पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥
piṣṭam āmaṃ kulmāṣāś cādhy-ardha-guṇāḥ
Tepung mentah (piṣṭa) dan kulmāṣa (olahan biji-bijian/kacang yang direbus/direndam) harus dihitung satu setengah kali (1,5×).
Because processing and preparation embed labor/fuel costs and change bulk/serving equivalence; the multiplier standardizes value/issue in state accounts.