अतोऽर्धं किशोराणां च ॥ कZ_०२.३०.२४ ॥
ato'rdhaṃ kiśorāṇāṃ ca
その標準評価から、仔馬・若馬の場合も半額を適用する。
Young horses are not immediately deployable; the state must invest time and cost in training and maturation, so the purchase value is discounted to reflect delayed utility and risk.