Utah Code § 70C-4-103

Finance charge for open-end accounts
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With respect to an open-end consumer credit contract, a finance charge may only be calculated during any particular billing cycle on the basis of either:
 
 (1) the average or actual daily balance of the account; or 
 
 
 
 (2) the unpaid balance of the account on the last day of the billing cycle after deducting payments and credits received during the same cycle.

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