d) Carryover of costs. (1) If in any month beginning with October 1973, a a charges prices for a special product which result in the recoupment of less al revenues than the entire amount of increased product costs calculated for t product pursuant to the general formula and allowable under paragraph (c) (i) of this section and that unused amount of increased costs is not used increase May 15, 1973, selling prices pursuant to paragraph (c)(1)(ii) of s section, the amount of increased product cost not recouped may be added he May 15, 1973, selling prices to compute the base prices for that special prodfor a subsequent month. The total amount allowable under paragraph (c) (i) of this section may not include any amount represented by the symbol "in the formula in paragraph (c) (2) (i) of this section which pursuant to -agraph (c)(1) (ii) of this section the refiner has elected to include in a prior nth in the calculation of the maximum permissible amount which may be used adjust base prices of covered products other than special products. If in any nth beginning with October 1973, a firm charges prices for a special product ich result in the recoupment of more total revenues than the entire amount of reased product costs calculated for that product pursuant to the general forla and allowable under paragraph (c) (1) (i) of this section, the amount of cess product costs recouped must be subtracted from the May 15, 1973, selling ces to compute the base prices for that special product for the subsequent nth. (2) If, in any month beginning with October 1973, a firm charges prices for ered products other than special products which result in the recoupment of ore or less total revenues than the entire amount of increased product costs culated pursuant to the general formula and allowable under paragraph (c) ) (ii) of this section, the excess revenues recouped must be subtracted from the y 15, 1973, selling prices and the amount of increased product costs not reiped may be added to May 15, 1973, selling prices to compute base prices for vered products other than special products in the subsequent month provided at the amount of the increased product cost not recouped and included in comting the base prices of a particular covered product other than a special prodt is equally applied to each class of purchaser. The total amount of increased oduct costs not recouped includes any amount represented by the symbol “H” the formula in paragraph (c) (2) (ii) of this section which was available for clusion in price adjustments to special products in a previous month and which e refiner elected pursuant to paragraph (c) (1) (ii) of this section to include the calculation of the maximum permissible amount which may be used to callate base prices for covered products other than special products.

(e) Affiliated entities. For purposes of this section, transactions between affilied entities may be used to calculate increased product costs. Whenever a firm es a landed cost which is computed by use of its customary accounting proceres, the Council may allocate such costs between the affiliated entities if it termines that such allocation is necessary to reflect the actual costs of those tities or the Council may disallow any costs which it determines to be in exss of the proper measurement of costs.

4. Section 150.359 is amended in paragraph (a) to read as follows:

150.359 Price rule: Resellers and retailers.

(a) Applicability. This section applies to each sale of a covered product by rellers, reseller-retailers, and retailers.

(b) (3)

5. Section 150.361 is amended in paragraph (b)(3) to read as follows:

(3) Resellers. A reseller, reseller-retailer or retailer, offering a new item, shall r purposes of applying the price rule of § 150.359 (c) determine the May 15, 973, selling price for that item as the price at which that item is priced in ansactions at the nearest comparable outlet on the day when the item is first fered for sale. For purposes of computing the "increased costs," the cost of he item first offered for sale shall be used rather than the May 15, 1973, cost.

6. Section 150.363 is amended in paragraph (a) (2) by adding a sentence which ads as follows:

$150.363 Reports and recordkeeping.

(a) Reports. * * *

(2) Refiners, retailers and resellers. * * * Each refiner making price adjus ments under § 150.356(c) of this Subpart shall, in the month in which the 43 justment is made, submit its calculations under the formulas of § 150.356 in accordance with forms and instructions issued by the Council.

[FR Doc. 73-24666 Filed 11-15-73; 12:22 pm]

O

[See also Volume 2, Appendix to Hearings. I. Internal Revenue Service. Economy Stabilization Program, Phase IV Handbook, Revised September 1973; II. Intersa Revenue Service, Economic Stabilization Program, Health Care Exceptions Manil Preliminary Draft.]