| Business and Summary of Significant Accounting Policies | Business and Summary of Significant Accounting Policies Description of Business Pareteum is an experienced provider of Communications Platform-as-a-Service (“CPaaS”) solutions. Pareteum empowers enterprises, communications service providers, early-stage innovators, developers, Internet-of-things ("IoT"), and telecommunications infrastructure providers with the freedom and control to create, deliver and scale innovative communications experiences. The Pareteum CPaaS solutions connect people and devices around the world using the secure, ubiquitous, and highly scalable solution to deliver data, voice, video, SMS/text messaging, media, and content enablement. Pareteum has developed mobility, messaging, connectivity and security services and applications. The Pareteum platform hosts integrated IT/Back Office and Core Network functionality for mobile network operators and other enterprises, which allows its customers to implement and leverage mobile communications solutions on a fully outsourced software-as-a-service ("SaaS"), platform-as-a-service and/or infrastructure-as-a-service basis: made available either as an on-premise solution or as a fully hosted service in the Cloud, depending on the needs of its customers. Pareteum also delivers an Operational Support System (“OSS”) for channel partners, with Application Program Interfaces (“APIs”) for integration with third party systems, workflows for complex application orchestration, customer support with branded portals and plug-ins for a multitude of other applications. These features facilitate and improve the ability of its channel partners to provide support and to drive sales. As of October 1, 2018, the Company acquired Artilium plc (“Artilium”), which operates as a wholly owned subsidiary of the Company. Artilium is a software development company active in the enterprise communications and core telecommunications markets delivering software solutions which layer over disparate fixed, mobile and IP networks to enable the deployment of converged communication services and applications. As of February 12, 2019, the Company acquired iPass Inc. (“iPass”), which operates as a wholly owned subsidiary of the Company. iPass is a cloud-based service provider of global mobile connectivity, offering Wi-Fi access on any mobile device through its SaaS platform. Delisting of the Company’s Common Stock On November 5, 2020, the Company notified the Nasdaq Hearings Panel that it would not be able to file its Quarterly Report on Form 10-Q for the period ended September 30, 2019, its amended Annual Report on Form 10-K/A for the year ended December 31, 2018, its Annual Report on Form 10-K for the year ended December 31, 2019 or its Quarterly Reports on Form 10-Q for the periods ended March 31, 2020 and June 30, 2020 by November 9, 2020, the date by which the Nasdaq Hearings Panel had required the Company to make such filings in order for the Company’s common stock to remain listed on the Nasdaq. In response to the Company’s notice to Nasdaq that it would not satisfy the conditions to the exception to the listing requirements granted by the Hearings Panel, Nasdaq notified the Company by letter dated November 10, 2020 that the Company’s common stock would be delisted, and trading of the Company’s common stock on Nasdaq’s Capital Market was suspended effective at the open of business on November 12, 2020. After the trading of the Company’s common stock was suspended by Nasdaq, prices for the Company’s common stock have been quoted on the OTC Markets Group Inc.’s Pink Open Market. The delisting became effective on February 12, 2021. Liquidity As reflected in the accompanying consolidated financial statements, the Company had accumulated deficits of $584.6 million and $539.5 million and reported net losses of $44.7 million and $222.3 million as of and for the years ended December 31, 2020 and 2019, respectively. During the fourth quarter of 2019, the Company recognized a non-cash impairment charge of $156.8 million, consisting of a $125.9 million goodwill impairment and $30.8 million intangible assets impairment. The Company's cash balance, including restricted cash, was $14.8 million and $5.9 million at December 31, 2020 and 2019, respectively. On June 8, 2020, the Company issued a $17.5 million 8% Senior Secured Convertible Note (the “High Trail Note”) to High Trail Investments SA LLC (“High Trail”) due April 1, 2025 for an aggregate purchase price of $14.0 million, of which $6.0 million was maintained in one or more blocked accounts. The terms of the High Trail Note require the Company to meet certain specified conditions and covenants, some of which have not been satisfied by the dates required, including (i) the Company filing its restated financial statements with the Securities and Exchange Commission ("SEC") for (a) the fiscal year ended December 31, 2018, (b) the quarter ended March 31, 2019 and (c) the quarter ended June 30, 2019, in each case on or prior to October 31, 2020, (ii) after October 31, 2020, the Company timely filing its subsequent quarterly reports and Form 10-Q or its subsequent annual reports on Form 10-K with the SEC in the manner and within the time periods required under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), and (iii) the Company maintaining the listing of its common stock on the Nasdaq Capital Market. As a result, we have been in default under the terms of the High Trail Note since October 31, 2020 and at High Trail’s option, High Trail can demand payment for the outstanding principal amount and the interest rate increased to 18% per annum. On April 8, 2021, High Trail provided notice to the Company that it was causing $6.0 million of the purchase price maintained in such blocked account to be transferred to High Trail in partial satisfaction of the amounts outstanding under the High Trail Note. On April 29, 2021, the Company entered into a securities purchase agreement, dated as of April 13, 2021, with two initial investors and other investors as may become party thereto from time to time (collectively, the “Second Lien Note Purchasers”) providing for the issuance and sale by the Company of up to $6.0 million aggregate principal amount of its Senior Second Lien Notes and warrants (the “April 2021 Warrants”) to purchase up to 5,000,000 shares of its common stock. The Senior Second Lien Notes and accompanying April 2021 Warrants may be sold from time to time to one or more Second Lien Note Purchasers under the terms of the purchase agreement. On April 29, 2021, the Company closed on the sale of Senior Second Lien Notes in the aggregate principal amount of approximately $1.79 million and April 2021 Warrants to purchase 1,490,000 shares of common stock under the purchase agreement for an aggregate purchase price of $1.49 million. On November 30, 2020, we entered into a Forbearance Agreement (the “Forbearance Agreement”) with High Trail. Under the terms of the Forbearance Agreement, High Trail agreed to forebear from exercising certain rights and remedies. High Trail agreed that it would not, directly or indirectly, exercise any right or remedy under any transaction document or take any other enforcement action in respect of the occurrence and continuance of any existing events of default, or encourage any other person to take or initiate any such enforcement action or other action through the forbearance termination date as defined as: (a) December 31, 2020 (or any later date agreed to in writing by High Trail); (b) the occurrence of any event of default (other than an existing event of default); and (c) the initiation of any action by the Company or any other person to invalidate or limit the enforceability of any of the acknowledgments set forth in the Forbearance Agreement. Subsequently, High Trail agreed to extend the forbearance termination date to March 31, 2021. On May 24, 2020, the Company entered into the New Forbearance Agreement with High Trail under which (i) the Company again admitted it was in default under several obligations under the High Trail Note and related agreements, (ii) High Trail acknowledged such defaults and agreed not to exercise any right or remedy under the High Trail Note or the related securities purchase agreement, warrant or security documents, including its right to accelerate the aggregate amount outstanding under the High Trail Note, until the Outside Date, as the same may be extended from time to time in accordance with the terms of the New Forbearance Agreement. As partial consideration for its agreement not to exercise any right or remedy under the High Trail Note and related documents, High Trail and the Company agreed to make certain changes to the documents. In this regard, the parties agreed to amend the “Event of Default Acceleration Amount” definition in the High Trail Note so that the amount due and payable by the Company on account of an event of default would be an amount in cash equal to 125% of the then-outstanding principal and accrued and unpaid interest under the High Trail Note. This represents an increase from 120% of the then-outstanding principal and accrued and unpaid interest, and removes the market-price-based alternative for such acceleration amount. Additionally, the parties also agreed that the principal amount outstanding under the High Trail Note would be increased by certain paid-in-kind amounts in full satisfaction of the Company’s obligation to make payments of interest to High Trail on each of April 1, 2021 and May 1, 2021, which amounts were not paid by the Company in cash or Common Stock. In consideration of High Trail’s agreement to enter into the New Forbearance Agreement and agree to the amendments to the High Trail Note, the Company agreed to pay High Trail a fee in the amount of $1.5 million. Accordingly, following these increases in the principal amount payable, but applying against the outstanding principal and such fee the $6.0 million previously maintained in a certain blocked account against that was foreclosed upon by High Trail, the total amount of principal outstanding under the High Trail Note as of the date of the New Forbearance Agreement was approximately $13.5 million. On February 22, 2021, we issued a $2.4 million 8% Senior Second Lien Secured Convertible Note due 2025 (the “Senior Second Lien Note”) to an institutional investor and received $2.0 million. The aggregate purchase price for the Senior Second Lien Note was $2.0 million. The Senior Second Lien Notes are senior, secured obligations of the Company, but rank junior to the High Trail Note. Interest is payable monthly beginning April 1, 2021. The Senior Second Lien Note is secured by a second lien on substantially all assets of the Company and substantially all assets of its material U.S.-organized subsidiaries. Because of the limited nature of the relief provided under the Forbearance Agreement, which does not lower the amounts payable in principal or interest, the limited amount of additional capital we have raised and can raise by selling Senior Second Lien Notes, and the foreclosure by High Trail on $6.0 million of the High Trail Note purchase price, the Company's management believes that it will not have sufficient resources to fund its operations and meet the obligations specified in the Senior Second Lien Note and any obligations under the High Trail Note for the next twelve months following the filing of this Annual Report. The Company's software platforms require ongoing funding to continue the current development and operational plans and we have a history of net losses. The Company will continue to expend substantial resources for the foreseeable future in connection with the continued development of its software platforms. These expenditures will include costs associated with research and development activity, corporate administration, business development, and marketing and selling of the Company's services. In addition, other unanticipated costs may arise. As a result, the Company's management believes that additional capital will be required to fund the Company's operations and provide growth capital to meet the obligations under the High Trail Note and the Senior Second Lien Note. Accordingly, we will have to raise additional capital in one or more debt and/or equity offerings and continue to work with High Trail to enter into a new forbearance arrangement or agree to restructure the indebtedness owed to High Trail. Accordingly, our management has been actively exploring these and other options for addressing our liquidity issues. However, there can be no assurance that we will be successful in raising the necessary capital or that any such offering will be available to us on terms acceptable to us, or at all and that High Trail will forbear or restructure our indebtedness. If we are unable to raise additional capital that may be needed, this would have a material adverse effect on the Company. In particular, a decline in the market price of the Company's common stock, coupled with the stock’s delisting from the Nasdaq Capital Market, could make it more difficult to sell equity or equity-related securities in the future at a time and price that we deem appropriate. The factors discussed above raise substantial doubt as to the Company's ability to continue as a going concern within one year after the date that these consolidated financial statements are issued. Revision of Previously Issued Financial Statements In finalizing the financial reporting close process for the year ended December 31, 2020, the Company identified certain immaterial errors impacting prior reporting periods beginning as of and for the three months ended December 31, 2018 and subsequent annual and quarterly reporting periods through December 31, 2019. Specifically, the Company identified that it incorrectly translated the foreign currency impact on goodwill and intangible assets related to an acquisition completed in the fourth quarter of 2018. These immaterial errors also impacted the impairment charge recognized on these assets and amortization of the intangible assets. The Company assessed the materiality of this correction to prior periods’ financial statements in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. (SAB) 99, Materiality , and SAB 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements , and ASC 250, Accounting Changes and Error Corrections . In accordance with ASC 250, the Company’s consolidated financial statements have been revised from the amounts previously reported to correct these immaterial errors as shown in the tables below and are reflected throughout the financial statements and related notes, as applicable. The Consolidated Balance Sheet has been revised to reflect the immaterial error as of December 31, 2019 as follows: As of December 31, 2019 Consolidated Balance Sheet As Reported Adjustment As revised Accumulated deficit (543,902) $ 4,409 $ (539,493) Accumulated other comprehensive loss (5,608) (4,409) (10,017) Total stockholders' deficit (1,562) — (1,562) The cumulative effect of adjustments required to correct the errors in the financial statements for years prior to 2019 are reflected in the revised opening goodwill, intangible assets, net, accumulated other comprehensive income and accumulated deficit balance as of January 1, 2019. The cumulative effect of those adjustments on all periods prior to 2019 is reflected below: As of January 01, 2019 Consolidated Balance Sheet As reported Adjustment As revised Goodwill $ 101,375 $ (947) $ 100,428 Intangible assets, net 39,658 (394) 39,264 Accumulated other comprehensive loss (5,389) (1,327) (6,716) Accumulated deficit (317,132) (14) (317,146) The Consolidated Statement of Operations has been revised to reflect the immaterial error for the year ended December 31, 2019 as follows: For the year ended December 31, 2019 Consolidated Statement of Operations As reported Adjustment As revised Impairment of goodwill and intangible assets $ 160,989 $ (4,224) $ 156,765 Depreciation and amortization 12,938 (199) 12,739 Total cost and operating expenses 282,402 (4,423) 277,979 Loss from operations (220,353) 4,423 (215,930) Net loss (226,770) 4,423 (222,347) Net loss per common share - basic and diluted $ (1.95) $ 0.04 $ (1.91) The Consolidated Statement of Operations for interim periods has been revised in conjunction with the filing of the Company’s unaudited quarterly financial statements for each of the quarterly periods as follows. March 31, 2019 June 30, 2019 Consolidated Statement of Operations As reported As revised As reported As revised Revenue $ 13,069 $ 13,069 $ 16,876 $ 16,876 Loss from operations (14,432) (14,385) (14,084) (14,043) Net loss (15,881) (15,834) (14,831) (14,790) Loss per common share: Basic and diluted $ (0.15) $ (0.15) $ (0.13) $ (0.13) September 30, 2019 December 31, 2019 Consolidated Statement of Operations As reported As revised As reported As revised Revenue $ 16,083 $ 16,083 $ 16,021 $ 16,021 Loss from operations (13,329) (13,274) (178,507) (174,227) Net loss (25,174) (25,119) (170,884) (166,604) Loss per common share: Basic and diluted $ (0.22) $ (0.22) $ (1.25) $ (1.22) The Consolidated Statement of Comprehensive Loss has been revised to reflect the immaterial error for the year ended December 31, 2019 as follows: For the year ended December 31, 2019 Consolidated Statement of Comprehensive Loss As reported Adjustment As revised Net loss $ (226,770) $ 4,423 $ (222,347) Foreign currency translation loss (219) (3,082) (3,301) Comprehensive loss $ (226,989) $ 1,341 $ (225,648) The Consolidated Statement of Cash Flows has been revised to reflect the immaterial error for the year ended December 31, 2019 as follows: For the year ended December 31, 2019 Consolidated Statement of Cash Flows As reported Adjustment As revised Net loss $ (226,770) $ 4,423 $ (222,347) Impairment of goodwill and intangible assets 160,989 (4,224) 156,765 Depreciation and amortization 12,938 (199) 12,739 Principles of Consolidation The accompanying consolidated financial statements include the accounts of Pareteum and its subsidiaries and have been prepared in accordance with accounting principles generally accepted in the U.S. (“U.S. GAAP”). All material intercompany transactions and account balances have been eliminated in consolidation. Foreign Currency Translation The Company’s consolidated financial statements were translated into U.S. dollars in accordance with Accounting Standards Codification ("ASC") ASC 830, Foreign Currency Matters (“ASC 830”). The majority of the Company’s operations are carried out in Euros. For all operations outside of the U.S., assets and liabilities are translated into U.S. dollars using the period end exchange rates and the average exchange rates as to revenue and expenses, and capital accounts were translated at their historical exchange rates when the capital transaction occurred. In accordance with ASC 830, net gains and losses resulting from translation of foreign currency financial statements are included in the Statement of Changes in Series C Redeemable Preferred Stock and Stockholders’ Deficit as Other comprehensive income (loss). Foreign currency transaction gains and losses are included in the Consolidated Statements of Operations and Comprehensive Loss, under the line item “Other income (expense), net”. Contingent Losses The Company records a provision for contingent losses when it is both probable that a liability will be incurred and the amount or range of the loss can be reasonably estimated. An unfavorable outcome to any legal or regulatory matter, if material, could have an adverse effect on the Company’s operations or its financial position, liquidity or results of operations. The Company expenses legal fees as incurred. Use of Estimates The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and intangible assets acquired through acquisitions. Significant estimates include the bad debt allowance; revenue recognition; impairment of goodwill, intangible assets and long-lived assets; valuation of financial instruments; realization of deferred tax assets; useful lives of long-lived assets; share-based compensation and contingent losses. Actual results may differ from these estimates under different assumptions or conditions. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Restricted Cash Restricted cash as of December 31, 2020 and 2019 was $6,479 and $1,455, respectively, and consists primarily of cash deposited in blocked accounts for the High Trail Note and as bank guarantees for, corporate credit cards and letters of credit issued to vendors related to contract performance. Accounts Receivable Accounts receivable are presented on the consolidated balance sheet net of estimated uncollectible amounts. The Company records an allowance for estimated uncollectible accounts in an amount approximating anticipated losses. Individual uncollectible accounts are written off against the allowance when collection of the individual accounts appears doubtful. In determining the amount of the allowance, the Company considers its historical level of credit losses. The Company also makes judgments about the creditworthiness of significant customers based on ongoing credit evaluations, and the Company assesses current economic trends that might impact the level of credit losses in the future. The Company’s allowances have generally been adequate to cover its actual credit losses. However, since the Company cannot reliably predict future changes in the financial stability of its customers, it cannot guarantee that its allowances will continue to be adequate. If actual credit losses are significantly greater than the allowance, the Company would increase its general and administrative expenses and increase its reported net losses. Conversely, if actual credit losses are significantly less than the Company's reserve, this would eventually decrease the Company’s general and administrative expenses and decrease its reported net losses. Allowances are recorded primarily on a specific identification basis. Other Assets Other assets consist mainly of long-term deposits to various telecom carriers, facility deposits, and other deposits. The deposits are refundable at the termination of the business relationship with the carriers or at the end of the lease term. Leasing Arrangements The Company determines if an arrangement is a lease at inception. Operating leases are included in right-of-use (“ROU”) assets and lease liabilities in the Company’s Consolidated Balance Sheets. Finance leases are included in property and equipment, net and lease liabilities in the Company’s Consolidated Balance Sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As the Company’s leases do not generally provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The implicit rate is used when it is readily determinable. The Company’s lease agreements may have lease and non-lease components, which the Company accounts for as a single lease component under the available practical expedient. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term and variable payments are recognized in the period they are incurred. The Company’s lease agreements do not contain any residual value guarantees. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Revenue Recognition The Company's revenue represents amounts earned for its mobile and CPaaS solutions. The Company's solutions take many forms, but its revenue generally consists of fixed and/or variable charges for services delivered monthly under a combined services and SaaS model. The Company also offer discrete (one-time) services for implementation and for development of specific functionality to properly service its customers. The following table presents the Company's revenue disaggregated by revenue source: Years Ended December 31, 2020 2019 Monthly Service $ 68,561 $ 61,206 Installation and Software Development 1,076 843 Total revenue $ 69,637 $ 62,049 Both monthly service revenue and installation and software development revenue are recognized over time. The following table presents the Company's revenue disaggregated by geography, based on the billing addresses of its customers: Years Ended December 31, 2020 2019 International $ 43,053 $ 41,925 United States 26,584 20,124 Total revenue $ 69,637 $ 62,049 Monthly Service Revenue The Company’s performance obligations in monthly SaaS and service offerings are simultaneously received and consumed by the customer and therefore, are recognized over time. For recognition purposes, we do not unbundle such services into separate performance obligations. The Company typically bills its customer at the end of each month, with payment to be received shortly thereafter. The fees charged may include a combination of fixed and variable charges with the variable charges tied to the number of subscribers or some other measure of volume. Although the consideration may be variable, the volumes are estimable at the time of billing, with “true-up” adjustments occurring in the subsequent month. Installation and Software Development Revenue The Company’s other revenue consist of installation and software development projects. Installation represents the activities necessary for a customer to obtain access and connectivity to the Company’s monthly SaaS and service offerings. While installation may require separate phases, it represents one promise within the context of the contract. Software development consists of programming and other services which add new functionality to a customer’s existing or new service offering. Each development project defines its milestones and will have its own performance obligations. Revenue is recognized over time if the installation and software development activities create an asset that has no alternative use for which the Company is entitled to receive payment for performance completed to date. If not, then revenue is not recognized until the applicable performance obligation is satisfied. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. The Company generally determines standalone selling prices based on the prices charged to customers. Contract Assets and Liabilities Given the nature of the Company’s services and contracts, it has no contract assets. The Company records net billings in excess of revenue when payments are made in advance of the Company's performance, including amounts which are refundable. Payment terms vary by the type and location of the customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, payment is required before control is transferred or services are delivered to the customer. Cost of Revenue Cost of revenue includes origination, termination, network and billing charges from telecommunications operators, costs of telecommunications service providers, supplies and materials, network costs, data center costs, facility costs of hosting network and equipment and costs of providing resale arrangements with long distance service providers, costs of leasing transmission facilities, international gateway switches for voice, data transmission services, and the cost of professional services of staff directly related to the generation of revenue, consisting primarily of employee-related costs associated with these services, including share-based compensation and the cost of subcontractors. Cost of revenue excludes depreciation and amortization. Segment Reporting The segment reporting guidance in ASC 280, Segments Reporting (“ASC 280”), defines operating segments as components of an enterprise for which discrete financial information is available and that is evaluated regularly by the chief operating decision maker (“CODM”) for purposes of allocating resources and in assessing performance. The Company has determined its Chief Executive Officer, together with its Chief Financial Officer, to be the CODM. During the assessment of segment reporting for each of the years ended December 31, 2020 and 2019, the Company identified three operating segments. The three operating segments, Legacy Pareteum, Artilium and iPass, have been aggregated into one reportable segment as they have similar economic characteristics in that they provide communications connectivity through CPaaS to similar customers wishing to be connected to everything mobile. The results of this assessment also consider the impacts of recent acquisitions of Artilium and iPass and the way in which internally reported financial information is used by the CODM to make decisions and allocate resources. Fair Value Measurements In accordance with ASC 820, Fair Value Measurement (“ASC 820”), fair value is the price that would be received from selling an asset or paid to transfer a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that market participants would use in pricing the asset or liability based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level 2 – Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these financial instruments include cash instruments for which quoted prices are available but are traded less frequently, derivative instruments whose fair values have been derived using a model where inputs to the model are directly observable in the market and instruments that are fair valued using other financial instruments, the parameters of which can be directly observed. Level 3 – Instruments that have little to no pricing observability as of the measurement date. These financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. The degree of judgment exercised by the Company in determining fair value is greatest for assets categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined by |
