क्षयव्ययौ च जानीयात्कुप्यानामायुधेश्वरः ॥ कZ_०२.१८.२०च्द् ॥
kṣaya-vyayau ca jānīyāt kupyānām āyudheśvaraḥ
O Superintendente do Arsenal deverá também apurar a perda/deterioração e a despesa das reservas móveis (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).