Podzolic soils are characterized by intense chemical and biological transformations in the upper horizons, resulting in the transformation of the primary minerals and decomposition of organic matter. Soluble organic matter and mobile compounds of Al and Fe are readily leached from the A horizon into the B horizon where they accumulate, or form, a discrete horizon called a podzolic B (Bh, Bhf, Bf). Podzolic soils have podzolic B horizon and have accumulations of organic matter, iron, or aluminum. The podzolic B must be at least 10 cm thick, have a texture coarser than clay, and meet specific requirements for color, organic carbon, iron and aluminum content.