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(5)ÌýÌýÌýAssets and Liabilities Measured at Fair Value
For assets and liabilities required to be reported at fair value, GAAP provides a hierarchy that prioritizes inputs to valuation techniques used to measure fair value into three broad levels. LevelÌý1 inputs are quoted market prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. LevelÌý2 inputs are inputs, other than quoted market prices included within LevelÌý1, that are observable for the asset or liability, either directly or indirectly. LevelÌý3 inputs are unobservable inputs for the asset or liability. ÌýLiberty does not have any assets or liabilities required to be measured at fair value considered to be Level 3.
Liberty's assets and liabilities measured at fair value are as follows:
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¹ó²¹¾±°ùÌý³Õ²¹±ô³Ü±ðÌý²Ñ±ð²¹²õ³Ü°ù±ð³¾±ð²Ô³Ù²õÌý²¹³Ù |
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¹ó²¹¾±°ùÌý³Õ²¹±ô³Ü±ðÌý²Ñ±ð²¹²õ³Ü°ù±ð³¾±ð²Ô³Ù²õÌý²¹³Ù |
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March 31, 2022 |
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December 31, 2021 |
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ÌýÌýÌýÌý |
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ÌýÌýÌýÌý |
Quoted |
ÌýÌýÌýÌý |
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ÌýÌýÌýÌý |
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ÌýÌýÌýÌý |
Quoted |
ÌýÌýÌýÌý |
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ÌýÌý |
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prices |
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prices |
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¾±²ÔÌý²¹³¦³Ù¾±±¹±ð |
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Significant |
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¾±²ÔÌý²¹³¦³Ù¾±±¹±ð |
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Significant |
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markets |
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other |
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markets |
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other |
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´Ú´Ç°ùÌý¾±»å±ð²Ô³Ù¾±³¦²¹±ô |
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observable |
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´Ú´Ç°ùÌý¾±»å±ð²Ô³Ù¾±³¦²¹±ô |
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observable |
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assets |
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inputs |
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assets |
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inputs |
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Description |
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Total |
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(³¢±ð±¹±ð±ôÌý1) |
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(³¢±ð±¹±ð±ôÌý2) |
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Total |
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(³¢±ð±¹±ð±ôÌý1) |
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(³¢±ð±¹±ð±ôÌý2) |
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²¹³¾´Ç³Ü²Ô³Ù²õÌý¾±²ÔÌý³¾¾±±ô±ô¾±´Ç²Ô²õ |
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Cash equivalents |
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$ |
2,788 |
Ìý |
2,788 |
Ìý |
— |
Ìý |
2,436 |
ÌýÌýÌýÌý |
2,436 |
ÌýÌýÌýÌý |
— |
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Investment in trust account |
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$ |
575 |
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575 |
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— |
​ |
575 |
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575 |
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— |
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Debt and equity securities |
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$ |
162 |
Ìý |
162 |
Ìý |
— |
Ìý |
217 |
ÌýÌýÌýÌý |
217 |
ÌýÌýÌýÌý |
— |
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Financial instrument assets |
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$ |
596 |
Ìý |
94 |
Ìý |
502 |
Ìý |
640 |
ÌýÌýÌýÌý |
99 |
ÌýÌýÌýÌý |
541 |
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Debt |
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$ |
4,455 |
Ìý |
— |
Ìý |
4,455 |
Ìý |
5,222 |
ÌýÌýÌýÌý |
— |
ÌýÌýÌýÌý |
5,222 |
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Financial instrument liabilities |
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$ |
10 |
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8 |
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2 |
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