Various animal hides can be brought to a tanner in order to make leather, which then can be used in the Crafting skill. Tanners charge you a fee for tanning the hides brought to them. This information is included in the calculations. You can also use the lunar spell Make Leather to tan up to 5 hides per cast without having to leave the bank, also granting 87 magic experience.
A separate calculation is done for Sbott, the tanner in Canifis, who charges higher fees than regular tanners. When tanning it is helpful at times to use energy potions to maximize profits
* Based on the current cost of the make leather spell when used on the maximum of 5 hides per set of runes: &000000000000006079999960.8 per hide or &000000000000005679999956.8 per hide using a fire rune providing staff. Casting the spell on less than 5 hides at a time will increase the spell cost per hide.