संस्थानं प्रचारः शरीरावस्थापनमादानं सर्वसमुदयपिण्डः संजातं एतत्करणीयम् ॥ कZ_०२.६.१४ ॥
saṃsthānaṃ pracāraḥ śarīrāvasthāpanam ādānaṃ sarva-samudaya-piṇḍaḥ saṃjātaṃ etat karaṇīyam
As “pending” are counted: establishing arrangements/units (saṃsthāna), initiating operations/movement (pracāra), maintaining personnel/establishments (śarīrāvasthāpana), collections to be taken (ādāna), and the total aggregate of expected revenues that has arisen/been assessed (sarva-samudaya-piṇḍa) — these constitute what remains to be done.
It explicitly lists categories that must remain 'pending' until actually executed/collected, limiting premature credit-claiming.
A consolidated assessed target/expected total of revenues—useful for planning and variance checks.