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Fair value (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of Fair value hierarchy for assets and liabilities

The following table presents the Company’s fair value hierarchy for assets and liabilities measured at fair value as of September 30, 2022 and December 31, 2021:


	September 30, 2022
	Level 1		Level 2		Level 3		Total
Assets:
Recurring
Certificate of deposit	$	—	$	—	$	—	$	—
Net asset arising from put/call options		—		—		157,000		157,000


	December 31, 2021
	Level 1		Level 2		Level 3		Total
Assets:
Recurring
Certificate of deposit	$	—	$	2,500,000	$	—	$	2,500,000
Net asset arising from put/call options		—		—		128,000		128,000

Schedule of Net liability arising from put/call options

The activity for the Level 3 asset for the nine months ended September 30, 2022:


Net asset arising from put/call options
Balance as of December 31, 2021	$	128,000
Unrealized gain		29,000
Balance as of September 30, 2022	$	157,000

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details