“…Since common fungal:bacterial ratios in soil are in the range of 0.5–5 (Bailey, Smith, & Bolton, ; Fierer, Jackson, Vilgalys, & Jackson, ), and the maximum content of nitrogen in bacterial necromass is 27% (see above), the amount of nitrogen from fungal and bacterial residues, together, may reach between 40.5% and 100% of the soil organic nitrogen pool. If we extend this calculation by speculating that also the average C/N ratio of 6.7 in microbial cells (Jenkinson, ; also see Box ) is sustained during soil necromass formation, and based on an average C/N ratio of soils at 11.5 (Kopittke, Dalal, Finn, & Menzies, ), this means that of total SOC the contribution stemming from microbial necromass may range from 23.6% to 58.3%. Alternatively, we may specify this calculation by taking into consideration that the C/N ratio varies between bacterial and fungal biomass.…”