The mental exercises get very involved when one tries to put a correct price tag on wall gang forming. The accepted reason for gang forming had always been to save money; but it doesn't always work that way. The two conditions that justify gang forming and make it worthwhile are: when accessibility to the work restricts hand methods, as does the outside of a shear wall 100 feet in the air, and when multiple reuse makes it economical to prorate the extra fabricating expense. Gang forming of walls does not automatically reduce costs below those of hand setting. To achieve an overall savings in the big picture the estimator must carefully consider the economics of prorating the fabrication, joining the gangs, and gang moving expense, along with the operations evolved and the consequent cost per use. The cost of gangs per use varies with the operations required. Layout, setting, aligning and bracing, and stripping will not vary appreciably from one system to another. The operations that do vary considerably from system to system are cleaning and oiling, patching and repairing, and placing and removing ties. If there is anything that form workers agree on, it is that, in gang forming, the labor cost per tie for any one type is the same as for any other type. In addition to the operations of finding the tie, identifying it, transporting it, installing it and removing all or part of it there are the problems of rebar interference and form misalignment. These are equal regardless of the type of tie, so it is a reasonably valid premise that any type of tie will require the same amount of time as any other type of tie. Thus the cost of the tying operation per square foot of formwork is a function of the number of ties required. In summary, the only way to accurately estimate a gang form job is to analyze the four phases separately and put them together. These four phases are fabrication cost, cost per use, cost of moving and cost of jointing. The only real way to do this is to design the forms and evolve the forming scheme at the time of estimating even though this is a lot more work than most people realize. Generally, what happens is that an edcated number is plucked from the air and plugged in. Then, if the bidder who plugged in the number does the construction job, the biggest surprise is when or if the tally is anywhere near the estimate. Observation: better estimating requires more work.