ह्रासं व्ययस्य च प्राज्ञः साधयेच्च विपर्ययम् ॥ कZ_०२.६.२८च्द् ॥
hrāsaṃ vyayasya ca prājñaḥ sādhayecca viparyayam
And the prudent administrator should bring about a reduction of expenditure, and prevent the opposite (i.e., decline of income and growth of expense).
The adverse reversal: expenses rising while income stagnates or falls—eroding surplus and reserves.