INCEPTISOL, a soil type in which soil horizons are just beginning to develop. Ranked third, in terms of land area, among the 10 worldwide soil orders, inceptisols are found in every climatic zone but are especially prevalent in the Arctic tundras of North America, Europe, and Asia. In many places they are permanently frozen below a certain depth and display microrelief forms at the surface, caused by repeated freezing and thawing. Inceptisols are also found on volcanic ash in the tropics. These soils are considered to be forerunners of ultisols, altisols, and oxisols and are extensively used in the tropics for the cultivation of sugarcane and coffee.