Resource sharing may be in the form of direct cost sharing or on the basis of contributed personnel time, equipment, and other assets. The basis for the determination of the value of the proposer's contribution to the program shall be clearly documented in the proposal and follow guidelines contained in OMB Circular A-110, Section 23 . Note that, in general, licensing of intellectual property (or other, similar transfers) between team members will not represent a legitimate in-kind resource sharing contributions.
The recipient's resource sharing may include industry Independent Research and Development (IR&D) funds paid by NASA under agreements resulting from this CAN or under any other NASA contract, grant or cooperative agreement. Proposers may not make claim to the government for resource sharing in any other manner. Note that, insofar as use of IR&D funding represents less risk than profit-funded company resource sharing, all other factors being equal, a project that includes IR&D-funded resource sharing will be judged as less desirable than one that includes other cash-based resource sharing.