अल्पशेषलेख्यनीवीकं पञ्चरात्रमाकाङ्क्षेत ॥ कZ_०२.७.२८ ॥
alpaśeṣalekhyanīvīkaṃ pañcarātram ākāṅkṣeta
अल्पशेषलेख्यनीवीकं पञ्चरात्रमाकाङ्क्षेत।
Materiality: small residuals get a shorter, streamlined reconciliation window to close books quickly while still preserving accountability.