ABSTRACT This second paper presents an in-depth analysis of the composition of the planetary material that has been accreted on to seven white dwarfs with circumstellar dust and gas emission discs with abundances reported in Rogers et al. The white dwarfs are accreting planetary bodies with a wide range of oxygen, carbon, and sulphur volatile contents, including one white dwarf that shows the most enhanced sulphur abundance seen to date. Three white dwarfs show tentative evidence (2–3$\sigma$) of accreting oxygen-rich material, potentially from water-rich bodies, whilst two others are accreting dry, rocky material. One white dwarf is accreting a mantle-rich fragment of a larger differentiated body, whilst two white dwarfs show an enhancement in their iron abundance and could be accreting core-rich fragments. Whilst most planetary material accreted by white dwarfs display chondritic or bulk Earth-like compositions, these observations demonstrate that core-mantle differentiation, disruptive collisions, and the accretion of core-mantle differentiated material are important. Less than 1 per cent of polluted white dwarfs host both observable circumstellar gas and dust. It is unknown whether these systems are experiencing an early phase in the disruption and accretion of planetary bodies, or alternatively if they are accreting larger planetary bodies. From this work there is no substantial evidence for significant differences in the accreted refractory abundance ratios for those white dwarfs with or without circumstellar gas, but there is tentative evidence for those with circumstellar gas discs to be accreting more water rich material which may suggest that volatiles accrete earlier in a gas-rich phase.
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