Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 68

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 68
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 cash balances
that exceeded FDIC limits were $13,229,775 and $10,837,830, respectively. We have not experienced significant losses relating to these
concentrations in the past.

Cash
Equivalents 

For
purposes of reporting cash flows, we consider all highly liquid debt instruments purchased with a maturity of three months or less to
be cash equivalents. As of September 30, 2025, and December 31, 2024, we had no cash equivalents.

    8

INVESTVIEW,
INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2025

(Unaudited)

Receivables

Receivables
are carried at net realizable value, representing the outstanding balance less an allowance for doubtful accounts based on a review of
all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and
receivables are written off when deemed uncollectible. Recoveries of receivables previously written off are recorded when received.

Receivables
were made up of the following as of each balance sheet date:

 SCHEDULE
OF RECEIVABLES

    September 30,  
    December 31, 

    2025  
    2024 
  
    Due from merchant processors 
    $304,738  
    $318,921 
  
    Held in reserve by merchant processors for future returns and chargebacks [1] 
     1,871,345  
     1,872,035 
  
    Due from payout service providers 
     60,676  
     296,558 
  
    Accounts and other receivables 
     451,052  
     47,213 
  
    Receivable, gross 
     2,687,811  
     2,534,727 
  
    Allowance for doubtful accounts 
     -  
     - 
  
    Receivables 
    $2,687,811  
    $2,534,727 

    [1]
    We
    have had to pursue collection efforts through litigation against one of our credit card processors and its clearing bank, as we have
    been unable to timely collect such amounts due through our normal course credit collection practices. See “NOTE 11 - Commitments
    and Contingencies.”

Fixed
Assets

Fixed