USG Fiberock® Brand Aqua-Tough™ AR Interior Panels are engineered to provide increased resistance to moisture, mold, abrasion, indentation and penetration for interior walls and ceilings in demanding construction applications. These Gypsum-fiber panels are designed to outperform paper-faced gypsum board. Strong, solid and durable, they are approved for use in wet areas, including residential showers and tub surrounds. They also resist denting, breaking and puncturing—even in high-traffic areas. USG Fiberock Aqua-Tough AR Interior Panels are code approved for use in noncombustible construction. They have exceptional surface-burning characteristics (ASTM E84, Flame Spread 5, Smoke Developed 0) and fire resistance (ASTM E119). 15.9mm USG Fiberock® Brand Aqua-Tough™ AR Interior Panels may be used in lieu of Type X gypsum panels in over 50 fire-rated wall assemblies as listed in the Underwriters Laboratories Inc. (UL) Fire Resistance Directory under “Type FRX-G.”