XML 75 R64.htm IDEA: XBRL DOCUMENT
v3.25.2

SHARE-BASED COMPENSATION - Stock-Based Compensation Expense (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | $ 199.9 | $ 176.4 | $ 389.6 | $ 332.0
Income tax benefit | 39.3 | 36.1 | 76.3 | 68.5
Share-based compensation expense after income taxes | 160.6 | 140.3 | 313.3 | 263.5
Cost of revenue – product | Cost of revenue – product (before capitalization) |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 33.1 | 25.4 | 64.0 | 48.2
Cost of revenue – product | Amounts capitalized into inventory |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | (31.3) | (23.7) | (59.8) | (45.1)
Cost of revenue – product | Amounts recognized in income for amounts previously capitalized in inventory |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 28.5 | 21.9 | 56.3 | 43.2
Total cost of revenue |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 38.9 | 31.2 | 77.3 | 60.9
Total cost of revenue | Cost of revenue – product |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 30.3 | 23.6 | 60.5 | 46.3
Total cost of revenue | Cost of revenue – service |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 8.6 | 7.6 | 16.8 | 14.6
Selling, general, and administrative |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | 86.3 | 79.6 | 168.6 | 147.8
Research and development |  |  |  |
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] |  |  |  |
Share-based compensation expense before income taxes | $ 74.7 | $ 65.6 | $ 143.7 | $ 123.3

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after tax, of expense for award under share-based payment arrangement. + References No definition available. + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of tax benefit for recognition of expense of award under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | isrg_ConsolidatingReportingAxis=isrg_CostOfSalesProductMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | isrg_CostOfSalesProductsAxis=isrg_CostOfSalesProductsBeforeCapitalizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | isrg_CostOfSalesProductsAxis=isrg_CapitalizedIntoInventoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | isrg_CostOfSalesProductsAxis=isrg_RecognizedInIncomeForAmountsPreviouslyCapitalizedInInventoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_CostOfSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | isrg_ConsolidatingReportingAxis=isrg_CostOfSalesServiceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=isrg_SellingGeneralAndAdministrativeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=isrg_ResearchAndDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |