For the purposes of this Part, the following terms shall mean the following:
A = RK(LS)CP
wherein:
A = average annual soil loss in tons per acre per year
R = rainfall factor
K = soil erodibility factor
(L = length of slope and
S = percent of slope factor)
C = cropping and management factor
P = conservation practice factor
N.Y. Comp. Codes R. & Regs. Tit. 1 § 370.2