Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 80

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 80
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 As a result of the Company’s early adoption of ASU 2023-08, the Company recorded a $148,346 increase to digital
assets and a $148,346 decrease to accumulated deficit on the Balance Sheets as of the beginning of the fiscal year ended December 31,
2025.

The following table presents the Company’s Digital
Asset holdings as of March 31, 2025:

SCHEDULE
OF DIGITAL ASSETS

    Quantity  
    Cost Basis  
    Fair Value 
  
    Bitcoin 
     20.30  
    $1,896,337  
    $1,676,153 
  
    USDC 
     198.00  
     198  
     198 
  
    Total digital assets held as of March 31, 2025 
        
    $1,896,535  
    $1,676,351 

The following table presents a roll-forward of total
digital assets for the three months ended March 31, 2025, based on the fair value model under ASU 2023-08:

SCHEDULE OF DIGITAL ASSETS ACTIVITY

    Fair Value 
  
    Balance as of December 31, 2024 
    $1,127,891 
  
    Beginning balance, Fair Value 
    $1,127,891 

     585,632 

    Cumulative effect adjustment upon adoption of ASU 2023-08 
     148,346 
  
    Revenue recognized from Bitcoin mined (9.12 BTC) 
     862,944 
  
    Digital assets collected from membership revenue 
     336,614 
  
    Purchase of digital assets 
     1,695 
  
    Operating expenses paid with digital assets 
     (527,058)
  
    Dividends paid via digital assets 
     (40,645)
  
    Debt extinguished in exchange for digital assets 

    Realized gain (loss) on digital assets 
     (13,252)
  
    Change in fair value of digital assets 
     (220,184)
  
    Balance as of March 31, 2025 
    $1,676,351 

    Ending balance, Fair Value 
    $1,676,351 

     232,834 

Prior to Adoption of ASU 2023-08, Accounting for
and Disclosure of Digital Assets

Digital assets

Prior to the adoption