; or (B) a rule of particular (and not general) applicability relating to rates, wages, corporate or financial structures or reorganizations thereof, prices, facilities, appliances, services, or allowances therefor or to valuations, costs or accounting, or practices relating to such rates, wages, structures, prices, appliances, services, or allowances. . (b) Inclusion of rules with indirect effects Section 601 of title 5, United States Code, is amended by adding at the end the following new paragraph: (9) Economic impact The term economic impact means, with respect to a proposed or final rule— (A) any direct economic effect on small entities of such rule