22 Pa. Code § 23.40
Districts which own their own transportation vehicles shall be paid a depreciation allowance in addition to the regular reimbursement. The depreciation allowance shall be in the sum of the lesser of either 10% of the approved purchase price of each district-owned vehicle at the time of acquisition or $700 for each district-owned vehicle.
The provisions of this § 23.40 adopted August 3, 1990, effective August 4, 1990, and apply to pupil transportation services provided beginning with the 1990-91 school year and reimbursements payable beginning during the 1991-92 Fiscal Year, 20 Pa.B. 4194.