| List I (Soil Horizon) | List II (Characteristics/Nature) | ||
| A. | A Horizon | I. | Zone of eluviation |
| B. | E Horizon | II. | Unweathered mineral material |
| C. | B Horizon | III. | Surface horizon with mineral material and organic compound beyond recognition |
| D. | C Horizon | IV. | Zone of illuviation |