कपिला वृत्तपुच्छा च । इति चर्मजातयः ॥ कZ_०२.११.९५ ॥
kapilā vṛttapucchā ca | iti carmajātayaḥ
Kapilā and vṛttapucchā—thus are the varieties of leather.
Administrative completeness: maintaining authoritative lists of recognized material categories to support auditing, pricing, and enforcement against substitution.