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Financial instruments (Tables)

12 Months Ended

Dec. 31, 2019

Financial instruments

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 December 31, 2019 and 2018:

		December 31, 2019
		Level 1			Level 2			Level 3			Total
Liabilities:
Recurring
Net liability arising from put/call options		$	—		$	—		$	664,000		$	664,000

		December 31, 2018
		Level 1			Level 2			Level 3			Total
Assets:
Recurring
Net asset arising from put/call options		$	—		$	—		$	24,000		$	24,000

Schedule of Net liability arising from put/call options

The activity for the Level 3 liability for the year ended December 31, 2019:

Net liability arising from put/call options
Balance as of December 31, 2018		$	—
Issuance			(744,000)
Unrealized gain			80,000
Balance as of December 31, 2019		$	(664,000)

Schedule of Net asset arising from put/call options

The activity for the Level 3 asset for the year ended December 31, 2019:

Net asset arising from put/call options
Balance as of December 31, 2018(1)		$	24,000
Unrealized loss			(24,000)
Balance as of December 31, 2019		$	—

(1) The net asset arising from the put/call options is included in other assets in the accompanying consolidated balance sheets as of December 31, 2018.

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- 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.

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