Helping behavior is a fundamental aspect of life in organizations, but subjective evaluations of giving and receiving help often diverge. What one employee believes is a generous act might seem insignificant to another. Such disparity in evaluations of helpful acts can negatively affect interpersonal cooperation among peer employees. In this article, I review research on the topic of subjective evaluation in social exchange, present a preliminary model of how members of organizations construct evaluations of help, and explain how, these evaluations may shape their work experiences. I conclude by discussing the implications of this framework for research on employee exchange and outline some directions for future research.