begin tran^
        ...
        delete dealer where ID=@ID^
        if (@@error!= 0 ) or TranslateFailed goto Error^
        exec SubscriberDel @ID=@ID, @deleteAlways=@deleteAlways^
        if (@@error!= 0 ) or TranslateFailed goto Error^
        ...
 commit^

begin tran...commit

delete dialer where ID = ID

exec SubscriberDel

 begin tran
  ...
   exec B
  ...
  commit
 

 ...
 create table #TmpTable(....)
 begin tran
    ....
 commit
 return

[ 121 ] billing.bill_2. 1 > exec A  800330 ;
Msg  277 , Level  16 , State  1 
Server 'B133', Procedure 'B', Line  485 
There was a transaction active when exiting the stored procedure 'B'. The temporary table '#TmpTable' was dropped in this transaction either explicitly or implicitly. This transaction has been aborted to prevent database corruption.
Transaction count after EXECUTE indicates that a COMMIT or ROLLBACK TRAN is missing. Previous count =  1 , Current count =  0 .
Msg  42999 , Level  16 , State  1 
Server 'B133', Procedure 'EAbortInsTrig', Line  26 

create proc SubscriberDel
    @ID BIDENT,
    @DelVoIP tinyint =  0 ,
    @DelDialUp tinyint =  0 ,
    @DelTraffic tinyint =  0 ,
    @deleteAlways bbool =  0 

as

begin

   create table #TmpAccount (ID numeric( 12 , 0 ), AccType tinyint)
...

create proc DealerDel

    @ID BIDENT,

    @deleteAlways bbool =  0 

as

 begin

 create table #TmpAccount (ID numeric( 12 , 0 ), AccType tinyint)

 begin tran

         delete DealerCardAccount from DealerCardAccount,DealerSale

                                Where DealerCardAccount.DealerSaleID=DealerSale.ID

                                  and DealerSale.DealerID=@ID

        if (@@error!= 0 ) or ((@@trancount >  0 ) and (@@transtate> 1 ))  goto Error

        Delete DealerSale where DealerID=@ID

        if (@@error!= 0 ) or ((@@trancount >  0 ) and (@@transtate> 1 ))  goto Error

        delete dealer where ID=@ID

        if (@@error!= 0 ) or ((@@trancount >  0 ) and (@@transtate> 1 ))  goto Error

        declare

           @DelVoIP tinyint,

           @DelDialUp tinyint,

           @DelTraffic tinyint

--------------------------------------- SubscriberDelWithoutTmp ---------------------------------
...

	if @DealerName is not null
	begin
	  exec abort  42999 , 'res_errCanNotDelCard', @DealerName
	  rollback tran
	  return
	end

sp_procxmode '...', unchained