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Employee Benefit Plans and Stockholders' Equity (Tables) | 12 Months Ended
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Dec. 31, 2024
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) |  | 2024 |  | 2023 |  | 2022
Shares issued in connection with 2023 Notes conversions |  | — |  | — |  | (0.4)
Shares received from Note Hedge |  | — |  | 12.2 |  | 0.3
Shares issued in connection with the Restated Collaboration Agreement |  | (1.5) |  | (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 under the 2024 Share Repurchase Program |  | 10.4 |  | — |  | —
Shares repurchased with 2028 Notes proceeds |  | — |  | 1.6 |  | —
Shares issued in connection with 2023 Warrants |  | (12.5) |  | — |  | —
Schedule of RSU and PSU Activity | A summary of RSU and PSU activity under the 2015 Plan for the twelve months ended December 31, 2024, 2023 and 2022 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, 2021 | 16.8 |  |  | 3.0 |  |  | $ | 76.88 |  |  |
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 |
Granted | (1.7) |  |  | 1.7 |  |  | 131.17 |  |  |
Vested | — |  |  | (1.3) |  |  | 102.09 |  |  |
Forfeited | 0.3 |  |  | (0.3) |  |  | 115.59 |  |  |
Balance at December 31, 2024 | 12.5 |  |  | 3.0 |  |  | $ | 121.17 |  |  | $ | 234.1 |
Schedule of Share-Based Compensation Expenses | The following table summarizes our share-based compensation expense included in our consolidated statements of operations for the periods shown:
| Twelve Months Ended December 31,
(In millions) | 2024 |  | 2023 |  | 2022
Cost of sales | $ | 14.4 |  |  | $ | 14.6 |  |  | $ | 11.1 |
Research and development | 52.2 |  |  | 45.5 |  |  | 42.7 |
Selling, general and administrative | 103.8 |  |  | 90.7 |  |  | 72.7 |
Total share-based compensation expense | $ | 170.4 |  |  | $ | 150.8 |  |  | $ | 126.5 |
Total tax benefit related to share-based compensation expense | $ | 43.8 |  |  | $ | 40.0 |  |  | $ | 43.2 |
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,
| 2024 |  | 2023 |  | 2022
Risk free interest rate | 4.80% - 5.27% |  | 5.20% - 5.47% |  | 0.60% - 3.34%
Dividend yield | — | % |  | — | % |  | — | %
Expected volatility of Dexcom common stock | 42% - 85% |  | 34% - 48% |  | 45% - 55%
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 -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + 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 -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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