40 CFR § 14.2 - Definitions.
As used in this part:
(b) Claim means a demand for payment by an employee or his/her representative for the value or the repair cost of an item of personal property damaged, lost or destroyed as an incident to government service.
(c) Employee means a person appointed to a position with EPA.
(e) Accrual date means the date of the incident causing the loss or damage or the date on which the loss or damage should have been discovered by the employee through the exercise of reasonable care.
(f) Depreciation is the reduction in value of an item caused by the elapse of time between the date of acquisition and the date of loss or damage.