The NIBCO 4 in. x 3 in. ABS DWV Adjustable Closet Flange and Spigot is used for non-pressurized sanitary systems. The sanitary drainage and vent piping systems are installed to remove waste water and water borne wastes from plumbing fixtures. ABS is lightweight, safe to handle and easy to install. ABS DWV is joined by solvent cementing or threading and can easily be connected to steel, copper, or cast iron through the use of transition fittings.