अवलेप्यानां यावदुत्पाटितं तावदुत्पाट्यानुमानं कुर्यात् ॥ कZ_०२.१४.५१ ॥
avalepyānāṃ yāvad utpāṭitaṃ tāvad utpāṭyānumānaṃ kuryāt
Bagi barang yang bersalut/bersadur, hendaklah dianggarkan kerugian mengikut sejauh mana salutan itu telah tertanggal.
Quantify loss using observable physical evidence (area/extent of removed layer) rather than subjective judgment.