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Financial Statement Details (Tables) | 6 Months Ended
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Jun. 30, 2018
Disclosure of Financial Statement Details [Abstract] |
Financial Statement Details | Financial Statement Details (in millions) Short-Term Marketable Securities Short-term marketable securities, consisting of equity and debt securities, were as follows:
| June 30, 2018
| Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
Equity investment in Tandem Diabetes Care, Inc | $ | 5.0 |  |  | $ | 50.1 |  |  | $ | — |  |  | $ | 55.1 |
Debt securities, available for sale |  |  |  |  |  |  |
U.S. government agencies | $ | 199.6 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 199.4 |
Commercial paper | 49.3 |  |  | — |  |  | — |  |  | 49.3 |
Corporate debt | 2.1 |  |  | — |  |  | — |  |  | 2.1 |
Total available-for-sale debt securities | $ | 251.0 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 250.8 |
Total marketable securities | $ | 256.0 |  |  | $ | 50.1 |  |  | $ | (0.2 | ) |  | $ | 305.9 |
Gross unrealized gain on our equity investment in Tandem Diabetes Care, Inc. of $42.7 million and $50.1 million for three and six months ended June 30, 2018, respectively is included in our Consolidated Statements of Operations under "Income from equity investments."
| December 31, 2017
| Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
U.S. government agencies | $ | 87.5 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 87.3 |
Corporate debt | 14.7 |  |  | — |  |  | — |  |  | 14.7 |
Commercial paper | 5.1 |  |  | — |  |  | — |  |  | 5.1 |
Total marketable securities | $ | 107.3 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 107.1 |
As of June 30, 2018, the estimated market value of available-for-sale marketable securities with contractual maturities of up to one year and up to 13 months were $249.8 million and $1.0 million, respectively. We do not generally intend to sell the investments and it is not more likely than not that we will be required to sell the investments before recovery of their amortized cost bases, which may be at maturity. Inventory
| June 30, 2018 |  | December 31, 2017
Raw materials | $ | 21.7 |  |  | $ | 20.0 |
Work-in-process | 9.7 |  |  | 8.2 |
Finished goods | 14.8 |  |  | 17.0 |
Total | $ | 46.2 |  |  | $ | 45.2 |
During the three and six months ended June 30, 2018 we recorded excess and obsolete inventory charges of $3.5 million and $5.5 million, respectively, in cost of goods sold primarily related to the approval and launch of our G6 System and the continuous improvement and innovation of our products. Property and Equipment
| June 30, 2018 |  | December 31, 2017
Building (1) | $ | 6.0 |  |  | $ | 6.0 |
Furniture and fixtures | 8.4 |  |  | 5.7 |
Computer equipment | 27.7 |  |  | 25.6 |
Machinery and equipment | 61.9 |  |  | 33.8 |
Leasehold improvements | 79.1 |  |  | 41.7 |
Construction in progress | 39.2 |  |  | 87.6 |
Total | 222.3 |  |  | 200.4 |
Accumulated depreciation and amortization | (65.5 | ) |  | (54.8 | )
Property and equipment, net | $ | 156.8 |  |  | $ | 145.6 |
(1) As described in Footnote 6 “Commitments and Contingencies,” although we do not legally own these premises, we were deemed the owner of the construction project during the construction period of our new manufacturing facility in Mesa, Arizona under a build-to-suit lease arrangement. Accounts Payable and Accrued Liabilities
| June 30, 2018 |  | December 31, 2017
Accounts payable trade | $ | 59.9 |  |  | $ | 46.7 |
Accrued tax, audit, and legal fees | 15.4 |  |  | 7.1 |
Accrued rebates | 19.9 |  |  | 13.9 |
Accrued warranty | 7.5 |  |  | 8.8 |
Accrued other | 15.2 |  |  | 10.7 |
Total | $ | 117.9 |  |  | $ | 87.2 |
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 six months ended June 30, 2018 and 2017 were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Beginning balance | $ | 8.9 |  |  | $ | 9.9 |  |  | $ | 8.8 |  |  | $ | 9.8 |
Charges to costs and expenses | 3.4 |  |  | 3.4 |  |  | 7.9 |  |  | 8.4 |
Costs incurred | (4.8 | ) |  | (5.0 | ) |  | (9.2 | ) |  | (9.9 | )
Ending balance | $ | 7.5 |  |  | $ | 8.3 |  |  | $ | 7.5 |  |  | $ | 8.3 |
Other Liabilities
| June 30, 2018 |  | December 31, 2017
Financing lease obligations | $ | 7.3 |  |  | $ | 6.7 |
Deferred rent | 8.1 |  |  | 8.7 |
Other | 4.2 |  |  | 2.8 |
Total | $ | 19.6 |  |  | $ | 18.2 |
Short Term Marketable Securities, Available for Sale | Short-Term Marketable Securities Short-term marketable securities, consisting of equity and debt securities, were as follows:
| June 30, 2018
| Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
Equity investment in Tandem Diabetes Care, Inc | $ | 5.0 |  |  | $ | 50.1 |  |  | $ | — |  |  | $ | 55.1 |
Debt securities, available for sale |  |  |  |  |  |  |
U.S. government agencies | $ | 199.6 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 199.4 |
Commercial paper | 49.3 |  |  | — |  |  | — |  |  | 49.3 |
Corporate debt | 2.1 |  |  | — |  |  | — |  |  | 2.1 |
Total available-for-sale debt securities | $ | 251.0 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 250.8 |
Total marketable securities | $ | 256.0 |  |  | $ | 50.1 |  |  | $ | (0.2 | ) |  | $ | 305.9 |
Gross unrealized gain on our equity investment in Tandem Diabetes Care, Inc. of $42.7 million and $50.1 million for three and six months ended June 30, 2018, respectively is included in our Consolidated Statements of Operations under "Income from equity investments."
| December 31, 2017
| Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
U.S. government agencies | $ | 87.5 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 87.3 |
Corporate debt | 14.7 |  |  | — |  |  | — |  |  | 14.7 |
Commercial paper | 5.1 |  |  | — |  |  | — |  |  | 5.1 |
Total marketable securities | $ | 107.3 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 107.1 |
As of June 30, 2018, the estimated market value of available-for-sale marketable securities with contractual maturities of up to one year and up to 13 months were $249.8 million and $1.0 million, respectively. We do not generally intend to sell the investments and it is not more likely than not that we will be required to sell the investments before recovery of their amortized cost bases, which may be at maturity.
Inventory | Inventory
| June 30, 2018 |  | December 31, 2017
Raw materials | $ | 21.7 |  |  | $ | 20.0 |
Work-in-process | 9.7 |  |  | 8.2 |
Finished goods | 14.8 |  |  | 17.0 |
Total | $ | 46.2 |  |  | $ | 45.2 |
Property, Plant and Equipment | Property and Equipment
| June 30, 2018 |  | December 31, 2017
Building (1) | $ | 6.0 |  |  | $ | 6.0 |
Furniture and fixtures | 8.4 |  |  | 5.7 |
Computer equipment | 27.7 |  |  | 25.6 |
Machinery and equipment | 61.9 |  |  | 33.8 |
Leasehold improvements | 79.1 |  |  | 41.7 |
Construction in progress | 39.2 |  |  | 87.6 |
Total | 222.3 |  |  | 200.4 |
Accumulated depreciation and amortization | (65.5 | ) |  | (54.8 | )
Property and equipment, net | $ | 156.8 |  |  | $ | 145.6 |
(1) As described in Footnote 6 “Commitments and Contingencies,” although we do not legally own these premises, we were deemed the owner of the construction project during the construction period of our new manufacturing facility in Mesa, Arizona under a build-to-suit lease arrangement.
Accounts Payable and Accrued Liabilities | Accounts Payable and Accrued Liabilities
| June 30, 2018 |  | December 31, 2017
Accounts payable trade | $ | 59.9 |  |  | $ | 46.7 |
Accrued tax, audit, and legal fees | 15.4 |  |  | 7.1 |
Accrued rebates | 19.9 |  |  | 13.9 |
Accrued warranty | 7.5 |  |  | 8.8 |
Accrued other | 15.2 |  |  | 10.7 |
Total | $ | 117.9 |  |  | $ | 87.2 |
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 six months ended June 30, 2018 and 2017 were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Beginning balance | $ | 8.9 |  |  | $ | 9.9 |  |  | $ | 8.8 |  |  | $ | 9.8 |
Charges to costs and expenses | 3.4 |  |  | 3.4 |  |  | 7.9 |  |  | 8.4 |
Costs incurred | (4.8 | ) |  | (5.0 | ) |  | (9.2 | ) |  | (9.9 | )
Ending balance | $ | 7.5 |  |  | $ | 8.3 |  |  | $ | 7.5 |  |  | $ | 8.3 |
Other Liabilities | Other Liabilities
| June 30, 2018 |  | December 31, 2017
Financing lease obligations | $ | 7.3 |  |  | $ | 6.7 |
Deferred rent | 8.1 |  |  | 8.7 |
Other | 4.2 |  |  | 2.8 |
Total | $ | 19.6 |  |  | $ | 18.2 |

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