USG Corporation is a manufacturer and distributor of building materials. The Company produces a range of products for use in new residential, new nonresidential, and residential and nonresidential repair and remodel construction, as well as products used in certain industrial processes. The Company's segments include Gypsum, Ceilings, Distribution, and USG Boral Building Products. Its Gypsum segment products include walls, ceilings, roofs and floors of residential, commercial and institutional buildings. Its Ceilings segment is a supplier of interior ceilings products. Its products include ceiling tile and ceiling grid. Its Distribution segment consists of L&W Supply Corporation is a distributor of gypsum wallboard and other building materials. USG Boral Building Products segment manufactures and distributes products for wall, ceiling, floor lining and exterior systems that utilize gypsum wallboard.