Podsol found in areas of low temperatures which means slow decomposition rate.
Podsol is found in coniferous forests so the needles and cones, when decomposed, produce an acidic (mor) humus.
These areas have high precipitation which leads to leaching, which is the loss of nutrients from the soil, specifically iron oxides and aluminium which leads to an iron pan forming between A and B horizons.
Eluviation is the removal of soil, clay, silt or fine organic matter in suspension from a soil horizon, eluviation in podsol soil leaves an ash grey A horizon.
Illuviation is the introduction of material from one soil horizon to another, this leads to the reddish brown B horizon of podsol soil.
Limited soil biota due to cold climate leads to distinct layers as there is not much biota to mix the soil.
Podsol soil forms on steep slopes which increases leaching.
Coniferous trees have shallow roots meaning limited absorption of leached materials and also limited nutrient recycling.