The B horizon is defined as the subsoil layer in soil profiles that occurs below the A horizon and above the C horizon. Synonyms for the B horizon include the subsoil layer, the second soil layer, and the intermediate layer. This layer is composed of materials that have been transported downwards by leaching or weathering from overlying soil layers. The B horizon is characterized by a higher clay content, less organic matter, and a higher accumulation of secondary minerals than the A horizon. It is an important layer for determining the soil's fertility, water-holding capacity, and drainage properties, as well as plant growth and nutrient availability.