Step 1: R factor (rain erosion index) = kinetic energy times maximum 30-min intensity, purely climatic, so (R) is true.
Step 2: Soil loss rises linearly with percentage bare ground for a given storm, so (A) is also true.
Step 3: Since vegetation cover is not part of the erosivity formula in (R), it cannot explain (A).
Correct option: Both (A) and (R) are correct but (R) is NOT the correct explanation of (A).