14 C.F.R. § 1274.401 Government furnished property.
Title 14 - Aeronautics and Space
Property or equipment owned by the Government that will be used in the performance of a cooperative agreement shall be included as part of the Government's percentage (usually 50 percent) of shared costs. In most cases the property or equipment will be categorized as non-cash contributions. Agreement officers may use the procedures promulgated by FAR Subpart 45.2, as guidelines to calculate the value of the property or equipment.
Title 14: Aeronautics and Space
PART 1274—COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS
Subpart 1274.4—Property
§ 1274.401 Government furnished property.

