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A: USG Structural Panels are a portfolio of three products: Subfloor, Roof Deck and Foundation Wall. These cured-in-factory 3/4" panels are high-strength, fiberglass reinforced concrete panels for use in noncombustible construction. The panels are certified noncombustible by Underwriters Laboratories Inc (UL) in accordance with the current version of ASTM E136. Taking the place of traditional poured concrete & metal deck in cold-formed steel framing, USG Structural Panels are a lighter & easier solution, requiring only the basic carpentry tools for installing these panels.