एकशीर्षकः शुद्धो हारः ॥ कZ_०२.११.१७ ॥
ekaśīrṣakaḥ śuddho hāraḥ
ಏಕಶೀರ್ಷಕ (ಒಂದು ತುದಿ/ಒಂದು ಶಿರ ಹೊಂದಿದ) ಹಾರವೇ ‘ಶುದ್ಧ ಹಾರ’ ಎಂದು ಕರೆಯಲ್ಪಡುತ್ತದೆ.
A baseline/standard form (and possibly unmixed material composition) used as the reference category for comparison and valuation.
Terminal structure affects workmanship, material use, and therefore valuation—critical for procurement and audit.