Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 302

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 9
Chunk 302
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 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, 2024 AND 2023

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, 2023:

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

    Derivative
    liability 
    $-  
    $-  
    $5,732  
    $5,732 
  
    Total
    Liabilities 
    $-  
    $-  
    $5,732  
    $5,732 

Revenue
Recognition

Membership
Revenue

Most
of our revenue is generated by membership sales and payment is received at the time of purchase. We recognize membership revenue in accordance
with ASC 606-