(a) By January 1st of each allocation year, the department or its agent will record the CO₂ allowances for that allocation year in the energy efficiency and clean energy technology account, the voluntary renewable energy market and eligible biomass set-aside account, and the long-term contract set-aside account. Immediately upon the effective date of the 2020 revisions to this Part, the department shall transfer allowances from the CO₂ Budget Trading Program annual adjusted budget for allocation year 2020 to the program review retirement set-aside in accordance with the provisions of section 242-6.2(f) of this Subpart.

When allocating CO₂ allowances to and recording them in an account, the department or its agent will assign each CO₂ allowance a unique identification number that will include digits identifying the year for which the CO₂ allowance is allocated.