Interpace Biosciences®, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Fair Value Disclosures [Abstract]

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

	As of September 30, 2021				Fair Value Measurements
	Carrying		Fair		As of September 30, 2021
	Amount		Value		Level 1		Level 2		Level 3
					(unaudited)
Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,136	$	2,136	$	-	$	-	$	2,136
Other long-term liabilities:
Warrant liability ⁽²⁾		158		158		-		-		158
	$	2,294	$	2,294	$	-	$	-	$	2,294

	As of December 31, 2020				Fair Value Measurements
	Carrying		Fair		As of December 31, 2020
	Amount		Value		Level 1		Level 2		Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,216	$	2,216	$	-	$	-	$	2,216
Other long-term liabilities:
Warrant liability ⁽²⁾		21		21		-		-		21
	$	2,237	$	2,237	$	-	$	-	$	2,237

⁽¹⁾⁽²⁾See Note 9, Accrued Expenses and Long-Term Liabilities

(1)	See Note 9, Accrued Expenses and Long-Term Liabilities
(2)	See Note 9, Accrued Expenses and Long-Term Liabilities

	As of December 31, 2020				Fair Value Measurements
	Carrying		Fair		As of December 31, 2020
	Amount		Value		Level 1		Level 2		Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,216	$	2,216	$	-	$	-	$	2,216
Other long-term liabilities:
Warrant liability ⁽²⁾		21		21		-		-		21
	$	2,237	$	2,237	$	-	$	-	$	2,237

	As of December 31, 2019				Fair Value Measurements
	Carrying		Fair		As of December 31, 2019
	Amount		Value		Level 1		Level 2		Level 3

Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,893	$	2,893	$	-	$	-	$	2,893
Other long-term liabilities:
Warrant liability ⁽²⁾		82		82		-		-		82
	$	2,975	$	2,975	$	-	$	-	$	2,975

SCHEDULE OF FAIR VALUE, ASSETS MEASURED ON RECURRING BASIS, UNOBSERVABLE INPUT RECONCILIATION

A roll forward of the carrying value of the Contingent Consideration Liability and the 2017 Underwriters’ Warrants to September 30, 2021 is as follows:

								Cancellation of Obligation/		Adjustment to Fair Value/
	December 31, 2020		Payments			Accretion		Conversions Exercises		Mark to Market			September 30, 2021
	(unaudited)
Contingent consideration liability	$	2,216	$	(398	)	$	375	$	-	$	(57	)	$	2,136

Underwriters Warrants		21		-			-		-		137			158
	$	2,237	$	(398	)	$	375	$	-	$	80		$	2,294

								Cancellation		Adjustment
								of Obligation/		to Fair Value/
	December 31, 2019		Payments			Accretion		Conversions Exercises		Mark to Market			December 31, 2020

Asuragen	$	2,893	$	(737	)	$	549	$	-	$	(489	)	$	2,216

Underwriters Warrants		82		-			-		-		(61	)		21
	$	2,975	$	(737	)	$	549	$	-	$	(550	)	$	2,237