This study aims to describe the psychometric characteristics of the End-of-Semester Summative Assessment (ASAS) Mathematics items for Grade 3 elementary school based on three cognitive levels-knowledge and comprehension (L1), application (L2), and reasoning (L3) and to examine whether empirical item difficulty differs across these levels. Using a descriptive quantitative approach, responses from 81 third-grade students on 30 dichotomously scored items were analyzed with the Rasch model using Ministeps software. Results showed excellent item reliability (0.94; separation index 3.93) and adequate person reliability (0.78; separation index 1.86). Only one item (item 8) was identified as misfit, likely due to the dichotomization of a partial-credit complex multiple-choice item. The Wright Map indicated that the instrument was generally easy relative to students' ability, with item 17-classified as L2 (Application)-unexpectedly the most difficult item in the entire instrument, exceeding even the average difficulty of L3 items. Descriptive comparison showed that mean item difficulty followed the assumed order (L1≈L2
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