As a knowledgeable professor in finance, it is essential to understand the concept of a ceiling in the realm of building structures. A ceiling is a non-structural element that is installed below the floor above or the roof of a building. Its purpose is not only to provide space for services such as cables, lighting, and piping, but also to reduce heating costs, improve acoustics, and create aesthetically pleasing proportions. In summary, a ceiling serves both functional and aesthetic purposes in a building.
