धान्यमूल्यं कोशनिर्हारः प्रयोगप्रत्यादानं च क्रयिमम् ॥ कZ_०२.१५.०४ ॥
dhānyamūlyaṃ kośanirhāraḥ prayoga-pratyādānaṃ ca krayimam
“Krayima”(购入形成的库存)包括:按价购入的粮食(dhānyamūlya)、为该购买自国库支出的款项(kośanirhāra),以及预先发放供使用之物资的发放与归还/结算(prayoga-pratyādāna)。
Because Kautilya treats procurement as an end-to-end control chain: payment authorization, receipt into stores, and subsequent issuance with mandatory settlement.