परीक्षेतात्ययं चैषां यथोद्दिष्टं प्रकल्पयेत् ॥ कZ_०२.१४.५५च्द् ॥
parīkṣet ātyayaṃ ca eṣāṃ yathoddiṣṭaṃ prakalpayet
Ia harus memeriksa penyusutan/kerugian pada barang-barang ini dan menilainya sesuai ketentuan yang telah ditetapkan.
Rule-bounded discretion: officials must compute losses by pre-set standards to prevent favoritism and corruption.