At the construction job site A&W can supply the root beer, while L&W can deliver the gypsum wallboard and other building materials. L&W Supply distributes more than 40,000 building products made by parent company USG and other manufacturers through about 140 locations in some 35 states. Besides wallboard (which accounts for about 30% of sales), L&W Supply's products include ceilings, insulation, joint treatment and texture products, metal framing, and roofing supplies. It also offers such services as delivery of less-than-truckload quantities, stocking, and lending. The company's customers are primarily builders and contractors. USG organized L&W Supply in 1971; in 2016, ABC Supply agreed to acquire the company for $670 million.