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Is the unit fee carton a company financial account?

yes.

The unit's public items are divided into two categories: one is the unit's fixed assets; the other is the unit's personal items; both categories belong to the unit's public property.

The unit's public property may not be loaned out, used privately, sold off, or depreciated without approval in accordance with procedures.

Public property refers to state-owned property, property collectively owned by the working people, social donations or special funds used for poverty alleviation and other social welfare undertakings.

The so-called public property refers to a commodity that has two important characteristics. One is that even if someone does not pay the fee, it is impossible to exclude him from the consumption of these properties.