Utah Code § 75A-5-404: Receipts not normally apportioned -- Principal receipts.

A fiduciary shall allocate to principal:

(1) to the extent not allocated to income under this chapter, an asset received from:

(a) an individual during the individual's lifetime;

(b) an estate;

(c) a trust on termination of an income interest; or

(d) a payor under a contract naming the fiduciary as beneficiary;

(2) except as otherwise provided in this part, money or other property received from the sale, exchange, liquidation, or change in form of a principal asset;

(3) an amount recovered from a third party to reimburse the fiduciary because of a disbursement described in Subsection 75A-5-502(1) or for another reason to the extent not based on loss of income;

(4) proceeds of property taken by eminent domain, except that proceeds awarded for loss of income in an accounting period are income if a current income beneficiary had a mandatory income interest during the accounting period;

(5) net income received in an accounting period during which there is no beneficiary to which a fiduciary is permitted or required to distribute income; and

(6) other receipts as provided in Part 3, Unitrust.