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)

3 Months Ended

Mar. 31, 2018

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, 2018
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
Cash	$	43,188	$	—		$	43,188	$	43,188	$	—
Level 1:
Money market accounts		107,906		—			107,906		107,906		—

Level 2:
Certificates of deposit		11,652		(1	)		11,651		3,190		8,461
Corporate bonds		22,086		(43	)		22,043		—		22,043
Agency mortgage-backed securities		1,005		—			1,005		—		1,005
U.S. Treasury securities		2,503		—			2,503		—		2,503
Total	$	188,340	$	(44	)	$	188,296	$	154,284	$	34,012

	As of December 31, 2017
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
Cash	$	46,237	$	—		$	46,237	$	46,237	$	—
Level 1:
Money market accounts		93,430		—			93,430		93,430		—

Level 2:
Certificates of deposit		11,010		(4	)		11,006		490		10,516
Corporate bonds		20,789		(21	)		20,768		2,796		17,972
Agency mortgage-backed securities		2,005		(1	)		2,004		—		2,004
U.S. Treasury securities		499		—			499		—		499
Total	$	173,970	$	(26	)	$	173,944	$	142,953	$	30,991

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:

	March 31,
	2018
Due within one year	$	34,012

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		losses on			losses			other
	translation		available-for-			on cash			comprehensive
	adjustments		sale investments			flow hedges			income
Balance as of December 31, 2017	$	363	$	(17	)	$	(74	)	$	272
Other comprehensive gain (loss)		108		(19	)		(77	)		12
Balance as of March 31, 2018	$	471	$	(36	)	$	(151	)	$	284

- 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