FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Dec. 31, 2019

FINANCIAL INSTRUMENTS

Schedule of carrying values and fair values of our financial instruments

The carrying values and fair values of our financial instruments are as follows:

		December 31, 2019				March 31, 2019
		Carrying		Fair		Carrying		Fair
	Level	Value		Value		value		Value
Cash	1	$	101,549	$	101,549	$	66,539	$	66,539
Accounts receivable	2	$	363,557	$	363,557	$	233,908	$	233,908
Long Term investment and advance - GlamSmile Dental Technology Asia	3	$	2,278,150	$	2,278,150	$	2,306,817	$	2,306,817
Long term investments and advances Condor	1	$	1,175,176	$	1,175,176	$	1,335,680	$	1,335,680
Investment in Metrics in Balance	2	$	3,459,431	$	3,459,431		3,472,011	$	3,472,011
Deferred revenue	2	$	112,767	$	112,767	$	63,852	$	63,852
Accounts payable	2	$	2,136,553	$	2,136,553	$	1,919,095	$	1,919,095
Accrued liabilities	2	$	455,168	$	455,168	$	450,347	$	450,347

Schedule of reconciliation of the beginning and ending balances of the item measured at fair value on a recurring basis in the table above that used significant unobservable inputs (Level 3)

The following table provides a reconciliation of the beginning and ending balances of the item measured at fair value on a recurring basis in the table above that used significant unobservable inputs (Level 3):

	Nine month period ended		Nine month period ended
	December 31,		December 31,
	2019		2018
Long term investments and advances:
Beginning balance	$	2,306,817	$	2,245,137
Gains (losses) included in net loss		(28,667)		58,427
Transfers in (out of level 3)		—		—
Ending balance	$	2,278,150	$	2,308,564