Hi Warner,
SPL decreases as distance increases due to the wavefront (and it's energy) being distributed over a larger area.
The wavefront for a point source expands in three dimensions.
The surface area of a three dimensional shape (or the area of a point sources wavefront) is proportional to the square of it's radius.
Thus the relative SPL at a given distance from a point source will be 1/Distance^2.
So if 1m=0db (1) then 2m=-6db (1/4), 3m=-9.5db (1/9), 4m=-12db (1/16) and so on.
For line sources the wavefront expands in only two dimensions (an infinite column).
The perimeter of a two dimensional shape (or the relative surface area of our theoretical infinite column) is proportional to it's radius.
Thus the relative SPL at a given distance from a line source will be 1/Distance.
So if 1m=0db (1) then 2m=-3db (1/2), 3m=-5db (1/3), 4m=-6db (1/4) and so on.
Daryl