त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥
triśataṃ catuḥpañcāśac cāhorātrāṇāṃ karmasaṃvatsaraḥ.
A ‘working year’ (karmasaṃvatsara) consists of three hundred and fifty-four day-and-night cycles.
To align revenue collection, audits, and departmental reporting to a standardized accounting period suitable for administrative cycles rather than astronomical precision.