[Code of Federal Regulations] [Title 40, Volume 14] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR73.12] [Page 146] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 73--SULFUR DIOXIDE ALLOWANCE SYSTEM--Table of Contents Subpart B--Allowance Allocations Sec. 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. (b) [Reserved] [58 FR 3687, Jan. 11, 1993, as amended at 63 FR 51765, Sept. 28, 1998]