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, 2016

Summary of Fair Value Assets Measured on Recurring Basis for Cash, Cash Equivalents and Short-term Investments

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 short-term investments:

	As of March 31, 2016
			Gross					Cash		Short-
	Adjusted		unrealized					and cash		term
	cost		losses			Fair value		equivalents		investments
Cash	$	55,309	$	—		$	55,309	$	55,309	$	—
Level 1:
Money market accounts		6,765		—			6,765		6,765		—

Level 2:
Certificates of deposit		24,036		(16	)		24,020		10,326		13,694

Total	$	86,110	$	(16	)	$	86,094	$	72,400	$	13,694



	As of December 31, 2015
			Gross					Cash		Short-
	Adjusted		unrealized					and cash		term
	cost		losses			Fair value		equivalents		investments
Cash	$	52,164	$	—		$	52,164	$	52,164	$	—
Level 1:
Money market accounts		6,725		—			6,725		6,725		—

Level 2:
Certificates of deposit		24,047		(37	)		24,010		7,217		16,793

Total	$	82,936	$	(37	)	$	82,899	$	66,106	$	16,793

Summary of Components of Accumulated Other Comprehensive Income (Loss), Net of Tax

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

	Unrealized			Unrealized			Accumulated
	gains (losses) on			losses			other
	available-for-			on cash			comprehensive
	sale investments			flow hedges			loss
Balance as of December 31, 2015	$	(23	)	$	(14	)	$	(37	)
Other comprehensive gain (loss), net of tax		11			(92	)		(81	)
Balance as of March 31, 2016	$	(12	)	$	(106	)	$	(118	)