Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 710

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 11
Chunk 710
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 principal or, in the absence of a principal, most advantageous market for the
specific asset or liability.

U.S.
generally accepted accounting principles provide for a three-level hierarchy of inputs to valuation techniques used to measure fair value,
defined as follows:

  Level 1:
  Inputs that are quoted prices
  (unadjusted) for identical assets or liabilities in active markets that the entity can access.

  Level 2:
  Inputs other than quoted
  prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, for substantially the
  full term of the asset or liability, including:

-quoted
                                            prices for similar assets or liabilities in active markets;

-quoted
                                            prices for identical or similar assets or liabilities in markets that are not active;

-inputs
                                            other than quoted prices that are observable for the asset or liability; and

-inputs
                                            that are derived principally from or corroborated by observable market data by correlation
                                            or other means.

  Level 3:
  Inputs that are unobservable
  and reflect management’s own assumptions about the inputs market participants would use in pricing the asset or liability based
  on the best information available in the circumstances (e.g., internally derived assumptions surrounding the timing and amount of expected
  cash flows).

Our
financial instruments consist of cash, accounts receivable, and accounts payable. We have determined that the book value of our outstanding
financial instruments as of December 31, 2024 and 2023, approximates the fair value due to their short-term nature.

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:

 SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

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

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

    F-10

INVESTVIEW,
INC.

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER
31