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 The role of the courts in determining the acceptability of proof of lost profits for new businesses has been discussed in Kansas. See Butler v. Westgate State Bank, 226 Kan. 581, 602 P.2d 1276 (1979); Vickers v. Wichita State University, 213 Kan. 614, 518 P.2d 512 (1974); Outcault, 118 Kan. 328. Although none of these cases discusses lost profits for new businesses in light of the UCC, they are instructive. Vickers, 213 Kan. at 620, contains this comment: 'Unquestionably, a method of establishing a loss of profits with reasonable certainty is by showing a history of past profitability. Past profitability of ...