संस्थानं प्रचारः शरीरावस्थापनमादानं सर्वसमुदयपिण्डः संजातं एतत्करणीयम् ॥ कZ_०२.६.१४ ॥
saṃsthānaṃ pracāraḥ śarīrāvasthāpanam ādānaṃ sarva-samudaya-piṇḍaḥ saṃjātaṃ etat karaṇīyam
「未了(未処理)」に数えられるのは、編成・設置(saṃsthāna)、運用・移動の開始(pracāra)、人員/施設の維持(śarīrāvasthāpana)、徴収すべき取立て(ādāna)、および発生し/査定された見込み収入の総額(sarva-samudaya-piṇḍa)であり、これらが未了事項を成す。
It explicitly lists categories that must remain 'pending' until actually executed/collected, limiting premature credit-claiming.
A consolidated assessed target/expected total of revenues—useful for planning and variance checks.