Assertion: Temperature and soil moisture are the important climatic factors that regulate the process of decomposition.
Reason: Warm and moist environment favors decomposition whereas low temperature and anaerobiosis inhibit decomposition.
A. Both Assertion and Reason are correct and Reason is the correct explanation for Assertion.
B. Both Assertion and Reason are correct but Reason is not the correct explanation for Assertion.
C. Assertion is correct but Reason is incorrect.
D. Both Assertion and Reason are incorrect.

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Hint: The word decomposition refers to the biological process which involves the breakdown of dead organic materials into simple inorganic or organic matter such as carbon dioxide, water, mineral salts and simple sugars. The process of decomposition is an important part of the nutrient cycle which belongs to the ecosystem of nature. The organic materials are decomposed by animals like worms.

Complete answer: The process of decomposition is carried out by animals called detritivores. Heterotrophs which obtain their nutrients from detritus are called detritivores. The detritivores are the invertebrate heterotrophs organisms which obtain nutrients by consuming detritus. Detritus means waste or any kind of debris. They play an important role in maintaining the moisture and fertility of soil in which the primary producers plants grow. Various processes such as energy flow, primary production, decomposition, and nutrient cycling is important for maintaining the balance of the ecosystem. A community which consists of non living organisms and living things which interacts as a system is called an ecosystem. The rate of decomposition varies depending upon the factors such as climate, temperature, and humidity. The factors that play an important role in the process of decomposition are temperature and moisture content of the soil. Decreased temperature and lack of oxygen inhibits the process of decomposition and large amounts of moisture favors the process of decomposition. The above given Assertion and Reason are correct but the Reason is incorrect explanation of the given Assertion.
So, option B is the correct option.

Note: Detritivore heterotrophs contribute to the recycling of wood and plant matter which is of considerable ecological importance. The process of decomposition occurs at low rate or stops due to extremely cold or dry conditions. Lack of moisture in soil also decreases the rate of normal decomposition.