सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
ଚୌଦ୍ର (ଚର୍ମ)ର ପ୍ରକାର—ସାଂତିନା, ନଲତୂଲା ଏବଂ ବୃତ୍ତପୃଚ୍ଛା।
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.