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

Fair Value of Financial Instruments (Tables)

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2016
			Gross					Cash		Short-
	Adjusted		unrealized					and cash		term
	cost		losses			Fair value		equivalents		investments
Cash	$	42,290	$	—		$	42,290	$	42,290	$	—
Level 1:
Money market accounts		33,270		—			33,270		33,270		—

Level 2:
Certificates of deposit		22,559		(3	)		22,556		8,940		13,616

Total	$	98,119	$	(3	)	$	98,116	$	84,500	$	13,616



	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			gains (losses)			other
	available-for-			on cash			comprehensive
	sale investments			flow hedges			gain (loss)
Balance as of December 31, 2015	$	(23	)	$	(14	)	$	(37	)
Other comprehensive gain, net of tax		20			15			35
Balance as of June 30, 2016	$	(3	)	$	1		$	(2	)