Table:
0
A
B
C
D
E
F
G
1
As of September 30, 2019
As of September 30, 2018
2
Carrying amount
Fair value
Carrying amount
Fair value
Fair Value Level
References
3
(Amounts in thousands)
4
Assets:
5
Cash and cash equivalents
$18,099
$18,099
$25,107
$25,107
1
Consolidated Balance SSheets
6
Accounts & long term receivable*
7,087
7,087
-
-
3
Note 3
7
Liabilities:
8
Note payable
1,001
1,001
-
-
2
Note 11
9
*Original maturity over one year

Questions and formulas:
Question: What is the difference in fair value of cash and cash equivalents between 2018 and 2019?
Formula: C5 - E5
Formula2: C5 - E5
Level: Calculation
Question: What is the difference in the carrying amount and fair value of the accounts & long term receivable in 2019? 
Formula: B6- C6
Formula2: B6- C6
Level: Calculation
Question: What is the percentage change in the fair value of cash and cash equivalents between 2018 and 2019?
Formula: (C5 - E5)/E5
Formula2: (C5 - E5)/E5
Level: Calculation