Utah Code Title 78A. Judiciary and Judicial Administration § 78A-2-214. Collection of accounts receivable

(a) “Accounts receivable” means any amount due the state from an entity for which payment has not been received by the state agency that is servicing the debt.

(b) “Accounts receivable” includes unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, restitution to victims, third party claims, sale of goods, sale of services, claims, and damages.

(3)(a) In the juvenile court, money collected by the court from past-due accounts receivable may be used to offset system, administrative, legal, and other costs of collection.

(b) The juvenile court shall allocate money collected above the cost of collection on a pro rata basis to the various revenue types that generated the accounts receivable.