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, 2017

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, 2017
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
Cash	$	51,200	$	—		$	51,200	$	51,200	$	—
Level 1:
Money market accounts		46,162		—			46,162		46,162		—

Level 2:
Certificates of deposit		13,586		(4	)		13,582		1,718		11,864
Corporate bonds		13,316		(21	)		13,295		6,025		7,270
Agency mortgage-backed securities		4,005		(4	)		4,001		—		4,001
Total	$	128,269	$	(29	)	$	128,240	$	105,105	$	23,135

	As of December 31, 2016
			Gross					Cash
	Adjusted		unrealized					and cash		Marketable
	cost		losses			Fair value		equivalents		securities
Cash	$	48,533	$	—		$	48,533	$	48,533	$	—
Level 1:
Money market accounts		39,277		—			39,277		39,277		—

Level 2:
Certificates of deposit		15,904		(8	)		15,896		5,041		10,855
Corporate bonds		10,200		(22	)		10,178		—		10,178
Agency mortgage-backed securities		—		—			—		—		—
Total	$	113,914	$	(30	)	$	113,884	$	92,851	$	21,033

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,
	2017
Due within one year	$	23,135

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, 2016	$	(82	)	$	47		$	(35	)
Other comprehensive gain (loss), net of tax		64			(3	)		61
Balance as of March 31, 2017	$	(18	)	$	44		$	26

- 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