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Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2021

Fair Value Measurements

Financial instruments

		June 30, 2021								December 31, 2020
		Carrying Value				Estimated Fair Value				Carrying Value				Estimated Fair Value
Assets:
Trade receivables, net		$	1,451			$	1,451			$	538			$	538
Equipment financing receivables			1,098				1,098				1,192				1,192
Liabilities:
Finance lease obligations		$	418			$	418			$	84			$	84
Notes payable			1,908				1,908				1,944				1,944
Business acquisition contigent consideration			746				746				-				-

Liabilities for which fair value is recognized

						Fair value measurement at reporting date
Description		As of June 30, 2021				Level 1				Level 2				Level 3
Liabilities:
Business acquisition contingent consideration		$	746			$	-			$	-			$	746
Description		As of December 31, 2020				Level 1				Level 2				Level 3
Liabilities:
Asset acquisition contingent consideration		$	-			$	-			$	-			$	-

Progression of level 3 instruments

Contingent consideration liability		Fair Value at June 30, 2021				Valuation technique		Unobservable inputs		Range
Revenue - based payments		$	746			Discounted cash flow		Discount Rate			17.38	%
								Probability of milestone payment			90	%
								Projected year of payments			2021

Fair value on recurring basis

		Asset and Business Acquisition Contingent Consideration
Balance at January 1, 2020		$	175
Cash payments			(54	)
Adjustment			(121	)
Balance at December 31, 2020		$	-
Additions			746
Cash payments			-
Adjustment			-
Balance at June 30, 2021		$	746

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

Tabular disclosure of assets measured at fair value measured on a recurring or nonrecurring basis. Includes, but is 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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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-Section 50
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- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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