Intake valve deposits form as a result of oil slowly seeping past the intake valve guide seals and down the valve guides. A tiny amount of oil is necessary to lubricate the guides, but when oil reaches the hot surface of the valve, it can stick and burn forming heavy black carbon deposits that gradually build up over time. The higher the mileage on the engine and the greater the wear in the valve guides and seals, the faster the accumulation of black carbon deposits on the intake valves.