क्षयव्ययौ च जानीयात्कुप्यानामायुधेश्वरः ॥ कZ_०२.१८.२०च्द् ॥
kṣaya-vyayau ca jānīyāt kupyānām āyudheśvaraḥ
ຫົວໜ້າຄຸ້ມຄອງຄັງອາວຸດ ຄວນກວດກາກຳນົດດ້ວຍ ການສູນເສຍ/ການເສື່ອມສະພາບ ແລະຄ່າໃຊ້ຈ່າຍ ຂອງສິນຄ້າຄົງຄັງທີ່ເຄື່ອນຍ້າຍໄດ້ (kupyāni).
Leakage and wastage—through decay, theft, misuse, or unrecorded consumption—managed via explicit tracking of loss (kṣaya) and spending (vyaya).
Movable inventory items that must be counted, safeguarded, and periodically audited (as distinct from immovable assets).