Section 304-6.6 - How do we determine the value of payments in kind that are to be reported on Standard Form (SF) 326?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, discounted, or paid for by a non-Federal source on behalf of a meeting attendee, you must report the amount charged to other attendees. However, a waiver or discount of the registration fee by the non-Federal sponsor of the event for the day(s) the employee participated in the meeting or similar function as a speaker, panelist, or presenter is not a payment in kind and does not need to be reported.(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, you must use the M&IE deduction chart for CONUS and OCONUS located at https://www.gsa.gov/mie and report the appropriate amount for each meal based on the temporary duty locality.(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 https://www.gsa.gov/perdiem, with links to the non-foreign and foreign area rates.FTR Amdt. 2003-02, 68 FR 12604, Mar. 17, 2003, as amended at 84 FR 55249, Oct. 16, 2019; 85 FR 39850, July 2, 2020 84 FR 55249, 11/15/2019; 85 FR 39850, 8/3/2020