अल्पशेषलेख्यनीवीकं पञ्चरात्रमाकाङ्क्षेत ॥ कZ_०२.७.२८ ॥
alpaśeṣalekhyanīvīkaṃ pañcarātram ākāṅkṣeta
Pour un compte écrit ne montrant qu’un faible reliquat/solde, on peut attendre cinq nuits (cinq jours) pour la conciliation.
Materiality: small residuals get a shorter, streamlined reconciliation window to close books quickly while still preserving accountability.