Teams are encouraged to use recycled materials to build their machines. Recycled materials are items that have been previously used for other purposes. Comparatively, new materials are items that are purchased or donated in new condition. When determining the cost of new materials, the actual cost of purchased items should be used and the fair market value of donated new materials should be used. For example, if a new sheet of plywood was donated to the team, the price of a comparable sheet of plywood at Menards or Home Depot should be used. When determining the cost of purchased used materials, the actual purchase price should be used. To assess the percent of recycled materials used to build a machine, look at the machine in its entirety and make the best reasonable assessment.