Is it true that when plants and animals die, soil bacteria and fungi convert nitrogenous wastes into nitrogenous compounds?

When plants and animals die, the organic nitrogen in their tissues is broken down by decomposers such as bacteria and fungi into simpler nitrogen-containing compounds, such as ammonia (NH3) and ammonium (NH4+). This process is called ammonification. The ammonia and ammonium compounds can be taken up by plants and used to synthesize new proteins and other nitrogen-containing compounds.

In addition, some soil bacteria have the ability to convert ammonia and ammonium into nitrite (NO2-) and nitrate (NO3-), a process called nitrification. Nitrate is a form of nitrogen that is readily available to plants and is often used as a fertilizer in agriculture.

Overall, soil bacteria and fungi play a critical role in the nitrogen cycle, which is the process by which nitrogen is converted into different forms and cycled through the environment.