https://doi.org/10.1351/goldbook.D01605
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.
See: absorbance, attenuance