Attributable to performance before July 1, 1457.3(b)(4).

1950.

Refund agreement..

Risk assumed from_.

1498.2(g).
1460.12(b) (3).

Separate consideration of contracts providing 1460.2(b).
for.

Treatment in renegotiation of..

PRICING POLICIES. See Pricing risk; Reason-
ableness of costs and profits; Statutory factors.
PRICING RISK, factor of, in determining exces-
sive profits. See also Statutory factors.
PRIME CONTRACTS:

1457.5.

1460.12; 1490.11; 1499.2-7(b) (4), (c)
(4).

1457.1(b).
1451.24.

1480.4.

1472.3.

1472.4.

1451.22.

1453.2(a).
1452.4(b) (1).

1453.2(c); 1499.2-11.
1453.2(b).
1452.3.

Section

PROCUREMENT:

Architectural, design and engineering services, 1455.3(b)(6).
exemption for does not include services for

procuring contract.

Defined..

New or additional_.

PRODUCTION OF IDENTIFIABLE REC-

ORDS.

PRODUCTIVE EQUIPMENT. See New durable

productive equipment.

PRODUCTS. See Exemptions; Materials.

PROFESSIONAL SERVICES AGREEMENTS,
exemption of. See also Services.

PROFIT-SHARING PLANS.

1451.29.
1453.5(d).
1480.6.

1455.3(a), (b)(1).

1459.2(d).

PROFITS AND COSTS, factor of, in determining 1460.10; 1490.9; 1499.2-7(b)(2), (c)
excessive profits. See also Statutory factors.

(2).

1451.17.

1459.1.

1455.3.

1451.16.

Exemption when contractual provisions ade- 1455.4.

Increment in value of excess inventory_.

Not administratively feasible to segregate,
exemption of.

Reasonableness of. See Reasonableness of
costs and profits; Statutory factors.

PROJECTS, lists of hydroelectric__.

PROPERTY, depreciable, used in trade or busi-
ness of vendor, exemption of. See also Personal
property; Real property.

PROPRIETOR'S SÁLARY ALLOWANCE..........
PROPRIETORSHIP:

1453.2(d).

1455.6.

1453.5(b) (12), (14), (16).
1455.3(b)(3).

1459.2(b).

R

RADIO COMMUNICATIONS, exemption of 1453.3.
contacts with public utilities for.

RAILROADS, exemption of contracts with__.
RATE OF TURNOVER. See Character of
business.

1453.3.

RATES, exemption of contracts at regulated----
RATIO OF SALES...

1453.3.
1456.3(b)(1).

REBATE TO GOVERNMENT. See also Re- 1460.12(b)(3).

covery of excessive profits; Refunds.

RECEIPTS OR ACCRUALS: See also Received

REDEMPTION OF OBLIGATIONS, premium 1459.6(b)(3).