and the Office of the Vice President for Financial Affairs.