कोशकोष्ठागाराभ्यां च गृहीत्वा मासलाभमश्ववाहश्चिन्तयेत् ॥ कZ_०२.३०.०३ ॥
kośa-koṣṭhāgārābhyāṃ ca gṛhītvā māsa-lābham aśvavāhaś cintayet
Selepas mengambil (bekalan/dana) daripada perbendaharaan dan gudang simpanan, pegawai kuda hendaklah mengira keuntungan bersih bulanan (baki) bagi penubuhan kandang kuda.
A periodic reconciliation: inputs issued (cash/feed/medicines) versus outputs/results (serviceability, births, recoveries, losses), yielding a net departmental balance for oversight.
Because the stable draws both cash and in-kind supplies; both must be accounted together to prevent leakage and double-counting.