Sutra 9
Devanagari script
नष्टप्रस्मृतादिरन्यजातः ॥ कZ_०२.१५.०९ ॥
Transliteration
naṣṭa-prasmṛtādir anyajātaḥ.
Translation
Items recorded as ‘lost’, ‘forgotten/omitted’, and the like are to be treated as ‘anyajāta’—i.e., discrepancies arising from other causes (not normal production/issue).
Word by Word
नष्टlost, destroyed
नष्ट:
TypeParticiple (Kṛdanta)
Rootनश्
Formभूतकृदन्त (क्त), प्रथमा-एकवचन, पुंलिङ्ग (समासे विशेषणरूपेण)
प्रस्मृतforgotten, not remembered
प्रस्मृत:
TypeParticiple (Kṛdanta)
Rootस्मृ
Formभूतकृदन्त (क्त) with प्र-उपसर्ग, प्रथमा-एकवचन, पुंलिङ्ग (समासे विशेषणरूपेण)
आदिand the like; etc.
आदि:
TypeNoun
Rootआदि
Formप्रथमा-एकवचन, पुंलिङ्ग; ‘इत्यादि’ अर्थे समासान्त-प्रयोगः (नष्ट-प्रस्मृत-आदि = ‘lost, forgotten, etc.’)
अन्यजातःborn in another (group); of a different birth/class; outsider
अन्यजातः:
TypeParticiple (Kṛdanta)
Rootजन्
Formभूतकृदन्त (क्त) with अन्य- (विशेषण), प्रथमा-एकवचन, पुंलिङ्ग
Entities Mentioned
A
accountants (implied)A
auditors/inspectors (implied)FAQs
It forces officials to account for non-routine shortfalls distinctly, enabling investigation rather than letting them be absorbed into normal wastage.
A variance code system in inventory accounting (e.g., loss, write-off, shrinkage, omission), each triggering different review steps.