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16 <br />• ground. The conservation practice factor, P, is the ratio of soil loss <br />with physical manipulation of the soil surface such as contour pitting, <br />gouging, or furrowing, compared to the soil loss of land with furrows <br />running up and down the hill. <br />While the Universal Soil loss Equation has not yet been used exten- <br />sively to determine the effects of surface mining and reclamation on soil <br />loss in the western United States, there is potential for wider appli- <br />cation. The equation could be used to estimate soil loss before mining, <br />during mining and after regrading spoils, as well as comparing soil loss <br />between mining areas. However, the accuracy of prediction of the soil <br />loss depends on the accuracy of the values of the individual factors. <br />More extensive research is needed to accurately estimate each of the <br />• factors (U.S. Soil Conservation Service, 1977; Osborn et al., 1977; <br />Wischmeier, 1976; Renard, 1975; Renard and Simanton, 1475). <br />• <br />