In determining the monetary equivalent for assets and gifts, value is a good faith estimate of the fair market value if the exact value is neither known nor easily obtainable by the reporting individual without undue hardship or expense. In the case of any interest in property, see the alternative valuation options in 5 C.F.R. 2634.301(e). For gifts and reimbursements, see 5 C.F.R. § 2634.304(e) & 5 CFR 2634.904(g)(4).
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