Princeton Financial Glossary - U

U.S. Person

A United States citizen or legal permanent resident.

UBIT (Unrelated Business Income Tax)

A tax paid on the unrelated business activity of a not-for-profit organization such as a university.

UCRHSS (University Committee on Research in the Humanities and Social Science)

A committee chaired by the Dean of the Faculty whose purpose it is to provide funds for faculty research projects in the humanities and social sciences.

Unit, Equity Unit

A unit, also known as an equity unit, is the term used to describe a "share" of "ownership" in the primary pool and to calculate disposable income. At the time a gift (or other money) is deposited in the primary pool, the original book value amount (see Book Value ) is converted to equity units based on the previous month's equity unit value per dollar.

University Business Expense Policy

A policy that provides the University community with guidance concerning the authorized purchase of compensating and non-compensating goods and services.

University Financial Systems Department (UFIN / UFINSI)

The department that manages the administrative systems under the control of the Treasurer that support the financial business functions of the University.


 

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