The document discusses the finishing process for paper products. Finishing involves cutting paper to size, packaging it for customers, and applying identifying labels. Key steps include calendering to make the paper smooth, slitting large reels into smaller ones, reel packaging, sheet cutting, and packaging sheets or reams with labels. The goal is to prepare the paper according to customer specifications and protect it during transport and storage. Various machines such as calenders, slitters, cutters, and packaging equipment are used to complete the finishing steps.