1.1 This specification covers glass mat water-resistant gypsum backing panel designed for use on ceilings and walls in bath and shower areas as a base for the application of ceramic or plastic tile.

1.2 The values stated in either inch-pound units or SI (metric) are to be regarded separately as standard. Within the text, the SI units are shown in brackets. The values stated in each system shall be used independently of the other. Values from the two systems shall not be combined.

1.3 The text of this standard references notes and footnotes that provide explanatory material. These notes and footnotes (excluding those in tables and figures) shall not be considered as requirements of the standard.