(a) The general reporting and recordkeeping requirements of subpart B of this part apply to each person licensed under this chapter who possesses special nuclear material in a quantity of one gram or more of contained uranium-235, uranium-233, or plutonium; or who transfers or receives a quantity of special nuclear material of one gram or more of contained uranium-235, uranium-233, or plutonium. The general reporting and recordkeeping requirements of subpart B of this part do not apply to licensees whose MC&A reporting and recordkeeping requirements are covered by §§ 72.72 , 72.76 , and 72.78 of this chapter.(b) In addition, specific control and accounting requirements are included in subparts C, D, and E for certain licensees who:(1) Possess and use formula quantities of strategic special nuclear material;(2) Possess and use special nuclear material of moderate strategic significance;(3) Possess and use special nuclear material of low strategic significance; or(4) Possess uranium source material and equipment capable of producing enriched uranium.(c) As provided in part 76 of this chapter, the regulations of this part establish procedures and criteria for material control and accounting for the issuance of a certificate of compliance or the approval of a compliance plan.67 FR 78144, Dec. 23, 2002, as amended at 73 FR 32463, June 9, 2008