; and (B) a change in the volume of goods or services sold by the covered issuer. (4) The percentage change in the costs of the covered issuer, which shall be broken down by category and presented in tabular format. (5) In dollars, the change in the costs of the covered issuer and the revenue of the covered issuer, which shall be presented in tabular format. (6) A detailed narrative disclosure of the pricing strategy of the covered issuer, which shall include— (A) an explanation for any increase in the gross margins of material product categories, including all material causes for such an increase, an explanation of how each such material cause affected such an increase, and a description of the relative importance of each such material cause with respect to such an increase; (B) an explanation for the decisions made by the covered issuer with respect to the prices of goods or services sold by the covered issuer; (C) if the covered issuer increased prices at a rate that was greater than the rate at which the costs incurred by the covered issuer increased, the rationale and objectives for increasing prices in such a manner; and (D) a description of conditions under which the covered issuer plans to modify pricing after the date on which the covered issuer submits the filing. (c) Regulations Not later than 180 days after the date of enactment of this Act, the Securities and Exchange Commission shall issue final regulations, or amend existing regulations of the Commission, to carry out this section. (d) Effective date This section shall take effect on the date on which the Securities and Exchange Commission issues final regulations under subsection (c) or completes the amendments required under that subsection, as applicable. 5. Funding In addition to amounts otherwise available, there is appropriated to the Commission for fiscal year 2024, out of any money in the Treasury not otherwise appropriated, $1,000,000,000, to remain available until September 30, 2032, for carrying out work of the Commission.