Mobivity Holdings Corp. 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)

3 Months Ended

Mar. 31, 2015

Assets and liabilities measured at fair value on recurring and non-recurring bases

The following table presents assets and liabilities that are measured and recognized at fair value as of March 31, 2015 on a recurring and non-recurring basis:

Description	Level 1		Level 2		Level 3		Gains (Losses)
Goodwill (non-recurring)	$	-	$	-	$	1,921,072	$	-
Intangibles, net (non-recurring)	$	-	$	-	$	1,957,260	$	-
Derivatives (recurring)	$	-	$	-	$	24,334	$	(18,325	)
Earn-out payable (non-recurring)	$	-	$	-	$	840,000	$	-

The following table presents assets and liabilities that are measured and recognized at fair value as of December 31, 2014 on a recurring and non-recurring basis:

Description	Level 1		Level 2		Level 3		Gains (Losses)
Goodwill (non-recurring)	$	-	$	-	$	1,921,072	$	(4,078,693	)
Intangibles, net (non-recurring)	$	-	$	-	$	2,010,952	$	(961,436	)
Derivatives (recurring)	$	-	$	-	$	42,659	$	63,517
Earn-out payable (non-recurring)	$	-	$	-	$	840,000	$	1,492,000

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details