Vishnupurana 2.8.72

2.8.72

saṃvatsaras tu prathamo dvitīyaḥ parivatsaraḥ
idvatsaras tṛtīyas tu caturthaś cānuvatsaraḥ
vatsaraḥ pañcamaś cātra kālo 'yaṃ yugasaṃjñitaḥ //

Fifteen days of thirty Muhúrttas each are called a Paksha (a lunar fortnight); two of these make a month; and two months, a solar season; three seasons a northern or southern declination (Ayana); and those two compose a year. Years, made up of four kinds of months, are distinguished into five kinds; and an aggregate of all the varieties of time is termed a Yoga, or cycle. The years are severally called Samvatsara, Parivatsara, Idvatsara, Anuvatsara, and Vatsara. This is the time called a Yuga.