Results/Conclusions: The allocation of extracellular enzyme activities (EEA) to simultaneously meet the energetic and stoichiometric demands of decomposer microorganisms varied with both C:N content of C+N substrate pool (CN1) and availability of a second, C-only pool. Access to a C-only pool reduced N-mineralization and increased microbial biomass and respiration when CN1 was less than the quotient of the microbial C:N ratio (CNM) divided by the C-utilization efficiency of substrate (SUE); this quotient is commonly known as the threshold element ration (i.e., TER≈CNM/SUE). In every set of simulations, maximum microbial biomass and respiration corresponded with maximum total enzyme pool size, which in turn corresponded to a balanced allocation of enzymes between pools (i.e., EEA≈50:50). This optimal EEA occurred when CN1=CNM. However, this threshold varied with key model parameters (SUE, enzyme half-saturation coefficients, and maximum rates of substrate hydrolysis). Moreover, the combination of selective substrate utilization and progressive recycling of microbial products led to convergences in substrate chemistry and patterns of microbial activity consistent with recently published syntheses of changing litter chemistry and extracellular enzyme activities during advanced decay. Sensitivity analysis showed that variations in these parameters explained over 90% of variation in subsequent model behaviors, despite the non-linear relationships between enzyme pool sizes, biomass, respiration and enzyme activity. Model results also showed that variations in TER with respect to gross litter chemistry could be explained by finer scale mechanisms of specific enzymes hydrolyzing specific substrates in response to microbial requirements and substrate qualities.