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This two sided scaling ruler is only available in 24 in. size. The front has 13 off 12 up increments each increment is equal to 1 12 for scaling on top and inches divided into 10ths on the bottom. On the back there are inches divided into 16ths on top and 12ths on the bottom. The center has inches incremented in inchesfeet and a zero center scale incremented in 12 in. Gaebel stainless steel rulers are made in U.S.A. and have been for over 55 years, using 301 and 410 spring tempered steel.