कालायसपिण्डः पञ्चभागक्षयः ॥ कZ_०४.१.४१ ॥
kālāyasapiṇḍaḥ pañcabhāgakṣayaḥ
Bongkahan (ingot) besi (kālāyasa) didiskon seperlima (20%) sebagai susut yang diperbolehkan.
The state recognizes material-specific processing loss/impurity risks and encodes them into uniform valuation rules to reduce bargaining and manipulation.