Also known as a unit crest or DUI, a Distinctive Unit Insignia is worn by all Soldiers (except General Officers) in units that have been authorized to be issued the device. It is worn centered on the shoulder loops of the Army Green Service Uniform (AGSU) and the blue Army Service Uniform (Enlisted only) with the base of the insignia toward the outside shoulder seam. DUIs are not worn on the Dress variations of either uniform, however.
For Enlisted personnel, the insignia is centered on a shoulder loop by placing it an equal distance from the outside shoulder seam to the outside edge of the shoulder-loop button. Officers (except Generals) wearing grade insignia on the shoulder loops center the DUI by placing it an equal distance between the inside edge of the grade insignia and the outside edge of the button.
Full guidance on wear of the DUI is found in DA Pamphlet 670-1,
Section 21-22, "Distinctive unit insignia" and 21–3(d) and (e),
"Beret" and
"Garrison Cap," respectively.
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Neither The Institute of Heraldry nor the reference book
U.S. Army Patches, Flashes and Cloth Unit Insignia by Army insignia maven Barry Jason Stein have any information regarding the 107th Finance Battalion Distinctive Unit Insignia. Gold and silver, the two branch colors of the Finance Corps, are used in the upper portion of the shield, with each of the three lozenges—branch insignia of the Finance Corps—colored half-silver, half-gold.
A dragon rampant reinforces the unit motto, “Dragon’s Paymaster,” and is a clear reference to the XVIII Airborne Corps, or Sky Dragons, making it a safe assumption that the 107th Finance Battalion was assigned or attached to the XVIII Airborne Corps or a component in on that organization’s units, such as the 18th Soldier Support Group. Two fleurs-de-lis are assuredly references to two campaigns in France (under a different designation), possibly during World War I but almost certainly during World War II.
According to the Web site
Global Security, the 107th Finance Battalion was consolidated with the 126th Finance Battalion on 23 June 1998 to create the 126th Finance Battalion, the Army’s largest Financial Battalion.