पिष्टमामं कुल्माषाश्चाध्यर्धगुणाः ॥ कZ_०२.१५.३२ ॥
piṣṭam āmaṃ kulmāṣāś cādhy-ardha-guṇāḥ
Tepung mentah (piṣṭa; belum dibakar/dimasak) dan kulmāṣa (bijirin/kekacang yang direbus/direndam) hendaklah dikira pada kadar satu setengah kali (1.5 kali).
Because processing and preparation embed labor/fuel costs and change bulk/serving equivalence; the multiplier standardizes value/issue in state accounts.