diff --git a/tools/aapt2/ResourceParser.cpp b/tools/aapt2/ResourceParser.cpp
index a5aecc8..773edc3 100644
--- a/tools/aapt2/ResourceParser.cpp
+++ b/tools/aapt2/ResourceParser.cpp
@@ -107,9 +107,10 @@
   Visibility::Level visibility_level = Visibility::Level::kUndefined;
   bool staged_api = false;
   bool allow_new = false;
-  FlagStatus flag_status = FlagStatus::NoFlag;
   std::optional<OverlayableItem> overlayable_item;
   std::optional<StagedId> staged_alias;
+  std::optional<FeatureFlagAttribute> flag;
+  FlagStatus flag_status;
 
   std::string comment;
   std::unique_ptr<Value> value;
@@ -151,6 +152,7 @@
   }
 
   if (res->value != nullptr) {
+    res->value->SetFlag(res->flag);
     res->value->SetFlagStatus(res->flag_status);
     // Attach the comment, source and config to the value.
     res->value->SetComment(std::move(res->comment));
@@ -162,8 +164,6 @@
     res_builder.SetStagedId(res->staged_alias.value());
   }
 
-  res_builder.SetFlagStatus(res->flag_status);
-
   bool error = false;
   if (!res->name.entry.empty()) {
     if (!table->AddResource(res_builder.Build(), diag)) {
@@ -547,11 +547,15 @@
   });
 
   std::string resource_type = parser->element_name();
-  auto flag_status = GetFlagStatus(parser);
-  if (!flag_status) {
+  out_resource->flag = GetFlag(parser);
+  std::string error;
+  auto flag_status = GetFlagStatus(out_resource->flag, options_.feature_flag_values, &error);
+  if (flag_status) {
+    out_resource->flag_status = flag_status.value();
+  } else {
+    diag_->Error(android::DiagMessage(source_.WithLine(parser->line_number())) << error);
     return false;
   }
-  out_resource->flag_status = flag_status.value();
 
   // The value format accepted for this resource.
   uint32_t resource_format = 0u;
@@ -733,31 +737,20 @@
   return false;
 }
 
-std::optional<FlagStatus> ResourceParser::GetFlagStatus(xml::XmlPullParser* parser) {
-  auto flag_status = FlagStatus::NoFlag;
-
-  std::optional<StringPiece> flag = xml::FindAttribute(parser, xml::kSchemaAndroid, "featureFlag");
-  if (flag) {
-    auto flag_it = options_.feature_flag_values.find(flag.value());
-    if (flag_it == options_.feature_flag_values.end()) {
-      diag_->Error(android::DiagMessage(source_.WithLine(parser->line_number()))
-                   << "Resource flag value undefined");
-      return {};
+std::optional<FeatureFlagAttribute> ResourceParser::GetFlag(xml::XmlPullParser* parser) {
+  auto name = xml::FindAttribute(parser, xml::kSchemaAndroid, "featureFlag");
+  if (name) {
+    FeatureFlagAttribute flag;
+    if (name->starts_with('!')) {
+      flag.negated = true;
+      flag.name = name->substr(1);
+    } else {
+      flag.name = name.value();
     }
-    const auto& flag_properties = flag_it->second;
-    if (!flag_properties.read_only) {
-      diag_->Error(android::DiagMessage(source_.WithLine(parser->line_number()))
-                   << "Only read only flags may be used with resources");
-      return {};
-    }
-    if (!flag_properties.enabled.has_value()) {
-      diag_->Error(android::DiagMessage(source_.WithLine(parser->line_number()))
-                   << "Only flags with a value may be used with resources");
-      return {};
-    }
-    flag_status = flag_properties.enabled.value() ? FlagStatus::Enabled : FlagStatus::Disabled;
+    return flag;
+  } else {
+    return {};
   }
-  return flag_status;
 }
 
 bool ResourceParser::ParseItem(xml::XmlPullParser* parser,
@@ -1666,21 +1659,25 @@
     const std::string& element_namespace = parser->element_namespace();
     const std::string& element_name = parser->element_name();
     if (element_namespace.empty() && element_name == "item") {
-      auto flag_status = GetFlagStatus(parser);
-      if (!flag_status) {
-        error = true;
-        continue;
-      }
+      auto flag = GetFlag(parser);
       std::unique_ptr<Item> item = ParseXml(parser, typeMask, kNoRawString);
       if (!item) {
         diag_->Error(android::DiagMessage(item_source) << "could not parse array item");
         error = true;
         continue;
       }
-      item->SetFlagStatus(flag_status.value());
+      item->SetFlag(flag);
+      std::string err;
+      auto status = GetFlagStatus(flag, options_.feature_flag_values, &err);
+      if (status) {
+        item->SetFlagStatus(status.value());
+      } else {
+        diag_->Error(android::DiagMessage(item_source) << err);
+        error = true;
+        continue;
+      }
       item->SetSource(item_source);
       array->elements.emplace_back(std::move(item));
-
     } else if (!ShouldIgnoreElement(element_namespace, element_name)) {
       diag_->Error(android::DiagMessage(source_.WithLine(parser->line_number()))
                    << "unknown tag <" << element_namespace << ":" << element_name << ">");