Consistent with section 603(b)(3), the analysis describes, and estimates the number of, small entities to which the rule will apply.
The number of small entities the rule applies is described by the analysis.
One of the nice things about Java is that the most difficult parts of C (indirection and pointer arithmetic, among other things) have been left out of the language, while other convenience features unavailable in C (such as memory management) have been added to it.