त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥
triśataṃ catuḥpañcāśac cāhorātrāṇāṃ karmasaṃvatsaraḥ.
Une « année de travail » (karmasaṃvatsara) se compose de trois cent cinquante-quatre cycles jour‑nuit.
To align revenue collection, audits, and departmental reporting to a standardized accounting period suitable for administrative cycles rather than astronomical precision.