Policy Library

UTS142 - Accounting Policies

Policy Statement

Below are links to the general accounting policies to be used by the UT 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

Keywords: accounting

Scope

All institutions and UT System Administration

Policy Information

Sponsoring Office: Office of the Contoller

Effective Date: September 8, 2005