The subtype Moder-like Mor and develops on soils with very low base saturation. Very often, they are found in fir or pine forest stands with ground vegetation of wavy hair-grass (Deschampsia flexuosa) and bilberry (Vaccinium myrtillus). The Oh of this subtype is compact (Okh), and the transitions between Of and Okh horizons as well as those between Okh and mineral soil are abrupt. Plant residues in the Of horizon are matted together, resulting in a layer-like or bulky pattern of packing. In the Of horizon, only some roots may occur, while in the Okh the root density is mostly high, and coarse roots often also occur. Depending on the thickness of the Okh horizon, Moder-like Mor is subdivided into the varieties Moder-like Mor poor in fine organic matter (Okh horizon < 3 cm) and Moder-like Mor rich in fine organic matter (Okh horizon ≥ 3 cm). Features of a Moder-like Mor are:
Ol horizon, Of horizon and Okh horizon are present; and
an Ah-Ee horizon or Ee horizon has developed.