XML 58 R23.htm IDEA: XBRL DOCUMENT v3.22.0.1

Balance Sheet Details (Tables)

12 Months Ended

Dec. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Short-Term Marketable Securities

Short-term marketable securities, consisting of available-for-sale debt securities, were as follows as of the dates indicated:

			December 31, 2021
(In millions)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Market Value
Debt securities, available-for-sale:
U.S. government agencies			$	1,212.1					$	—					$	(1.5)					$	1,210.6
Commercial paper			189.8						—						(0.1)						189.7
Corporate debt			224.6						—						(0.3)						224.3
Supranationals			54.1						—						(0.1)						54.0
Total debt securities, available-for-sale			$	1,680.6					$	—					$	(2.0)					$	1,678.6

			December 31, 2020
(In millions)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Market Value
Debt securities, available-for-sale:
U.S. government agencies			$	1,570.4					$	0.1					$	(0.1)					$	1,570.4
Commercial paper			258.7						0.1						—						258.8
Corporate debt			60.9						—						—						60.9
Total debt securities, available-for-sale			$	1,890.0					$	0.2					$	(0.1)					$	1,890.1

Schedule of Accounts Receivable

			December 31,
(In millions)			2021						2020
Accounts receivable			$	519.7					$	435.7
Less allowance for doubtful accounts			(5.4)						(7.2)
Total accounts receivable, net			$	514.3					$	428.5

Schedule of Inventory

			December 31,
(In millions)			2021						2020
Raw materials			$	145.2					$	69.9
Work-in-process			16.2						14.2
Finished goods			195.9						150.6
Total inventory			$	357.3					$	234.7

Schedule of Property and Equipment

			December 31,
(In millions)			2021						2020
Land (1)			$	15.6					$	15.6
Building (1)			49.1						49.2
Furniture and fixtures			30.7						15.3
Computer software and hardware			52.7						35.7
Machinery and equipment			272.9						198.9
Leasehold improvements			251.6						135.8
Construction in progress			360.7						219.0
Total cost			1,033.3						669.5
Less accumulated depreciation and amortization			(231.5)						(154.2)
Total property and equipment, net			$	801.8					$	515.3

(1) Represents finance lease right-of-use assets.

Schedule of Accounts Payable and Accrued Liabilities

			December 31,
(In millions)			2021						2020
Accounts payable trade			$	196.0					$	163.3
Accrued tax, audit, and legal fees			40.7						15.3
Accrued rebates			260.5						247.0
Accrued warranty			12.9						11.7
Contractual obligations			15.0						—
Other accrued liabilities			47.9						43.8
Total accounts payable and accrued liabilities			$	573.0					$	481.1

Schedule of Accrued Payroll and Related Expenses

			December 31,
(In millions)			2021						2020
Accrued wages, bonus and taxes			$	91.8					$	87.7
Other accrued employee benefits			33.4						26.6
Total accrued payroll and related expenses			$	125.2					$	114.3

Schedule of Accrued Warranty

Reconciliations of our accrued warranty costs for the twelve months ended December 31, 2021, 2020 and 2019 were as follows:

			Twelve Months Ended December 31,
(In millions)			2021						2020						2019
Beginning balance			$	11.7					$	7.4					$	6.8
Charges to costs and expenses			41.5						41.3						32.7
Costs incurred			(40.3)						(37.0)						(32.1)
Ending balance			$	12.9					$	11.7					$	7.4

Schedule of Other Long-Term Liabilities

			December 31,
(In millions)			2021						2020
Finance lease obligations			$	57.0					$	54.0
Contractual obligations			—						12.6
Deferred tax liabilities			5.9						—
Other liabilities			27.1						14.3
Total other long-term liabilities			$	90.0					$	80.9

X

- Definition

Schedule of Accrued Payroll and Related Expenses

+ References

No definition available.

+ Details

Name:	dxcm_ScheduleOfAccruedPayrollAndRelatedExpensesTableTextBlock
Namespace Prefix:	dxcm_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

+ Details

Name:	us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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=120391452&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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=120391452&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-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=120391452&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

Name:	us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, classified as other.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfOtherAssetsAndOtherLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=123368208&loc=d3e12565-110249

+ Details

Name:	us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration