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Employee Benefit Plans and Stockholders' Equity (Tables) | 12 Months Ended
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Dec. 31, 2022
Share-Based Payment Arrangement [Abstract] |
Schedule of Treasury Share Activity Table Text Block | The following table summarizes our treasury share activity for the periods shown. No treasury share activity occurred during the twelve months ended December 31, 2020.
|  | Twelve Months Ended December 31,
(In millions) |  | 2022 |  | 2021
Shares issued in connection with 2023 Notes conversions |  | 0.4 |  |  | 0.8 |
Shares received from Note Hedge |  | (0.3) |  |  | (1.0) |
Shares issued in connection with the Restated Collaboration Agreement |  | 2.9 |  |  | — |
Shares repurchased under the Share Repurchase Program |  | (6.6) |  |  | — |
Schedule of RSU and PSU Activity | A summary of RSU and PSU activity under the 2015 Plan for the twelve months ended December 31, 2022, 2021 and 2020 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, 2019 | 19.6 |  |  | 7.2 |  |  | $ | 24.20 |  |  |
Granted | (2.0) |  |  | 2.0 |  |  | 75.09 |  |  |
Vested | — |  |  | (4.1) |  |  | 23.10 |  |  |
Forfeited | 0.4 |  |  | (0.4) |  |  | 34.36 |  |  |
Balance at December 31, 2020 | 18.0 |  |  | 4.7 |  |  | 45.88 |  |  | $ | 430.6 |
Granted | (1.7) |  |  | 1.7 |  |  | 87.67 |  |  |
Vested | — |  |  | (2.9) |  |  | 34.47 |  |  |
Forfeited | 0.5 |  |  | (0.5) |  |  | 69.77 |  |  |
Balance at December 31, 2021 | 16.8 |  |  | 3.0 |  |  | 76.88 |  |  | 403.8 |
Granted | (1.9) |  |  | 1.9 |  |  | 96.79 |  |  |
Vested | — |  |  | (1.6) |  |  | 63.90 |  |  |
Forfeited | 0.4 |  |  | (0.4) |  |  | 92.54 |  |  |
Balance at December 31, 2022 | 15.3 |  |  | 2.9 |  |  | $ | 94.08 |  |  | $ | 325.6 |
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) | 2022 |  | 2021 |  | 2020
Cost of sales | $ | 11.1 |  |  | $ | 8.5 |  |  | $ | 14.6 |
Research and development | 42.7 |  |  | 41.0 |  |  | 37.8 |
Selling, general and administrative | 72.7 |  |  | 63.9 |  |  | 67.0 |
Total share-based compensation expense | $ | 126.5 |  |  | $ | 113.4 |  |  | $ | 119.4 |
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,
| 2022 |  | 2021 |  | 2020
Risk free interest rate | 0.60% - 3.34% |  | 0.06% - 0.07% |  | 0.13% - 0.95%
Dividend yield | — | % |  | — | % |  | — | %
Expected volatility of Dexcom common stock | 45% - 55% |  | 36% - 45% |  | 51% - 63%
Expected life (in years) | 0.5 |  | 0.5 |  | 0.5

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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 https://asc.fasb.org/extlink&oid=128089324&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 https://asc.fasb.org/extlink&oid=128089324&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 https://asc.fasb.org/extlink&oid=128089324&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 https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
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