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37. Mr. Bishnoi, learned counsel appearing for NHAI, had also referred to certain passages from Hudson's Building and Engineering Contract 11th edition, which indicated profits that might be expected to earn elsewhere on other contracts would include not only the operating margin of profit but also fixed overheads. The aforesaid contention is unmerited. The reference to profits in the passages of the text referred to by Mr Bishnoi has been used as synonymous to 'contribution', which in cost accountancy term means the total revenue generated less variable costs for carrying on the business. This is the amount that is available for meeting fixed expenses against fixed cost and profits. It is possible for a contractor to raise the claim in respect of the loss of contribution that it could have earned by engaging in another contract if the contractor was not held up on account of delay in execution of the contract. The contract price would cover variable expenses as well as the contribution.