Interpace Biosciences®, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2021

SCHEDULE OF FINANCIAL INSTRUMENT MEASURED ON RECURRING BASIS

	As of June 30, 2021				Fair Value Measurements
	Carrying		Fair		As of June 30, 2021
	Amount		Value		Level 1		Level 2		Level 3
					(unaudited)
Liabilities:
Contingent consideration:
Asuragen ⁽¹⁾	$	2,175	$	2,175	$	-	$	-	$	2,175
Other long-term liabilities:
Warrant liability ⁽²⁾		230		230		-		-		230
	$	2,405	$	2,405	$	-	$	-	$	2,405

	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

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

Certain of the Company’s non-financial assets, such as other intangible assets and goodwill, are measured at fair value on a nonrecurring basis when there is an indicator of impairment and recorded at fair value only when an impairment charge is recognized.

								Cancellation		Adjustment to Fair
								of Obligation/		Value/
	December 31, 2020		Payments			Accretion		Conversions Exercises		Mark to Market			June 30, 2021
	(unaudited)
Asuragen	$	2,216	$	(254	)	$	270	$	-	$	(57	)	$	2,175

Underwriters Warrants		21		-			-		-		209			230
	$	2,237	$	(254	)	$	270	$	-	$	152		$	2,405