6 Colo. Code Regs. § 1007-1 Part 15 § RH 15.3
As used in these rules, the following words shall have meaning indicated unless context otherwise requires.
"Board" means Board of Health of the State of Colorado.
"Closure" means those actions that are taken upon completion of operations to prepare the facility for custodial care and that assure that the facility will remain stable and will not need ongoing active maintenance as defined in RH 14.2.
"Facility" means a low-level radioactive waste facility capable of serving as a regional disposal or management site in compliance with all pertinent federal and state laws and rules and regulations and which also complies with the provisions of the "Rocky Mountain Low-Level Radioactive Waste Compact" set forth in 24-60-2212, C.R.S. 1982
"Management" means collection, consolidation, storage, treatment, incineration or disposal.
"Normalization" is the requirement that a company reflect in its financial accounting income statement a deferred tax so that the entire federal income tax is equal to that which the company normally would have had to pay if it had chosen to use straight-line depreciation for tax purposes as well as for financial accounting.
"Reasonable cost" means a cost which in its nature or amount does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.
"Straight-line basis" is the distribution of the depreciable cost of an asset in equal amounts over its useful life.
6 CCR 1007-1 Part 15 § RH 15.3