How to make accounting entries when public institutions collect property fees by themselves?

Loans: other business income

If it is not the main business, do it in other business income.

Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as selling materials, materials and packaging materials, transferring intangible assets, leasing fixed assets, leasing packaging materials, transporting and selling waste materials, etc. Other business income is the income obtained by enterprises engaged in other business activities except their main business, which has the characteristics of low frequency, small amount of various businesses and low proportion of income.