Company: MYSEW
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001013762-25-004290
Chunk: 1184

Company: Myseum, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 1184
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 1  
    Level 2  
    Level 3  
    Level 1  
    Level 2  
    Level 3 
  
    Short-term investments 
    $2,952,512  
    $-  
    $-  
    $5,236,781  
    $-  
    $- 

The Company’s short-term investments are
level 1 measurements and are based on redemption value at each date.

Short-term investments

The Company’s portfolio of short-term investments
consists of marketable debt securities which are comprised solely of highly rated U.S. government securities with maturities of more than
three months, but less than one year. The Company classifies these as available-for-sale at purchase date and will reevaluate such designation
at each period end date. The Company may sell these marketable debt securities prior to their stated maturities depending upon changing
liquidity requirements. These debt securities are classified as current assets in the consolidated balance sheet and recorded at fair
value, with unrealized gains or losses included in accumulated other comprehensive gain (loss) and as a component of the consolidated
statements of comprehensive loss. Gains and losses are recognized when realized. Gains and losses are determined using the specific identification
method and are reported in other income (expense), net in the consolidated statements of operations. Short-term investments are carried
at fair value, which is based on quoted market prices for such securities, if available, or is estimated on the basis of quoted market
prices of financial instruments with similar characteristics.

An impairment loss may be recognized when the
decline in fair value of the debt securities is determined to be other-than-temporary. The Company evaluates its investments for other-than-temporary
declines in fair value below the cost-basis each quarter, or whenever events or changes in circumstances indicate that the cost basis
of the short-term investments may not be recoverable. The evaluation is based on a number of factors, including the length of time and
the extent to which the fair value has been below the cost basis, as well as adverse conditions related specifically to the security,
such as any changes to the credit rating of the security and the intent to sell or whether the Company will more likely than not be required
to sell the security before recovery of its amortized cost basis.

Accounts receivable

The Company recognizes an allowance for losses
on accounts receivable and notes receivable in an amount equal to the estimated probable losses