The , commonly known as the subsoil , is a subsurface layer of soil located beneath the topsoil (A horizon) and above the parent material (C horizon). It is primarily defined as a zone of accumulation , where minerals, clay, and iron oxides that have leached from upper layers through the process of illuviation settle and collect. Key Characteristics of the B Horizon 4.3 - Soil Profiles and Horizons

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