41 C.F.R. § 304-6.6 How do we determine the value of payments in kind that are to be reported on Standard Form (SF) 326?
Title 41 - Public Contracts and Property Management
The following should be used in the determination of the value of payments in kind for reporting on SF 326: (a) For conference, training, or similar fees waived or paid by a non-Federal source, you must report the amount charged other participants. (b) For transportation or lodging, you must report the cost that the non-Federal source paid or usually would have been charged for such event. (c) For meals or other benefits that are not provided as part of the transportation, lodging, or a conference, training or similar fee, you must report the cost to the non-Federal source or provide a reasonable approximation of the market value of the benefit. (d) For chartered, corporate or other private aircraft— (1) When common carrier is available, you must report the first-class rate that would have been charged by a commercial air carrier at the time the event took place. (2) When a common carrier is not available, you must report the cost of chartering a similar aircraft using a commercially available service. (e) Lodging where no commercial rate is available: You must report the maximum lodging rate established by GSA for CONUS, Department of Defense for non-foreign areas and the Secretary of State for foreign areas. These rates are available on the Internet at the GSA Web site http://www.gsa.gov/perdiem, with links to the non-foreign and foreign area rates.
Title 41: Public Contracts and Property Management
PART 304–6—PAYMENT GUIDELINES
Subpart C—Valuation
§ 304-6.6 How do we determine the value of payments in kind that are to be reported on Standard Form (SF) 326?
