त्रिफलकः फलकहारः पञ्चफलको वा ॥ कZ_०२.११.२० ॥
triphalakaḥ phalakahāraḥ pañcaphalako vā
「phalaka-hāra」(板状/パネル状の首飾り)は三枚(triphalaka)、または五枚(pañcaphalaka)である。
Panel count correlates with material quantity and labor, enabling standardized costing, billing, and inventory control.
Recognized alternative standard forms—both are legitimate categories for trade and state acceptance.