Arthashastra

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संजाताद् आय व्यय विशुद्धा नीवी, प्राप्ता च अनुवृत्ता च ॥

That which remains after deducting all the expenditure already incurred and excluding all revenue to be realised is net balance (nívi) which may have been either just realised or brought forward.

english translation

saMjAtAd Aya vyaya vizuddhA nIvI, prAptA ca anuvRttA ca ॥

hk transliteration by Sanscript