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, 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 September 30, 2018
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		gains/(losses)			Fair value		equivalents		securities
Cash	$	25,257	$	—		$	25,257	$	25,257	$	—
Level 1:
Money market accounts		151,025		—			151,025		151,025		—

Level 2:
Corporate bonds		16,106		(15	)		16,091		—		16,091
U.S. Treasury securities		31,486		(3	)		31,483		—		31,483
Total	$	223,874	$	(18	)	$	223,856	$	176,282	$	47,574

	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:

		September 30, 2018
Due within one year		$	47,574

Summary of Components of Accumulated Other Comprehensive Income

The components of accumulated other comprehensive income were as follows:

	Foreign		Unrealized			Unrealized			Accumulated
	currency		gains (losses) on			gains (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		137		3			291			431
Balance as of September 30, 2018	$	500	$	(14	)	$	217		$	703