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

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-Subparagraph ((c)(5))

-URI http://asc.fasb.org/extlink&oid=51674963&loc=d3e12565-110249

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.15(5))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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Represents the aggregate decrease in the liability related to payments to satisfy claims for standard and extended product warranties.

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Represents the aggregate Increase or Decrease in the liability during the reporting period for accruals related to preexisting standard and extended product warranties (including adjustments for changes in estimates).

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Represents the aggregate increase in the liability for accruals related to standard and extended product warranties issued during the reporting period.