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Financial Statement Details (Tables) | 9 Months Ended
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Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Short Term Marketable Securities, Available for Sale | Short-Term Marketable Securities Short-term marketable securities, consisting of equity and debt securities, were as follows:
| September 30, 2018
| Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
Equity investment in Tandem Diabetes Care, Inc | $ | 2.0 |  |  | $ | 40.8 |  |  | $ | — |  |  | $ | 42.8 |
Debt securities, available for sale |  |  |  |  |  |  |
U.S. government agencies | $ | 189.7 |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | 189.6 |
Commercial paper | 67.9 |  |  | — |  |  | — |  |  | 67.9 |
Corporate debt | 1.0 |  |  | — |  |  | — |  |  | 1.0 |
Total available-for-sale debt securities | $ | 258.6 |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | 258.5 |
Total marketable securities | $ | 260.6 |  |  | $ | 40.8 |  |  | $ | (0.1 | ) |  | $ | 301.3 |
| 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 |
Net Gain Recognized on Equity Securities | The following table reconciles the net gain recognized on equity securities during the three and nine months ended September 30, 2018 and 2017 to the unrealized gain recognized during the periods on equity securities still held at the reporting date.
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Net gains recognized during the period on equity securities | $ | 34.9 |  |  | $ | — |  |  | $ | 85.0 |  |  | $ | — |
Less: Net gains recognized during the period on equity securities sold during the period | (14.1 | ) |  | — |  |  | (44.2 | ) |  | — |
Unrealized gains recognized during the reporting period on equity securities still held at the reporting date | $ | 20.8 |  |  | $ | — |  |  | $ | 40.8 |  |  | $ | — |
Inventory | Inventory
| September 30, 2018 |  | December 31, 2017
Raw materials | $ | 21.8 |  |  | $ | 20.0 |
Work-in-process | 10.6 |  |  | 8.2 |
Finished goods | 22.8 |  |  | 17.0 |
Total | $ | 55.2 |  |  | $ | 45.2 |
Property, Plant and Equipment | Property and Equipment
| September 30, 2018 |  | December 31, 2017
Building (1) | $ | 6.0 |  |  | $ | 6.0 |
Furniture and fixtures | 8.5 |  |  | 5.7 |
Computer equipment | 28.6 |  |  | 25.6 |
Machinery and equipment | 67.6 |  |  | 33.8 |
Leasehold improvements | 78.1 |  |  | 41.7 |
Construction in progress | 53.1 |  |  | 87.6 |
Total | 241.9 |  |  | 200.4 |
Accumulated depreciation and amortization | (72.3 | ) |  | (54.8 | )
Property and equipment, net | $ | 169.6 |  |  | $ | 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
| September 30, 2018 |  | December 31, 2017
Accounts payable trade | $ | 57.7 |  |  | $ | 46.7 |
Accrued tax, audit, and legal fees | 18.3 |  |  | 7.1 |
Accrued rebates | 34.7 |  |  | 13.9 |
Accrued warranty | 6.4 |  |  | 8.8 |
Accrued other | 18.3 |  |  | 10.7 |
Total | $ | 135.4 |  |  | $ | 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 nine months ended September 30, 2018 and 2017 were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Beginning balance | $ | 7.5 |  |  | $ | 8.3 |  |  | $ | 8.8 |  |  | $ | 9.8 |
Charges to costs and expenses | 3.9 |  |  | 5.4 |  |  | 11.8 |  |  | 13.9 |
Costs incurred | (5.0 | ) |  | (5.0 | ) |  | (14.2 | ) |  | (15.0 | )
Ending balance | $ | 6.4 |  |  | $ | 8.7 |  |  | $ | 6.4 |  |  | $ | 8.7 |
Other Liabilities | Other Liabilities
| September 30, 2018 |  | December 31, 2017
Financing lease obligations | $ | 7.3 |  |  | $ | 6.7 |
Deferred rent | 7.5 |  |  | 8.7 |
Other | 4.6 |  |  | 2.8 |
Total | $ | 19.4 |  |  | $ | 18.2 |

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- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62557-112803 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27337-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27198-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62586-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27290-111563 + Details
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- Definition Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27405-111563 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27357-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.M) -URI http://asc.fasb.org/extlink&oid=65877573&loc=d3e87990-122713 + Details
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- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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