त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥
triśataṃ catuḥpañcāśac cāhorātrāṇāṃ karmasaṃvatsaraḥ.
「勤務年」(karmasaṃvatsara)は昼夜354回から成る。
To align revenue collection, audits, and departmental reporting to a standardized accounting period suitable for administrative cycles rather than astronomical precision.