Inogen, Inc. Quarterly report pursuant to Section 13 or 15(d)

Fair Value of Financial Instruments (Tables)

Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2019

Summary of Fair Value Assets Measured on Recurring Basis for Cash, Cash Equivalents and Marketable Securities

The following table summarizes fair value measurements by level for the assets measured at fair value on a recurring basis for cash, cash equivalents and marketable securities:

	As of March 31, 2019
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		gains			Fair value		equivalents		securities
Cash	$	19,300	$	—		$	19,300	$	19,300	$	—
Level 1:
Money market accounts		170,181		—			170,181		170,181		—

Level 2:
Corporate bonds		10,064		1			10,065		—		10,065
U.S. Treasury securities		39,685		16			39,701		755		38,946
Total	$	239,230	$	17		$	239,247	$	190,236	$	49,011

	As of December 31, 2018
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		gains (losses)			Fair value		equivalents		securities
Cash	$	33,671	$	—		$	33,671	$	33,671	$	—
Level 1:
Money market accounts		158,438		—			158,438		158,438		—

Level 2:
Corporate bonds		13,629		(16	)		13,613		—		13,613
U.S. Treasury securities		34,620		7			34,627		4,525		30,102
Total	$	240,358	$	(9	)	$	240,349	$	196,634	$	43,715

Summary of Estimated Fair Value of Company's Investments in Marketable Debt Securities

The following table summarizes the estimated fair value of the Company’s investments in marketable securities, classified by the contractual maturity date of the securities:

		March 31, 2019
Due within one year		$	49,011

Summary of Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) were as follows:

	Foreign			Unrealized		Unrealized		Accumulated
	currency			gains on		gains		other
	translation			marketable		on cash		comprehensive
	adjustments			securities		flow hedges		income
Balance as of December 31, 2018	$	394		$	—	$	330	$	724
Other comprehensive gain (loss)		(137	)		13		260		136
Balance as of March 31, 2019	$	257		$	13	$	590	$	860