user interface (UI) – User Interface. It is the graphic design and appearance of a website, its function as seen and used by the person on the user end, at the website in a browser. The UI of a website is ultimately how it lets users know what it has to offer them. If it lacks an easy navigation scheme users get lost, and never find the information on a site. The full potential of any website is unleashed through the UI.

unique user sessions – In online marketing, a website metric tracking the number of uniquely identified clients generating requests on the Web server (log analysis) or viewing pages (page tagging). A visitor can make multiple visits.

unit variable cost – The specific labor and materials associated with a single unit of goods sold. Does not include general overhead.

units break-even – The unit sales volume at which the fixed and variable costs are exactly equal to sales. The formula is UBE=Fixed_costs/(Unit_Price-Unit_Variable_Cost) For more on this, see the discussion on break-even analysis in the free online book Hurdle: the Book on Business Planning

unpaid expenses – Business Plan Pro uses this term to refer to other short-term liabilities in the Start-up table. Normally these would be expenses incurred with credit cards during the start-up phase, such as expenses for office furniture, fixtures, and equipment. Amounts typed into this cell in the Start-up table become the opening balance for Other Short-term Liabilities in the balance sheet. To pay these amounts when due, enter negative dollar amounts into the corresponding row on the Cash Flow table, the one for “other short-term liabilities.”

user benefits – Understanding and appreciating the base reason an individual purchases a product or service that may not directly correlate with the feature or function of the good or service. These benefits may be intangible.

user registrations – In online marketing, a conversion value measuring the number of website visitors who voluntarily include themselves in your database in order to access the content you provide on your website.

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