Step 1: Check the Assertion:
Lignin and cutin are tough chemicals that decomposers break down slowly. Detritus rich in them decays slowly.
Detritus rich in nitrogen and water-soluble sugars decays quickly. So A is true.
Step 2: Check the Reason:
NCERT says that decomposition is largely an oxygen-requiring process. So R is true.
Step 3: Decide if R explains A:
The slow decay in the Assertion is due to the chemical make-up of the detritus. It is not because of oxygen.
The Reason talks about oxygen need, which is a different factor. So R does not explain A.
Step 4: Pick the code:
Both are true but R is not the explanation, which is option (B).
Final Answer:
Both A and R are true, but R is not the correct explanation of A.
\[ \boxed{\text{(B)}} \]