View of the Reno Sparks night skyline from Rancho San Rafael Regional Park
View of the Reno Sparks night skyline from Rancho San Rafael Regional Park

What If An Item Has No Acquisition Cost? (Home Built, Donated, Borrowed, Etc.)
For equipment that does not have an acquisition cost, you may either 1) Report an estimate of the value of the item in the year you acquired it, or 2) Estimate the current value of the item in its present condition, and report the year of acquisition as the current calendar year.