Under ASC 820, Level 3 inputs are

Under ASC 820, Level 3 inputs are

 Under ASC 820, Level 3 inputs are:

A. Quoted prices in active markets

B. Inputs observable for the asset

C. Unobservable inputs

D. Inputs from similar assets

Answer: C

Explanation: Level 3 = unobservable inputs (e.g., internal models).