Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 18

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 18
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 2025, and December 31, 2024, approximates the fair value due to their short-term
nature or interest rates that approximate prevailing market rates.

Items
recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following
items as of June 30, 2025:

 SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Digital assets (see NOTE 5) 
    $2,860,812  
    $-  
    $-  
    $2,860,812 
  
    Total Assets 
    $2,860,812  
    $-  
    $-  
    $2,860,812 

    Derivative liability 
    $-  
    $-  
    $605  
    $605 
  
    Total Liabilities 
    $-  
    $-  
    $605  
    $605 

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:

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

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

    11

INVESTVIEW,
INC.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS
OF JUNE 30, 2025

(Unaudited)

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 Subtopic 606-10, Revenue from Contracts with Customers (“ASC 606-10”), where revenue is measured based on a consideration
specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance
obligation is to provide our tools, products, and content over a fixed membership period; therefore