Reset device list

Requires one of the roles listed below...

Resetting Your Device List Annually

If you are the Account Holder, you can reset your list of development devices each year using Certificates, Identifiers & Profiles. You can register up to 100 of each device type for testing and Ad Hoc distribution per membership year. At the start of your new membership year, Account Holders, Admins, and App Managers will be presented with the option to remove listed devices and restore the available device count to 100 when first signing in to Certificates, Identifiers & Profiles.

For anyone that has this question in future.
As it seems there is an issue on Apple's end since paid accounts can have up to 100 devices and free accounts can have "much less". When going from having a paid developer account to a free account all devices attached to your developer account remain unless you remove them before you membership expires (I assume so you don't need to re add them when you re-subscribe).
The only way to resolve it is to get Apples Technical Support to remove the devices that were assigned to your paid account (Since free accounts cannot access the add/remove device section the website) or again sign up to the paid developer program.

Hi, we didn't see the yellow bar, how can we do?

I have the same problem here,

did you guys find any solving problem?

Make sure you check after the "Device Reset Date" shown at https://developer.apple.com/account/#!/membership/ I got tricked and tried to do this too early.

You can eventually go directly to https://developer.apple.com/account/resources/devices/reset But if you try to do this too early, at the end of the process you will get an alert "Device reset not allowed at this time"