48 CFR § 1516.303-73 - 1516.303-73 Types of cost-sharing.

---
identifier: "/us/cfr/t48/s1516.303-73"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 1516.303-73 - 1516.303-73   Types of cost-sharing."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "1516.303-73"
section_name: "1516.303-73   Types of cost-sharing."
chapter_number: 15
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "C"
subchapter_name: "CONTRACTING METHODS AND CONTRACT TYPES"
part_number: "1516"
part_name: "TYPES OF CONTRACTS"
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 41 U.S.C. 418b."
regulatory_source: "49 FR 8852, Mar. 8, 1984, unless otherwise noted."
cfr_part: "1516"
---


# 1516.303-73 1516.303-73   Types of cost-sharing.

(a) Cost-sharing may be accomplished in various forms or combinations. These include, but are not limited to: cash outlays, real property or interest therein, personal property or services, cost matching, or other in-kind contributions.

(b) In-kind contributions represent non-cash contributions provided by the performing contractor which would normally be a charge against the contract. While in-kind contributions are an acceptable method of cost-sharing, should the booked costs of property appear unrealistic, the fair market value of the property shall be determined pursuant to 1516.303-74 of this chapter.

(c) In-kind contributions may be in the form of personal property (equipment or supplies) or services which are directly beneficial, specifically identifiable and necessary for the performance of the contract. In-kind contributions must meet all of the following criteria before acceptance.

(1) Be verifiable from the contractor's books and records;

(2) Not be included as contributions under any other Federal contract;

(3) Be necessary to accomplish project objectives;

(4) Provide for types of charges that would otherwise be allowable under applicable Federal cost principles appropriate to the contractor's organization; and

(5) Not be paid for by the Federal Government under any contract, agreement or grant.

[61 FR 14504, Apr. 2, 1996]