Table:
|  |  | Estimated Fair Value Measurements |  |  |
| --- | --- | --- | --- | --- |
| Recurring Fair Value Measurements | Level 1 | Level 2 | Level 3 | Total Fair Value |
| June 30, 2019 |  |  |  |  |
| Financial Assets: |  |  |  |  |
| Money market funds | $81,945 | $— | $— | $81,945 |
| June 30, 2018 |  |  |  |  |
| Financial Assets: |  |  |  |  |
| Money market funds | $14,918 | $— | $— | $14,918 |
| Non-Recurring Fair Value Measurements |  |  |  |  |
| June 30, 2019 |  |  |  |  |
| Long-lived assets held for sale | $— | $1,300 | $— | $1,300 |
| June 30, 2018 |  |  |  |  |
| Long-lived assets held for sale (a) | $— | $1,300 | $— | $1,300 |
Paragraphs:
NOTE 2. FAIR VALUE OF FINANCIAL INSTRUMENTS
For cash equivalents, amounts receivable or payable and short-term borrowings, fair values approximate carrying value, based on the short-term nature of the assets and liabilities.
The Company’s estimates of the fair value for financial assets and financial liabilities are based on the framework established in the fair value accounting guidance. The framework is based on the inputs used in valuation, gives the highest priority to quoted prices in active markets, and requires that observable inputs be used in the valuations when available. The three levels of the hierarchy are as follows: Level 1: inputs to the valuation are quoted prices in an active market for identical assets Level 2: inputs to the valuation include quoted prices for similar assets in active markets that are observable either directly or indirectly Level 3: valuation is based on significant inputs that are unobservable in the market and the Company’s own estimates of assumptions that it believes market participants would use in pricing the asset
Fair value of financial assets, included in cash and cash equivalents, and financial liabilities is as follows:
(a) In accordance with ASC Subtopic 360-10, long-lived assets held for sale with a carrying value of $4,575 were written down to their fair value of $1,300, resulting in an impairment totaling $3,275, which was included in earnings for the fiscal year ended June 30, 2017. The Company has entered into an agreement to sell these assets. That sale is expected to be completed during the second quarter of fiscal 2020.
Question:
Which 3 levels are shown in the table?