(a)Compliance accounts. Any allowance in a compliance account not deducted pursuant to § 73.35 will remain in the compliance account.(b)General accounts. In the case of a general account, any allowances in the general account not transferred pursuant to subpart D to another Allowance Tracking System account will remain in the general account.58 FR 3691, Jan. 11, 1993, as amended at 70 FR 25336 , May 12, 2005