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Fair Value of Financial Instruments
9 Months Ended
Sep. 30, 2020
Fair Value Disclosures [Abstract]  
Fair Value of Financial Instruments

(4) Fair Value of Financial Instruments

The carrying amounts of financial instruments including cash and cash equivalents, accounts receivable, accounts payable and short-term debt approximated fair value as of September 30, 2020 and December 31, 2019, because of the relatively short maturity of these instruments.  Based on the borrowing rates currently available to the Company for debt with similar terms and remaining maturities, the estimated fair value of total debt at September 30, 2020 and December 31, 2019 was $121.1 million and $136.5 million, respectively, based upon levels one and two in the fair value hierarchy.  The carrying value of the debt was $120.9 million and $136.4 million at September 30, 2020 and December 31, 2019, respectively.