Live ground cover is the the portion of the live aboveground plant material that is touching the soil surface.
This percent cover is not double counted by also including it with canopy cover.
It is a function of type of vegetation, production level, and stage of growth.
Residue is dead plant material.  It is added to the soil surface by senescence, flattening by an operation like harvest or tillage, and falling as a result of decomposition at base.
Residue on the soil surface decomposes as a function of daily rainfall amount and temperature.
For example, the ground cover computed by RUSLE2 for no-till is significantly greater in Minnesota and than in Minnesota because of difference in rainfall and temperature, especially in the winter.