52 Pa. Code § 57.27
Contractor costs-The amount paid by a public utility to a contractor for work performed on a pole removal or relocation.
Direct labor costs-The pay and expenses of public utility employes directly attributable to work performed on pole removals or relocations, but does not include construction overheads or payroll taxes, workmen's compensation expenses or similar expenses.
Direct material costs-The purchase price of materials used in performing a pole removal or relocation, but does not include related stores expenses. In computing direct material costs, proper allowance should be made for unused materials, materials recovered from temporary structures, and for discounts allowed and realized in the purchase of materials.
Pole removal or relocation-The removal or relocation of distribution line poles and their associated attachments made under the request of a residential property owner who is not entitled to receive condemnation damages to cover the cost of the pole removal or relocation. The term does not include pole repairs or replacements necessitated by the intentional or negligent conduct of a party.
52 Pa. Code § 57.27