सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
ಚೌದ್ರ (ಚರ್ಮ)ದ ವಿಧಗಳು—ಸಾಂತಿನಾ, ನಲತೂಲಾ ಮತ್ತು ವೃತ್ತಪೃಚ್ಛಾ.
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.