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UTS 142 Accounting Policies Overview

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
  • UTS142.7, 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)
     

Policy Details

Responsible Office(s)

Controller

Date Approved

Contact Information

Office of the Controller

Related Information

Relevant System Policies, Procedures, and Regents' Rules

UTS 142.1 Policy on the Annual Financial Report
UTS 142.2 Policy for Accounting and Financial Reporting for Nonexchange Transactions
UTS 142.3 Policy on Capital Leases vs. Operating Leases for Lessees
UTS 142.4 Policy for Construction in Progress
UTS 142.7 Accounting for Termination Benefits
UTS 142.8 Accounts Payable and Accrued Expenses
UTS 142.9 Accounting and Financial Reporting for Impairment of Capital Assets and Insurance Recoveries
UTS 142.10 Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
UTS 142.11 Land and Other Real Estate Held as Investments by Endowments
UTS 142.12 Accounting and Financial Reporting for Pollution Remediation Obligations
UTS 142.13 Accounting and Financial Reporting for Intangible Assets
UTS 142.14 Accounting and Financial Reporting for Service Concession Arrangements
UTS 142.15 Certain Asset Retirement Obligations (AROs)