RUSLE2 assumes that terraces are equally spaced on the hillslope.
A terrace may or may not be bottom of slope.
A terrace at bottom of slope reduces sediment yield.
Parallel terraces do not shorten slope length as much as gradient terrace.
Special consideration should be given to how wide parallel terraces affect slope length.
Parallel terraces usually include an impoundment placed in concentrated flow area that parallel terraces cross.
Other benefits besides interrill-rill erosion control.