Although I often note 32Sf, 64, 128, etc when dealing with smaller patches of drywall and paneling to allow for full sheets, we should keep in mind that the program is basing it's price on a 10% waste factor for paneling materials.
So if you are going room to room and scoping all the paneling to be replaced, I wouldn't want a reader to get the idea that everything needs to be rounded up to the nearest full sheet (like you do with bundles of roofing). Roofing and carpet don't have a waste factor built into the price because the software knows those items are often adjusted for waste by the estimator. If you R&R carpet, Xm8 will suggest 15% waste on the "put back" but the other stuff like this paneling example isn't like that. The material waste is built into the price.
Here they are saying a 32 Sf sheet will "yield" 28.8 Sf
This is allowing 10% waste 32Sf - 3.2 = 28.8 Sf yield per sheet of paneling.
Posted By David Dickerson
183.74 Sq ft of paneling = 6.44 sheets.... where do you buy .44 of a sheet he asked .
183.74 Sq ft divide by 32 = 5.74 sheets of actual surface area
183.74 Sq ft divide by 28.8 "yield" = they are financially allowing for 6.38 sheets of materials to do this project.
Who knows, maybe the contractor needs 7 full sheets. Added waste can be allowed when the project needs it, just keep in mind that Xm8 allows 10% and it's the same on hardwood flooring, 10%.
If you are "burdoned" with using Xm8, you can click on the "i" next to the unit cost to get more information. In this image you can see the paneling materials, how much adhesive and nails they are allowing, the labor rate of the installer, and the other tabs are going to show how they arrived at his productivity.