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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 30, 2021
Fair Value Measurements |
Financial instruments |
|  | September 30, 2021 |  |  | December 31, 2020 |
|  | Carrying Value |  |  | Estimated Fair Value |  |  | Carrying Value |  |  | Estimated Fair Value |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables, net |  | $ | 1,307 |  |  | $ | 1,307 |  |  | $ | 538 |  |  | $ | 538 |
Equipment financing receivables |  |  | 1,161 |  |  |  | 1,161 |  |  |  | 1,192 |  |  |  | 1,192 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance lease obligations |  | $ | 367 |  |  | $ | 367 |  |  | $ | 84 |  |  | $ | 84 |
Notes payable |  |  | 1,891 |  |  |  | 1,891 |  |  |  | 1,944 |  |  |  | 1,944 |
Business acquisition contigent consideration |  |  | 746 |  |  |  | 746 |  |  |  | - |  |  |  | - |
Liabilities for which fair value is recognized |
|  | As of September 30, |  |  | Fair value measurement at reporting date |
Description |  | 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 September 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 September 30, 2021 |  | $ | 746 |

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- 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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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 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13467-108611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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