The adjustment factor is 32.

The adjustment factor is applied to the scale of the border and title block, symbols, text heights and dimensions.

Borders and Title Blocks
Borders, title blocks and charts should be drawn at their intended printed size. When working in a Model Space environment, these elements are inserted at the adjustment factor.  When working in a Paper Space environment, these elements are inserted into Paper Space full size.

Symbols
Symbols, with and without text, should be drawn at their intended printed size and insert in Model Space at the adjustment factor or in Paper Space at full scale.

Text
Text is drawn in Model space at the intended printed height x the adjustment factor.  Text drawn in Paper Space is drawn at full size.

Dimensions
Dimension settings such as text height and arrow size should be set at their intended printed size. A single dimension setting called Overall Scale is set to the adjustment factor. This scales all size related dimension settings.  It also makes it easy to change dimensions for different drawing scales.

Summary
Working with annotations and symbols for use with different drawing scales is simple as long as you plan ahead and have a basic understanding of adjustment factors.

Drawing scale should be determined before placing too many annotations and symbols on a drawing.  Changing the size of annotations and symbols after they are place in a drawing is tedious and time consuming.