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Is square footage charged by the coverage of the panel or the actual width of the panel ?

April 26, 2017actual charged coverage footage panel square

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Is square footage charged by the coverage of the panel or the actual width of the panel ?

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7/8″ Corrugated The width of the panel is 37″. On a roof there is 32″ of coverage and on a wall there is 34 2/3″ of coverage. Square footage is based upon 36″. 1/2″ Corrugated The width of the panel is 26″. There is 24″ of coverage. Square footage is based upon 24″. R Panel & B Deck The coverage is 36″.