पञ्चभागवृद्धिर्भृष्टानाम् ॥ कZ_०२.१५.३६ ॥
pañca-bhāga-vṛddhir bhṛṣṭānām
For roasted items, the accounting standard is a one-fifth increase.
Roasting changes weight and storability; a fixed conversion factor reduces discretion, making it easier to detect short-issue and misreporting.