Excerpts from the report: The grade of cottonseed is now divided into two parts, the Quality Index that is generally related to those elements associated with quality of the products and the Quantity Index that reflects the value of the quantity of the products that can be obtained from the cottonseed. The Quality Index is 100 when the chemical analysis indicates that prime products can be made from the cottonseed. When the chemical analysis indicates production of lower quality products or difficulty in cleaning or storage of the cottonseed, the Quality Index reflects this situation. A prime requisite for a successful grading system for cottonseed is simplicity of operation. The present method of determining the Quantity Index meets this requisite. However, inequities become more and more apparent as the oil to meal price relationship moves from the 1 to 5 ratio mentioned earlier. A proposal made by Coleman in 1952 more nearly approached an "ideal" grading system. Unfortunately, the method is too involved for practical use. However, formulas have been derived, which can be used to determine more accurate factors for oil and ammonia.