Quarterly report pursuant to Section 13 or 15(d)

Fair Value

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Fair Value
9 Months Ended
Sep. 30, 2023
Fair Value  
Fair Value

9.            Fair Value:

The carrying amounts of financial instruments, including cash and cash equivalents, short-term accounts receivable and accounts payable approximated fair value at September 30, 2023 and December 31, 2022 because of the relative short maturity of these instruments. The Company’s accounts receivable long-term are discounted to their present value at prevailing market rates at the time of sale.