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)

6 Months Ended

Jun. 30, 2019

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 June 30, 2019
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		gains			Fair value		equivalents		securities
Cash	$	34,834	$	—		$	34,834	$	34,834	$	—
Level 1:
Money market accounts		171,094		—			171,094		171,094		—

Level 2:
Corporate bonds		10,028		8			10,036		3,522		6,514
U.S. Treasury securities		40,145		40			40,185		4,497		35,688
Total	$	256,101	$	48		$	256,149	$	213,947	$	42,202

	As of December 31, 2018
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		gains (losses)			Fair value		equivalents		securities
Cash	$	33,671	$	—		$	33,671	$	33,671	$	—
Level 1:
Money market accounts		158,438		—			158,438		158,438		—

Level 2:
Corporate bonds		13,629		(16	)		13,613		—		13,613
U.S. Treasury securities		34,620		7			34,627		4,525		30,102
Total	$	240,358	$	(9	)	$	240,349	$	196,634	$	43,715

Summary of Estimated Fair Value of Company's Investments in Marketable Debt Securities

The following table summarizes the estimated fair value of the Company’s investments in marketable securities, classified by the contractual maturity date of the securities:

		June 30, 2019
Due within one year		$	42,202

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			gains on		gains (losses)			other
	translation			marketable		on cash			comprehensive
	adjustments			securities		flow hedges			income (loss)
Balance as of December 31, 2018	$	394		$	—	$	330		$	724
Other comprehensive income (loss)		(31	)		36		(76	)		(71	)
Balance as of June 30, 2019	$	363		$	36	$	254		$	653