Topsoil

Topsoil is the upper, outermost layer of soil, usually the top 2 inches (5.1 cm) to 8 inches (20 cm). It has the highest concentration of organic matter and microorganisms and is where most of the Earth's biological soil activity occurs. Four elements constitute the composition of soil. Those elements are mineral particles, organic matter, water, and air. The volume of top soil consists of 50 to 80 percent of these particles which form the skeletal structure of most soils. This composition allows the soil to sustain its own weight, and other internal matter such as water and overlying landscape. Organic matter, another important element, varies on quantity on different soils. This provokes positive and negative effects or reactions on the soil. The strength of soil structure decreases with the presence of organic matter, creating weak bearing capacities. Organic matter condenses and settles in different ways under certain conditions, such as roadbeds and foundations. The skeletal structure becomes affected once the soil is dewatered. The soil's volume substantially decreases. It decomposes and suffers wind erosion.

Plants generally concentrate their roots in and obtain most of their vital nutrients from this layer. Actual depth of the topsoil layer can be measured as the depth from the surface to the first densely packed soil layer known as subsoil.

In soil classification systems, topsoil is known as the "O Horizon or A Horizon," therefore, it is the very top layer.

Commercially available topsoil (manufactured or naturally occurring) in the United Kingdom should be classified to British Standard BS 3882 with the current version dated 2015. The standard has several classifications of topsoil with the final classification requiring material to meet certain threshold criteria such as Nutrient Content, Extractable Phytotoxic Elements, Particle Size Distribution, Organic Matter Content, Carbon:Nitrogen ratio, Electrical Conductivity, Loss on Ignition, pH, Chemical and Physical Contamination. The topsoil should be sampled in accordance with the British Standard and European Norm BS EN 12579:2013 Soil improvers and growing media - Sampling. During construction of garden areas for housing plots the topsoil should be underlain by a layer of suitably certified subsoil that conforms to the British Standard BS 8601:2013 Specification for subsoil and requirements for use.

...
Wikipedia