According to the provisions of the GAAP, revenue may be recognized when cash is received or its ultimate receipt becomes certain or enforceable. Inclusion of revenue in an income account.

• UNIVERSAL BANK
• UNIVERSAL BANKING
• UNIVERSAL CURRENCY CONVERTER
• UNIVERSAL DECIMAL CLASSIFICATION
• UNIVERSAL HEALTH COVERAGE
• UNIVERSAL LIFE INSURANCE
• UNIVERSAL MERCANTILE SYSTEM
• UNIVERSAL MOBILE TELECOMMUNICATIONS SYSTEM
• UNIVERSAL PRODUCT CODE
• UNIVERSAL SERIAL BUS
• UNIVERSAL TIME
• UNIVERSE
• UNIVERSE OF DISCOURSE
• UNIVERSE OF SECURITIES
• UNIVERSITAS
• UNIVERSITY
• UNIVERSITY COURT
• UNIVERSUS
• UNIX
• UNJUST
• UNJUST ENRICHMENT
• UNJUST ENRICHMENT DOCTRINE OF
• UNJUST ENRICHMENT DOCTRINE OF
• UNKNOWN-UNKNOWNS
• UNKOUTH