Utah Code Title 75A. Fiduciaries § 75A-5-406. Receipts not normally apportioned--Receipt on obligation to be paid in money

(3)(a) A fiduciary shall allocate to principal an amount received from the sale, redemption, or other disposition of an obligation to pay money to the fiduciary.

(b) A fiduciary shall allocate to income the increment in value of a bond or other obligation for the payment of money bearing no stated interest but payable or redeemable, at maturity or another future time, in an amount that exceeds the amount in consideration of which it was issued.