This was a commercial (Class 3 | Cat 2) water loss. The previous mitigation company removed the drywall associated with the west wall entirely. Ideally, they would have left ~4" along the top of the West wall such that the drywall could have been tied in without disrupting the ceiling, however, the drywall was removed flush with the ceiling. All the walls and ceiling are level 5 drywall finishes. Level 5 drywall finish is the highest level of quality as it relates to drywall finishing. It requires all the steps associated with a Level 4 finish, with the addition of a paddy coat of joint compound rolled on to cover the entire wall or ceiling area - thus delivering a uniformly smooth surface. Currently, there is no line item for Level 5 drywall installation, therefore, some creative liberties will be required in an effort to establish a foundation for the activities required to deliver a finish of this nature. Room Dimensions: 12' x 12' This Insight Sheet(C) exists to clarify how one might invoice for Level 5 Drywall production. This does not seek to include or make concessions for all equipment and/or activities as it relates to a loss of this nature.