52 Pa. Code § 57.102
The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise:
AFUDC-Allowance for funds used during construction.
Auditor in charge-The Commission designee charged with the responsibility to track construction progress and costs. The auditor in charge is granted reasonable access to the construction site and to relevant oral and documentary evidence under 66 Pa.C.S. § 515 (relating to construction cost of electric generating units).
Beginning of construction-To begin clearing or disturbing the land or the first act in erecting thereon an artificial structure; or the first act in adding to, modifying or altering an existing generating unit. The term does not include action necessary for the purpose of gathering survey, geological, environmental or similar data. In the case of work performed on an existing unit the term does not include actions necessary as a prerequisite to but not actually involving work on the generating unit.
Construction-Work performed on an electric generating unit which is expected to require the affected public utility to incur an aggregate of at least $100 million of expenses which, in accordance with generally accepted accounting principles, are capital expenses and not operating or maintenance expenses.
52 Pa. Code § 57.102
The provisions of this § 57.102 issued under Public Utility Code, 66 Pa.C.S. § § 501, 515, 1301 and 1308.