U
UA - unit of account (an artificial unit designed to provide a consistent reference value against varying exchange rates)
UAT - user acceptance testing (system/software testing by users to determine whether the product meets user needs)
UAW - United Automobile Workers (U.S. labor union)
UBE - unsolicited bulk e-mail (unsolicited e-mail sent to hundreds or thousands of users)
UBI - unrelated business income (same as unrelated business taxable income (UBTI) - income earned by an exempt organization which is unrelated to the organization's exempt purpose)
UBTI - unrelated business taxable income (income earned by an exempt organization from an affiliated unit which is unrelated to the reason the organization is exempt)
UCC - undepreciated capital cost (residual value of a fixed asset after a capital cost allowance has been taken (Canada))
UCC - Uniform Commercial Code (legal code adopted by most states that codifies various laws dealing with commercial transactions)
UCE - unsolicited commercial e-mail (unsolicited e-mail sent to hundreds or thousands of users by vendors or sellers attemmpting to market products)
UCOM - United Currency Options Market
UDDI - Universal Description, Discovery, and Integration (an online electronic directory which allows businesses/service providers a way to register their services and interested consumers a way to locate them)
UDP - User Datagram Protocol (a transmission protocol in which packets are sent out without contacting or establishing a connection with the receiving computer, and the sender does not know if the packets were received properly or dropped)
UGMA - Uniform Gifts to Minors Act (legislation enacted by states intended to provide a simple way to transfer property to a minor)
UI - unemployment insurance (government benefit plan providing payments to employees who are laid off)
UIC - unemployment insurance contribution (payment an employer makes into an unemployment insurance fund)
UID - user identifier/identification (technique or method used to authenticate/identify an authorized system user)
UIT - Unit Investment Trust (investment entity which purchases a portfolio of securities, often municipal bonds, and sells units/shares to investors)
UITF - Urgent Issues Task Force (committee of the British Accounting Standards Board charged with reviewing critical new accounting issues)
UL or ULI - Underwriters Laboratories, Inc.(Nonprofit corporation, formed in 1894, which set standards and conducted testing of fire and electrical products. In 2012 it was reorganized as a for-profit company named UL, LLC, and in 2022 was reorganized as an enterprise with three separate organizations.)
ULC - Underwriters Laboratories of Canada (nonprofit organization that provides testing and certification services for equipment and materials)
UMA - Unified Managed Account (a single account which holds a variety of securities for an investor)
UML - Unified Modeling Language (a general-purpose notational language for specifying and visualizing complex software for large object-oriented projects)
UMW - United Mine Workers (U.S. labor union)
UN - United Nations (international organization promoting cooperation between countries)
UNI - undistributed net income (basis on which the throwback tax is imposed on trust income prior accumulations)
UOA - unit of account (an artificial unit designed to provide a consistent reference value against varying exchange rates)
UPC - Uniform Practice Code (rules/code of conduct of the National Association of Securities Dealers (NASD) dealing with standards and procedures in the sale of securities)
UPS - uninterruptible power supply (device which provides short-term backup power from batteries for a computer system when the electrical power fails or drops to an unacceptable voltage level)
URI - uniform resource identifier
URL - Uniform Resource Locator (World Wide Web address format entered by a computer user to locate a Web site)
URN - uniform resource name
URV - unguaranteed residual value (excess of the estimated value over the guaranteed residual value)
USA - United States of America
USB - Universal Serial Bus (an external peripheral bus standard designed to automatically recognize and configure peripherals as soon as they are physically attached)
USBS - United States Bureau of Standards
U.S.C. - United States Code (US laws/statutes currently in force)
USCC - United States Chamber of Commerce
USD - United States Dollar
USIT - Unit Share Investment Trust (specialized form of unit investment trust with appreciation and dividend rights)
USJCC - United States Junior Chamber of Commerce (JAYCEES)
USS - United States Senate
USS - United States Ship
UT - unit trust (UK - unit investment trust - investment trust which buys a fixed, unmanaged portfolio of income-producing securities and sells shares to investors)
UTM - unified threat management (single network appliance products designed to deal with a number of cyber threats - all-in-one devices which incorporate several types of security defense capabilities)
UTMA - Uniform Transfers to Minors Act (law adopted by all 50 states governing the transfer of property to minors)
UTP - Unlisted Trading Privileges
UW - underwriter (insurance - company that assumes the cost of the risk of the occurrence of an event - death, fire, theft - in exchange for premium payments;
securities - investment banker who agrees to purchase a new issue of securities and to distribute them to investors)