Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 15

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 1
Chunk 15
---
 of an asset may no longer be appropriate. 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 three months ended March 31, 2025 and 2024, no
impairment was recorded.

    10

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF March 31, 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 March
31, 2025 and