unit profit graphunit trustuniting of interestsunits of costunits of production depreciationunits of production methodunityuniverseunproductive assetunprotected cargounqualified opinionunrealized appreciationunrealized capitalunrealized gainunrealized gain and lossunrealized holding gain or lossunrealized lossunrealized purchasing power gainunrestricted random samplingunsecuredunsecured bondsunsecured debenturesunsecured loansunstratified samplingunsystematic riskunused capacityunusual chargesunusual creditsunusual eventsunusual itemsunusual natureunusual qain and lossunwarranted reliance riskunwise decisionsupdateupdatingupper precisionupper precision limitupper quartileurgentusageusage rateusance l cuse valueuseful lifeusefullness relevanceusefulnessusefulness utilityuseruser department