Section 73.12 - Rounding Procedures(a)Calculation rounding. All allowances under this part and part 72 of this chapter shall be allocated as whole allowances. All calculations for such allowances shall be rounded down for decimals less than 0.500 and up for decimals of 0.500 or greater.58 FR 3687, Jan. 11, 1993, as amended at 63 FR 51765, Sept. 28, 1998