This orange patch shows up well in the center of green moss on the lower portion of a dead pine tree. The upper portion is populated by red belted conks. I guess this is another of the rots taken host on a dead tree. Kindly ID please. Thank you.
Sounds good! Do note the range/known occurence descriptions in the Phlebia/Merulius species you look up.
Surfed for Phlebia orange in colour returns many "Phlebia radiata - Wrinkled Crust". Of course it's a irresponsible attitude, I took that ID for the time being !