41 CFR § 102-39.50
How do I determine whether to do an exchange or a sale?
June 9, 2020
You must determine whether an exchange or sale will provide the greater return for the Government. When estimating the return under each method, consider all related administrative and overhead costs.
[66 FR 48614, Sept. 21, 2001. Redesignated at 73 FR 50880, Aug. 29, 2008]