Kushim is believed to have been either an individual or a generic title of an officeholder. The
cuneiform characters "KU" and "ŠIM" were not presented with much context, and therefore it is difficult to determine whether such sign combinations denote a person, the person's office, or an entire institution. Kushim was responsible for the production and storage of barley. Some of the tablets charge the distribution of barley to several officials as various
debits, with the summation on the
reverse as a single credit for the discharge of Kushim's
liability. One relatively simple account shows the charging of various amounts of barley to three officials on the obverse, while Kushim was credited for the total amount distributed to the officials on the reverse. However, the reverse could also be interpreted as Kushim's
account. Other tablets are more intricate, showing the input of various ingredients on the obverse (malt,
dates, etc.), while showing different kinds of beer as output on the reverse side. One tablet shows Kushim providing 14,712 litres of barley to four officials, for which they were properly discharged. ==See also==