### Question
How does GOVERNMENT LOSSES IN SHIPMENT define valuables?


### Answer
Under *40 U.S.C. § 17301*, **valuables** is defined as:

> any articles or things or representatives of value—


(i) in which the Government, its executive departments, independent establishments, and agencies, including wholly owned Government corporations, and officers and employees of the Government or its executive departments, independent establishments, and agencies while acting in their official capacity, have any interest, or in connection with which they have any obligation or responsibility

#### Citation:
  - *40 U.S.C. § 17301*
  - Heading: **SUBTITLE VI-MISCELLANEOUS > CHAPTER 173-GOVERNMENT LOSSES IN SHIPMENT**

