धान्यमूल्यं कोशनिर्हारः प्रयोगप्रत्यादानं च क्रयिमम् ॥ कZ_०२.१५.०४ ॥
dhānyamūlyaṃ kośanirhāraḥ prayoga-pratyādānaṃ ca krayimam
«Krayima» (stock acquis par achat) consiste en : du grain acheté à un prix (dhānyamūlya), des décaissements du trésor pour cet achat (kośanirhāra) et la mise à disposition pour usage ainsi que la restitution/le règlement des biens avancés (prayoga-pratyādāna).
Because Kautilya treats procurement as an end-to-end control chain: payment authorization, receipt into stores, and subsequent issuance with mandatory settlement.