The second floor of a building is often referred to as the upper level or the mezzanine. Other synonyms for this level of a structure include the intermediate floor, the middle floor, and the second story. Depending on the architectural design of the building, the second floor may also be known as the balcony level, gallery level, or the loft. In some cases, it may be referred to as the penthouse level, which suggests a higher level of luxury and exclusivity. Regardless of the synonyms used, the second floor typically contains living or working spaces and is accessed via a staircase or an elevator.