32 CFR § 37.555 - How do I value a recipient's other contributions?

---
identifier: "/us/cfr/t32/s37.555"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 37.555 - How do I value a recipient's other contributions?"
title_number: 32
title_name: "National Defense"
section_number: "37.555"
section_name: "How do I value a recipient's other contributions?"
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"
---


# 37.555 How do I value a recipient's other contributions?

For types of participant contributions other than those addressed in §§ 37.535 through 37.550, the general rule is that you are to value each contribution consistently with the cost principles or standards in § 37.625 and § 37.635 that apply to the participant making the contribution. When valuing services and property donated by parties other than the participants, you may use as guidance the provisions of 32 CFR 34.13(b)(2) through (5).