Section R994-207-105 - Bartered or Exchanged Goods and Services(1) A claimant must report when he has entered into an agreement to barter or exchange goods or services. The amount of time working to pay for the goods is reportable. In determining the value derived from bartering or exchanging goods or services, the claimant will consider only the portion of the goods or services that he provides. The payment for these goods or services that is received in kind must be valued at current market values.Utah Admin. Code R994-207-105