The excretion of urea is called ureotelism. Land animals, mainly amphibians and mammals, convert ammonia into urea, a process which occurs in the liver and kidney. These animals are called ureotelic. Urea is a less toxic compound than ammonia; two nitrogen atoms are eliminated through it and less water is needed for its excretion. It requires 0.05 L of water to excrete 1 g of nitrogen, approximately only 10% of that required in ammonotelic organisms.