एकशीर्षकः शुद्धो हारः ॥ कZ_०२.११.१७ ॥
ekaśīrṣakaḥ śuddho hāraḥ
ଏକଶୀର୍ଷକ (ଏକ ଶେଷ/ଏକ ମୁଣ୍ଡ ଥିବା) ହାରକୁ ‘ଶୁଦ୍ଧ ହାର’ କୁହାଯାଏ।
A baseline/standard form (and possibly unmixed material composition) used as the reference category for comparison and valuation.
Terminal structure affects workmanship, material use, and therefore valuation—critical for procurement and audit.