As of December 31, 2021

As of September 30, 2021

Carrying Amount

Fair Value

Carrying Amount

Fair Value

Fair Value Level

Reference

(Amounts in thousands)

Assets:

Cash and cash equivalents

$

19,295

$

19,295

$

20,007

$

20,007

1

Condensed Consolidated Balance Sheets

Accounts and long-term receivable*

10,769

13,968

3

Note 6

Liabilities:

Accounts payable and accrued expenses and other long-term liabilities*

6,021

5,747

3

Note 9

Line of Credit

1,144

941

2

Note 10

Notes payable

1,108

1,633

3

Note 10