Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 17

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 17
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.
Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted
inability to achieve break-even operating results over an extended period.

We
evaluate the recoverability of long-lived assets based upon future net cash flows expected to result from the asset, including eventual
disposition. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted and an impairment loss
is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. During the six months
ended June 30, 2025 and 2024, no impairment was recorded.

    10

INVESTVIEW,
INC.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS
OF JUNE 30, 2025

(Unaudited)

Fair
Value of Financial Instruments

Fair
value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between
market participants at the measurement date, based on our 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, and debt. We have determined that the book value of
our outstanding financial instruments as of June 30,