A common method for determining Fair Market Value (FMV) is to seek prices from online sources (Kijiji, eBay, Google, etc…) for similar makes/models of the asset being disposed/resold, and take an average of the prices as the FMV.
If the FMV is less than $200, a Swap Shop Disposal Form should be used . The Swap Shop is typically used for furniture, computers and equipment that is still in usable condition, and can be repurposed by another department.
See also: Capital Asset Disposal Form