Commitments and Contingencies	3 Months Ended
Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	7. COMMITMENTS AND CONTINGENCIES Office Space The Company has operating lease agreements for office, research and development and sales and marketing space in the United States, the United Kingdom (U.K.), Denmark, and China, with various expiration dates up to November 2024. Rent expense for the three months ended March 31, 2018 and 2017 was $2.2 million and $1.5 million, respectively. Manufacturing Purchase Commitments The Company has contracts with vendors for the manufacture of inventory and related items in the normal course of business. As of March 31, 2018, the Company had $72.0 million purchase commitments for inventory and related items. The Company records a liability for noncancelable purchase commitments in excess of its future demand forecasts. The Company recorded $0.9 million and $0.6 million for these purchase commitments in “Accrued liabilities” as of March 31, 2018 and December 31, 2017, respectively. Content Licensing The Company licenses certain content for users to access through The Roku Channel. The Company records an obligation for licensing of content when it enters into an agreement to obtain future titles and the cost of the content is known. Certain agreements include the obligation to license rights for unknown future titles, the ultimate quantity and/or fees for which are not yet determinable as of the reporting date. As of March 31, 2018, the Company had $0.1 million of obligations recorded in “Accrued liabilities” for license purchase commitments. As of March 31, 2018, the Company has $0.7 million of obligations that are not reflected on the financial statements as they do not yet meet the criteria for asset recognition. Letters of Credit As of March 31, 2018 and December 31, 2017, the Company had irrevocable letters of credit outstanding in the amount of $ 2.2 million and $ 1.5 million, respectively, related to facilities leases. The letters of credit have various expiration dates through 2019. Contingencies The Company may be involved in disputes or litigation matters that arise in the ordinary course of business. Management is not aware of any dispute that it believes would have a material adverse effect on its business, operating results, cash flows or financial condition. Indemnification Many of the Company’s agreements include certain provisions for indemnifying content publishers, licensees, contract manufacturers and suppliers if the Company’s products or services infringe a third party’s intellectual property rights. It is not possible to determine the maximum potential amount under these indemnification obligations due to the limited history of prior indemnification claims and the unique facts and circumstances involved in each agreement. To date, the Company has not incurred any material costs as a result of such obligations and has not accrued any liabilities related to such obligations in the consolidated financial statements. Player Warranties Upon issuance of a standard player warranty, the Company recognizes a liability for the obligation it assumes under the warranty. As of March 31, 2018 and December 31, 2017, the accrued warranty reserve was immaterial.

7. COMMITMENTS AND CONTINGENCIES

Office Space

The Company has operating lease agreements for office, research and development and sales and marketing space in the United States, the United Kingdom (U.K.), Denmark, and China, with various expiration dates up to November 2024. Rent expense for the three months ended March 31, 2018 and 2017 was $2.2 million and $1.5 million, respectively.

Manufacturing Purchase Commitments

The Company has contracts with vendors for the manufacture of inventory and related items in the normal course of business. As of March 31, 2018, the Company had $72.0 million purchase commitments for inventory and related items.

The Company records a liability for noncancelable purchase commitments in excess of its future demand forecasts. The Company recorded $0.9 million and $0.6 million for these purchase commitments in “Accrued liabilities” as of March 31, 2018 and December 31, 2017, respectively.

Content Licensing

The Company licenses certain content for users to access through The Roku Channel. The Company records an obligation for licensing of content when it enters into an agreement to obtain future titles and the cost of the content is known. Certain agreements include the obligation to license rights for unknown future titles, the ultimate quantity and/or fees for which are not yet determinable as of the reporting date. As of March 31, 2018, the Company had $0.1 million of obligations recorded in “Accrued liabilities” for license purchase commitments. As of March 31, 2018, the Company has $0.7 million of obligations that are not reflected on the financial statements as they do not yet meet the criteria for asset recognition.

Letters of Credit

As of March 31, 2018 and December 31, 2017, the Company had irrevocable letters of credit outstanding in the amount of $ 2.2 million and $ 1.5 million, respectively, related to facilities leases. The letters of credit have various expiration dates through 2019.

Contingencies

The Company may be involved in disputes or litigation matters that arise in the ordinary course of business. Management is not aware of any dispute that it believes would have a material adverse effect on its business, operating results, cash flows or financial condition.

Indemnification

Many of the Company’s agreements include certain provisions for indemnifying content publishers, licensees, contract manufacturers and suppliers if the Company’s products or services infringe a third party’s intellectual property rights. It is not possible to determine the maximum potential amount under these indemnification obligations due to the limited history of prior indemnification claims and the unique facts and circumstances involved in each agreement. To date, the Company has not incurred any material costs as a result of such obligations and has not accrued any liabilities related to such obligations in the consolidated financial statements.

Player Warranties

Upon issuance of a standard player warranty, the Company recognizes a liability for the obligation it assumes under the warranty. As of March 31, 2018 and December 31, 2017, the accrued warranty reserve was immaterial.