If no signs of deposition are present, the user will have to visualize where deposition occurs. The slope-ending depositional area on a concave slope is usually below where the slope begins to flatten. Channels that collect the flow from numerous rills are generally considered to be slope ending concentrated flow channels. S is the slope steepness. Represents the effect of slope steepness on erosion.
Soil loss increases more rapidly with slope steepness than it does with slope length.
It is the ratio of soil loss from the field gradient to that from a 9 percent slope under otherwise identical conditions. The relation of soil loss to gradient is influenced by density of vegetative cover and soil particle size. L factor and S factor are usually considered together. Values of both L and S equal 1 for the unit plot conditions of 72.6 ft. length and 9 percent steepness. Thus some values of L and S are less than 1 and some values are greater than 1.