परीक्षेतात्ययं चैषां यथोद्दिष्टं प्रकल्पयेत् ॥ कZ_०२.१४.५५च्द् ॥
parīkṣet ātyayaṃ ca eṣāṃ yathoddiṣṭaṃ prakalpayet
ينبغي أن يفحص ما يلحق بهذه السلع من تدهور/نقص، وأن يقدّره وفق القواعد المقرّرة.
Rule-bounded discretion: officials must compute losses by pre-set standards to prevent favoritism and corruption.