The cut explains what made it onto the sheet
Anything below the cut plane is drawn in the plan. Anything above it is generally omitted or shown dashed, unless a note says otherwise. That is why a floor plan can hide a soffit that a reflected ceiling plan makes obvious.
If a mezzanine, a split level, or a stair lands inside the cut, the drafter has to choose a plane and note it. A plan that changes cut height without saying so produces dimensions nobody can trace.



