क्षयव्ययौ च जानीयात्कुप्यानामायुधेश्वरः ॥ कZ_०२.१८.२०च्द् ॥
kṣaya-vyayau ca jānīyāt kupyānām āyudheśvaraḥ
Penyelia Gudang Senjata juga hendaklah menentukan kehilangan/kemerosotan serta perbelanjaan bagi simpanan bergerak (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).