A is the estimation of average annual soil loss in tons per acre caused by sheet and rill erosion. R is the rainfall erosivity factor. K is the soil erodibility factor. LS is the slope length and steepness factor. C is the cover and management factor.
P is the support practice factor.
Status, questions, answers, and the future'', describes the revision. For the eastern United States, R values are generally the same as those used in the USLE but includes some revisions. Values for farming across the slope are based on slope length and steepness, row grade, ridge height, storm severity, soil infiltration, and the cover and roughness conditions. The stripcropping P factor is based on the amount and location of soil deposition. E is the estimation of average annual soil loss in tons per acre.