Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 16

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 1
Chunk 16
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 December 31, 2024, approximates the fair value due to their short-term nature or interest rates that approximate prevailing
market rates.

Items recorded or measured at fair value on a recurring
basis in the accompanying consolidated financial statements consisted of the following items as of March 31, 2025:

 SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Digital assets (see NOTE 5) 
    $1,676,351  
    $-  
    $-  
    $1,676,351 
  
    Total Assets 
    $1,676,351  
    $-  
    $-  
    $1,676,351 

    Derivative liability 
    $-  
    $-  
    $2,853  
    $2,853 
  
    Total Liabilities 
    $-  
    $-  
    $2,853  
    $2,853 

Items recorded or measured at fair value on a recurring
basis in the accompanying consolidated financial statements consisted of the following items as of December 31, 2024:

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Total Assets 
    $-  
    $-  
    $-  
    $- 

    Derivative liability 
    $-  
    $-  
    $758  
    $758 
  
    Total Liabilities 
    $-  
    $-  
    $758  
    $758 

    11

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF March 31, 2025

(Unaudited)

Revenue Recognition

Membership Revenue

Most of our revenue is generated by membership sales
and payment is received at the time of purchase. We recognize membership revenue in accordance with ASC 606-10 where revenue is measured
based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in
each contract. Our performance obligation is to provide our tools, products, and content over a fixed membership period; therefore, we
recognize revenue ratably over the membership period and deferred revenue is recorded for the portion of the membership