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 |
|
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