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. [58 FR 3691, Jan. 11, 1993, as amended at 70 FR 25336, May 12, 2005]