The standard specifies a destructive method for the evaluation of the dry-film thickness when applying a defined cut through the coating which is evaluated by microscopy. The method is applicable to nealy all combinations of substrate and coating. It can also be used for the determination of the thickness of a single coat in a multi-coat system. The method is not applicable for - too soft and/or too elastic coatings, - hard substrates (which cannot be scribed or drilled) or soft and/or elastic substrates, - too small optical contrast between coating and substrate, - coatings thicker than the depth of sharpness of the measuring microscope.