1.1 This specification covers coated glass mat waterresistant 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 SI units or inch-pound units are to be regarded separately as standard. The values stated in each system may not be exact equivalents; therefore, each system shall be used independently of the other. Combining values from the two systems may result in non-conformance with the standard. Within the text, the SI units are shown in brackets. 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.