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The term "panel" in construction refers to large, rigid sheets used to cover interior walls and ceilings, a method known as drywall construction. This technique avoids the use of mortar or plaster. Common drywall materials include plywood, wood pulp boards, asbestos-cement board, and most notably, gypsum panels. Gypsum board consists of a gypsum core sandwiched between paper layers, often reinforced with glass fibers for fire resistance or backed with aluminum for insulation. Plywood, made by gluing thin wood veneers together with alternating grain directions, offers dimensional stability and resistance to splitting, making it suitable for various construction applications, including floors, roofs, and walls. Panelboard can also refer to a strong, rigid paperboard used in building construction.123

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