Soil scientists use the capital letters O, A, B, C, and E to identify the master soil horizons, and lowercase letters for distinctions of these horizons. Most soils have three major horizons: the surface horizon (A), the subsoil (B), and the substratum (C). Some soils have an organic horizon (O) on the surface, but such a horizon can also be buried. The master horizon, E, is used for subsurface horizons that have a significant loss of minerals (eluviation). Hard bedrock, which is not soil, uses the letter R.