Actually, almost all leather is split, or leveled, in order to get it to a pretty much uniform thickness. When you split a piece of leather, you end up with (usually) 2 pieces. The top part which has the grain on it, and the bottom part which is referred to as the “split”. If the split is heavy enough and good enough, you can actually finish it and end up with what is called a finished split. As far as the cost goes of splitting leather, there would be a number of details that would have to be provided first. Some leathers are quite easy to split, and some are not. Some leathers can’t be split. You’d really need to talk with us before we could help with a price. Call us at 800-668-8518.