RUSLE2 keeps of both live and dead biomass pools.
Live biomass pools are the live roots and the aboveground live growth.
Killing converts live biomass to dead biomass.
Operations shift dead biomass among pools (e.g. standing to flat, flat to buried, resurfacing of buried to flat)
Operations with soil disturbing effects bury residue and resurface buried residue.
Operations with soil disturbing effect redistributes residue and dead roots in soil.
Decomposition causes standing residue to fall over and become flat residue.