Policy Statement
The list below includes the general accounting policies to be used by the U. T. System Institutions and System Administration:
- UTS142.1, Policy on the Annual Financial Report
- UTS142.2, Policy for Accounting and Financial Reporting for Nonexchange Transactions
- UTS142.3, Policy on Capital Leases vs. Operating Leases for Lessees
- UTS142.4, Policy for Construction in Progress
- UTS142.5, Policy for Capitalization of Interest Cost
- UTS142.7, Accounting for Termination Benefits
- UTS142.8, Policy for Accounts Payable and Accrued Expenses
- UTS142.9, Policy for Accounting and Financial Reporting for Impairment of Capital Assets and Insurance Recoveries
- UTS142.10, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
- UTS142.11, Land and Other Real Estate Held as Investments by Endowments
- UTS142.12, Accounting and Financial Reporting for Pollution Remediation Obligations
- UTS142.13, Accounting and Financial Reporting for Intangible Assets
- UTS142.14, Accounting and Financial Reporting for Service Concession Arrangements
- UTS 142.15, Certain Asset Retirement Obligations (AROs)