{"data":{"id":"us/32-cfr-37.540","jurisdiction":"us","citation":"32 CFR 37.540","heading":"May I accept fully depreciated real property or equipment as cost sharing?","body":"You should limit the value of any contribution of a fully depreciated asset to a reasonable use charge. In determining what is reasonable, you must consider:\n(a) The original cost of the asset;\n(b) Its estimated remaining useful life at the time of your negotiations;\n(c) The effect of any increased maintenance charges or decreased performance due to age; and\n(d) The amount of depreciation that the participant previously charged to Federal awards.","path":["Title 32—National Defense","Subtitle A—Department of Defense","CHAPTER I—OFFICE OF THE SECRETARY OF DEFENSE","SUBCHAPTER C—DoD GRANT AND AGREEMENT REGULATIONS","PART 37—TECHNOLOGY INVESTMENT AGREEMENTS","Subpart E—Pre-Award Business Evaluation"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-32.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:30Z","sha256":"53ecadd6412ffcfe69429c8e2057f858d2a0a0d84d061b2279d99cf20d070652","source_id":"us-cfr","stale":true,"prev":"us/32-cfr-37.535","next":"us/32-cfr-37.545"},"notice":"GroundRules: Original legal text. Not legal advice."}