≥ 50% (by volume, related to the fine earth), i.e. rock structure, if present, in < 50% (by volume). E: Mineral horizon; has lost by downward movement within the soil (vertically or laterally) one or more of the following: Fe, Al, and/or Mn species; clay minerals; organic matter. B: Mineral horizon that has (at least originally) formed below an A or E horizon; rock structure, if present, in < 50% (by volume, related to the fine earth); one or more of the following processes of soil formation: formation of soil aggregate structure formation of clay minerals and/or oxides accumulation by illuviation processes of one or more of the following: Fe, Al, and/or Mn species; clay minerals; organic matter; silica; carbonates; gypsum removal of carbonates or gypsum. Nota bene: B horizons may show other accumulations as well. C: Mineral layer; unconsolidated (can be cut with a spade when moist), or consolidated and more fractured than the R layer; no soil formation, or soil formation that does not meet the criteria of the A, E, and B horizon. R: Consolidated rock; air-dry or drier specimens, when placed in water, will not slake within 24 hours; fractures, if present, occupy < 10% (by volume, related to the whole soil); not resulting from the cementation of a soil horizon. I: ≥ 75% ice (by volume, related to the whole soil), permanent, below an H, O, A, E, B or C layer. W: Permanent water above the soil surface or between layers, may be seasonally frozen. Suffixes This is the list of suffixes to the master symbols. In brackets is indicated to which master symbols the suffixes can be added. The suffixes e and i have different meanings for organic and mineral layers. a: Organic material in an advanced state of decomposition [a like advanced] (H, O). b: Buried horizon; first, the horizon has formed, and then, it was buried by mineral material [b like buried] (H, O, A, E, B). c: Concretions and/or nodules [c like concretion]; only used if following another suffix (k, q, v, y) that indicates the accumulated substance. d: Drained [d like drained] (H). e: Organic material in an intermediate state of decomposition [e like intermediate] (H, O). e: Saprolite [e like saprolite] (C). f: Permafrost [f like frost] (H, O, A, E, B, C). g: Accumulation of Fe and/or Mn oxides predominantly inside soil aggregates, if present, and loss