XML 74 R25.htm IDEA: XBRL DOCUMENT v3.22.4

Balance Sheet Details (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022
(In millions)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized Losses						Estimated Market Value
Debt securities, available-for-sale:
U.S. government agencies (1)			$	1,535.1					$	0.2					$	(4.6)					$	1,530.7
Commercial paper			119.6						—						(0.2)						119.4
Corporate debt			164.3						—						(0.5)						163.8
Supranationals			—						—						—						—
Total debt securities, available-for-sale			$	1,819.0					$	0.2					$	(5.3)					$	1,813.9

			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

(1) Includes debt obligations issued by U.S. government-sponsored enterprises or U.S. government agencies.

Schedule of Accounts Receivable

			December 31,
(In millions)			2022						2021
Accounts receivable			$	720.6					$	519.7
Less allowance for doubtful accounts			(7.3)						(5.4)
Total accounts receivable, net			$	713.3					$	514.3

Schedule of Inventory

			December 31,
(In millions)			2022						2021
Raw materials			$	159.0					$	145.2
Work-in-process			17.2						16.2
Finished goods			130.5						195.9
Total inventory			$	306.7					$	357.3

Schedule of Prepaid and Other Current Assets

Prepaid and Other Current Assets

			December 31,
(In millions)			2022						2021
Prepaid expenses			$	48.9					$	39.8
Prepaid inventory			67.8						12.1
Income tax receivables			38.9						2.3
Other current assets			37.0						27.4
Total prepaid and other current assets			$	192.6					$	81.6

Schedule of Property and Equipment

			December 31,
(In millions)			2022						2021
Land (1)			$	26.9					$	15.6
Building (1)			54.3						49.1
Furniture and fixtures			32.6						30.7
Computer software and hardware			48.8						52.7
Machinery and equipment			449.2						272.9
Leasehold improvements			264.4						251.6
Construction in progress			542.6						360.7
Total cost			1,418.8						1,033.3
Less accumulated depreciation and amortization			(363.2)						(231.5)
Total property and equipment, net			$	1,055.6					$	801.8

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

Schedule of Intangible Assets and Weighted Average Amortization Period

The following table summarizes the components of gross intangible assets, accumulated amortization, and net intangible asset balances as of December 31, 2022 and December 31, 2021

												December 31, 2022
(Dollars in millions)						Weighted Average Useful Life (in years)						Gross Carrying Amount						Accumulated Amortization						Net Carrying Amount
Verily intangible asset (1)						5.3						$	152.4					$	(2.4)					$	150.0
Customer relationships						3.3						24.1						(8.7)						15.4
Acquired technology and intellectual property (2)						1.7						14.6						(9.6)						5.0
Trademarks and trade name						3.5						4.2						(1.3)						2.9
Intangibles, other						0.0						0.2						(0.2)						—
Total						4.9						$	195.5					$	(22.2)					$	173.3

(1) See Note 2 “Development and Other Agreements” to the consolidated financial statements in Part II, Item 8 of this Annual Report for more information.

(2) Excludes Verily intangible asset.

															December 31, 2021
(Dollars in millions)						Weighted Average Useful Life (in years)																					Gross Carrying Amount						Accumulated Amortization						Net Carrying Amount
Customer relationships						4.5																					$	22.9					$	(3.5)					$	19.4
Acquired technology and intellectual property						2.7																					15.2						(7.1)						8.1
Trademarks and trade name						4.5																					4.4						(0.5)						3.9
Intangibles, other						1.1																					0.3						(0.2)						0.1
Total						4.0																					$	42.8					$	(11.3)					$	31.5

Schedule of Finite-Lived Intangible Assets Amortization Expense

The following table presents the total amortization expense of finite-lived intangible assets for the twelve months ended December 31, 2022, 2021 and 2020:

			Twelve Months Ended December 31,
(In millions)			2022						2021						2020
Amortization expense included in cost of sales			$	4.3					$	1.9					$	0.6
Amortization expense included in operating expenses			7.5						3.7						2.5
Total amortization of intangible assets			$	11.8					$	5.6					$	3.1

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The following table presents estimated future amortization of the Company’s finite-lived intangible assets as of December 31, 2022:

(In millions)
2023						37.3
2024						35.8
2025						33.2
2026						31.3
2027						28.6
Thereafter						7.1
Total						$	173.3

Schedule of Accounts Payable and Accrued Liabilities

			December 31,
			2022						2021
(In millions)									As Adjusted
Accounts payable trade			$	237.9					$	189.4
Accrued tax, audit, and legal fees			44.8						40.6
Accrued rebates			556.4						260.5
Accrued warranty			12.8						12.9
Contractual obligations			—						15.0
Other accrued liabilities			49.9						54.6
Total accounts payable and accrued liabilities			$	901.8					$	573.0

Schedule of Accrued Payroll and Related Expenses

			December 31,
(In millions)			2022						2021
Accrued wages, bonus and taxes			$	96.8					$	91.8
Other accrued employee benefits			37.5						33.4
Total accrued payroll and related expenses			$	134.3					$	125.2

Schedule of Accrued Warranty

Reconciliations of our accrued warranty costs for the twelve months ended December 31, 2022, 2021 and 2020 were as follows:

			Twelve Months Ended December 31,
(In millions)			2022						2021						2020
Beginning balance			$	12.9					$	11.7					$	7.4
Charges to costs and expenses			43.0						41.5						41.3
Costs incurred			(43.1)						(40.3)						(37.0)
Ending balance			$	12.8					$	12.9					$	11.7

Schedule of Other Long-Term Liabilities

			December 31,
(In millions)			2022						2021
Finance lease obligations			$	59.6					$	57.0
Deferred revenue, long-term			19.0						16.1
Deferred tax liabilities			4.9						5.9
Other tax liabilities			32.7						2.8
Other liabilities			12.1						8.2
Total other long-term liabilities			$	128.3					$	90.0

X

- Definition

Prepaid And Other Current Assets

+ References

No definition available.

+ Details

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

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 https://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

- Definition

Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.

+ References

No definition available.

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock
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 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://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 https://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 assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
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 https://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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=126907703&loc=d3e12565-110249

+ Details

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

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

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