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Balance Sheet Details (Tables) | 12 Months Ended
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Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract] |
Short Term Marketable Securities | Short-Term Marketable Securities Short-term marketable securities, consisting of equity securities and debt securities, were as follows as of the dates indicated:
| December 31, 2018
(In millions) | Cost or Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
Equity investment in Tandem Diabetes Care, Inc | $ | 2.0 |  |  | $ | 36.0 |  |  | $ | — |  |  | $ | 38.0 |
Debt securities, available for sale: |  |  |  |  |  |  |
U.S. government agencies | 173.2 |  |  | — |  |  | (0.1 | ) |  | 173.1 |
Commercial paper | 36.2 |  |  | — |  |  | — |  |  | 36.2 |
Corporate debt | 1.3 |  |  | — |  |  | — |  |  | 1.3 |
Total debt securities, available for sale | 210.7 |  |  | — |  |  | (0.1 | ) |  | 210.6 |
Total marketable securities | $ | 212.7 |  |  | $ | 36.0 |  |  | $ | (0.1 | ) |  | $ | 248.6 |
| December 31, 2017
(In millions) | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Market Value
Debt securities, available for sale: |  |  |  |  |  |  |
U.S. government agencies | $ | 87.5 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 87.3 |
Commercial paper | 14.7 |  |  | — |  |  | — |  |  | 14.7 |
Corporate debt | 5.1 |  |  | — |  |  | — |  |  | 5.1 |
Total debt securities, available for sale | $ | 107.3 |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | 107.1 |
Reconciliation of net gain realized and unrealized gain recognized on equity securities | The following table reconciles the net gain recognized on equity securities during the twelve months ended December 31, 2018, 2017 and 2016 to the unrealized gain recognized during those periods on equity securities still held at the reporting dates.
| Twelve Months Ended December 31,
(In millions) | 2018 |  | 2017 |  | 2016
Net gains recognized during the period on equity securities | $ | 80.1 |  |  | $ | — |  |  | $ | — |
Less: Net gains recognized during the period on equity securities sold during the period | (44.1 | ) |  | — |  |  | — |
Unrealized gains recognized during the reporting period on equity securities still held at the reporting date | $ | 36.0 |  |  | $ | — |  |  | $ | — |
Accounts Receivable | Accounts Receivable
| December 31,
(In millions) | 2018 |  | 2017
Accounts receivable | $ | 233.9 |  |  | $ | 145.8 |
Less allowance for doubtful accounts | (7.2 | ) |  | (11.5 | )
Total accounts receivable, net | $ | 226.7 |  |  | $ | 134.3 |
Inventory | Inventory
| December 31,
(In millions) | 2018 |  | 2017
Raw materials | $ | 30.8 |  |  | $ | 20.0 |
Work-in-process | 11.2 |  |  | 8.2 |
Finished goods | 28.7 |  |  | 17.0 |
Total inventory | $ | 70.7 |  |  | $ | 45.2 |
Property and Equipment | Property and Equipment
| December 31,
(In millions) | 2018 |  | 2017
Building (1) | $ | 6.0 |  |  | $ | 6.0 |
Furniture and fixtures | 9.0 |  |  | 5.7 |
Computer software and hardware | 29.2 |  |  | 25.6 |
Machinery and equipment | 80.7 |  |  | 33.8 |
Leasehold improvements | 80.7 |  |  | 41.7 |
Construction in progress (2) | 57.3 |  |  | 87.6 |
Total cost | 262.9 |  |  | 200.4 |
Less accumulated depreciation and amortization | (79.8 | ) |  | (54.8 | )
Total property and equipment, net | $ | 183.1 |  |  | $ | 145.6 |
(1) As described in Note 6, “Commitments,” although we do not legally own these premises, we were deemed the owner of the construction project during the construction period of our manufacturing facility in Mesa, Arizona under a build-to suit lease arrangement. We placed the facility into service in 2018 and as of December 31, 2018 had recorded accumulated amortization of $0.7 million. (2) Construction in progress as of December 31, 2018 and December 31, 2017 included approximately $6.2 million and $33.6 million, respectively, related to our manufacturing facility in Mesa, Arizona with the remaining balances as of those dates primarily related to machinery and equipment.
Accounts Payable and Accrued Liabilities | Accounts Payable and Accrued Liabilities
| December 31,
(In millions) | 2018 |  | 2017
Accounts payable trade | $ | 75.5 |  |  | $ | 46.7 |
Accrued tax, audit, and legal fees | 11.7 |  |  | 7.1 |
Accrued rebates | 36.1 |  |  | 13.9 |
Accrued warranty | 6.8 |  |  | 8.8 |
Accrued other | 17.0 |  |  | 10.7 |
Total accounts payable and accrued liabilities | $ | 147.1 |  |  | $ | 87.2 |
Accrued Warranty | Accrued Warranty Warranty costs are reflected in our statements of operations as cost of product sales. Reconciliations of our accrued warranty costs for the twelve months ended December 31, 2018 and 2017 were as follows:
| Twelve Months Ended December 31,
(In millions) | 2018 |  | 2017
Beginning balance | $ | 8.8 |  |  | $ | 9.8 |
Charges to costs and expenses | 17.4 |  |  | 18.4 |
Costs incurred | (19.4 | ) |  | (19.4 | )
Ending balance | $ | 6.8 |  |  | $ | 8.8 |
Schedule of Other Assets and Other Liabilities | Other Liabilities
| December 31,
(In millions) | 2018 |  | 2017
Financing lease obligations | $ | 7.3 |  |  | $ | 6.7 |
Deferred rent | 9.4 |  |  | 8.7 |
Other | 3.3 |  |  | 2.8 |
Total other liabilities | $ | 20.0 |  |  | $ | 18.2 |

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