Vinyl composition tile (VCT) is a finished flooring material used primarily in commercial and institutional applications. It is a popular option among homeowners, particularly in kitchen and bathroom applications. A synthetic cousin of linoleum, vinyl flooring is water-and stain-resistant, versatile, and provides good durability for the cost. Modern vinyl floor tiles and sheet flooring and versions of those products are composed of colored polyvinyl chloride (PVC) chips formed into solid sheets of varying thicknesses. Floor tiles are cut into modular shapes. In installation the floor tiles or sheet flooring are applied to a smooth, leveled sub-floor using a specially formulated vinyl adhesive or tile mastic that remains pliable. In commercial applications some tiles are typically waxed and buffed using special materials and equipment.