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UTS 142 Accounting Policies Overview

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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)