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What if you're thinking of it from the wrong end of things? What if they're not made as currency to begin with?

Say you're a UPB manufacturer, but you're also a huge construction megacorp. You make your own UPBs and and use them as your own construction material. Cost of labor and other material (sand/dirt/metal/whatever you're putting into the walls you build) are marked up highly.

But there's always going to be companies you have to deal with that won't want credits, but will ask you to pay in UPBs because they know you have them.

You make a profit on what your company does for (building stuff) and the cost of making the UPBs is part of your bottom line for doing business. Just another business expense. Probably can even use it as a tax write-off.

But other people get some of your UPBs and it becomes currency.

Probably a ton of companies build their own for similar things--making clothing/cloth/textiles, making starships, etc.

In the end, making the UPBs as a material base for your own company is probably cheaper than purchasing raw materials.