धान्यमूल्यं कोशनिर्हारः प्रयोगप्रत्यादानं च क्रयिमम् ॥ कZ_०२.१५.०४ ॥
dhānyamūlyaṃ kośanirhāraḥ prayoga-pratyādānaṃ ca krayimam
“Krayima” (purchase-based stock) consists of: grain bought at a price (dhānyamūlya), disbursements from the treasury for such purchase (kośanirhāra), and the issue and return/settlement of goods advanced for use (prayoga-pratyādāna).
Because Kautilya treats procurement as an end-to-end control chain: payment authorization, receipt into stores, and subsequent issuance with mandatory settlement.