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Employee Benefit Plans and Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

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.

						Twelve Months Ended December 31,
(In millions)						2023						2022						2021
Shares issued in connection with 2023 Notes conversions						—						(0.4)						(0.8)
Shares received from Note Hedge						12.2						0.3						1.0
Shares issued in connection with the Restated Collaboration Agreement						(3.7)						(2.9)						—
Shares repurchased under the 2022 Share Repurchase Program						—						6.6						—
Shares repurchased under the 2023 Share Repurchase Program						4.7						—						—
Shares repurchased with 2028 Notes proceeds						1.6						—						—

Schedule of RSU and PSU Activity

A summary of RSU and PSU activity under the 2015 Plan for the twelve months ended December 31, 2023, 2022 and 2021 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, 2020			18.0						4.7						$	45.88
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
Granted			(1.6)						1.6						112.01
Vested			—						(1.4)						88.57
Forfeited			0.2						(0.2)						106.34
Balance at December 31, 2023			13.9						2.9						$	105.98					$	361.2

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)			2023						2022						2021
Cost of sales			$	14.6					$	11.1					$	8.5
Research and development			45.5						42.7						41.0
Selling, general and administrative			90.7						72.7						63.9
Total share-based compensation expense			$	150.8					$	126.5					$	113.4
Total tax benefit related to share-based compensation expense			$	40.0					$	43.2					$	71.1

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,
			2023						2022						2021
Risk free interest rate			5.20% - 5.47%						0.60% - 3.34%						0.06% - 0.07%
Dividend yield			—		%				—		%				—		%
Expected volatility of Dexcom common stock			34% - 48%						45% - 55%						36% - 45%
Expected life (in years)			0.5						0.5						0.5

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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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.

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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.

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