Utah Code § 75A-5-415: Receipts normally apportioned -- Asset-backed security.

(1) Except as otherwise provided in Subsection (2), a fiduciary shall allocate:

(a) to income, a receipt from or related to an asset-backed security, to the extent that the payor identifies the payment as being from interest or other current return; and

(b) to principal, the balance of the receipt.

(2) If a fiduciary receives one or more payments in exchange for part or all of the fiduciary's interest in an asset-backed security, including a liquidation or redemption of the fiduciary's interest in the security, the fiduciary shall allocate:

(a) to income, 10% of receipts from the transaction and 10% of disbursements made in connection with the transaction; and

(b) to principal, the balance of the receipts and disbursements.