संस्थानं प्रचारः शरीरावस्थापनमादानं सर्वसमुदयपिण्डः संजातं एतत्करणीयम् ॥ कZ_०२.६.१४ ॥
saṃsthānaṃ pracāraḥ śarīrāvasthāpanam ādānaṃ sarva-samudaya-piṇḍaḥ saṃjātaṃ etat karaṇīyam
被计为“待办”(pending)的有:设立组织/单位(saṃsthāna)、启动运作/行动(pracāra)、维持人员/机构(śarīrāvasthāpana)、应收征收款(ādāna),以及已产生/已评估的预期收入总汇(sarva-samudaya-piṇḍa)——这些构成尚待完成之事。
It explicitly lists categories that must remain 'pending' until actually executed/collected, limiting premature credit-claiming.
A consolidated assessed target/expected total of revenues—useful for planning and variance checks.