शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
Nagsisimula ang Uttarāyaṇa sa Śiśira (panahong malamig).
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.