In late 1960, the unit of accounting through which labor and income were allocated was devolved from the people's commune to the production brigade.[1]: 139 In many cases, these brigades corresponded to the high level agricultural producers' cooperatives that had preceded the people's communes.[1]: 139
In 1962, the unit of account was further devolved to the production team, which remained the unit of account until agricultural was totally decollectivized between 1979 and 1982.[1]: 139