52 Pa. Code § 73.2
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Depreciation accrual-The depreciation expense amount, excluding any net salvage allowance amount not already a component of the depreciation formula, which is debited to the income statement and credited to the depreciation reserve account.
Depreciation parameter-A variable used in the depreciation rate formula or used to develop a variable of the depreciation rate formula.
Depreciation rate-The value expressed as a percent applied to utility plant investment to develop annual depreciation accruals.
Major-Each project with a cost in excess of 1% of the undepreciated original cost of the utility's total plant in service or $10 million, whichever is less.
Net salvage-The gross salvage less the cost of removal.
52 Pa. Code § 73.2