Picture framing has been a hobby of mine since high school (um, early 1970s); I got a legitimate business license in March 1996, registered the odd business name and got a sales tax number and so on, so it's been "official" for well over 25 years now-- woo hoo. Having a business license means I can buy framing supplies from wholesale distributors (tax free), but it also means I have to charge sales tax on the finished job, and pay sales tax to the state on all finished jobs, and keep track of things a little more carefully. More on "the business side" later, below.
Calculating frame moulding requirements
The biggest cost for any framing job is, almost without exception, the frame material itself. Wood moulding styles vary drastically in price, and the cheapest way to buy it is in eight- to ten-foot "sticks," priced by the linear foot. (This is called "length" pricing.) Frame supply wholesalers can also cut moulding to an exact length you specify, so that all you have to do is assemble it; this is called "chop" pricing and is of course significantly higher than the "length" price. (Buying full sticks in "length" also means you usually end up with some extra linear feet of moulding, so you've got to figure out how to charge for the frame moulding carefully, to make sure your costs are covered. More about that later.) I cut my own moulding to the exact size of the job with a miter saw, then glue and clamp the frame, v-nail the frame corners, and cut the mat board, glass, and mounting board (foam core) to size before assembling the whole thing for the final piece. Here's how you can calculate the correct length for miter-cut moulding pieces:
The biggest cost for any framing job is, almost without exception, the frame material itself. Wood moulding styles vary drastically in price, and the cheapest way to buy it is in eight- to ten-foot "sticks," priced by the linear foot. (This is called "length" pricing.) Frame supply wholesalers can also cut moulding to an exact length you specify, so that all you have to do is assemble it; this is called "chop" pricing and is of course significantly higher than the "length" price. (Buying full sticks in "length" also means you usually end up with some extra linear feet of moulding, so you've got to figure out how to charge for the frame moulding carefully, to make sure your costs are covered. More about that later.) I cut my own moulding to the exact size of the job with a miter saw, then glue and clamp the frame, v-nail the frame corners, and cut the mat board, glass, and mounting board (foam core) to size before assembling the whole thing for the final piece. Here's how you can calculate the correct length for miter-cut moulding pieces:
For each section of the frame: "A" is the inside dimension of the frame (which includes the artwork plus the width of any mat borders, and matches the outside dimension of everything going into the frame), "B" is the frame width (same as measurement 1 in the close-up image to the right) , and "C" is A + B + B. Picture framers use a measuring system called "united inches" to calculate how much moulding is needed for a given job. The calculation varies with the width of the moulding (dimension "B" or measurement 1 in my illustrations), of course.
You have to add two times the frame width ("B" in the picture on the left here, or "1" in the picture on the right) to the inside dimension ("A") for each of the four pieces of the frame. |
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The frame width measured on the front face of the moulding (measurement 2 in the illustration on the right) isn't really useful when you're cutting the moulding to fit the matted artwork. The important dimension is number 1, measured on the underside of the moulding. That little "lip" which is the difference between measurements 2 and 1 just hides the edge of the mat board and glass or whatever, and doesn't really affect any size calculations for building the frame.
So for a 16 x 24 job, in a 2-inch frame moulding, for example: I'll need two 20-inch lengths (for the 16" sides: 16 + 2 + 2) and two 28-inch lengths (for the 24" sides: 24 + 2 + 2), which adds up to 96 united inches (40 + 48) which is a little over 8 linear feet (96 / 12 = 8ft). You have to add a little more to allow for the width of the saw blade (1/8" or so per cut), so count on 99" minimum, or 8-1/4 linear feet.
(Unless you're buying pre-cut chunks, you'll probably have to pay for a full "stick" of the moulding in any case, usually 8 or 9 or 10 feet. It varies by moulding style. If it's a really expensive moulding, it might be worth comparing the chop to the length price, especially if you've already planned the job and know the exact inner dimensions. Okay enough on that.)
I will always make a sketch and measure the original thing and plan the exact width of the borders and mats before starting on the frame-- You've got to know the final inside dimension for the frame (including any mat board borders of course) and the width of the moulding before you can figure how much will be needed.
So for a 16 x 24 job, in a 2-inch frame moulding, for example: I'll need two 20-inch lengths (for the 16" sides: 16 + 2 + 2) and two 28-inch lengths (for the 24" sides: 24 + 2 + 2), which adds up to 96 united inches (40 + 48) which is a little over 8 linear feet (96 / 12 = 8ft). You have to add a little more to allow for the width of the saw blade (1/8" or so per cut), so count on 99" minimum, or 8-1/4 linear feet.
(Unless you're buying pre-cut chunks, you'll probably have to pay for a full "stick" of the moulding in any case, usually 8 or 9 or 10 feet. It varies by moulding style. If it's a really expensive moulding, it might be worth comparing the chop to the length price, especially if you've already planned the job and know the exact inner dimensions. Okay enough on that.)
I will always make a sketch and measure the original thing and plan the exact width of the borders and mats before starting on the frame-- You've got to know the final inside dimension for the frame (including any mat board borders of course) and the width of the moulding before you can figure how much will be needed.
Rabbet dimensions (frame depth)
One other thing that dramatically affects the choice of frame moulding for any job is rabbet depth (measurement 3 above). Most frame styles are deep enough to accommodate glass, foam core, and a couple layers of mat board (about 3/8" of 7/16" total). If you're planning triple-mat, or if the art is thicker than usual (like a stretched canvas for example), you'll need a frame moulding with a deeper rabbet, or it'll stick out the back and the frame won't lie flat against the wall. This is not necessarily a problem, especially if the difference is small, but you gotta take it into consideration, and know in advance the total thickness of what's getting piled into the frame, since the rabbet depth needs to accommodate the whole stack.
Extreme rabbet depth is what's required for "shadowbox" framing, where the contents inside the frame are irregular or very thick or not even flat (sports jerseys, memorabilia, bronzed baby shoes, you've seen this stuff). I am not especially fond of shadowbox framing projects, but it's not like I've never done 'em. It's a whole separate category, and it's very labor-intensive, so probably not to be undertaken by the beginner. Or the budget-conscious. Did I already say that I kind of hate doing these?
One other thing that dramatically affects the choice of frame moulding for any job is rabbet depth (measurement 3 above). Most frame styles are deep enough to accommodate glass, foam core, and a couple layers of mat board (about 3/8" of 7/16" total). If you're planning triple-mat, or if the art is thicker than usual (like a stretched canvas for example), you'll need a frame moulding with a deeper rabbet, or it'll stick out the back and the frame won't lie flat against the wall. This is not necessarily a problem, especially if the difference is small, but you gotta take it into consideration, and know in advance the total thickness of what's getting piled into the frame, since the rabbet depth needs to accommodate the whole stack.
Extreme rabbet depth is what's required for "shadowbox" framing, where the contents inside the frame are irregular or very thick or not even flat (sports jerseys, memorabilia, bronzed baby shoes, you've seen this stuff). I am not especially fond of shadowbox framing projects, but it's not like I've never done 'em. It's a whole separate category, and it's very labor-intensive, so probably not to be undertaken by the beginner. Or the budget-conscious. Did I already say that I kind of hate doing these?
Size limitations
My vacuum press accommodates pieces that are 32 x 40 or smaller. 32 x 40 is also the most common standard size for mat board and sheets of glass. Larger is available, of course, but you have to have larger equipment to deal with it: Longer mat cutter, bigger frame clamps, an oversize vacuum press, and frame moulding sturdy enough to handle the extra weight of a larger piece. Again, more hassle than I'm generally willing to deal with. Generally.
My vacuum press accommodates pieces that are 32 x 40 or smaller. 32 x 40 is also the most common standard size for mat board and sheets of glass. Larger is available, of course, but you have to have larger equipment to deal with it: Longer mat cutter, bigger frame clamps, an oversize vacuum press, and frame moulding sturdy enough to handle the extra weight of a larger piece. Again, more hassle than I'm generally willing to deal with. Generally.
The business side, inventory, and taxes
My frame shop is in the unfinished basement of the house, where I've got a home-made work table, a wall-mounted glass cutter, a mat cutter (for bevel cuts), an industrial paper cutter, a vacuum press (for dry mounting up to 32 x 40), and a couple of miter saws. I've also got some inventory: foam core and other mounting board, sheets of mat board, several types of glass, clamps and glues for assembling wood frames, backing papers, wire and picture hanging hardware, and a stock of wood and metal frame moulding in various styles.
If a customer just hands over a job and says "make it look good," I can usually do the whole thing with the supplies I've got on hand. If they want a specific type of frame or they specify an exact color of mat, or if they're trying to match a previous piece, I'll usually need to purchase at least some of the materials. My inventory has grown over the years, and I try to keep the most commonly-used stuff in stock (since a trip to the suppliers in Salt Lake City takes an hour or more), but there's a tax implication at the end of the year, since "stock on hand" (inventory) counts as a business asset-- This can be good or bad, I guess, but for a small business it's not wise to have a huge inventory unless you've got a correspondingly huge business volume. Common sense.
The large equipmenet (vacuum press, etc.) gets depreciated gradually, and the property taxes for the business are pretty small. (Some home-business owners claim a percentage of the home's square footage as dedicated to the business-- I decided against this early on. My taxes are complicated enough.)
There's an annual fee for renewal of the business license (about $30 in my city), and two tax-related filings are required per year: At the end of January the Sales Tax payment is due to the state of Utah, and in February the personal property tax filing for the business is due. Then in April there's the additional form (Schedule C - Profit or Loss from Business) to be filed with your annual income tax return. When you fill out Schedule C for the first time, you'll see that business expenses need to be categorized (insurance, advertising, licenses/fees, maintenance, repairs, supplies, etc.) so you'll want to keep track of those expenses in each category throughout the year going forward. I keep a ledger where I track every business-related purchase and every business-related expense, as well as income from framing jobs, so it's all in one place when tax time rolls around. It also took me a while to realize that opening a separate bank account for the framing business makes sense and really helps simplify the bookkeeping-- Pay business-related stuff with a debit card or checks from the business account, and deposit framing income into that account. Seems obvious in retrospect, doesn't it.
Also you'll need to do a full detailed inventory at the end/beginning of each tax year, which is a big initial effort. But I've found that if I update the inventory by noting it on the hard copy every time I use something from the inventory (a sheet of foam core, a new piece of glass, some linear feet of moulding, a couple sheets of mat board, etc.), it's way easier at the end of the year to just update the previous inventory listing instead of re-counting and re-measuring every damn thing, every damn year.
My frame shop is in the unfinished basement of the house, where I've got a home-made work table, a wall-mounted glass cutter, a mat cutter (for bevel cuts), an industrial paper cutter, a vacuum press (for dry mounting up to 32 x 40), and a couple of miter saws. I've also got some inventory: foam core and other mounting board, sheets of mat board, several types of glass, clamps and glues for assembling wood frames, backing papers, wire and picture hanging hardware, and a stock of wood and metal frame moulding in various styles.
If a customer just hands over a job and says "make it look good," I can usually do the whole thing with the supplies I've got on hand. If they want a specific type of frame or they specify an exact color of mat, or if they're trying to match a previous piece, I'll usually need to purchase at least some of the materials. My inventory has grown over the years, and I try to keep the most commonly-used stuff in stock (since a trip to the suppliers in Salt Lake City takes an hour or more), but there's a tax implication at the end of the year, since "stock on hand" (inventory) counts as a business asset-- This can be good or bad, I guess, but for a small business it's not wise to have a huge inventory unless you've got a correspondingly huge business volume. Common sense.
The large equipmenet (vacuum press, etc.) gets depreciated gradually, and the property taxes for the business are pretty small. (Some home-business owners claim a percentage of the home's square footage as dedicated to the business-- I decided against this early on. My taxes are complicated enough.)
There's an annual fee for renewal of the business license (about $30 in my city), and two tax-related filings are required per year: At the end of January the Sales Tax payment is due to the state of Utah, and in February the personal property tax filing for the business is due. Then in April there's the additional form (Schedule C - Profit or Loss from Business) to be filed with your annual income tax return. When you fill out Schedule C for the first time, you'll see that business expenses need to be categorized (insurance, advertising, licenses/fees, maintenance, repairs, supplies, etc.) so you'll want to keep track of those expenses in each category throughout the year going forward. I keep a ledger where I track every business-related purchase and every business-related expense, as well as income from framing jobs, so it's all in one place when tax time rolls around. It also took me a while to realize that opening a separate bank account for the framing business makes sense and really helps simplify the bookkeeping-- Pay business-related stuff with a debit card or checks from the business account, and deposit framing income into that account. Seems obvious in retrospect, doesn't it.
Also you'll need to do a full detailed inventory at the end/beginning of each tax year, which is a big initial effort. But I've found that if I update the inventory by noting it on the hard copy every time I use something from the inventory (a sheet of foam core, a new piece of glass, some linear feet of moulding, a couple sheets of mat board, etc.), it's way easier at the end of the year to just update the previous inventory listing instead of re-counting and re-measuring every damn thing, every damn year.
