32 CFR § 37.540 - May I accept fully depreciated real property or equipment as cost sharing?

---
identifier: "/us/cfr/t32/s37.540"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 37.540 - May I accept fully depreciated real property or equipment as cost sharing?"
title_number: 32
title_name: "National Defense"
section_number: "37.540"
section_name: "May I accept fully depreciated real property or equipment as cost sharing?"
chapter_name: "OFFICE OF THE SECRETARY OF DEFENSE"
subchapter_number: "C"
subchapter_name: "DoD GRANT AND AGREEMENT REGULATIONS"
part_number: "37"
part_name: "TECHNOLOGY INVESTMENT AGREEMENTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "68 FR 47160, Aug. 7, 2003, unless otherwise noted."
cfr_part: "37"
---


# 37.540 May I accept fully depreciated real property or equipment as cost sharing?

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:

(a) The original cost of the asset;

(b) Its estimated remaining useful life at the time of your negotiations;

(c) The effect of any increased maintenance charges or decreased performance due to age; and

(d) The amount of depreciation that the participant previously charged to Federal awards.