पञ्चसंवत्सरो युगम् । इति ॥ कZ_०२.२०.६४ ॥
pañca-saṃvatsaro yugam | iti
A yuga is a period of five years—thus (is the rule).
Multi-year budgeting, rotation of assessments, and periodic recalibration of calendars and obligations (e.g., revising land measures, rents, or quotas).