

What is the significance of using layers while doing takeoff?

Aaditya, I am currently using layers for different plan sets or revisions.

What @Bryan mentioned is the most significant place I've used as well.
If you have multiple trades/divisions that you may be responsible for as well such as concrete layer, masonry layer, earthworks layer...
Sometimes I want to isolate just one page and instead of duplicating the page I just create a layer so I can reference them both via layer.
The layers are also another great way to create "buckets" for reporting/filtering of data
@Aaditya
Watch my multiplayer best practices you-tube video are other ways you can use layers as well. LINK
Short answer is you can use layers for users and for drawing sets.
