2.1.1428 Part 1 Section 21.2.2.2, applyToFront (Apply To Front)

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a.   The standard states that the applyToFront element specifies that the picture shall be applied to the front of the point or series.

In Office, this element also specifies that the picture should be applied to the backWall and Office ignores this element on the floor and sideWall elements.