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Utilization rate measures how much of available capacity, time, or resources is actually being used. For example, it may show how much staff time...

Utility expense is the cost incurred for essential services such as electricity, water, gas, internet, and similar operating utilities used in the business. These...

Usury refers to charging excessively high or unfair interest on loans beyond what is legally or ethically acceptable. Many jurisdictions regulate or prohibit usurious...

Useful life is the estimated period over which an asset is expected to be used by the business or the number of units it...

An upstream transaction is a transaction between a subsidiary and its parent company where the subsidiary sells goods, services, or assets to the parent....

An unsecured loan is borrowing that is not backed by specific collateral or pledged assets. Because the lender does not have a direct claim...

An unrealised loss is a reduction in the value of an asset or investment that has occurred while the asset is still being held...

An unrealised gain is an increase in the value of an asset or investment that has occurred but has not yet been locked in...

An unqualified opinion is the standard clean audit opinion issued when the auditor concludes that the financial statements present a true and fair view...

Unpaid expenses are expenses that have been incurred but have not yet been paid at the reporting date. Examples include accrued salaries, utilities, audit...

A unit-level activity is an activity performed each time one individual unit is produced or processed. The cost of such activity changes directly with...

A unit trust is an investment structure where money from multiple investors is pooled and managed collectively, with investors holding units representing their share...