The SDK (national accounting) building was constructed in 1971 according to the designs of the Niš architect Borislav Spasić.

It was built as the Public Accounting Service office space, which served the population of the entire Niš region, but was changed into the Payment Operations Service by a law passed in 1992, limiting it only to the Nišavski district. It was later returned to the National Bank of Serbia, so the building ceased to provide services to citizens directly.

The building has all the elements of the omnipresent International architecture of the day, characterized by the use of contemporary materials: aluminum, glass and concrete painted white. The structure consists of a frame of reinforced concrete, with a concrete lateral vertical and a suspended aluminum façade structure. The shape of the building resembles an inverted truncated pyramid, because the volumes of the upper floors increase and project further out, from the bottom to the top.

Nowadays, the building accommodates facilities which are a part of the system of the National Bank of Serbia.