v3.5.0.2

Financial Statement Details (Tables)

9 Months Ended

Sep. 30, 2016

Disclosure of Financial Statement Details [Abstract]

Financial Statement Details

Financial Statement Details (in millions)

Short- Term Marketable Securities, Available-for-Sale

Short-term marketable securities, consisting solely of debt securities, were as follows:

	September 30, 2016
	Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Market Value
U.S. government agencies	$	22.4			$	—			$	—			$	22.4
Corporate debt	3.2				—				—				3.2
Commercial paper	4.0				—				—				4.0
Total	$	29.6			$	—			$	—			$	29.6

	December 31, 2015
	Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Market Value
U.S. government agencies	$	22.1			$	—			$	—			$	22.1
Corporate debt	4.9				—				—				4.9
Commercial paper	2.1				—				—				2.1
Total	$	29.1			$	—			$	—			$	29.1

As of September 30, 2016, the estimated market value of available-for-sale marketable securities with contractual maturities of up to one year and up to 18 months were $25.1 million and $4.5 million, respectively.

Inventory

	September 30, 2016				December 31, 2015
Raw materials	$	17.5			$	16.0
Work-in-process	2.6				2.6
Finished goods	24.6				16.6
Total	$	44.7			$	35.2

Accounts Payable and Accrued Liabilities

	September 30, 2016				December 31, 2015
Accounts payable trade	$	26.3			$	19.0
Accrued tax, audit, and legal fees	3.7				2.1
Clinical trials	0.6				0.7
Pharmacy rebates	6.9				4.0
Accrued other including warranty	21.1				13.1
Total	$	58.6			$	38.9

Accrued Warranty

Warranty costs are reflected in the consolidated statements of operations as product cost of sales. A reconciliation of our accrued warranty costs for the three and nine months ended September 30, 2016 and 2015 were as follows:

	Three Months Ended   September 30,								Nine Months Ended   September 30,
	2016				2015				2016				2015
Beginning balance	$	7.9			$	1.2			$	3.3			$	1.3
Charges to costs and expenses	5.2				1.9				18.7				4.9
Costs incurred	(4.8		)		(1.8		)		(13.7		)		(4.9		)
Ending balance	$	8.3			$	1.3			$	8.3			$	1.3

Other Liabilities

	September 30, 2016				December 31, 2015
Financing lease obligations	$	6.0			$	—
Deferred rent	5.2				3.8
Other	2.8				0.1
Total	$	14.0			$	3.9

Short Term Marketable Securities, Available for Sale

Short- Term Marketable Securities, Available-for-Sale

Short-term marketable securities, consisting solely of debt securities, were as follows:

	September 30, 2016
	Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Market Value
U.S. government agencies	$	22.4			$	—			$	—			$	22.4
Corporate debt	3.2				—				—				3.2
Commercial paper	4.0				—				—				4.0
Total	$	29.6			$	—			$	—			$	29.6

	December 31, 2015
	Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Market Value
U.S. government agencies	$	22.1			$	—			$	—			$	22.1
Corporate debt	4.9				—				—				4.9
Commercial paper	2.1				—				—				2.1
Total	$	29.1			$	—			$	—			$	29.1

As of September 30, 2016, the estimated market value of available-for-sale marketable securities with contractual maturities of up to one year and up to 18 months were $25.1 million and $4.5 million, respectively.

Inventory

Inventory

	September 30, 2016				December 31, 2015
Raw materials	$	17.5			$	16.0
Work-in-process	2.6				2.6
Finished goods	24.6				16.6
Total	$	44.7			$	35.2

Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities

	September 30, 2016				December 31, 2015
Accounts payable trade	$	26.3			$	19.0
Accrued tax, audit, and legal fees	3.7				2.1
Clinical trials	0.6				0.7
Pharmacy rebates	6.9				4.0
Accrued other including warranty	21.1				13.1
Total	$	58.6			$	38.9

Accrued Warranty

Accrued Warranty

Warranty costs are reflected in the consolidated statements of operations as product cost of sales. A reconciliation of our accrued warranty costs for the three and nine months ended September 30, 2016 and 2015 were as follows:

	Three Months Ended   September 30,								Nine Months Ended   September 30,
	2016				2015				2016				2015
Beginning balance	$	7.9			$	1.2			$	3.3			$	1.3
Charges to costs and expenses	5.2				1.9				18.7				4.9
Costs incurred	(4.8		)		(1.8		)		(13.7		)		(4.9		)
Ending balance	$	8.3			$	1.3			$	8.3			$	1.3

Other Noncurrent Liabilities [Table Text Block]

Other Liabilities

	September 30, 2016				December 31, 2015
Financing lease obligations	$	6.0			$	—
Deferred rent	5.2				3.8
Other	2.8				0.1
Total	$	14.0			$	3.9

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