Brown Funnel Polypore

Coltricia perennis

The funnel-form caps of Coltricia perennis typically have well-defined bands of colors, these ranging from cinnamon-brown, yellow-brown to grey. Important identifying features are a tomentose cap surface and a usually decurrent tube layer.
Brown Funnel Polypore (Coltricia perennis) Growing prolifically under Eastern hemlock and Norway spruce. Near a rivers' edge. My first time seeing these; pretty cool, even if they were a bit dried/frostbitten!
https://www.jungledragon.com/image/125721/brown_funnel_polypore_coltricia_perennis.html Coltricia perennis,Fall,Geotagged,United States

Appearance

Pileus
Cap 1.0-7.0 cm broad, plano-depressed to funnel-form or umbilicate; margin straight to wavy, frequently deflexed at maturity; surface dull, matted-tomentose (use hand-lens), sometimes faintly wrinkled, with usually well-defined bands of cinnamon-brown, beige, yellowish-brown and greyish-tan, the actively growing margin lighter; specimens in exposed locations greyish with age; context pliant when fresh, rigid and hard when dry, medium-brown to rust-brown, 1.0-3.0 mm thick, blackish with 3% KOH; odor and taste untried.

Hymenophore
Pore layer subdecurrent to decurrent, buff-brown to pale cinnamon-brown; pores 3-4/mm, elongate, eventually angular; tubes up to 3 mm long, colored like the pore surface.

Stipe
Stipe 0.5-5.0 cm long, 3-7 mm thick, central, round to compressed, solid, equal except swollen at the base; surface tomentose to velutinate, dingy orange-brown; context leathery when fresh, rigid when dry, colored like the stipe surface.
Coltricia perennis This very dense fungi was found on my property in Oregon. Not 100% sold on the species but it is the closest I could find. Nevertheless, it is a awesome variety with tree ring type growth banding and coloring that is very unique. It is about the 22 cm across the cap. Coltricia perennis,Fall,Geotagged,United States

Naming

Boletus perennis
Coltricia perennis Growing in a dense forest of Quaking Aspen (Populus tremuloides) and Balsam Fir (Abies balsamea). Coltricia perennis,Geotagged,Summer,United States,fungus,tiger's eye fungus

Habitat

Solitary, gregarious, or clusters, usually associated with conifers, often growing in disturbed areas, e.g. roadsides, trails, moss-banks etc., rarely on rotting wood; also found early in the successional sequence after burns; occurring throughout the mushroom season in lowland forests, fall and spring in the Sierra Nevada; common but inconspicuous, easily overlooked.

References:

Some text fragments are auto parsed from Wikipedia.

http://www.mykoweb.com/CAF/species/Coltricia_perennis.html
Taxonomy
KingdomFungi
DivisionBasidiomycota
ClassAgaricomycetes
OrderHymenochaetales
FamilyHymenochaetaceae
GenusColtricia
SpeciesColtricia perennis