INTRODUCTION      The Green BookTM was developed by the information editors of American Saddle Makers Association (ASMA) to help the saddle maker estimate prices for goods and services.  Due to the variables in the industry the data is based on an average for times, material costs, wages, and overhead expenses.  In determining this data the following criteria have been used. 1.  Times  – The times are based on a saddle maker with 3 to 5 years of experience in the discipline in which she or he has been trained.  When crossing over to another discipline your times will differ based on the level of expertise you have in the other discipline.             2.  Materials  –                     A.  Leather costs are based on an average cost of premium leather.                   B.  Hardware costs are based on stainless steel or solid brass when available.               3. Wages – The wage data is based on the median household income for the United States with payroll taxes, health insurance, and retirement account included.               4.  Overhead expenses –  The overhead data is based on average overhead costs. 5.  Shop Rate – The shop rate consists of both labor and overhead expenses.  For comparison and as a bench mark each item has a highlighted shop rate based on the median household income for the United States (with payroll taxes, health insurance, and retirement account included) and average overhead costs.      Each saddle maker may have to adjust the data to fit his or her level of experience and purchasing methods.  Also, the data is based on an average repair, and depending on the actual item to be repaired additional time and material costs may be encountered when difficulties arise.  There are some repairs that require a level of expertise that is higher than the standard 3 to 5 years of experience.  These repairs are noted by the editors and included for informational purposes.    SAFETY      All western saddle and tack should be constructed with safety as the most important aspect of the item.  Where safety is a major concern the editors have made special note with comments under   STANDARDS AND PRACTICES      Every effort has been made by the editors to compile realistic data.  If you disagree with any of the data herein, please send a copy of the item with your changes noted and the editors will review the information and make the appropriate changes.   The more information that is available will result in more reliable data.  Also, if you think an item needs to be added, notify the editors and they will review the item and if needed add the item.    AMERICAN SADDLE MAKERS ASSOCIATION, INC. 12155 DONOVAN LANE BLACK FOREST, CO 80908 1-719 494-2848 email  – info@saddlemakers.org   While every effort is made by the editors to attain accuracy typographical errors and omissions may occur.  ASMA then cannot be responsible nor does it assume responsibility for such omissions and errors.