Passing along rising energy and fuel costs is no longer solving the problem of rising prices for many small businesses, according to a report released by the International Profit Associates Small Business Research Board. “As of late 2005, energy and fuel costs hadn’t appeared on any previous IPA SBRB list of most significant business concerns,” said Gregg Steinberg, president of IPA, a management consulting firm specializing in small and mid-sized businesses. ” In the spring of 2005, 64 percent of small businesses were passing on increased energy and fuel expenses. By summer 2005 the number of small businesses passing along the costs rose to 72 percent and by year end the number had escalated to 85 percent,” he said. Currently, 15 percent of small businesses surveyed said energy and fuel costs are significantly impacting their business. Another 13 percent of the companies surveyed said cost of materials is the biggest factor in running the business.