1.1 This specification covers non-asbestos fiber-mat reinforced cementitious backer units manufactured to be dimensionally stable and suitable as either an unfinished substrate (see Note 1) or as a substrate for decoration such as natural stone or tile on walls, floors, or decks in wet and dry areas. It is also suitable to be used as a substrate in the Application of Class PB Exterior Insulation Finish Systems (Practice C1397), the Application of Direct-Applied Finish Systems (Practice C1516), and the Application of Exterior Insulation Finish Systems Class PI (Practice C1535).