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

Quarterly report pursuant to Section 13 or 15(d)

Fair Value of Financial Instruments (Tables)

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2016

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 September 30, 2016
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
Cash	$	43,454	$	—		$	43,454	$	43,454	$	—
Level 1:
Money market accounts		39,793		—			39,793		39,793		—

Level 2:
Certificates of deposit		14,782		—			14,782		2,762		12,020
Corporate bonds		10,321		(10	)		10,311		—		10,311
Total	$	108,350	$	(10	)	$	108,340	$	86,009	$	22,331

	As of December 31, 2015
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
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 Estimated Fair Value of Company's Investments in Marketable Debt Securities, Accounted for as Available-for-Sale Securities

The following table summarizes the estimated fair value of the Company’s investments in marketable securities, accounted for as available-for-sale securities and classified by the contractual maturity date of the securities:

	September 30,
	2016
Due within one year	$	15,081
Due in one year through five years		7,250
Total	$	22,331

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			income (loss)
Balance as of December 31, 2015	$	(23	)	$	(14	)	$	(37	)
Other comprehensive gain, net of tax		16			27			43
Balance as of September 30, 2016	$	(7	)	$	13		$	6

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details