Balance Sheet Components Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2019

Balance Sheet Related Disclosures [Abstract]

Schedule of Inventories

Inventories consist of the following (in thousands): 

	December 31,
	2019		2018
Raw materials	$	54,947	$	26,119
Work in process	30,974		13,784
Finished goods	26,130		15,738
Total inventories	$	112,051	$	55,641

Schedule of Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

	December 31,
	2019		2018
Tax related receivables	$	41,252	$	36,794
Current promissory note 1	25,005		—
Other prepaid expenses and current assets	24,637		23,227
Prepaid software and maintenance	7,128		5,938
Other current receivables	4,428		6,511
Total prepaid expenses and other current assets	$	102,450	$	72,470

¹  Refer to Note 5“Equity Method Investments” of the Notes to Consolidated Financial Statements for more information.

Property, Plant and Equipment

Property, plant and equipment consist of the following (in thousands):

		December 31,
	Generally Used Estimated Useful Life	2019			2018
Clinical and manufacturing equipment	Up to 10 years	$	309,809		$	236,179
Building	20 years	209,643			139,315
Computer software	3 years	61,722			59,617
Leasehold improvements	Lease term 1	53,327			77,168
Furniture and fixtures	5 years	44,373			33,436
Computer hardware	3 years	39,199			34,297
Land	—	26,422			17,630
CIP	—	116,751			95,414
Total		861,246			693,056
Less: Accumulated depreciation and amortization and impairment charges		(229,516		)	(171,727		)
Total property, plant and equipment, net		$	631,730		$	521,329

¹  Shorter of the remaining lease term or the estimated useful lives of the assets.

Schedule of Accrued Liabilities

Accrued liabilities consist of the following (in thousands): 

	December 31,
	2019		2018
Accrued payroll and benefits	$	162,486	$	127,109
Accrued expenses	55,529		39,323
Current operating lease liabilities	15,737		—
Accrued income taxes	14,130		5,752
Accrued sales rebate	11,393		5,668
Others	60,683		56,827
Total accrued liabilities	$	319,958	$	234,679

Warranty accrual

Warranty accrual as of December 31, 2019 and 2018 consists of the following activity (in thousands):

 

Accrued warranty as of December 31, 2017	$	5,929
Charged to cost of net revenues	15,059
Actual warranty expenditures	(12,437		)
Accrued warranty as of December 31, 2018	8,551
Charged to cost of net revenues	12,421
Actual warranty expenditures	(9,767		)
Accrued warranty as of December 31, 2019	$	11,205

Deferred Revenue, by Arrangement, Disclosure

Deferred revenues consist of the following (in thousands):

	December 31,
	2019		2018
Deferred revenues - current	$	563,762	$	393,138
Deferred revenues - long-term 1	35,503		17,051