verb (panels, panelling, panelled; US panels, paneling, paneled)[with object] (usually as adjective panelled)
Middle English: from Old French, literally 'piece of cloth', based on Latin pannus '(piece of) cloth'. The early sense 'piece of parchment' was extended to mean 'list', whence the notion 'advisory group'. sense 1 of the noun derives from the late Middle English sense 'distinct section of a surface'
Double the l when adding endings which begin with a vowel to words which end in a vowel plus l (as in travel): (panels, panelling, panelled).