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FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended
Sep. 30, 2022
FAIR VALUE MEASUREMENTS  
Schedule of change in level three fair value during period

We have no Level 1 or Level 2 instruments. Our Level 3 instrument amounts represent the fair value of the 5% Notes and related accrued interest. The following table summarizes the changes in Level 3 instruments during the nine months ended September 30, 2022:

(in thousands)

Balance at December 31, 2021

360

Interest accrued on face value of 5% Notes

 

802

Change in fair value of Level 3 liabilities

 

(1,043)

Balance at September 30, 2022

$

119