AASHTO 9th Ed. said:
11.6.5.2—Calculation of Seismic Acceleration Coefficients for Wall Design
11.6.5.2.1—Characterization of Acceleration at Wall Base
The seismic horizontal acceleration coefficient, kh, for computation of seismic lateral earth pressures and loads shall be determined on the basis of the PGA at the ground surface (i.e., kh0 = Fpga PGA = As, where kh0 is the seismic horizontal acceleration coefficient assuming zero
wall displacement occurs). The acceleration coefficient determined at the original ground surface should be considered to be the acceleration coefficient acting at the wall base. For walls founded on Site Class A or B soil (hard or soft rock), kh0 shall be based on 1.2 times the site adjusted
peak ground acceleration coefficient (i.e., kh0 = 1.2FpgaPGA).