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ASC 820-10-50-2(b) requires reporting entities to disclose the level that a fair value measurement falls in its entirety in the fair value hierarchy. A fair value measurement, which may be the result of multiple inputs, is categorized in its entirety by reference to its lowest level (i.e., least reliable) significant input. For a Level 1 measurement, there is only a Level 1 price with no adjustment.

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