View all text of Subpart C [§ 73.30 - § 73.38]
§ 73.36 - Banking.
(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.