The inverse of the
absorption coefficient. If the decadic
absorption coefficient,

, is used, the depth of penetration
(

) is the distance at which the radiant
power,

, decreases to one tenth of its incident value,

. If the Naperian
absorption coefficient,

, is used, the depth of penetration
(

in this case) is the distance at which the radiant
power decreases to

of its incident value.
Source:
PAC, 1996, 68, 2223
(Glossary of terms used in photochemistry (IUPAC Recommendations 1996))
on page 2235