The incorporation of litter into the mineral soil decreases and the duration of litter decomposition increases to 2 to 3 years. The Olf horizon is typically low in fine humus (10 to < 30% vol.), which is indicated in the name L Mull-like F Mull. The litter components of the Olf are always loosely-to-weakly connected. The Ax horizon or Au horizon is mostly rich in organic matter and shows a predominantly granular structure or fine subangular blocky and fine angular blocky structure. Its thickness is generally >10 cm. The distinct features of a L Mull-like F Mull are:

• Ol horizon is present all year round;
• Olf is continuous and present all year round;
• Ohf horizon is absent; and
• Ax, Au, or Ah horizon is present.