the adjusted amount of nengu to be sent to the shoen ryoshu was calculated by subtracting the deduction (exemption ), loss (damages caused by disaster ), and arrearages (unpaid amount ) for the year from the settled amount of nengu first , further subtracting the local necessary expenses called geyo (unpolished rice ), shosei (nengu paid those other than shoen ryoshu ), ruiyo (diversion ), and adding the unpaid amount of nengu collected the previous year . まず規定の年貢高から当該年度の除分（免除されたもの）・損亡分（災害による損害）・未進分（未納のもの）を除き、続いて下用・所済・立用などと呼ばれる現地での必要経費を差し引き、更に回収された前年の未納分を足したものが、荘園領主の元に送られる清算納入量となる。
