The Kirkland Signature (Costco) is part of the toilet paper
test program at Consumer Reports. In our lab tests, toilet paper
models like the (Costco) are rated on multiple criteria, such as those listed below.
Strength reflects resistance to puncturing.
Softness is the judgment of trained panelists.
Disintegration reflects the amount of time needed for a sheet to break up in swirling water.
Features & Specs - Kirkland Signature (Costco)
Plies You’re likely to use fewer sheets with multi-ply rolls than with single-ply ones.
Sheets per roll The number of sheets in each roll.