Generalized U-factorization in Commutative Rings with Zero-Divisors

Recently substantial progress has been made on generalized factorization techniques in integral domains, in particular $\tau$-factorization. There has also been advances made in investigating factorization in commutative rings with zero-divisors. One approach which has been found to be very successful is that of U-factorization introduced by C.R. Fletcher. We seek to synthesize work done in these two areas by generalizing $\tau$-factorization to rings with zero-divisors by using the notion of U-factorization.