FORM 1 top of the form
"Application To Make Or Register A Firearm"
Make
verb
1.
form (something) by putting parts together or combining substances; construct; create.
"my grandmother made a dress for me"
synonyms: construct, build, assemble, put together, manufacture, produce, fabricate, create, form, fashion, model
When you "Make" an SBR you are the maker same as manufacturer to the SBR state you may not be the original maker/manufacturer but then they are not likely the original manufacturer of 100% of the materials used to get to the state where they are the manufacturer but for the sake of a firearm and the ATF then thats where they become interested.