Minnesota

Regional Coordinator: Colleen Feller

Tips for assigning value to city model parts

Are your students wondering what city model building materials can be assigned a $0 value?

Here are helpful tips:

Materials that can be assigned a $0 value are items that are allowed in a home or school recycling bin (things like paper, cardboard, plastic bottles, glass jars, metal cans…) or items bound for the trash (used up batteries, bottle caps, or used plastic utensils… etc.).

Materials that would probably fall into the category of items that are donated or have been previously used but can’t be recycled are: used plywood, nails, screws, a mirror, foam core, dowels, wood, magnets, holiday ornaments, old toys, broken electronics, etc. These items need to be assigned a fair market value. The team and/or educator can determine what the estimated fair market value would be based on (for example) things like yard sales, auctions, classified ads, surplus stores, e-recycling services, etc. comparable prices. One specific website to consider is scrapmonster.com

Consumables that are not "used," such as art supplies (glue, paint, glitter, etc.) but have been donated (for example, by the school's art teacher) need to be assigned their actual value.

Costumes and props must be documented on the expense sheet also. If a student is borrowing a neck tie from his father's closet, the tie should be assigned a "used" fair market value. If students have T-shirts made, the actual "new" value needs to be assigned even if the printing company donated the shirts.