For example, leaves are frequently full of fungi that have done much of their growth while the leaf is still "green", or at senescing. They bind up phosphorus and nitrogen, and put much of that into spores. However in some sites, leaves have much lower loads of such latent pathogens, and thus their nutrients are absorbed by fungi that are accustomed to life in the soil. Thus the nutrient holding quality of the "soil microbes" may be dependent upon their origin. 

Perhaps we could simply compare microbial biomass of scenescent leaves from site to site to find out the relative contribution of the two groups of microbes.?? 

This is not even getting into the diversity of soil arthropods and mollusks prefer to eat leaves interlaced with fungi ("tempe" for them) 

Article Denitrification in north temperate forest soils: Relationshi...

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