सांतिना नलतूला वृत्तपृच्छा चौद्राः ॥ कZ_०२.११.९२ ॥
sāṃtinā nalatūlā vṛttapṛcchā caudrāḥ
சௌத்ர (தோல்) வகைகள்—சாந்தினா, நலதூலா, மற்றும் வ்ருத்தப்ருச்சா.
It supports differential valuation and sourcing rules by origin/group, and simplifies ledgering by aggregating subtypes under a recognized heading.