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Employee Benefit Plans and Stockholders' Equity (Tables) | 12 Months Ended
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Dec. 31, 2021
Share-based Payment Arrangement [Abstract] |
Schedule of RSU and PSU Activity | A summary of RSU and PSU activity under the 2015 Plan for the twelve months ended December 31, 2021, 2020 and 2019 is as follows:
|  |  | Nonvested RSU and PSU Activity
(In millions except weighted average grant date fair value) | Shares Available for Grant |  | Shares |  | Weighted Average Grant Date Fair Value |  | Aggregate Intrinsic Value
Balance at December 31, 2018 | 3.2 |  |  | 2.7 |  |  | $ | 69.19 |  |  |
Additional shares authorized | 2.2 |  |  | — |  |  |  |  |
Granted | (0.7) |  |  | 0.7 |  |  | 144.37 |  |  |
Vested | — |  |  | (1.4) |  |  | 69.45 |  |  |
Forfeited | 0.2 |  |  | (0.2) |  |  | 83.45 |  |  |
Balance at December 31, 2019 | 4.9 |  |  | 1.8 |  |  | 96.63 |  |  | $ | 392.0 |
Granted | (0.5) |  |  | 0.5 |  |  | 300.36 |  |  |
Vested | — |  |  | (1.0) |  |  | 92.07 |  |  |
Forfeited | 0.1 |  |  | (0.1) |  |  | 137.44 |  |  |
Balance at December 31, 2020 | 4.5 |  |  | 1.2 |  |  | 183.51 |  |  | 430.6 |
Granted | (0.4) |  |  | 0.4 |  |  | 351.32 |  |  |
Vested | — |  |  | (0.7) |  |  | 137.90 |  |  |
Forfeited | 0.1 |  |  | (0.1) |  |  | 279.12 |  |  |
Balance at December 31, 2021 | 4.2 |  |  | 0.8 |  |  | $ | 307.86 |  |  | $ | 411.3 |
Schedule of Share-Based Compensation Expenses | The following table summarizes the share-based compensation expense included in our consolidated statements of operations for the periods shown.
| Twelve Months Ended December 31,
(In millions) | 2021 |  | 2020 |  | 2019
Cost of sales | $ | 8.5 |  |  | $ | 14.6 |  |  | $ | 9.0 |
Research and development | 41.0 |  |  | 37.8 |  |  | 33.5 |
Selling, general and administrative | 63.9 |  |  | 67.0 |  |  | 60.2 |
Total share-based compensation expense | $ | 113.4 |  |  | $ | 119.4 |  |  | $ | 102.7 |
Schedule of Valuation Assumptions for Employee Stock Purchase Plan | We estimate the fair value of ESPP purchase rights on the date of grant using the Black-Scholes option pricing model and the assumptions below for the specified reporting periods.
| Twelve Months Ended December 31,
| 2021 |  | 2020 |  | 2019
Risk free interest rate | 0.06% - 0.07% |  | 0.13% - 0.95% |  | 1.72% - 2.55%
Dividend yield | — | % |  | — | % |  | — | %
Expected volatility of Dexcom common stock | 36% - 45% |  | 51% - 63% |  | 40% - 51%
Expected life (in years) | 0.5 |  | 0.5 |  | 1

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- Definition Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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