Topsoil usually contains the greatest concentration of fresh litter, fine roots, oxygen, moisture, and decomposer organisms. Fungi, bacteria, and detritivores fragment and enzymatically break down dead organic material there, releasing mineral nutrients and converting part of the carbon into microbial biomass or carbon dioxide. Ecosystem production is measured over a stated area and interval because it is a flux, not simply material present at one moment. Producers convert inorganic carbon into organic compounds, respiration returns some carbon to the environment, and heterotrophs redistribute
Ref:
Ecology: From Individuals to Ecosystems, Begon et al., 5th Ed., Ch. 17