The B Horizon, also known as the subsoil layer, is a part of the soil profile found beneath the A Horizon (topsoil) and above the C Horizon (parent material). This layer typically accumulates minerals and nutrients leached down from the upper layers, making it denser and often less fertile than the topsoil. The characteristics of the B Horizon can vary depending on the soil type and environmental conditions. It may contain clay, iron, or organic matter, which can affect its color and texture. Understanding the B Horizon is essential for agriculture and land management, as it influences plant growth and soil health.