[Code of Federal Regulations] [Title 13, Volume 1] [Revised as of January 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 13CFR121.107] [Page 289] TITLE 13--BUSINESS CREDIT AND ASSISTANCE CHAPTER I--SMALL BUSINESS ADMINISTRATION PART 121--SMALL BUSINESS SIZE REGULATIONS--Table of Contents Subpart A--Size Eligibility Provisions and Standards Sec. 121.107 How does SBA determine a concern's ``primary industry''? In determining the primary industry in which a concern or a concern combined with its affiliates is engaged, SBA considers the distribution of receipts, employees and costs of doing business among the different industries in which business operations occurred for the most recently completed fiscal year. SBA may also consider other factors, such as the distribution of patents, contract awards, and assets.