वर्तमानः पर्युषितोऽन्यजातश्चायः ॥ कZ_०२.६.१७ ॥
vartamānaḥ paryuṣito 'nyajātaś cāyaḥ
Ang kita (receipts) ay may tatlong uri: kasalukuyan, naipon/mula pa noon (carried-over/old), at bagong lumilitaw mula sa ibang pinagmumulan.
It separates routine collections from arrears and windfalls, improving forecasting and accountability for collectors.