ILLUMINA INC, 10-K filed on 2/13/2018
Annual Report
v3.8.0.1
Document and Entity Information Document - USD ($)
shares in Millions, $ in Billions
12 Months Ended
Dec. 31, 2017
Feb. 09, 2018
Jul. 02, 2017
Document and Entity Information [Abstract]      
Entity Registrant Name Illumina Inc    
Entity Central Index Key 0001110803    
Current Fiscal Year End Date --12-31    
Entity Filer Category Large Accelerated Filer    
Document Type 10-K    
Document Period End Date Dec. 31, 2017    
Document Fiscal Year Focus 2017    
Document Fiscal Period Focus FY    
Amendment Flag false    
Entity Common Stock, Shares Outstanding   147  
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Public Float     $ 22.0
v3.8.0.1
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Current assets:    
Cash and cash equivalents $ 1,225 $ 735
Short-term investments 920 824
Accounts receivable, net 411 381
Inventory 333 300
Prepaid expenses and other current assets 91 78
Total current assets 2,980 2,318
Property and equipment, net 931 713
Goodwill 771 776
Intangible assets, net 175 243
Deferred tax assets, net 88 123
Other assets 312 108
Total assets 5,257 4,281
Current liabilities:    
Accounts payable 160 138
Accrued liabilities 432 342
Build-to-suit lease liability 144 223
Long-term debt, current portion 10 2
Total current liabilities 746 705
Long-term debt 1,182 1,056
Other long-term liabilities 360 206
Commitments and contingencies
Redeemable noncontrolling interests 220 44
Stockholders’ equity:    
Preferred stock, $0.01 par value, 10 million shares authorized; no shares issued and outstanding at December 31, 2017 and January 1, 2017 0 0
Common stock, $0.01 par value, 320 million shares authorized; 191 million shares issued and 147 million outstanding at December 31, 2017; 189 million shares issued and 146 million outstanding at January 1, 2017 2 2
Additional paid-in capital 2,833 2,733
Accumulated other comprehensive loss (1) (1)
Retained earnings 2,256 1,485
Treasury stock, 44 million shares and 43 million shares at cost at December 31, 2017 and January 1, 2017, respectively (2,341) (2,022)
Total Illumina stockholders’ equity 2,749 2,197
Noncontrolling interests   73
Total stockholders’ equity 2,749 2,270
Total liabilities and stockholders’ equity $ 5,257 $ 4,281
v3.8.0.1
Consolidated Balance Sheets (Parenthetical) - $ / shares
shares in Millions
Dec. 31, 2017
Jan. 01, 2017
Statement of Financial Position [Abstract]    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized 320 320
Common stock, shares issued 191 189
Common stock, shares outstanding 147 146
Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock, shares authorized 10 10
Treasury stock, shares 44 43
v3.8.0.1
Consolidated Statements of Income - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Revenue:      
Product revenue $ 2,289 $ 2,032 $ 1,891
Service and other revenue 463 366 329
Total revenue 2,752 2,398 2,220
Cost of revenue:      
Cost of product revenue 679 534 491
Cost of service and other revenue 208 155 134
Amortization of acquired intangible assets 39 43 46
Total cost of revenue 926 732 671
Gross profit 1,826 1,666 1,549
Operating expense:      
Research and development 546 504 401
Selling, general and administrative 674 584 516
Legal contingencies   (9) 19
Total operating expense 1,220 1,079 936
Income from operations 606 587 613
Other income (expense):      
Interest income 19 10 5
Interest expense (37) (33) (43)
Cost-method investment gain, net     16
Other income (expense), net 455 (3) (8)
Total other income (expense), net 437 (26) (30)
Income before income taxes 1,043 561 583
Provision for income taxes 365 133 125
Consolidated net income 678 428 458
Add: Net loss attributable to noncontrolling interests 48 35 4
Net income attributable to Illumina stockholders 726 463 462
Net income attributable to Illumina stockholders for earnings per share $ 725 $ 454 $ 462
Earnings per share attributable to Illumina stockholders:      
Basic (in dollars per share) $ 4.96 $ 3.09 $ 3.19
Diluted (in dollars per share) $ 4.92 $ 3.07 $ 3.10
Shares used in computing earnings per share:      
Basic (in shares) 146 147 145
Diluted (in shares) 148 148 149
v3.8.0.1
Consolidated Statements of Comprehensive Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Statement of Comprehensive Income [Abstract]      
Consolidated net income $ 678 $ 428 $ 458
Unrealized (loss) gain on available-for-sale securities, net of deferred tax   (1) 1
Total consolidated comprehensive income 678 427 459
Add: Comprehensive loss attributable to noncontrolling interests 48 35 4
Comprehensive income attributable to Illumina stockholders $ 726 $ 462 $ 463
v3.8.0.1
Consolidated Statements of Stockholders' Equity - USD ($)
shares in Millions, $ in Millions
Total
Common Stock [Member]
Additional Paid-In Capital [Member]
Accumulated Other Comprehensive (Loss) Income [Member]
Retained Earnings [Member]
Treasury Stock [Member]
Noncontrolling Interest [Member]
Beginning balance (in shares) at Dec. 28, 2014   181       38  
Beginning balance at Dec. 28, 2014 $ 1,463 $ 2 $ 2,173 $ (1) $ 560 $ (1,271)  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) 462       462    
Unrealized gain (loss) on available-for-sale securities, net of deferred tax 1     1      
Issuance of common stock, net of repurchases (in shares)   6       (2)  
Issuance of common stock, net of repurchases (332) $ 0 70     $ (402)  
Share-based compensation 133   133        
Net incremental tax benefit related to share-based compensation 126   126        
Adjustment to the carrying value of redeemable noncontrolling interests (4)   (4)        
Ending balance (in shares) at Jan. 03, 2016   187       40  
Ending balance at Jan. 03, 2016 1,849 $ 2 2,498 0 1,022 $ (1,673)  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) 449       463   $ (14)
Unrealized gain (loss) on available-for-sale securities, net of deferred tax (1)     (1)      
Issuance of common stock, net of repurchases (in shares)   2       (3)  
Issuance of common stock, net of repurchases (302)   47     $ (349)  
Share-based compensation 129   129        
Net incremental tax benefit related to share-based compensation 87   87        
Adjustment to the carrying value of redeemable noncontrolling interests (21)   (21)        
Vesting of redeemable equity awards (2)   (2)        
Issuance of subsidiary shares in business combination 2   2        
Issuance of treasury stock 3   3        
Contributions from noncontrolling interest owners 80           80
Proceeds from early exercise of equity awards from a subsidiary 7           7
Tax impact of deemed dividend from GRAIL (10)   (10)        
Ending balance (in shares) at Jan. 01, 2017   189       43  
Ending balance at Jan. 01, 2017 2,270 $ 2 2,733 (1) 1,485 $ (2,022) 73
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) 719       726   (7)
Issuance of common stock, net of repurchases (in shares)   2       (1)  
Issuance of common stock, net of repurchases (248)   71     $ (319)  
Share-based compensation 164   164        
Adjustment to the carrying value of redeemable noncontrolling interests (136)   (136)        
Vesting of redeemable equity awards (13)   (13)        
Cumulative-effect adjustment from adoption of ASU 2016-09 48   3   45    
Deconsolidation of GRAIL (55)   11       (66)
Ending balance (in shares) at Dec. 31, 2017   191       44  
Ending balance at Dec. 31, 2017 $ 2,749 $ 2 $ 2,833 $ (1) $ 2,256 $ (2,341) $ 0
v3.8.0.1
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Cash flows from operating activities:      
Consolidated net income $ 678 $ 428 $ 458
Adjustments to reconcile net income to net cash provided by operating activities:      
Gain on deconsolidation of GRAIL (453)    
Depreciation expense 110 90 73
Amortization of intangible assets 46 51 54
Share-based compensation expense 164 129 133
Accretion of debt discount 30 30 39
Deferred income taxes 81 94 81
Impairment of intangible assets 23    
Cost-method investment gain, net     (16)
Gain on litigation settlement   (11)  
Other 1 13 4
Changes in operating assets and liabilities:      
Accounts receivable (26) 3 (96)
Inventory (33) (30) (81)
Prepaid expenses and other current assets 8 (1) (11)
Other assets (5) (7) (2)
Accounts payable 10 (2) 46
Accrued liabilities 81 (24) 99
Other long-term liabilities 160 16 5
Net cash provided by operating activities 875 779 786
Cash flows from investing activities:      
Purchases of available-for-sale securities (742) (895) (797)
Sales of available-for-sale securities 322 543 582
Maturities of available-for-sale securities 321 140 294
Net cash paid for acquisitions   (18) (37)
Proceeds from sale of GRAIL securities 278    
Deconsolidation of GRAIL cash (52)    
Net purchases of strategic investments (29) (14) (6)
Purchases of property and equipment (310) (260) (143)
Cash paid for intangible assets (2) (11)  
Net cash used in investing activities (214) (515) (107)
Cash flows from financing activities:      
Payments on financing obligations (9) (66) (245)
Payments on acquisition related contingent consideration liability (3) (29) (3)
Proceeds from issuance of debt 5 5  
Common stock repurchases (251) (249) (274)
Taxes paid related to net share settlement of equity awards (68) (100) (127)
Proceeds from issuance of common stock 71 47 72
Proceeds from early exercise of equity awards from a subsidiary   7  
Contributions from noncontrolling interest owners 79 89 32
Net cash used in financing activities (176) (296) (545)
Effect of exchange rate changes on cash and cash equivalents 5 (2) (1)
Net increase (decrease) in cash and cash equivalents 490 (34) 133
Cash and cash equivalents at beginning of year 735 769 636
Cash and cash equivalents at end of year 1,225 735 769
Supplemental cash flow information:      
Cash paid for income taxes $ 149 $ 60 $ 17
v3.8.0.1
Organization and Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Organization and Summary of Significant Accounting Policies
Organization and Summary of Significant Accounting Policies

Organization and Business

Illumina, Inc. is a provider of sequencing- and array-based solutions, which serves customers in a broad range of markets, enabling the adoption of genomic solutions in research and clinical settings. Our customers include leading genomic research centers, academic institutions, government laboratories, and hospitals, as well as pharmaceutical, biotechnology, agrigenomics, commercial molecular diagnostic laboratories, and consumer genomics companies.

Basis of Presentation

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles and include our accounts and our wholly-owned subsidiaries, majority-owned or controlled companies, and variable interest entities (VIEs) for which we are the primary beneficiary. All intercompany transactions and balances have been eliminated in consolidation.

We evaluate our ownership, contractual and other interests in entities that are not wholly-owned by us to determine if these entities are VIEs, and, if so, whether we are the primary beneficiary of the VIE. In determining whether we are the primary beneficiary of a VIE and therefore required to consolidate the VIE, we apply a qualitative approach that determines whether we have both (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses of, or the rights to receive benefits from, the VIE that could potentially be significant to that VIE. We continuously assess whether we are the primary beneficiary of a VIE as changes to existing relationships or future transactions may result in the consolidation or deconsolidation, as the case may be, of such VIE. We have not provided financial or other support during the periods presented to our VIEs that we were not previously contractually required to provide.

The equity method is used to account for investments in which we have the ability to exercise significant influence, but not control, over the investee. Such investments are recorded within other assets, and the share of net income or losses of equity investments is recognized on a one quarter lag in other income (expense), net.

Redeemable Noncontrolling Interests

Noncontrolling interests represent the portion of equity (net assets) in a consolidated entity that is not wholly-owned by us that is not attributable, directly or indirectly, to us. Noncontrolling interests with embedded contingent redemption features, such as put rights, that are not solely within our control are considered redeemable noncontrolling interests. Redeemable noncontrolling interests are presented outside of stockholders’ equity on the consolidated balance sheets.

Fiscal Year

Our fiscal year is 52 or 53 weeks ending the Sunday closest to December 31, with quarters of 13 or 14 weeks ending the Sunday closest to March 31, June 30, September 30, and December 31. The years ended December 31, 2017 and January 1, 2017 were 52 weeks and the year ended January 3, 2016 was 53 weeks.

Reclassifications

Certain prior period amounts have been reclassified to conform to the current period presentation.

Use of Estimates

The preparation of financial statements requires that management make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosures of contingent assets and liabilities. Actual results could differ from those estimates.
Recently Adopted Accounting Pronouncements

In March 2016, the Financial Accounting Standards Board issued Accounting Standard Update (ASU) 2016-09, Compensation - Stock Compensation (Topic 718), which aims to simplify the accounting for share-based payment transactions, including accounting for income taxes, classification on the statement of cash flows, accounting for forfeitures, and classification of awards as either liabilities or equity. This ASU was effective for us beginning in the first quarter of 2017.

This new standard increases the volatility of net income by requiring excess tax benefits from share-based payment arrangements to be classified as discrete items within the provision for income taxes, rather than recognizing excess tax benefits in additional paid-in capital. Upon adoption in Q1 2017, we recorded $45 million, net, to retained earnings, primarily related to unrealized tax benefits associated with share-based compensation. During the year ended December 31, 2017, excess tax benefits of $52 million were reflected as a component of the provision for income taxes. Also, as a result of the adoption of this new standard, we made an accounting policy election to recognize forfeitures as they occur and will no longer estimate expected forfeitures.

In addition, excess income tax benefits from share-based compensation arrangements are classified as cash flow from operations, rather than cash flow from financing activities. We elected to apply the cash flow classification guidance retrospectively and reclassified $91 million and $127 million from financing activity to operating activity for the years ended January 1, 2017 and January 3, 2016, respectively.

Recently Issued Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard is based on the principle that revenue should be recognized in an amount that reflects the consideration to which the entity expects to be entitled in exchange for the transfer of promised goods or services.

ASU 2014-09 and all subsequent amendments (collectively, the “new standards”) may be applied using either the full retrospective method, in which case the standard would be applied to each prior reporting period presented, or the modified retrospective method, in which case the cumulative effect of applying the standard would be recognized at the date of initial application. We will adopt the standards beginning the first quarter of 2018 using the modified retrospective method.

We have completed our assessment of the new standards and are finalizing the new required disclosures. Overall, we do not expect the timing of revenue recognition under the new standards to be materially different from our current revenue recognition policy. Based on our analysis of open contracts as of December 31, 2017, the cumulative effect of applying the new standards is not material.

In January 2016, the Financial Accounting Standards Board issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10), which requires equity investments (other than those accounted for under the equity method or those that result in consolidation) to be measured at fair value, with changes in fair value recognized in net income. A measurement alternative may be elected for equity investments that do not have readily determinable fair values. Under the alternative, equity investments are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. ASU 2016-01 will be effective for us beginning in the first quarter of 2018.

We expect to elect the measurement alternative for our cost-method investments. This election is applied prospectively and does not result in an adjustment to retained earnings. We anticipate that the adoption of ASU 2016-01 may increase the volatility of other income and expense, net, as a result of any remeasurement of our cost-method investments.

In February 2016, the Financial Accounting Standards Board issued Accounting Standard Update (ASU) 2016-02, Leases (Topic 842). The new standard requires lessees to recognize most leases on their balance sheet as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. ASU 2016-02 will be effective for us beginning in the first quarter of 2019. ASU 2016-02 will be adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We are currently evaluating the impact of ASU 2016-02 on the consolidated financial statements.

In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments, which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available for sale debt securities. The ASU is effective for us beginning in the first quarter of 2020, with early adoption permitted.  We are currently evaluating the impact of ASU 2016-13 on the consolidated financial statements.
Concentrations of Risk

We operate in markets that are highly competitive and rapidly changing. Significant technological changes, shifting customer needs, the emergence of competitive products or services with new capabilities, and other factors could negatively impact our operating results. A portion of our customers consist of university and research institutions that management believes are, to some degree, directly or indirectly supported by the United States Government. A significant change in current research funding, particularly with respect to the U.S. National Institutes of Health, could have an adverse impact on future revenues and results of operations.

We are also subject to risks related to our financial instruments including cash and cash equivalents, investments, and accounts receivable. Most of our cash and cash equivalents as of December 31, 2017 were deposited with U.S. financial institutions, either domestically or with their foreign branches. Our investment policy restricts the amount of credit exposure to any one issuer to 5% of the portfolio or 5% of the total issue size outstanding at the time of purchase and to any one industry sector, as defined by Clearwater Analytics (Industry Sector Report), to 30% of the portfolio at the time of purchase. There is no limit to the percentage of the portfolio that may be maintained in debt securities in U.S. government-sponsored entities, U.S. Treasury securities, and money market funds.

We require customized products and components that currently are available from a limited number of sources. We source certain key products and components included in our products from single vendors.

We perform regular reviews of customer activity and associated credit risks and do not require collateral or enter into netting arrangements. Shipments to customers outside the United States comprised 45%, 46%, and 46% of total revenue for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively. Customers outside the United States represented 48% of gross trade accounts receivable balance at both December 31, 2017 and January 1, 2017.

International sales entail a variety of risks, including currency exchange fluctuations, longer payment cycles, and greater difficulty in accounts receivable collection. We are also subject to general geopolitical risks, such as political, social and economic instability, and changes in diplomatic and trade relations. The risks of international sales are mitigated in part by the extent to which sales are geographically distributed. We have historically not experienced significant credit losses from investments and accounts receivable.

Fair Value Measurements

The fair value of assets and liabilities are based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. We use a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value:

Level 1 — Quoted prices in active markets for identical assets or liabilities.
Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts of financial instruments such as cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued liabilities, excluding acquisition-related contingent consideration liabilities, approximate the related fair values due to the short-term maturities of these instruments.

Functional Currency

The U.S. dollar is the functional currency of our international operations. We re-measure foreign subsidiaries’ monetary assets and liabilities to the U.S. dollar and record the net gains or losses resulting from re-measurement in other income (expense), net in the consolidated statements of income.

Acquisitions

All assets acquired and liabilities assumed, including contingent consideration and all contractual contingencies, are measured at fair value as of the acquisition date. Contingent purchase consideration to be settled in cash are re-measured to estimated fair value at each reporting period with the change in fair value recorded in selling, general and administrative expenses. In addition, in-process research and development (IPR&D) is capitalized and either amortized over the life of the product upon commercialization, or impaired if the project is abandoned. Post-acquisition adjustments in deferred tax asset valuation allowances and liabilities for uncertain tax positions are recorded in current period income tax expense.

Cash Equivalents and Short-Term Investments

Cash equivalents are comprised of short-term, highly-liquid investments with maturities of 90 days or less at the date of purchase.

Short-term investments consist predominantly of debt securities in U.S. government-sponsored entities, corporate debt securities, and U.S. Treasury securities. We classify short-term investments as available-for-sale at the time of purchase and evaluate such classification as of each balance sheet date. All short-term investments are recorded at estimated fair value. Unrealized gains and losses for available-for-sale securities are included in accumulated other comprehensive income, a component of stockholders’ equity. We evaluate our investments to assess whether those with unrealized loss positions are other than temporarily impaired. Impairments are considered to be other than temporary if they are related to deterioration in credit risk or if it is likely that the securities will be sold before the recovery of their cost basis. Realized gains, losses, and declines in value judged to be other than temporary are determined based on the specific identification method and are reported in interest income in the consolidated statements of income.

Accounts Receivable

Trade accounts receivable are recorded at the net invoice value and are not interest bearing. Receivables are considered past due based on the contractual payment terms. We reserve specific receivables if collectibility is no longer reasonably assured. We also reserve a percentage of trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. These reserves are re-evaluated on a regular basis and adjusted as needed. Once a receivable is deemed to be uncollectible, such balance is charged against the reserve.

Inventory

Inventory is stated at the lower of cost or net realizable value, on a first-in, first-out basis. Inventory includes raw materials and finished goods that may be used in the research and development process and such items are expensed as consumed or expired. Provisions for slow-moving, excess, and obsolete inventories are estimated based on product life cycles, quality issues, historical experience, and usage forecasts.

Property and Equipment

Property and equipment are stated at cost, subject to review for impairment, and depreciated over the estimated useful lives of the assets, using the straight-line method. Depreciation of leasehold improvements is recorded over the shorter of the lease term or the estimated useful life of the related assets. Amortization of assets that are recorded under capital leases are included in depreciation expense. Maintenance and repairs are expensed as incurred. When assets are sold, or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operating expense.

Costs incurred to develop internal-use software during the application development stage are recorded as computer software costs, at cost. Costs incurred in the development of such internal-use software, including external direct costs of materials and services and applicable compensation costs of employees devoted to specific software application development are capitalized. Cost incurred outside of the application development stage are expensed as incurred.

The estimated useful lives of the major classes of property and equipment are generally as follows:
 
Estimated Useful Lives
Building and leasehold improvements
4 to 30 years
Machinery and equipment
3 to 5 years
Computer hardware and software
3 to 7 years
Furniture and fixtures
7 years


Leases

Leases are reviewed and classified as capital or operating at their inception. Additionally, we evaluate whether we are the accounting owner during the construction period when we are involved in the construction of leased assets. For leases where we are the deemed accounting owner during the construction period, we record project construction costs paid or reimbursed by the landlord as construction in progress and a corresponding build-to-suit lease liability. For operating leases, rent expense is recorded on a straight-line basis over the term of the lease, which includes the construction build-out period and lease extension periods, if appropriate. The difference between rent payments and straight-line rent expense is recorded as deferred rent in accrued liabilities and other long-term liabilities. Lease incentives are amortized on a straight-line basis over the lease term as a reduction to rent expense. Leasehold improvements are capitalized and amortized over the shorter of the lease term or expected useful lives.
Goodwill, Intangible Assets and Other Long-Lived Assets

Goodwill, which has an indefinite useful life, represents the excess of cost over fair value of net assets acquired. Goodwill is reviewed for impairment at least annually during the second quarter, or more frequently if an event occurs indicating the potential for impairment. During the goodwill impairment review, we assess qualitative factors to determine whether it is more likely than not that the fair value of our reporting unit is less than the carrying amount, including goodwill. The qualitative factors include, but are not limited to, macroeconomic conditions, industry and market considerations, and the overall financial performance. If, after assessing the totality of these qualitative factors, we determine that it is not more likely than not that the fair value of our reporting unit is less than the carrying amount, then no additional assessment is deemed necessary. Otherwise, we proceed to perform the two-step test for goodwill impairment. The first step involves comparing the estimated fair value of the reporting unit with the carrying value, including goodwill. If the carrying amount of the reporting unit exceeds the fair value, the second step of the goodwill impairment test is performed to determine the amount of loss, which involves comparing the implied fair value of the goodwill to the carrying value of the goodwill. We may also elect to bypass the qualitative assessment in a period and elect to proceed to perform the first step of the goodwill impairment test. We performed the annual assessment for goodwill impairment in the second quarter of 2017, noting no impairment.

Our identifiable intangible assets are typically comprised of acquired core technologies, licensed technologies, customer relationships, license agreements, and trade names. The cost of identifiable intangible assets with finite lives is generally amortized on a straight-line basis over the assets’ respective estimated useful lives.

We regularly perform reviews to determine if any event has occurred that may indicate that intangible assets with finite useful lives and other long-lived assets are potentially impaired. If indicators of impairment exist, an impairment test is performed to assess the recoverability of the affected assets by determining whether the carrying amount of such assets exceeds the undiscounted expected future cash flows. If the affected assets are not recoverable, we estimate the fair value of the assets and record an impairment loss if the carrying value of the assets exceeds the fair value. Factors that may indicate potential impairment include a significant decline in our stock price and market capitalization compared to the net book value, significant changes in the ability of a particular asset to generate positive cash flows for our strategic business objectives, and the pattern of utilization of a particular asset.

During the year ended December 31, 2017, we performed a recoverability test when the planned use of a finite-lived acquired intangible asset changed, resulting in an impairment charge of $18 million recorded in cost of product revenue. Also, during the year ended December 31, 2017, we recorded a $5 million impairment charge of in-process research and development as the project had no future alternative use. Such impairments were recorded within the Core Illumina reportable segment. See further discussion of our segments in note “11. Segment Information, Geographic Data, and Significant Customers.”


Derivatives

We are exposed to foreign exchange rate risks in the normal course of business. We enter into foreign exchange contracts to manage foreign currency risks related to monetary assets and liabilities that are denominated in currencies other than the U.S. dollar. These foreign exchange contracts are carried at fair value in other current assets or accrued liabilities and are not designated as hedging instruments. Changes in the value of the derivatives are recognized in other income (expense), net, along with the re-measurement gain or loss on the foreign currency denominated assets or liabilities.

As of December 31, 2017, we had foreign exchange forward contracts in place to hedge exposures in the euro, Japanese yen, Australian dollar, and Canadian dollar. As of December 31, 2017 and January 1, 2017, the total notional amount of outstanding forward contracts in place for foreign currency purchases was $88 million and $69 million, respectively.

Warranties

We generally provide a one-year warranty on instruments. Additionally, a warranty on consumables is provided through the expiration date, which generally ranges from six to twelve months after the manufacture date. At the time revenue is recognized, an accrual is established for estimated warranty expenses based on historical experience as well as anticipated product performance. We periodically review the warranty reserve for adequacy and adjust the warranty accrual, if necessary, based on actual experience and estimated costs to be incurred. Warranty expense is recorded as a component of cost of product revenue.

Revenue Recognition

Revenue is generated primarily from the sale of products and services. Product revenue primarily consists of sales of instruments and consumables used in genetic analysis. Service and other revenue primarily consists of revenue generated from genotyping and sequencing services and instrument service contracts.
 
Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller’s price to the buyer is fixed or determinable, and collectibility is reasonably assured. In instances where final acceptance of the product or system is required, revenue is deferred until all the acceptance criteria have been met. We occasionally offer discounts on newly-introduced products to recent customers of existing products. Where applicable, a portion of revenue is deferred on the sales of existing products in recognition of the promotional discounts until the delivery of new products. All revenue is recorded net of discounts and sales taxes collected on behalf of governmental authorities.

 Revenue from product sales is recognized generally upon transfer of title to the customer, provided that no significant obligations remain and collection of the receivable is reasonably assured. Revenue from instrument service contracts is recognized as the services are rendered, typically evenly over the contract term. Revenue from genotyping and sequencing services is recognized when earned, which is generally at the time the genotyping or sequencing analysis data is made available to the customer or agreed-upon milestones are reached.
 
In order to assess whether the price is fixed or determinable, we evaluate whether an arrangement is cancellable or subject to future changes in price, deliverables, or other terms. If it is determined that the price is not fixed or determinable, revenue recognition is deferred until the price becomes fixed or determinable. The collectibility is assessed based on a number of factors, including past transaction history with, and the creditworthiness of, the customer. If the collection of a payment is not determined to be reasonably assured, revenue recognition is deferred until receipt of payment.
 
We regularly enter into contracts where revenue is derived from multiple deliverables including products or services. These products or services are generally delivered within a short time frame, approximately three to six months, after the contract execution date. Revenue recognition for contracts with multiple deliverables is based on the individual units of accounting determined to exist in the contract. A delivered item is considered a separate unit of accounting when the delivered item has value to the customer on a stand-alone basis. Items are considered to have stand-alone value when they are sold separately by any vendor or when the customer could resell the item on a stand-alone basis.

For transactions with multiple deliverables, consideration is allocated at the inception of the contract to all deliverables based on their relative selling price. The relative selling price for each deliverable is determined using vendor-specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence exists, our best estimate of the selling price is used for the deliverable.
 
In order to establish VSOE of selling price, the product or service must be regularly sold on a stand-alone basis with a substantial majority priced within a relatively narrow range. VSOE of selling price is usually the midpoint of that range. If there are not a sufficient number of stand-alone sales and VSOE of selling price cannot be determined, we consider whether third-party evidence can be used to establish selling price. Due to the lack of similar products and services sold by other companies within the industry, we have rarely established selling price using third-party evidence. If neither VSOE nor third-party evidence of selling price exists, we determine our best estimate of selling price using average selling prices over a rolling 12-month period coupled with an assessment of current market conditions. If the product or service has no history of sales or if the sales volume is not sufficient, we rely upon prices set by our pricing committee adjusted for applicable discounts. Revenue for delivered elements is recognized only when there are no uncertainties regarding customer acceptance.
 
In certain markets, products and services are sold to customers through distributors that specialize in life science products. In most sales through distributors, the product is delivered directly to customers. In cases where the product is delivered to a distributor, revenue recognition is deferred until acceptance is received from the distributor, and/or the end-user, if required by the applicable sales contract. The terms of sales transactions through distributors are consistent with the terms of direct sales to customers. These transactions are accounted for in accordance with our revenue recognition policy described herein.

Share-Based Compensation

Share-based compensation expense is incurred related to restricted stock, Employee Stock Purchase Plan (ESPP), and stock options.

Restricted stock units (RSU) and performance stock units (PSU) are both considered restricted stock. The fair value of restricted stock is determined by the closing market price of our common stock on the date of grant. Share-based compensation expense is recognized based on the fair value on a straight-line basis over the requisite service periods of the awards. PSU represents a right to receive a certain number of shares of common stock based on the achievement of corporate performance goals and continued employment during the vesting period. At each reporting period, we reassess the probability of the achievement of such corporate performance goals and any additional expenses resulting from an adjustment in the estimated shares to be released are treated as a cumulative catch-up in the period of adjustment.

The Black-Scholes-Merton option-pricing model is used to estimate the fair value of stock awards under ESPP. The model assumptions include expected volatility, term, dividends, and the risk-free interest rate. The expected volatility is determined by equally weighing the historical and implied volatility of our common stock. The historical volatility is generally commensurate with the estimated expected term of the stock awards, adjusted for the impact of unusual fluctuations and other relevant factors. The implied volatility is calculated from the implied market volatility of exchange-traded call options on our common stock. The expected term of an award is based on historical forfeiture experience, exercise activity, and on the terms and conditions of the stock awards. The expected dividend yield is determined to be 0% given that we have never declared or paid cash dividends on our common stock and do not anticipate paying such cash dividends. The risk-free interest rate is based upon U.S. Treasury securities with remaining terms similar to the expected term of the share-based awards.

Forfeitures are accounted for as incurred as reversal of any share-based compensation expense related to awards that will not vest.

Shipping and Handling Expenses

Shipping and handling expenses are included in cost of product revenue.

Research and Development

Research and development expenses include personnel expenses, contractor fees, license fees, facilities costs, and utilities. Expenditures relating to research and development are expensed in the period incurred.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs were $30 million, $20 million, and $19 million for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively.

Income Taxes

The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for the expected future tax benefit to be derived from tax loss and credit carryforwards. Deferred tax assets and liabilities are determined using the enacted tax rates in effect for the years in which those tax assets are expected to be realized. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date.

Deferred tax assets are regularly assessed to determine the likelihood they will be recovered from future taxable income. A valuation allowance is established when we believe it is more likely than not the future realization of all or some of a deferred tax asset will not be achieved. In evaluating the ability to recover deferred tax assets within the jurisdiction which they arise, we consider all available positive and negative evidence. Factors reviewed include the cumulative pre-tax book income for the past three years, scheduled reversals of deferred tax liabilities, history of earnings and reliable forecasting, projections of pre-tax book income over the foreseeable future, and the impact of any feasible and prudent tax planning strategies.

The impact of a tax position is recognized in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Any interest and penalties related to uncertain tax positions will be reflected in income tax expense.

Earnings per Share

Basic earnings per share attributable to Illumina stockholders is computed based on the weighted average number of common shares outstanding during the period. Diluted earnings per share attributable to Illumina stockholders is computed based on the sum of the weighted average number of common shares and potentially dilutive common shares outstanding during the period. Per-share earnings of our VIEs are included in the consolidated basic and diluted earnings per share computations based on our share of the VIE’s securities.

Potentially dilutive common shares consist of shares issuable under convertible senior notes and equity awards. Convertible senior notes have a dilutive impact when the average market price of our common stock exceeds the applicable conversion price of the respective notes. Potentially dilutive common shares from equity awards are determined using the average share price for each period under the treasury stock method. In addition, proceeds from exercise of equity awards and the average amount of unrecognized compensation expense for equity awards are assumed to be used to repurchase shares.

The following table presents the calculation of weighted average shares used to calculate basic and diluted earnings per share (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Weighted average shares outstanding
146

 
147

 
145

Effect of potentially dilutive common shares from:
 
 
 
 
 
Convertible senior notes

 

 
2

Equity awards
2

 
1

 
2

Weighted average shares used in calculating diluted earnings per share
148

 
148

 
149



Accumulated Other Comprehensive Loss

Comprehensive income is comprised of net income and other comprehensive income. Accumulated other comprehensive loss on the consolidated balance sheets at December 31, 2017 and January 1, 2017 includes accumulated foreign currency translation adjustments and unrealized gains and losses on the available-for-sale securities.

The components of accumulated other comprehensive income (loss) are as follows (in millions):
 
December 31,
2017
 
January 1,
2017
Foreign currency translation adjustments
$
1

 
$
1

Unrealized loss on available-for-sale securities, net of deferred tax
(2
)
 
(2
)
Total accumulated other comprehensive loss
$
(1
)
 
$
(1
)
v3.8.0.1
Balance Sheet Account Details
12 Months Ended
Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Account Details
Balance Sheet Account Details

Short-Term Investments

The following is a summary of short-term investments (in millions):
 
December 31, 2017
 
January 1, 2017
 
 
Amortized
Cost
 
Gross
Unrealized
Losses
 
 
Estimated
Fair Value
 
 
Amortized
Cost
 
Gross
Unrealized
Losses
 
 
Estimated
Fair Value
Available-for-sale securities:
Debt securities in government-sponsored entities
$
67

 
$

 
$
67

 
$
34

 
$

 
$
34

Corporate debt securities
423

 
(2
)
 
421

 
478

 
(2
)
 
476

U.S. Treasury securities
433

 
(1
)
 
432

 
316

 
(2
)
 
314

Total available-for-sale securities
$
923

 
$
(3
)
 
$
920

 
$
828

 
$
(4
)
 
$
824



Contractual maturities of available-for-sale debt securities as of December 31, 2017 are as follows (in millions):
 
Estimated Fair Value
Due within one year
$
686

After one but within five years
234

Total
$
920


We have the ability, if necessary, to liquidate any of our cash equivalents and short-term investments in order to meet our liquidity needs in the next 12 months. Accordingly, those investments with contractual maturities greater than one year from the date of purchase nonetheless are classified as short-term on the accompanying consolidated balance sheets.

Strategic Investments

As of December 31, 2017 and January 1, 2017, the aggregate carrying amounts of our cost-method investments in non-publicly traded companies were $250 million and $57 million, respectively, included in other assets. Revenue recognized from transactions with such companies were $127 million, $56 million, and $61 million for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively.

Cost-method investments are assessed for impairment quarterly. We determine that it is not practicable to estimate the fair value of the cost-method investments on a regular basis and do not reassess the fair value of cost-method investments unless there are identified events or changes in circumstances that may have a significant adverse effect on the fair value of the investments. No material impairment losses were recorded during the years ended December 31, 2017, January 1, 2017, and January 3, 2016.

During the year ended January 3, 2016, we recognized an $18 million gain on the dispositions of cost-method investments.

We invest in a venture capital investment fund (the Fund) with a capital commitment of $100 million that is callable over ten years, of which $83 million remains as of December 31, 2017. Our investment in the Fund is accounted for as an equity method investment. The carrying amounts included in other assets were $16 million and $10 million as of December 31, 2017, and January 1, 2017, respectively.

Accounts Receivable

Accounts receivable, net consist of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Trade accounts receivable, gross
$
414

 
$
385

Allowance for doubtful accounts
(3
)
 
(4
)
Total accounts receivable, net
$
411

 
$
381



Inventory

Inventory consists of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Raw materials
$
93

 
$
102

Work in process
188

 
161

Finished goods
52

 
37

Total inventory
$
333

 
$
300



Property and Equipment

Property and equipment, net consists of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Leasehold improvements
$
331

 
$
270

Machinery and equipment
316

 
274

Computer hardware and software
185

 
156

Furniture and fixtures
34

 
24

Building
155

 
9

Construction in progress
326

 
307

Total property and equipment, gross
1,347

 
1,040

Accumulated depreciation
(416
)
 
(327
)
Total property and equipment, net
$
931

 
$
713



Property and equipment, net included non-cash expenditures of $117 million, $220 million and $24 million for the years ended December 31, 2017, January 1, 2017 and January 3, 2016, respectively, which were excluded from the consolidated statements of cash flows. Such non-cash expenditures included $79 million, $193 million and $10 million recorded under build-to-suit lease accounting for the years ended December 31, 2017, January 1, 2017 and January 3, 2016, respectively.

Goodwill

Changes to goodwill balance from January 3, 2016 through December 31, 2017 are as follows (in millions):
 
Goodwill
Balance as of January 3, 2016
$
753

Acquisitions
23

Balance as of January 1, 2017
776

GRAIL deconsolidation
(5
)
Balance as of December 31, 2017
$
771



In January 2016, we closed two acquisitions consisting of $18 million in upfront cash payments, equity instruments, and certain contingent consideration provisions.

Accrued Liabilities

Accrued liabilities consist of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Accrued compensation expenses
$
177

 
$
112

Deferred revenue, current portion
130

 
121

Accrued taxes payable
50

 
32

Customer deposits
20

 
20

Other, including warranties (a)
55

 
57

Total accrued liabilities
$
432

 
$
342



(a) Changes in reserve for product warranties from December 28, 2014 through December 31, 2017 are as follows (in millions):
 
Warranty Reserve
Balance as of December 28, 2014
$
16

Additions charged to cost of revenue
28

Repairs and replacements
(27
)
Balance as of January 3, 2016
17

Additions charged to cost of revenue
21

Repairs and replacements
(25
)
Balance as of January 1, 2017
13

Additions charged to cost of revenue
26

Repairs and replacements
(22
)
Balance as of December 31, 2017
$
17



Investments in Consolidated Variable Interest Entities

Helix Holdings I, LLC

In July 2015, we obtained a 50% voting equity ownership interest in Helix Holdings I, LLC (Helix), a limited liability company formed with unrelated third-party investors to pursue the development and commercialization of a marketplace for consumer genomics. We determined that Helix is a variable interest entity as the holders of the at-risk equity investments as a group lack the power to direct the activities of Helix that most significantly impact Helix’s economic performance. Additionally, we determined that we have (a) unilateral power over one of the activities that most significantly impacts the economic performance of Helix through its contractual arrangements and no one individual party has unilateral power over the remaining significant activities of Helix and (b) the obligation to absorb losses of and the right to receive benefits from Helix that are potentially significant to Helix. As a result, we are deemed to be the primary beneficiary of Helix and are required to consolidate Helix.

As contractually committed, we contributed certain perpetual licenses, instruments, intangibles, initial laboratory setup, and discounted supply terms in exchange for voting equity interests in Helix. Such contributions are recorded at their historical basis as they remain within the control of Illumina. Helix is financed through cash contributions made by the third-party investors in exchange for voting equity interests in Helix.

Certain noncontrolling Helix investors may require us to redeem all noncontrolling interests in cash at the then approximate fair market value. Such redemption right is exercisable at the option of certain noncontrolling interest holders after January 1, 2021, provided that a bona fide pursuit of the sale of Helix has occurred and an initial public offering of Helix has not been completed. The fair value of the redeemable noncontrolling interests is considered a Level 3 instrument.

As the contingent redemption is outside of the control of Illumina, the redeemable noncontrolling interests in Helix are classified outside of stockholders’ equity on the accompanying consolidated balance sheets. The balance of the redeemable noncontrolling interests is reported at the greater of its carrying value after receiving its allocation of Helix’s profits and losses or its estimated redemption value at each reporting date. As of December 31, 2017, the noncontrolling shareholders and Illumina each held 50% of Helix’s outstanding voting equity interests.

The assets and liabilities of Helix are not significant to our financial position as of December 31, 2017. Helix has an immaterial impact on our consolidated statements of income and cash flows for the fiscal year ended December 31, 2017.

As of December 31, 2017, the accompanying consolidated balance sheet includes $18 million of cash and cash equivalents attributable to Helix that will be used to settle their respective obligations and will not be available to settle obligations of Illumina.

GRAIL, Inc.

In January 2016, we obtained a majority equity ownership interest in GRAIL, a company formed with unrelated third-party investors to develop a blood test for early-stage cancer detection. We determined that GRAIL was a variable interest entity as the entity lacked sufficient equity to finance its activities without additional support. Additionally, we determined that we had (a) control of GRAIL’s board of directors, which had unilateral power over the activities that most significantly impacted the economic performance of GRAIL and (b) the obligation to absorb losses of, and the right to receive benefits from, GRAIL that were potentially significant to GRAIL. As a result, we were deemed to be the primary beneficiary of GRAIL and were required to consolidate GRAIL.

In January 2016, GRAIL completed its Series A convertible preferred stock financing, raising $120 million, of which we invested $40 million. Additionally, Illumina and GRAIL executed a long-term supply agreement in which we contributed employees and discounted supply terms in exchange for 113 million shares of GRAIL’s Class B common stock. Such contributions were recorded at their historical basis as they remained within the control of Illumina. The $80 million received by GRAIL from unrelated third-party investors upon issuance of its Series A convertible preferred stock was classified as noncontrolling interests in stockholders’ equity on the consolidated balance sheet.

In June 2016, GRAIL authorized for issuance 98 million shares of Series A-1 convertible preferred stock, all of which were issued to Illumina in exchange for Illumina’s 98 million shares of GRAIL Class B common stock. As a result of the exchange, we recorded a $10 million deemed dividend, net of tax of $10 million, through equity, which was eliminated in consolidation.

Deconsolidation of GRAIL

On February 28, 2017, GRAIL completed the initial close of its Series B preferred stock financing, raising over $900 million, in which we did not participate. Concurrent with the financing, GRAIL repurchased from Illumina 35 million shares of its Series A preferred stock and approximately 34 million shares of its Series A-1 preferred stock for an aggregate purchase price of $278 million. At this time, we ceased to have a controlling financial interest in GRAIL and our equity ownership was reduced from 52% to 19%. Additionally, our voting interest was reduced to 13%, and we no longer had representation on GRAIL’s board of directors. As a result, we deconsolidated GRAIL’s financial statements effective February 28, 2017 and account for the remaining retained investment as a cost-method investment. During the three months ended July 2, 2017, we purchased approximately 3 million Series B preferred shares for $14 million resulting in an ownership of approximately 17% of GRAIL’s outstanding stock and a 12% voting interest. As of December 31, 2017, we hold $185 million in other assets related to this investment, which consists of 5 million Series A preferred shares, and approximately 3 million Series B preferred shares and 78 million Class A common shares of GRAIL.

The operations of GRAIL from January 2, 2017 up to February 28, 2017, the date of deconsolidation, are included in the accompanying consolidated statements of income for the year ended December 31, 2017. During this period, we absorbed approximately 50% of GRAIL’s losses based upon our proportional ownership of GRAIL’s common stock.

On February 28, 2017, we recorded a pretax gain of $453 million included in other income (expense), net, of which $159 million relates to the remeasurement of our retained equity interest to its fair value. The pretax gain on deconsolidation includes (i) the consideration received from GRAIL for its repurchase of a portion of our ownership interest, (ii) the derecognition of the carrying amounts of GRAIL’s assets and liabilities, (iii) the derecognition of the noncontrolling interest related to GRAIL, and (iv) the recording of our remaining interest in GRAIL at fair value. This fair value measurement of our remaining interest was derived using the market approach. Significant estimates and assumptions required for this valuation included, but were not limited to, various Black-Scholes option-pricing model assumptions as of the date of deconsolidation and estimated discounts for lack of marketability related to the equity securities. These unobservable inputs, which represent a Level 3 measurement, are supported by little or no market activity and reflect our own assumptions in measuring fair value. 

In connection with the deconsolidation of GRAIL, the parties amended their long-term supply agreement, including the discounted supply terms. The repurchase and supply arrangements, which were entered into concurrently, contain various elements and, as such, are deemed to be an arrangement with multiple deliverables as defined under the respective authoritative accounting guidance. We determined that each of the elements, which include the purchase obligation, the purchase right, and services to be provided in accordance with the long-term supply agreement, were at, or approximated, fair value on a stand-alone basis, and therefore, there was no discount to allocate among the deliverables. As such, none of the deconsolidation gain was allocated to these elements.
 
Redeemable Noncontrolling Interests

The activity of the redeemable noncontrolling interests from December 28, 2014 through December 31, 2017 is as follows (in millions):
 
Redeemable Noncontrolling Interests
Balance as of December 28, 2014
$

Cash contributions
57

Amount held in escrow by third party
(24
)
Net loss attributable to noncontrolling interests
(4
)
Adjustment up to the redemption value
4

Balance as of January 3, 2016
33

Cash contributions
9

Vesting of redeemable equity awards
2

Net loss attributable to noncontrolling interests
(21
)
Adjustment up to the redemption value
21

Balance as of January 1, 2017
44

Amount released from escrow
79

Vesting of redeemable equity awards
13

Net loss attributable to noncontrolling interests
(41
)
Adjustment up to the redemption value
136

Deconsolidation of GRAIL
(11
)
Balance as of December 31, 2017
$
220

v3.8.0.1
Intangible Assets
12 Months Ended
Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]  
Intangible Assets
Intangible Assets

Intangible assets, excluding goodwill, include acquired licensed and core technologies, customer relationships, license agreements, trade name, and in-process research and development (IPR&D). Amortization for the intangible assets that have finite useful lives is generally recorded on a straight-line basis over their useful lives.
  
A summary of the finite-lived identifiable intangible assets is as follows (in millions):
 
December 31, 2017
 
January 1, 2017
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Intangibles,
Net
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Intangibles,
Net
Licensed technologies
$
95

 
$
(74
)
 
$
21

 
$
95

 
$
(64
)
 
$
31

Core technologies
300

 
(161
)
 
139

 
328

 
(142
)
 
186

Customer relationships
32

 
(25
)
 
7

 
33

 
(22
)
 
11

License agreements
14

 
(8
)
 
6

 
14

 
(7
)
 
7

Trade name
7

 
(5
)
 
2

 
5

 
(3
)
 
2

Total finite-lived intangible assets, net
$
448

 
$
(273
)
 
$
175

 
$
475

 
$
(238
)
 
$
237




The estimated annual amortization of finite-lived intangible assets for the next five years is shown in the following table (in millions). Actual amortization expense to be reported in future periods could differ from these estimates as a result of acquisitions, divestitures, and asset impairments, among other factors.
 
Estimated Annual Amortization
2018
$
36

2019
32

2020
24

2021
21

2022
17

Thereafter
45

Total
$
175

v3.8.0.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2017
Fair Value Disclosures [Abstract]  
Fair Value Measurements
Fair Value Measurements

Fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2017 and January 1, 2017 are as follows (in millions):
 
December 31, 2017
 
January 1, 2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
Level 1
 
Level 2
 
Level 3
 
Total
Assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds (cash equivalent)
$
957

 
$

 
$

 
$
957

 
$
386

 
$

 
$

 
$
386

Debt securities in government-sponsored entities

 
67

 

 
67

 

 
34

 

 
34

Corporate debt securities

 
421

 

 
421

 

 
476

 

 
476

U.S. Treasury securities
432

 

 

 
432

 
314

 

 

 
314

Deferred compensation plan assets

 
35

 

 
35

 

 
31

 

 
31

Total assets measured at fair value
$
1,389

 
$
523

 
$

 
$
1,912

 
$
700

 
$
541

 
$

 
$
1,241

Liabilities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Acquisition-related contingent consideration liabilities
$

 
$

 
$

 
$

 
$

 
$

 
$
4

 
$
4

Deferred compensation liability

 
33

 

 
33

 

 
29

 

 
29

Total liabilities measured at fair value
$

 
$
33

 
$

 
$
33

 
$

 
$
29

 
$
4

 
$
33



We hold available-for-sale securities that consist of highly-liquid, investment-grade debt securities. We consider information provided by our investment accounting and reporting service provider in the measurement of fair value of our debt securities. The investment service provider provides valuation information from an industry-recognized valuation service. Such valuations may be based on trade prices in active markets for identical assets or liabilities (Level 1 inputs) or valuation models using inputs that are observable either directly or indirectly (Level 2 inputs), such as quoted prices for similar assets or liabilities, yield curve, volatility factors, credit spreads, default rates, loss severity, current market and contractual prices for the underlying instruments or debt, broker and dealer quotes, as well as other relevant economic measures. Our deferred compensation plan assets consist primarily of investments in life insurance contracts carried at cash surrender value, which reflects the net asset value of the underlying publicly traded mutual funds. We perform control procedures to corroborate the fair value of our holdings, including comparing valuations obtained from our investment service provider to valuations reported by our asset custodians, validating pricing sources and models, and reviewing key model inputs, if necessary.

The fair value of any contingent consideration liabilities is reassessed on a quarterly basis using the income approach. Assumptions used to estimate the acquisition date fair value of the contingent consideration include discount rates ranging from 4% to 6% and the probability of achieving certain milestones. The fair value measurement of the contingent consideration is based on significant inputs not observed in the market (Level 3 inputs). Significant inputs used in the measurement include probabilities of achieving the remaining milestones and the discount rates, which depend on the milestone risk profiles. The changes in fair value of the contingent consideration during the years ended December 31, 2017, January 1, 2017, and January 3, 2016 were due to changes in the estimated payments and discounting periods.

Changes in estimated fair value of contingent consideration liabilities from December 28, 2014 through December 31, 2017 are as follows (in millions):
 
Contingent
Consideration
Liability
(Level 3 
Measurement)
Balance as of December 28, 2014
$
44

Change in estimated fair value, recorded in selling, general and administrative expenses
(6
)
Cash payments
(3
)
Balance as of January 3, 2016
35

Additional liability recorded as a result of a current period acquisition
5

Change in estimated fair value, recorded in selling, general and administrative expenses
(1
)
Cash payments
(35
)
Balance as of January 1, 2017
4

Change in estimated fair value, recorded in selling, general and administrative expenses

(1
)
Cash payments
(3
)
Balance as of December 31, 2017
$

v3.8.0.1
Debt and Other Commitments
12 Months Ended
Dec. 31, 2017
Debt Disclosure [Abstract]  
Debt and Other Commitments
Debt and Other Commitments

Summary of debt obligations

Debt obligations consist of the following (dollars in millions):
 
December 31,
2017
 
January 1,
2017
Principal amount of 2019 Notes outstanding
$
633

 
$
633

Principal amount of 2021 Notes outstanding
517

 
517

Unamortized discount of liability component
(75
)
 
(105
)
       Net carrying amount of liability component
1,075

 
1,045

Obligations under financing leases
113

 
9

Other
4

 
4

Less: current portion
(10
)
 
(2
)
       Long-term debt
$
1,182

 
$
1,056

Carrying value of equity component, net of issuance costs
$
161

 
$
161

Fair value of outstanding notes (Level 2)
$
1,305

 
$
1,108

Weighted average remaining amortization period of discount on the liability component
2.8 years

 
3.6 years




0% Convertible Senior Notes due 2019 (2019 Notes) and 0.5% Convertible Senior Notes due 2021 (2021 Notes)

In June 2014, we issued $633 million aggregate principal amount of 0% convertible senior notes due 2019 (2019 Notes) and $517 million aggregate principal amount of 0.5% convertible senior notes due 2021 (2021 Notes) in an offering conducted in accordance with Rule 144A under the Securities Act of 1933, as amended. The Notes were issued at 100% of par value. The net proceeds from the issuance, after deducting the offering expenses payable by us, was $1,132 million. We used the net proceeds plus cash on hand to repurchase a portion of the outstanding 2016 Notes in privately negotiated transactions concurrently with the issuance of the 2019 and 2021 Notes.

Both the 2019 and 2021 Notes will be convertible into cash, shares of common stock, or a combination of cash and shares of common stock, at our election, based on an initial conversion rate, subject to adjustment, of 3.9318 shares per $1,000 principal amount of the notes (which represents an initial conversion price of approximately $254.34 per share), only in the following circumstances and to the following extent: (1) during the five business-day period after any 10 consecutive trading day period (the measurement period) in which the trading price per 2019 and 2021 Note for each day of such measurement period was less than 98% of the product of the last reported sale price of our common stock and the conversion rate on each such day; (2) during any calendar quarter (and only during that quarter) after the calendar quarter ending September 30, 2014, if the last reported sale price of our common stock for 20 or more trading days in the period of 30 consecutive trading days ending on the last trading day of the immediately preceding calendar quarter exceeds 130% of the applicable conversion price in effect on the last trading day of the immediately preceding calendar quarter; (3) upon the occurrence of specified events described in the indenture for the 2019 and 2021 Notes; and (4) at any time on or after March 15, 2019 for the 2019 Notes, or March 15, 2021 for the 2021 Notes, through the second scheduled trading day immediately preceding the maturity date.

As noted in the indentures for the 2019 and 2021 Notes, it is our intent and policy to settle conversions through combination settlement, which essentially involves repayment of an amount of cash equal to the “principal portion” and delivery of the “share amount” in excess of the conversion value over the principal portion in shares of common stock. In general, for each $1,000 in principal, the “principal portion” of cash upon settlement is defined as the lesser of $1,000 and the conversion value during the 20-day observation period. The conversion value is the sum of the daily conversion value which is the product of the effective conversion rate divided by 20 days and the daily volume weighted average price (VWAP) of our common stock. The “share amount” is the cumulative “daily share amount” during the observation period, which is calculated by dividing the daily VWAP into the difference between the daily conversion value (i.e., conversion rate x daily VWAP) and $1,000.

The 2019 Notes carry no coupon interest. We pay 0.5% interest per annum on the principal amount of the 2021 Notes, payable semiannually in arrears in cash on June 15 and December 15 of each year, beginning on December 15, 2014. The 2019 and 2021 Notes mature on June 15, 2019 and June 15, 2021, respectively. If a designated event, as defined in the indentures for the 2019 and 2021 Notes, such as acquisition, merger, or liquidation, occurs prior to the maturity date, subject to certain limitations, holders of the notes may require us to repurchase all or a portion of their notes for cash at a repurchase price equal to 100% of the principal amount of the notes to be repurchased, plus any accrued and unpaid interest to, but excluding, the repurchase date.

The liability and equity components of the 2019 and 2021 Notes are accounted for in accordance with authoritative guidance for convertible debt instruments that may be settled in cash upon conversion. The guidance requires the carrying amount of the liability component to be estimated by measuring the fair value of a similar liability that does not have an associated conversion feature. Because we have no outstanding non-convertible public debt, we determined that market-traded senior, unsecured corporate bonds represent a similar liability to the convertible senior notes without the conversion option. Based on market data available for publicly traded, senior, unsecured corporate bonds issued by companies in the same industry as us, and with similar maturities to the 2019 and 2021 Notes, we estimated the implied interest rates of our 2019 and 2021 Notes to be 2.9% and 3.5%, respectively, assuming no conversion option. Assumptions used in the estimate represent what market participants would use in pricing the liability component, including market interest rates, credit standing, and yield curves, all of which are defined as Level 2 observable inputs. The estimated implied interest rates were applied to the 2019 and 2021 Notes, which resulted in a fair value of the liability component in aggregate of $972 million upon issuance, calculated as the present value of implied future payments based on the $1,150 million aggregate principal amount. The $161 million difference between the cash proceeds of $1,133 million and the estimated fair value of the liability component was recorded in additional paid-in capital as the 2019 and 2021 Notes are not considered redeemable.

As a policy election under applicable guidance related to the calculation of diluted net income per share, we elected the combination settlement method as our stated settlement policy and applied the treasury stock method in the calculation of the potential dilutive impact of the 2019 and 2021 Notes. Neither the 2019 nor the 2021 Notes were convertible as of December 31, 2017, and had no dilutive impact during the year ended December 31, 2017. If the 2019 and 2021 Notes had been converted as of December 31, 2017, the if-converted value would not exceed the principal amount.

0.25% Convertible Senior Notes due 2016

In 2011, we issued $920 million aggregate principal amount of 0.25% convertible senior notes due 2016 (2016 Notes) with a maturity date of March 15, 2016. The effective rate of the liability component was estimated to be 4.5%. Based upon meeting the stock trading price conversion requirement during the three months ended March 30, 2014, the 2016 Notes became convertible on April 1, 2014 through, and including, March 11, 2016. All notes were converted by March 11, 2016.

Leases

We lease office and manufacturing facilities under various non-cancellable lease agreements. Facility leases generally provide for periodic rent increases, and many contain escalation clauses and renewal options. Certain leases require us to pay property taxes and routine maintenance. We are headquartered in San Diego, California and lease facilities in San Diego and the San Francisco Bay Area in California; Madison, Wisconsin; Morrisville, North Carolina; Australia; Brazil; Canada; China; France; Japan; Singapore; the Netherlands; South Korea; and the United Kingdom.

We evaluate whether we are the accounting owner of leased assets during the construction period when we are involved in the construction of leased assets. As of December 31, 2017, we are considered the owner of two construction projects for accounting purposes only under build-to-suit lease accounting due to certain indemnification obligations related to the construction. As of December 31, 2017 and January 1, 2017, we recorded $144 million and $223 million, respectively, in project construction costs paid or reimbursed by the landlord as construction in progress and a corresponding build-to-suit lease liability.

During the year ended December 31, 2017, construction of a build-to-suit property was completed. We concluded that we do not qualify for “sale-leaseback” treatment and the lease is accounted for as a financing obligation. Accordingly, $104 million of construction in progress and build-to-suit lease liability were reclassified to building asset and obligations under financing leases, respectively.

On February 28, 2017, GRAIL was deconsolidated, as further described in note “2. Balance Sheet Account Details”, and $58 million of construction in progress and the corresponding build-to-suit lease liability were removed.

As of December 31, 2017, annual future minimum payments of our operating leases and build-to-suit leases, which include those leases accounted for as a financing obligation, were as follows (in millions):
 
Operating
Leases
 
Sublease
Income
 
Net Operating
Leases
 
Build-to-suit Leases
2018
$
55

 
$
(9
)
 
$
46

 
$
22

2019
60

 
(10
)
 
50

 
20

2020
58

 
(10
)
 
48

 
20

2021
57

 
(10
)
 
47

 
21

2022
54

 
(11
)
 
43

 
21

Thereafter
468

 
(16
)
 
452

 
190

Total minimum lease payments
$
752

 
$
(66
)
 
$
686

 
$
294



Rent expense was $46 million, $46 million, and $39 million for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively. As of December 31, 2017 and January 1, 2017, the deferred rent balance related to our operating leases was $115 million and $107 million, respectively, of which the long-term portion of $113 million and $104 million, respectively, were recorded in other long-term liabilities.

Facility exit obligations were recorded upon vacating our former headquarters in 2011. Changes in the facility exit obligation from December 28, 2014 through December 31, 2017, are as follows (in millions):
 
Facility Exit Obligation
Balance as of December 28, 2014
$
38

Adjustment to facility exit obligation
(5
)
Accretion of interest expense
2

Cash payments
(13
)
Balance as of January 3, 2016
22

Accretion of interest expense
1

Cash payments
(4
)
Balance as of January 1, 2017
19

Accretion of interest expense
1

Cash payments
(3
)
Balance as of December 31, 2017
$
17


Purchase Obligations

In the normal course of business, we enter into agreements to purchase goods or services that are not cancelable without penalty, primarily related to licensing and supply arrangements. For those agreements with variable terms, we do not estimate the total obligation beyond any minimum quantities or pricing as of the reporting date. Licensing agreements under which we commit to minimum royalty payments, some of which are subject to adjustment, may be terminated prior to the expiration of underlying intellectual property under certain circumstances. Annual minimum payments for noncancelable purchase obligations as of December 31, 2017 are as follows (in millions):
 
Minimum Payments
2018
$
27

2019
60

2020
20

Total
$
107

v3.8.0.1
Share-based Compensation Expense
12 Months Ended
Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Share-based Compensation Expense
Share-based Compensation Expense

Share-based compensation expense for all stock awards consists of the following (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Cost of product revenue
$
12

 
$
9

 
$
10

Cost of service and other revenue
2

 
2

 
2

Research and development
51

 
42

 
42

Selling, general and administrative
99

 
76

 
79

Share-based compensation expense before taxes
164

 
129

 
133

Related income tax benefits
(48
)
 
(41
)
 
(39
)
Share-based compensation expense, net of taxes
$
116

 
$
88

 
$
94



The assumptions used for the specified reporting periods and the resulting estimates of weighted-average fair value per share for stock purchased under the ESPP are as follows:
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Risk-free interest rate
0.50% - 1.22%

 
0.40% - 0.50%

 
0.07% - 0.33%

Expected volatility
29% - 44%

 
40% - 44%

 
29% - 38%

Expected term
0.5 - 1.0 year

 
0.5 - 1.0 year

 
0.5 - 1.0 year

Expected dividends
0
%
 
0
%
 
0
%
Weighted-average grant-date fair value per share
$
46.81

 
$
48.29

 
$
53.92



As of December 31, 2017, approximately $394 million of total unrecognized compensation cost related to restricted stock and ESPP shares issued to date are expected to be recognized over a weighted-average period of approximately 2.7 years.
v3.8.0.1
Stockholders' Equity
12 Months Ended
Dec. 31, 2017
Equity [Abstract]  
Stockholders' Equity
Stockholders’ Equity

The 2015 Stock and Incentive Compensation Plan (the 2015 Stock Plan) and the New Hire Stock and Incentive Plan allow for the issuance of stock options, restricted stock units and awards, and performance stock units. As of December 31, 2017, approximately 5.3 million shares remained available for future grants under the 2015 Stock Plan. There is no set number of shares reserved for issuance under the New Hire Stock and Incentive Plan.

Restricted Stock

We issue restricted stock units (RSU) and performance stock units (PSU), which are both considered restricted stock. We grant restricted stock pursuant to the 2015 Stock Plan and satisfy such grants through the issuance of new shares. RSU are share awards that, upon vesting, will deliver to the holder shares of our common stock. RSU generally vest over a four-year period with equal vesting on anniversaries of the grant date. We issue PSU for which the number of shares issuable at the end of a three-year performance period can reach up to 150% of the shares approved in the award based on our performance relative to specified earnings per share targets and continued employment through the vesting period.

A summary of restricted stock activity and related information from December 28, 2014 through December 31, 2017 is as follows (in thousands, except per share amounts):
 
Restricted
Stock Units
(RSU)
 
Performance
Stock Units
(PSU)(1)
 
Weighted-Average Grant-
Date Fair Value per Share
 
 
 
RSU
 
PSU
Outstanding at December 28, 2014
2,841

 
1,257

 
$
92.35

 
$
96.21

Awarded
756

 
194

 
$
184.10

 
$
183.29

Vested
(1,138
)
 
(741
)
 
$
75.29

 
$
60.80

Cancelled
(253
)
 
(127
)
 
$
99.50

 
$
99.30

Outstanding at January 3, 2016
2,206

 
583

 
$
131.80

 
$
169.41

Awarded
1,245

 
172

 
$
132.47

 
$
113.56

Vested
(928
)
 
(199
)
 
$
105.49

 
$
148.99

Cancelled
(230
)
 
(96
)
 
$
139.74

 
$
163.05

Outstanding at January 1, 2017
2,293

 
460

 
$
141.80

 
$
158.66

Awarded
879

 
238

 
$
207.38

 
$
191.53

Vested
(861
)
 
(92
)
 
$
131.62

 
$
189.09

Cancelled
(226
)
 
(64
)
 
$
149.03

 
$
173.83

Outstanding at December 31, 2017
2,085

 
542

 
$
172.92

 
$
166.15

______________________________________
(1)
The number of units reflect the estimated number of shares to be issued at the end of the performance period.

Pre-tax intrinsic values and fair value of vested restricted stock are as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Pre-tax intrinsic value of outstanding restricted stock:
 
 
 
 
 
RSU
$
456

 
$
294

 
$
423

PSU
$
118

 
$
59

 
$
112

 
 
 
 
 
 
Fair value of restricted stock vested:
 
 
 
 
 
RSU
$
113

 
$
98

 
$
86

PSU
$
17

 
$
30

 
$
45



Stock Options

Stock option activity from December 28, 2014 through December 31, 2017 is as follows:
 
Options
(in thousands)
 
Weighted-
Average
Exercise Price
Outstanding at December 28, 2014
3,211

 
$
34.74

Exercised
(1,529
)
 
$
28.54

Cancelled
(83
)
 
$
10.31

Outstanding at January 3, 2016
1,599

 
$
41.95

Exercised
(552
)
 
$
29.41

Cancelled
(2
)
 
$
46.35

Outstanding at January 1, 2017
1,045

 
$
48.56

Exercised
(723
)
 
$
49.31

Outstanding and exercisable at December 31, 2017
322

 
$
46.93



The weighted-average remaining life of options outstanding and exercisable is 3.0 years as of December 31, 2017.

The aggregate intrinsic value of options outstanding and options exercisable as of December 31, 2017 was $55 million. Aggregate intrinsic value represents the product of the number of options outstanding multiplied by the difference between our closing stock price per share on the last trading day of the fiscal period, which was $218.49 as of December 29, 2017, and the exercise price. Total intrinsic value of options exercised was $101 million, $71 million, and $256 million for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively.

Employee Stock Purchase Plan

A total of 15.5 million shares of our common stock have been reserved for issuance under our 2000 Employee Stock Purchase Plan, or ESPP. The ESPP permits eligible employees to purchase common stock at a discount through payroll deductions during defined offering periods. The price at which stock is purchased under the ESPP is equal to 85% of the fair market value of the common stock on the first of the offering period or purchase date, whichever is lower. The initial offering period commenced in July 2000.

Approximately 0.3 million, 0.2 million, and 0.2 million shares were issued under the ESPP during the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively. As of December 31, 2017 and January 1, 2017, there were approximately 14.0 million and 14.3 million shares available for issuance under the ESPP, respectively.

Share Repurchases

On July 28, 2016, our Board of Directors authorized a new share repurchase program, which superseded all prior and available repurchase authorizations, to repurchase $250 million of outstanding common stock. During Q1 2017, we repurchased the remaining shares, completing the program.

On May 4, 2017, our Board of Directors authorized an additional share repurchase program to repurchase $250 million of outstanding commons stock. The repurchases may be completed under a 10b5-1 plan or at management’s discretion.

During the years ended December 31, 2017, January 1, 2017, and January 3, 2016, we repurchased approximately 1.4 million shares for $251 million, 1.8 million shares for $249 million, and 1.7 million shares for $274 million, respectively. Authorizations to repurchase $100 million of our common stock remained available as of December 31, 2017.
v3.8.0.1
Legal Proceedings
12 Months Ended
Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]  
Legal Proceedings
Legal Proceedings

We are involved in various lawsuits and claims arising in the ordinary course of business, including actions with respect to intellectual property, employment, and contractual matters. In connection with these matters, we assess, on a regular basis, the probability and range of possible loss based on the developments in these matters. A liability is recorded in the financial statements if it is believed to be probable that a loss has been incurred and the amount of the loss can be reasonably estimated. Because litigation is inherently unpredictable and unfavorable results could occur, assessing contingencies is highly subjective and requires judgments about future events. We regularly review outstanding legal matters to determine the adequacy of the liabilities accrued and related disclosures. The amount of ultimate loss may differ from these estimates. Each matter presents its own unique circumstances, and prior litigation does not necessarily provide a reliable basis on which to predict the outcome, or range of outcomes, in any individual proceeding. Because of the uncertainties related to the occurrence, amount, and range of loss on any pending litigation or claim, we are currently unable to predict their ultimate outcome, and, with respect to any pending litigation or claim where no liability has been accrued, to make a meaningful estimate of the reasonably possible loss or range of loss that could result from an unfavorable outcome. In the event that opposing litigants in outstanding litigations or claims ultimately succeed at trial and any subsequent appeals on their claims, any potential loss or charges in excess of any established accruals, individually or in the aggregate, could have a material adverse effect on our business, financial condition, results of operations, and/or cash flows in the period in which the unfavorable outcome occurs or becomes probable, and potentially in future periods.

Enzo

On July 1, 2016, we entered into a Settlement and License Agreement with Enzo Life Sciences, Inc. (Enzo) that settled all claims in the litigation. Pursuant to the terms of the Settlement and License Agreement, we paid Enzo a one-time payment of $21 million for release of past damages claimed and a fully paid-up non-exclusive license to U.S. Patent No. 7,064,197. None of the parties made any admission of liability in entering into the Settlement and License Agreement. We allocated the $21 million settlement on a relative fair value basis, resulting in $12 million capitalized as an intangible asset and a corresponding gain recorded in legal contingencies for the value of the license, which will be amortized over a period of 7 years on a straight-line basis. The remaining $9 million related to past damages claimed. The fair value of the license and past damages was estimated using a discounted cash flow model, and is considered to be a Level 3 measurement.
v3.8.0.1
Income Taxes
12 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The income before income taxes summarized by region is as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
United States
$
458

 
$
120

 
$
218

Foreign
585

 
441

 
365

Total income before income taxes
$
1,043

 
$
561

 
$
583



The provision for income taxes consists of the following (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Current:
 

 
 

 
 

Federal
$
259

 
$
71

 
$
106

State
21

 
10

 
18

Foreign
51

 
45

 
46

Total current provision
331

 
126

 
170

Deferred:
 

 
 

 
 

Federal
36

 
16

 
(11
)
State

 
(5
)
 
(32
)
Foreign
(2
)
 
(4
)
 
(2
)
Total deferred expense (benefit)
34

 
7

 
(45
)
Total tax provision
$
365

 
$
133

 
$
125



The provision for income taxes reconciles to the amount computed by applying the federal statutory rate to income before taxes as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Tax at federal statutory rate
$
365

 
$
196

 
$
204

State, net of federal benefit
19

 
10

 
9

Research and other credits
(12
)
 
(13
)
 
(20
)
Change in valuation allowance
12

 
5

 
(4
)
Impact of foreign operations
(130
)
 
(86
)
 
(42
)
Cost sharing adjustment

 
(7
)
 
(25
)
Investments in consolidated variable interest entities
(3
)
 
25

 
1

Impact of U.S. Tax Reform
150

 

 

Stock compensation
(41
)
 
3

 
2

Other
5

 

 

Total tax provision
$
365

 
$
133

 
$
125



In accordance with the Tax Cuts and Jobs Act that was enacted on December 22, 2017 (U.S. Tax Reform), we have recorded a provision for income taxes of $150 million. The impact of U.S. Tax Reform primarily represents our provisional estimates of the one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred, and the impact of revaluing our U.S. deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future. For U.S. federal purposes the corporate statutory income tax rate was reduced from 35% to 21%, effective for our 2018 tax year. The provisional impact of U.S. Tax Reform is our current best estimate based on a preliminary review of the new law and is subject to revision based on our existing accounting for income taxes policy as further information is gathered and interpretation and analysis of the tax legislation evolves. The Securities and Exchange Commission has issued rules allowing for a measurement period of up to one year after the enactment date of U.S. Tax Reform to finalize the recording of the related tax impacts. Any future changes to our provisional estimated impact of U.S. Tax Reform will be included as an adjustment to the provision for income taxes.

We continue to evaluate the impacts of U.S. Tax Reform as we interpret the legislation, including the newly enacted global intangible low-taxed income (GILTI) provisions which subject our foreign earnings to a minimum level of tax.  Because of the complexities of the new legislation, we have not elected an accounting policy for GILTI at this time.  Recent FASB guidance indicates that accounting for GILTI either as part of deferred taxes or as a period cost are both acceptable methods.  Once further information is gathered and interpretation and analysis of the tax legislation evolves we will make an appropriate accounting method election.

The impact of foreign operations primarily represents the difference between the actual provision for income taxes for our legal entities that operate primarily in jurisdictions that have statutory tax rates lower than the U.S. federal statutory tax rate of 35%. The most significant tax benefits from foreign operations were from our earnings in Singapore and the United Kingdom, which had statutory tax rates of 17% and 19.25%, respectively, in the year ended December 31, 2017. The impact of foreign operations also includes the U.S. foreign tax credit impact of non-U.S. earnings and uncertain tax positions related to foreign items.

Significant components of deferred tax assets and liabilities are as follows (in millions):
 
December 31,
2017
 
January 1,
2017
Deferred tax assets:
 

 
 

Net operating losses
$
18

 
$
20

Tax credits
57

 
43

Other accruals and reserves
25

 
24

Stock compensation
19

 
38

Deferred rent
28

 
38

Cost sharing adjustment
21

 
32

Other amortization
12

 
16

Lease obligation
27

 

Investments
13

 
6

Other
26

 
32

Total gross deferred tax assets
246

 
249

Valuation allowance on deferred tax assets
(25
)
 
(18
)
Total deferred tax assets
221

 
231

Deferred tax liabilities:
 

 
 

Purchased intangible amortization
(26
)
 
(53
)
Convertible debt
(18
)
 
(37
)
Property and equipment
(44
)
 
(17
)
Investments
(40
)
 

Other
(5
)
 
(1
)
Total deferred tax liabilities
(133
)
 
(108
)
Deferred tax assets, net
$
88

 
$
123



A valuation allowance is established when it is more likely than not the future realization of all or some of the deferred tax assets will not be achieved. The evaluation of the need for a valuation allowance is performed on a jurisdiction-by-jurisdiction basis, and includes a review of all available positive and negative evidence. Based on the available evidence as of December 31, 2017, we were not able to conclude it is more likely than not certain deferred tax assets will be realized. Therefore, a valuation allowance of $25 million was recorded against certain U.S. and foreign deferred tax assets.

As of December 31, 2017, we had net operating loss carryforwards for federal and state tax purposes of $10 million and $136 million, respectively, which will begin to expire in 2019 and 2018, respectively, unless utilized prior. We also had state tax credit carryforwards of $95 million, which will begin to expire in 2022, unless utilized prior.

Pursuant to Section 382 and 383 of the Internal Revenue Code, utilization of net operating losses and credits may be subject to annual limitations in the event of any significant future changes in its ownership structure. These annual limitations may result in the expiration of net operating losses and credits prior to utilization. The deferred tax assets as of December 31, 2017 are net of any previous limitations due to Section 382 and 383.

Our manufacturing operations in Singapore operate under various tax holidays and incentives that begin to expire in 2018. These tax holidays and incentives resulted in a $49 million, $32 million, and $23 million decrease to the provision for income taxes for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively. These tax holidays and incentives resulted in an increase in diluted earnings per share attributable to Illumina stockholders of $0.33, $0.22, and $0.16, for the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively.

It is our intention to indefinitely reinvest the historical earnings of our foreign subsidiaries generated prior to 2017 to ensure sufficient working capital and to expand existing operations outside the United States. Accordingly, U.S. and foreign income and withholding taxes have not been provided on $1.1 billion of undistributed earnings of foreign subsidiaries as of December 31, 2017. In the event we are required to repatriate funds from outside of the United States, such repatriation would be subject to local laws, customs, and tax consequences. For the year ended December 31, 2017, we asserted that $869 million of foreign earnings generated in 2017 would not be indefinitely reinvested, and accordingly, recorded a deferred tax liability of $5 million.

The following table summarizes the gross amount of our uncertain tax positions (in millions):
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Balance at beginning of year
$
65

 
$
56

 
$
52

Increases related to prior year tax positions
2

 

 
2

Decreases related to prior year tax positions

 
(2
)
 
(1
)
Increases related to current year tax positions
14

 
13

 
11

Decreases related to lapse of statute of limitations
(2
)
 
(2
)
 
(8
)
Balance at end of year
$
79

 
$
65

 
$
56



Included in the balance of uncertain tax positions as of December 31, 2017 and January 1, 2017, were $70 million and $55 million, respectively, of net unrecognized tax benefits that, if recognized, would reduce the effective income tax rate in future periods.

Any interest and penalties related to uncertain tax positions are reflected in the provision for income taxes. We recognized expense of $1 million, expense of $1 million, and income of $0.2 million during the years ended December 31, 2017, January 1, 2017, and January 3, 2016, respectively, related to potential interest and penalties on uncertain tax positions. We recorded a liability for potential interest and penalties of $8 million and $6 million as of December 31, 2017 and January 1, 2017, respectively.

Tax years 1997 to 2016 remain subject to future examination by the major tax jurisdictions in which we are subject to tax. Given the uncertainty of potential adjustments from examination as well as the potential expiration of the statute of limitations, it is reasonably possible that the balance of unrecognized tax benefits could change significantly over the next 12 months. However, at this time, an estimate of the range of reasonably possible adjustments to the balance of unrecognized tax benefits cannot be determined given the number of matters and the number of years that are potentially subject to examination.
v3.8.0.1
Employee Benefit Plans
12 Months Ended
Dec. 31, 2017
Deferred Compensation Arrangements [Abstract]  
Employee Benefit Plans
Employee Benefit Plans

Retirement Plan

We have a 401(k) savings plan covering substantially all of our employees in the United States. Our contributions to the plan are discretionary. During the years ended December 31, 2017, January 1, 2017, and January 3, 2016, we made matching contributions of $17 million, $14 million, and $12 million, respectively.

Deferred Compensation Plan

The Illumina, Inc. Deferred Compensation Plan (the Plan) allows senior level employees to contribute up to 80% of their base salary and 100% of their variable cash compensation, and members of the board of directors to contribute up to 100% of their director fees and equity awards. Under the Plan, we credit the participants’ contributions with earnings that reflect the performance of certain independent investment funds. On a discretionary basis, we may also make employer contributions to participant accounts in any amount determined by us. The vesting schedules of employer contributions are at the sole discretion of the Compensation Committee. However, all employer contributions shall become 100% vested upon the occurrence of the participant’s disability, death or retirement or a change in control of Illumina. The benefits under this plan are unsecured. Participants are generally eligible to receive payment of their vested benefit at the end of their elected deferral period or after termination of their employment for any reason or at a later date to comply with the restrictions of Section 409A.

We also established a rabbi trust for the benefit of the participants under the Plan, and have included the assets of the rabbi trust in the consolidated balance sheets. As of December 31, 2017 and January 1, 2017, the assets of the trust were $35 million and $31 million, respectively, and our liabilities were $33 million and $29 million, respectively. The assets and liabilities are classified as other assets and accrued liabilities, respectively, on the consolidated balance sheets. Changes in the values of the assets held by the rabbi trust are recorded in other income (expense), net in the consolidated statements of income, and changes in the values of the deferred compensation liabilities are recorded in cost of revenue or operating expenses.
v3.8.0.1
Segment Information, Geographic Data, and Significant Customers
12 Months Ended
Dec. 31, 2017
Segment Reporting [Abstract]  
Segment Information, Geographic Data, and Significant Customers
Segment Information, Geographic Data, and Significant Customers

We have two reportable segments: Illumina’s core operations (Core Illumina) and one segment related to the combined activities of the consolidated VIEs, GRAIL and Helix (Consolidated VIEs). Following the GRAIL deconsolidation on February 28, 2017, the Consolidated VIEs no longer include GRAIL. Prior to 2016, the combined results of operations of the Consolidated VIEs were not material.

We report segment information based on the management approach. This approach designates the internal reporting used by the Chief Operating Decision Maker (“CODM”) for making decisions and assessing performance as the source of our reportable segments. The CODM allocates resources and assesses the performance of each operating segment using information about its revenue and income (loss) from operations. Based on the information used by the CODM, we have determined its reportable segments as follows:

Core Illumina:

Core Illumina’s products and services serve customers in the research, clinical and applied markets, and enable the adoption of a variety of genomic solutions. Core Illumina includes all of our operations, excluding the results of its consolidated VIEs.

Consolidated VIEs:

Helix: Helix was established to enable individuals to explore their genetic information by providing affordable sequencing and database services for consumers through third-party partners, driving the creation of an ecosystem of consumer applications.

GRAIL: GRAIL was created to develop a blood test for early-stage cancer detection. GRAIL was in the early stages of developing this test and as such, had no revenues through the date of deconsolidation.

Management evaluates the performance of our operating segments based upon income (loss) from operations. We do not allocate expenses between segments. Core Illumina sells products and provides services to GRAIL and Helix in accordance with contractual agreements between the entities.

The following table presents the operating performance of each reportable segment (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Revenue:
 
 
 
 
 
Core Illumina
$
2,754

 
$
2,428

 
$
2,220

Consolidated VIEs
6

 

 

Eliminations
(8
)
 
(30
)
 

Consolidated revenue
$
2,752

 
$
2,398

 
$
2,220

 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
Core Illumina
$
153

 
$
138

 
$
127

Consolidated VIEs
6

 
4

 

Eliminations
(3
)
 
(1
)
 

Consolidated depreciation and amortization
$
156

 
$
141

 
$
127

 
 
 
 
 
 
Income (loss) from operations:
 
 
 
 
 
Core Illumina
$
696

 
$
684

 
$
621

Consolidated VIEs
(92
)
 
(81
)
 
(8
)
Eliminations
2

 
(16
)
 

Consolidated income from operations
$
606

 
$
587

 
$
613


Other income (expense), net primarily relate to Core Illumina and we do not allocate income taxes to our segments.

The following table presents the total assets and capital expenditures of each reportable segment (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Total assets:
 
 
 
 
 
Core Illumina
$
5,223

 
$
4,167

 
$
3,658

Consolidated VIEs
45

 
180

 
31

Eliminations
(11
)
 
(66
)
 
(1
)
Consolidated total assets
$
5,257

 
$
4,281

 
$
3,688

 
 
 
 
 
 
Capital expenditures:
 
 
 
 
 
Core Illumina
$
306

 
$
238

 
$
142

Consolidated VIEs
4

 
22

 
1

Consolidated capital expenditures
$
310

 
$
260

 
$
143



The following table represents revenue by geographic area for the years ended December 31, 2017, January 1, 2017, and January 3, 2016 (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
United States
$
1,511

 
$
1,294

 
$
1,207

Europe
632

 
553

 
527

Greater China (a)
292

 

 

Asia-Pacific (a)
222

 
456

 
380

Other markets
95

 
95

 
106

Total
$
2,752

 
$
2,398

 
$
2,220


(a) Revenue for the Greater China region, which includes China, Taiwan, and Hong Kong, became material for the year ended December 31, 2017. Therefore, such revenue is reported separately and the Asia-Pacific region no longer includes the Greater China region. Greater China region revenue is included in the Asia-Pacific region for the years ended January 1, 2017, and January 3, 2016.

Revenue is attributable to geographic area based on the region of destination.

The majority of our revenue consists of sales of consumables and instruments. For the years ended December 31, 2017, January 1, 2017, and January 3, 2016, consumable sales represented 64%, 64%, and 58%, respectively, of total revenue and instrument sales comprised 19%, 20%, and 27%, respectively, of total revenue. Our customers include leading genomic research centers, academic institutions, government laboratories, and hospitals, as well as pharmaceutical, biotechnology, agrigenomics, commercial molecular diagnostic laboratories, and consumer genomics companies. We had no customers that provided more than 10% of total revenue in the years ended December 31, 2017, January 1, 2017, and January 3, 2016.
  
Net long-lived assets exclude goodwill and other intangible assets since they are not allocated on a geographic basis. We had net long-lived assets, consisting of property and equipment, in the following regions as of December 31, 2017 and January 1, 2017 (in millions):
 
December 31,
2017
 
January 1,
2017
United States
$
828

 
$
636

Singapore
54

 
44

United Kingdom
43

 
28

Other countries
6

 
5

Total
$
931

 
$
713

v3.8.0.1
Quarterly Financial Information (unaudited)
12 Months Ended
Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]  
Quarterly Financial Information (unaudited)
Quarterly Financial Information (unaudited)

The following financial information reflects all normal recurring adjustments, which are, in the opinion of management, necessary for a fair statement of the results and cash flows of interim periods. All quarters for fiscal years 2017 and 2016 ended December 31, 2017 and January 1, 2017 were 13 weeks. Summarized quarterly data for fiscal years 2017 and 2016 are as follows (in millions, except per share amounts):
 
First Quarter
 
Second Quarter
 
Third Quarter
 
Fourth Quarter
2017
 

 
 

 
 

 
 

Total revenue
$
598

 
$
662

 
$
714

 
$
778

Gross profit
$
368

 
$
434

 
$
482

 
$
542

Consolidated net income
$
348

 
$
120

 
$
152

 
$
58

Net income attributable to Illumina stockholders (a)
$
367

 
$
128

 
$
163

 
$
68

Earnings per share attributable to Illumina stockholders:
 
 
 
 
 
 
 
Basic
$
2.50

 
$
0.87

 
$
1.12

 
$
0.47

Diluted
$
2.48

 
$
0.87

 
$
1.11

 
$
0.46

2016
 
 
 
 
 
 
 
Total revenue
$
572

 
$
600

 
$
607

 
$
619

Gross profit
$
397

 
$
424

 
$
426

 
$
419

Consolidated net income
$
88

 
$
116

 
$
117

 
$
108

Net income attributable to Illumina stockholders
$
90

 
$
120

 
$
129

 
$
124

Earnings per share attributable to Illumina stockholders:
 
 
 
 
 
 
 
Basic
$
0.61

 
$
0.83

 
$
0.88

 
$
0.84

Diluted
$
0.60

 
$
0.82

 
$
0.87

 
$
0.84


Certain amounts may not recalculate using the rounded amounts provided.

(a) First quarter of 2017 includes the results of GRAIL through February 28, 2017, the date of deconsolidation. Refer to note “2. Balance Sheet Account Details” for further discussions.
v3.8.0.1
Organization and Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Basis of Presentation
The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles and include our accounts and our wholly-owned subsidiaries, majority-owned or controlled companies, and variable interest entities (VIEs) for which we are the primary beneficiary. All intercompany transactions and balances have been eliminated in consolidation.
Variable Interest Entities
We evaluate our ownership, contractual and other interests in entities that are not wholly-owned by us to determine if these entities are VIEs, and, if so, whether we are the primary beneficiary of the VIE. In determining whether we are the primary beneficiary of a VIE and therefore required to consolidate the VIE, we apply a qualitative approach that determines whether we have both (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses of, or the rights to receive benefits from, the VIE that could potentially be significant to that VIE. We continuously assess whether we are the primary beneficiary of a VIE as changes to existing relationships or future transactions may result in the consolidation or deconsolidation, as the case may be, of such VIE. We have not provided financial or other support during the periods presented to our VIEs that we were not previously contractually required to provide.

Equity Method Investments
The equity method is used to account for investments in which we have the ability to exercise significant influence, but not control, over the investee. Such investments are recorded within other assets, and the share of net income or losses of equity investments is recognized on a one quarter lag in other income (expense), net.
Redeemable Noncontrolling Interests
Noncontrolling interests represent the portion of equity (net assets) in a consolidated entity that is not wholly-owned by us that is not attributable, directly or indirectly, to us. Noncontrolling interests with embedded contingent redemption features, such as put rights, that are not solely within our control are considered redeemable noncontrolling interests. Redeemable noncontrolling interests are presented outside of stockholders’ equity on the consolidated balance sheets.
Fiscal Year
Our fiscal year is 52 or 53 weeks ending the Sunday closest to December 31, with quarters of 13 or 14 weeks ending the Sunday closest to March 31, June 30, September 30, and December 31. The years ended December 31, 2017 and January 1, 2017 were 52 weeks and the year ended January 3, 2016 was 53 weeks.

Reclassifications
Certain prior period amounts have been reclassified to conform to the current period presentation.
Use of Estimates
The preparation of financial statements requires that management make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and related disclosures of contingent assets and liabilities. Actual results could differ from those estimates.
Recently Adopted Accounting Pronouncements
In March 2016, the Financial Accounting Standards Board issued Accounting Standard Update (ASU) 2016-09, Compensation - Stock Compensation (Topic 718), which aims to simplify the accounting for share-based payment transactions, including accounting for income taxes, classification on the statement of cash flows, accounting for forfeitures, and classification of awards as either liabilities or equity. This ASU was effective for us beginning in the first quarter of 2017.

This new standard increases the volatility of net income by requiring excess tax benefits from share-based payment arrangements to be classified as discrete items within the provision for income taxes, rather than recognizing excess tax benefits in additional paid-in capital. Upon adoption in Q1 2017, we recorded $45 million, net, to retained earnings, primarily related to unrealized tax benefits associated with share-based compensation. During the year ended December 31, 2017, excess tax benefits of $52 million were reflected as a component of the provision for income taxes. Also, as a result of the adoption of this new standard, we made an accounting policy election to recognize forfeitures as they occur and will no longer estimate expected forfeitures.

In addition, excess income tax benefits from share-based compensation arrangements are classified as cash flow from operations, rather than cash flow from financing activities. We elected to apply the cash flow classification guidance retrospectively and reclassified $91 million and $127 million from financing activity to operating activity for the years ended January 1, 2017 and January 3, 2016, respectively.

Recently Issued Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard is based on the principle that revenue should be recognized in an amount that reflects the consideration to which the entity expects to be entitled in exchange for the transfer of promised goods or services.

ASU 2014-09 and all subsequent amendments (collectively, the “new standards”) may be applied using either the full retrospective method, in which case the standard would be applied to each prior reporting period presented, or the modified retrospective method, in which case the cumulative effect of applying the standard would be recognized at the date of initial application. We will adopt the standards beginning the first quarter of 2018 using the modified retrospective method.

We have completed our assessment of the new standards and are finalizing the new required disclosures. Overall, we do not expect the timing of revenue recognition under the new standards to be materially different from our current revenue recognition policy. Based on our analysis of open contracts as of December 31, 2017, the cumulative effect of applying the new standards is not material.

In January 2016, the Financial Accounting Standards Board issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10), which requires equity investments (other than those accounted for under the equity method or those that result in consolidation) to be measured at fair value, with changes in fair value recognized in net income. A measurement alternative may be elected for equity investments that do not have readily determinable fair values. Under the alternative, equity investments are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. ASU 2016-01 will be effective for us beginning in the first quarter of 2018.

We expect to elect the measurement alternative for our cost-method investments. This election is applied prospectively and does not result in an adjustment to retained earnings. We anticipate that the adoption of ASU 2016-01 may increase the volatility of other income and expense, net, as a result of any remeasurement of our cost-method investments.

In February 2016, the Financial Accounting Standards Board issued Accounting Standard Update (ASU) 2016-02, Leases (Topic 842). The new standard requires lessees to recognize most leases on their balance sheet as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. ASU 2016-02 will be effective for us beginning in the first quarter of 2019. ASU 2016-02 will be adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We are currently evaluating the impact of ASU 2016-02 on the consolidated financial statements.

In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments, which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables and available for sale debt securities. The ASU is effective for us beginning in the first quarter of 2020, with early adoption permitted.  We are currently evaluating the impact of ASU 2016-13 on the consolidated financial statements.
Concentrations of Risk
We operate in markets that are highly competitive and rapidly changing. Significant technological changes, shifting customer needs, the emergence of competitive products or services with new capabilities, and other factors could negatively impact our operating results. A portion of our customers consist of university and research institutions that management believes are, to some degree, directly or indirectly supported by the United States Government. A significant change in current research funding, particularly with respect to the U.S. National Institutes of Health, could have an adverse impact on future revenues and results of operations.

We are also subject to risks related to our financial instruments including cash and cash equivalents, investments, and accounts receivable. Most of our cash and cash equivalents as of December 31, 2017 were deposited with U.S. financial institutions, either domestically or with their foreign branches. Our investment policy restricts the amount of credit exposure to any one issuer to 5% of the portfolio or 5% of the total issue size outstanding at the time of purchase and to any one industry sector, as defined by Clearwater Analytics (Industry Sector Report), to 30% of the portfolio at the time of purchase. There is no limit to the percentage of the portfolio that may be maintained in debt securities in U.S. government-sponsored entities, U.S. Treasury securities, and money market funds.

We require customized products and components that currently are available from a limited number of sources. We source certain key products and components included in our products from single vendors.

We perform regular reviews of customer activity and associated credit risks and do not require collateral or enter into netting arrangements.
International sales entail a variety of risks, including currency exchange fluctuations, longer payment cycles, and greater difficulty in accounts receivable collection. We are also subject to general geopolitical risks, such as political, social and economic instability, and changes in diplomatic and trade relations. The risks of international sales are mitigated in part by the extent to which sales are geographically distributed. We have historically not experienced significant credit losses from investments and accounts receivable.
Fair Value Measurements
The fair value of assets and liabilities are based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. We use a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value:

Level 1 — Quoted prices in active markets for identical assets or liabilities.
Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts of financial instruments such as cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued liabilities, excluding acquisition-related contingent consideration liabilities, approximate the related fair values due to the short-term maturities of these instruments.

Functional Currency
The U.S. dollar is the functional currency of our international operations. We re-measure foreign subsidiaries’ monetary assets and liabilities to the U.S. dollar and record the net gains or losses resulting from re-measurement in other income (expense), net in the consolidated statements of income.

Acquisitions
All assets acquired and liabilities assumed, including contingent consideration and all contractual contingencies, are measured at fair value as of the acquisition date. Contingent purchase consideration to be settled in cash are re-measured to estimated fair value at each reporting period with the change in fair value recorded in selling, general and administrative expenses. In addition, in-process research and development (IPR&D) is capitalized and either amortized over the life of the product upon commercialization, or impaired if the project is abandoned. Post-acquisition adjustments in deferred tax asset valuation allowances and liabilities for uncertain tax positions are recorded in current period income tax expense.
Cash Equivalents
Cash equivalents are comprised of short-term, highly-liquid investments with maturities of 90 days or less at the date of purchase.
Short-Term Investments
Short-term investments consist predominantly of debt securities in U.S. government-sponsored entities, corporate debt securities, and U.S. Treasury securities. We classify short-term investments as available-for-sale at the time of purchase and evaluate such classification as of each balance sheet date. All short-term investments are recorded at estimated fair value. Unrealized gains and losses for available-for-sale securities are included in accumulated other comprehensive income, a component of stockholders’ equity. We evaluate our investments to assess whether those with unrealized loss positions are other than temporarily impaired. Impairments are considered to be other than temporary if they are related to deterioration in credit risk or if it is likely that the securities will be sold before the recovery of their cost basis. Realized gains, losses, and declines in value judged to be other than temporary are determined based on the specific identification method and are reported in interest income in the consolidated statements of income.
Accounts Receivable
Trade accounts receivable are recorded at the net invoice value and are not interest bearing. Receivables are considered past due based on the contractual payment terms. We reserve specific receivables if collectibility is no longer reasonably assured. We also reserve a percentage of trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. These reserves are re-evaluated on a regular basis and adjusted as needed. Once a receivable is deemed to be uncollectible, such balance is charged against the reserve.

Inventory
Inventory is stated at the lower of cost or net realizable value, on a first-in, first-out basis. Inventory includes raw materials and finished goods that may be used in the research and development process and such items are expensed as consumed or expired. Provisions for slow-moving, excess, and obsolete inventories are estimated based on product life cycles, quality issues, historical experience, and usage forecasts.
Property and Equipment
Property and equipment are stated at cost, subject to review for impairment, and depreciated over the estimated useful lives of the assets, using the straight-line method. Depreciation of leasehold improvements is recorded over the shorter of the lease term or the estimated useful life of the related assets. Amortization of assets that are recorded under capital leases are included in depreciation expense. Maintenance and repairs are expensed as incurred. When assets are sold, or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any gain or loss is included in operating expense.

Costs incurred to develop internal-use software during the application development stage are recorded as computer software costs, at cost. Costs incurred in the development of such internal-use software, including external direct costs of materials and services and applicable compensation costs of employees devoted to specific software application development are capitalized. Cost incurred outside of the application development stage are expensed as incurred.

The estimated useful lives of the major classes of property and equipment are generally as follows:
 
Estimated Useful Lives
Building and leasehold improvements
4 to 30 years
Machinery and equipment
3 to 5 years
Computer hardware and software
3 to 7 years
Furniture and fixtures
7 years


Leases
Leases are reviewed and classified as capital or operating at their inception. Additionally, we evaluate whether we are the accounting owner during the construction period when we are involved in the construction of leased assets. For leases where we are the deemed accounting owner during the construction period, we record project construction costs paid or reimbursed by the landlord as construction in progress and a corresponding build-to-suit lease liability. For operating leases, rent expense is recorded on a straight-line basis over the term of the lease, which includes the construction build-out period and lease extension periods, if appropriate. The difference between rent payments and straight-line rent expense is recorded as deferred rent in accrued liabilities and other long-term liabilities. Lease incentives are amortized on a straight-line basis over the lease term as a reduction to rent expense. Leasehold improvements are capitalized and amortized over the shorter of the lease term or expected useful lives.
Goodwill, Intangible Assets and Other Long-Lived Assets
Goodwill, which has an indefinite useful life, represents the excess of cost over fair value of net assets acquired. Goodwill is reviewed for impairment at least annually during the second quarter, or more frequently if an event occurs indicating the potential for impairment. During the goodwill impairment review, we assess qualitative factors to determine whether it is more likely than not that the fair value of our reporting unit is less than the carrying amount, including goodwill. The qualitative factors include, but are not limited to, macroeconomic conditions, industry and market considerations, and the overall financial performance. If, after assessing the totality of these qualitative factors, we determine that it is not more likely than not that the fair value of our reporting unit is less than the carrying amount, then no additional assessment is deemed necessary. Otherwise, we proceed to perform the two-step test for goodwill impairment. The first step involves comparing the estimated fair value of the reporting unit with the carrying value, including goodwill. If the carrying amount of the reporting unit exceeds the fair value, the second step of the goodwill impairment test is performed to determine the amount of loss, which involves comparing the implied fair value of the goodwill to the carrying value of the goodwill. We may also elect to bypass the qualitative assessment in a period and elect to proceed to perform the first step of the goodwill impairment test. We performed the annual assessment for goodwill impairment in the second quarter of 2017, noting no impairment.

Our identifiable intangible assets are typically comprised of acquired core technologies, licensed technologies, customer relationships, license agreements, and trade names. The cost of identifiable intangible assets with finite lives is generally amortized on a straight-line basis over the assets’ respective estimated useful lives.

We regularly perform reviews to determine if any event has occurred that may indicate that intangible assets with finite useful lives and other long-lived assets are potentially impaired. If indicators of impairment exist, an impairment test is performed to assess the recoverability of the affected assets by determining whether the carrying amount of such assets exceeds the undiscounted expected future cash flows. If the affected assets are not recoverable, we estimate the fair value of the assets and record an impairment loss if the carrying value of the assets exceeds the fair value. Factors that may indicate potential impairment include a significant decline in our stock price and market capitalization compared to the net book value, significant changes in the ability of a particular asset to generate positive cash flows for our strategic business objectives, and the pattern of utilization of a particular asset.
Derivatives
We are exposed to foreign exchange rate risks in the normal course of business. We enter into foreign exchange contracts to manage foreign currency risks related to monetary assets and liabilities that are denominated in currencies other than the U.S. dollar. These foreign exchange contracts are carried at fair value in other current assets or accrued liabilities and are not designated as hedging instruments. Changes in the value of the derivatives are recognized in other income (expense), net, along with the re-measurement gain or loss on the foreign currency denominated assets or liabilities.

Warranties
We generally provide a one-year warranty on instruments. Additionally, a warranty on consumables is provided through the expiration date, which generally ranges from six to twelve months after the manufacture date. At the time revenue is recognized, an accrual is established for estimated warranty expenses based on historical experience as well as anticipated product performance. We periodically review the warranty reserve for adequacy and adjust the warranty accrual, if necessary, based on actual experience and estimated costs to be incurred. Warranty expense is recorded as a component of cost of product revenue.
Revenue Recognition
Revenue is generated primarily from the sale of products and services. Product revenue primarily consists of sales of instruments and consumables used in genetic analysis. Service and other revenue primarily consists of revenue generated from genotyping and sequencing services and instrument service contracts.
 
Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller’s price to the buyer is fixed or determinable, and collectibility is reasonably assured. In instances where final acceptance of the product or system is required, revenue is deferred until all the acceptance criteria have been met. We occasionally offer discounts on newly-introduced products to recent customers of existing products. Where applicable, a portion of revenue is deferred on the sales of existing products in recognition of the promotional discounts until the delivery of new products. All revenue is recorded net of discounts and sales taxes collected on behalf of governmental authorities.

 Revenue from product sales is recognized generally upon transfer of title to the customer, provided that no significant obligations remain and collection of the receivable is reasonably assured. Revenue from instrument service contracts is recognized as the services are rendered, typically evenly over the contract term. Revenue from genotyping and sequencing services is recognized when earned, which is generally at the time the genotyping or sequencing analysis data is made available to the customer or agreed-upon milestones are reached.
 
In order to assess whether the price is fixed or determinable, we evaluate whether an arrangement is cancellable or subject to future changes in price, deliverables, or other terms. If it is determined that the price is not fixed or determinable, revenue recognition is deferred until the price becomes fixed or determinable. The collectibility is assessed based on a number of factors, including past transaction history with, and the creditworthiness of, the customer. If the collection of a payment is not determined to be reasonably assured, revenue recognition is deferred until receipt of payment.
 
We regularly enter into contracts where revenue is derived from multiple deliverables including products or services. These products or services are generally delivered within a short time frame, approximately three to six months, after the contract execution date. Revenue recognition for contracts with multiple deliverables is based on the individual units of accounting determined to exist in the contract. A delivered item is considered a separate unit of accounting when the delivered item has value to the customer on a stand-alone basis. Items are considered to have stand-alone value when they are sold separately by any vendor or when the customer could resell the item on a stand-alone basis.

For transactions with multiple deliverables, consideration is allocated at the inception of the contract to all deliverables based on their relative selling price. The relative selling price for each deliverable is determined using vendor-specific objective evidence (VSOE) of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence exists, our best estimate of the selling price is used for the deliverable.
 
In order to establish VSOE of selling price, the product or service must be regularly sold on a stand-alone basis with a substantial majority priced within a relatively narrow range. VSOE of selling price is usually the midpoint of that range. If there are not a sufficient number of stand-alone sales and VSOE of selling price cannot be determined, we consider whether third-party evidence can be used to establish selling price. Due to the lack of similar products and services sold by other companies within the industry, we have rarely established selling price using third-party evidence. If neither VSOE nor third-party evidence of selling price exists, we determine our best estimate of selling price using average selling prices over a rolling 12-month period coupled with an assessment of current market conditions. If the product or service has no history of sales or if the sales volume is not sufficient, we rely upon prices set by our pricing committee adjusted for applicable discounts. Revenue for delivered elements is recognized only when there are no uncertainties regarding customer acceptance.
 
In certain markets, products and services are sold to customers through distributors that specialize in life science products. In most sales through distributors, the product is delivered directly to customers. In cases where the product is delivered to a distributor, revenue recognition is deferred until acceptance is received from the distributor, and/or the end-user, if required by the applicable sales contract. The terms of sales transactions through distributors are consistent with the terms of direct sales to customers. These transactions are accounted for in accordance with our revenue recognition policy described herein.
Share-Based Compensation
Share-based compensation expense is incurred related to restricted stock, Employee Stock Purchase Plan (ESPP), and stock options.

Restricted stock units (RSU) and performance stock units (PSU) are both considered restricted stock. The fair value of restricted stock is determined by the closing market price of our common stock on the date of grant. Share-based compensation expense is recognized based on the fair value on a straight-line basis over the requisite service periods of the awards. PSU represents a right to receive a certain number of shares of common stock based on the achievement of corporate performance goals and continued employment during the vesting period. At each reporting period, we reassess the probability of the achievement of such corporate performance goals and any additional expenses resulting from an adjustment in the estimated shares to be released are treated as a cumulative catch-up in the period of adjustment.

The Black-Scholes-Merton option-pricing model is used to estimate the fair value of stock awards under ESPP. The model assumptions include expected volatility, term, dividends, and the risk-free interest rate. The expected volatility is determined by equally weighing the historical and implied volatility of our common stock. The historical volatility is generally commensurate with the estimated expected term of the stock awards, adjusted for the impact of unusual fluctuations and other relevant factors. The implied volatility is calculated from the implied market volatility of exchange-traded call options on our common stock. The expected term of an award is based on historical forfeiture experience, exercise activity, and on the terms and conditions of the stock awards. The expected dividend yield is determined to be 0% given that we have never declared or paid cash dividends on our common stock and do not anticipate paying such cash dividends. The risk-free interest rate is based upon U.S. Treasury securities with remaining terms similar to the expected term of the share-based awards.

Forfeitures are accounted for as incurred as reversal of any share-based compensation expense related to awards that will not vest.
Shipping and Handling Expenses
Shipping and handling expenses are included in cost of product revenue.
Research and Development
Research and development expenses include personnel expenses, contractor fees, license fees, facilities costs, and utilities. Expenditures relating to research and development are expensed in the period incurred.
Advertising Costs
Advertising costs are expensed as incurred.
Income Taxes
The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for the expected future tax benefit to be derived from tax loss and credit carryforwards. Deferred tax assets and liabilities are determined using the enacted tax rates in effect for the years in which those tax assets are expected to be realized. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the provision for income taxes in the period that includes the enactment date.

Deferred tax assets are regularly assessed to determine the likelihood they will be recovered from future taxable income. A valuation allowance is established when we believe it is more likely than not the future realization of all or some of a deferred tax asset will not be achieved. In evaluating the ability to recover deferred tax assets within the jurisdiction which they arise, we consider all available positive and negative evidence. Factors reviewed include the cumulative pre-tax book income for the past three years, scheduled reversals of deferred tax liabilities, history of earnings and reliable forecasting, projections of pre-tax book income over the foreseeable future, and the impact of any feasible and prudent tax planning strategies.

The impact of a tax position is recognized in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Any interest and penalties related to uncertain tax positions will be reflected in income tax expense.

Earnings per Share
Basic earnings per share attributable to Illumina stockholders is computed based on the weighted average number of common shares outstanding during the period. Diluted earnings per share attributable to Illumina stockholders is computed based on the sum of the weighted average number of common shares and potentially dilutive common shares outstanding during the period. Per-share earnings of our VIEs are included in the consolidated basic and diluted earnings per share computations based on our share of the VIE’s securities.

Potentially dilutive common shares consist of shares issuable under convertible senior notes and equity awards. Convertible senior notes have a dilutive impact when the average market price of our common stock exceeds the applicable conversion price of the respective notes. Potentially dilutive common shares from equity awards are determined using the average share price for each period under the treasury stock method. In addition, proceeds from exercise of equity awards and the average amount of unrecognized compensation expense for equity awards are assumed to be used to repurchase shares.

Accumulated Other Comprehensive Income
Comprehensive income is comprised of net income and other comprehensive income. Accumulated other comprehensive loss on the consolidated balance sheets at December 31, 2017 and January 1, 2017 includes accumulated foreign currency translation adjustments and unrealized gains and losses on the available-for-sale securities.

v3.8.0.1
Organization and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Summary of Estimated Useful Lives of Major Classes of Property and Equipment
The estimated useful lives of the major classes of property and equipment are generally as follows:
 
Estimated Useful Lives
Building and leasehold improvements
4 to 30 years
Machinery and equipment
3 to 5 years
Computer hardware and software
3 to 7 years
Furniture and fixtures
7 years
Property and equipment, net consists of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Leasehold improvements
$
331

 
$
270

Machinery and equipment
316

 
274

Computer hardware and software
185

 
156

Furniture and fixtures
34

 
24

Building
155

 
9

Construction in progress
326

 
307

Total property and equipment, gross
1,347

 
1,040

Accumulated depreciation
(416
)
 
(327
)
Total property and equipment, net
$
931

 
$
713

Summary of Calculation of Weighted Average Shares used to Calculate Basic and Diluted Earnings Per Share, Earnings Per Share
The following table presents the calculation of weighted average shares used to calculate basic and diluted earnings per share (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Weighted average shares outstanding
146

 
147

 
145

Effect of potentially dilutive common shares from:
 
 
 
 
 
Convertible senior notes

 

 
2

Equity awards
2

 
1

 
2

Weighted average shares used in calculating diluted earnings per share
148

 
148

 
149

Summary of Calculation of Weighted Average Shares used to Calculate Basic and Diluted Earnings Per Share, Antidilutive Securities
The following table presents the calculation of weighted average shares used to calculate basic and diluted earnings per share (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Weighted average shares outstanding
146

 
147

 
145

Effect of potentially dilutive common shares from:
 
 
 
 
 
Convertible senior notes

 

 
2

Equity awards
2

 
1

 
2

Weighted average shares used in calculating diluted earnings per share
148

 
148

 
149

Summary of Components of Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) are as follows (in millions):
 
December 31,
2017
 
January 1,
2017
Foreign currency translation adjustments
$
1

 
$
1

Unrealized loss on available-for-sale securities, net of deferred tax
(2
)
 
(2
)
Total accumulated other comprehensive loss
$
(1
)
 
$
(1
)
v3.8.0.1
Balance Sheet Account Details (Tables)
12 Months Ended
Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Summary of Short-term Investments
The following is a summary of short-term investments (in millions):
 
December 31, 2017
 
January 1, 2017
 
 
Amortized
Cost
 
Gross
Unrealized
Losses
 
 
Estimated
Fair Value
 
 
Amortized
Cost
 
Gross
Unrealized
Losses
 
 
Estimated
Fair Value
Available-for-sale securities:
Debt securities in government-sponsored entities
$
67

 
$

 
$
67

 
$
34

 
$

 
$
34

Corporate debt securities
423

 
(2
)
 
421

 
478

 
(2
)
 
476

U.S. Treasury securities
433

 
(1
)
 
432

 
316

 
(2
)
 
314

Total available-for-sale securities
$
923

 
$
(3
)
 
$
920

 
$
828

 
$
(4
)
 
$
824

Summary of Contractual Maturities of Available-for-sale Debt Securities
Contractual maturities of available-for-sale debt securities as of December 31, 2017 are as follows (in millions):
 
Estimated Fair Value
Due within one year
$
686

After one but within five years
234

Total
$
920


Summary of Accounts Receivable
Accounts receivable, net consist of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Trade accounts receivable, gross
$
414

 
$
385

Allowance for doubtful accounts
(3
)
 
(4
)
Total accounts receivable, net
$
411

 
$
381

Summary of Inventory
Inventory consists of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Raw materials
$
93

 
$
102

Work in process
188

 
161

Finished goods
52

 
37

Total inventory
$
333

 
$
300

Summary of Property and Equipment
The estimated useful lives of the major classes of property and equipment are generally as follows:
 
Estimated Useful Lives
Building and leasehold improvements
4 to 30 years
Machinery and equipment
3 to 5 years
Computer hardware and software
3 to 7 years
Furniture and fixtures
7 years
Property and equipment, net consists of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Leasehold improvements
$
331

 
$
270

Machinery and equipment
316

 
274

Computer hardware and software
185

 
156

Furniture and fixtures
34

 
24

Building
155

 
9

Construction in progress
326

 
307

Total property and equipment, gross
1,347

 
1,040

Accumulated depreciation
(416
)
 
(327
)
Total property and equipment, net
$
931

 
$
713

Summary of Changes in Goodwill
Changes to goodwill balance from January 3, 2016 through December 31, 2017 are as follows (in millions):
 
Goodwill
Balance as of January 3, 2016
$
753

Acquisitions
23

Balance as of January 1, 2017
776

GRAIL deconsolidation
(5
)
Balance as of December 31, 2017
$
771

Summary of Accrued Liabilities
Accrued liabilities consist of the following (in millions):
 
December 31,
2017
 
January 1,
2017
Accrued compensation expenses
$
177

 
$
112

Deferred revenue, current portion
130

 
121

Accrued taxes payable
50

 
32

Customer deposits
20

 
20

Other, including warranties (a)
55

 
57

Total accrued liabilities
$
432

 
$
342

Summary of Changes in Reserve for Product Warranties
Changes in reserve for product warranties from December 28, 2014 through December 31, 2017 are as follows (in millions):
 
Warranty Reserve
Balance as of December 28, 2014
$
16

Additions charged to cost of revenue
28

Repairs and replacements
(27
)
Balance as of January 3, 2016
17

Additions charged to cost of revenue
21

Repairs and replacements
(25
)
Balance as of January 1, 2017
13

Additions charged to cost of revenue
26

Repairs and replacements
(22
)
Balance as of December 31, 2017
$
17

Summary of Activity of Redeemable Noncontrolling Interests
The activity of the redeemable noncontrolling interests from December 28, 2014 through December 31, 2017 is as follows (in millions):
 
Redeemable Noncontrolling Interests
Balance as of December 28, 2014
$

Cash contributions
57

Amount held in escrow by third party
(24
)
Net loss attributable to noncontrolling interests
(4
)
Adjustment up to the redemption value
4

Balance as of January 3, 2016
33

Cash contributions
9

Vesting of redeemable equity awards
2

Net loss attributable to noncontrolling interests
(21
)
Adjustment up to the redemption value
21

Balance as of January 1, 2017
44

Amount released from escrow
79

Vesting of redeemable equity awards
13

Net loss attributable to noncontrolling interests
(41
)
Adjustment up to the redemption value
136

Deconsolidation of GRAIL
(11
)
Balance as of December 31, 2017
$
220

v3.8.0.1
Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]  
Summary of Finite-lived Intangible Assets
A summary of the finite-lived identifiable intangible assets is as follows (in millions):
 
December 31, 2017
 
January 1, 2017
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Intangibles,
Net
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Intangibles,
Net
Licensed technologies
$
95

 
$
(74
)
 
$
21

 
$
95

 
$
(64
)
 
$
31

Core technologies
300

 
(161
)
 
139

 
328

 
(142
)
 
186

Customer relationships
32

 
(25
)
 
7

 
33

 
(22
)
 
11

License agreements
14

 
(8
)
 
6

 
14

 
(7
)
 
7

Trade name
7

 
(5
)
 
2

 
5

 
(3
)
 
2

Total finite-lived intangible assets, net
$
448

 
$
(273
)
 
$
175

 
$
475

 
$
(238
)
 
$
237

Summary of the Estimated Annual Amortization of Finite-lived Intangible Assets
The estimated annual amortization of finite-lived intangible assets for the next five years is shown in the following table (in millions). Actual amortization expense to be reported in future periods could differ from these estimates as a result of acquisitions, divestitures, and asset impairments, among other factors.
 
Estimated Annual Amortization
2018
$
36

2019
32

2020
24

2021
21

2022
17

Thereafter
45

Total
$
175

v3.8.0.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2017
Fair Value Disclosures [Abstract]  
Summary of Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on a Recurring Basis
Fair value hierarchy for assets and liabilities measured at fair value on a recurring basis as of December 31, 2017 and January 1, 2017 are as follows (in millions):
 
December 31, 2017
 
January 1, 2017
 
Level 1
 
Level 2
 
Level 3
 
Total
 
Level 1
 
Level 2
 
Level 3
 
Total
Assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Money market funds (cash equivalent)
$
957

 
$

 
$

 
$
957

 
$
386

 
$

 
$

 
$
386

Debt securities in government-sponsored entities

 
67

 

 
67

 

 
34

 

 
34

Corporate debt securities

 
421

 

 
421

 

 
476

 

 
476

U.S. Treasury securities
432

 

 

 
432

 
314

 

 

 
314

Deferred compensation plan assets

 
35

 

 
35

 

 
31

 

 
31

Total assets measured at fair value
$
1,389

 
$
523

 
$

 
$
1,912

 
$
700

 
$
541

 
$

 
$
1,241

Liabilities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Acquisition-related contingent consideration liabilities
$

 
$

 
$

 
$

 
$

 
$

 
$
4

 
$
4

Deferred compensation liability

 
33

 

 
33

 

 
29

 

 
29

Total liabilities measured at fair value
$

 
$
33

 
$

 
$
33

 
$

 
$
29

 
$
4

 
$
33

Summary of Changes in Estimated Fair Value of Contingent Consideration Liabilities
Changes in estimated fair value of contingent consideration liabilities from December 28, 2014 through December 31, 2017 are as follows (in millions):
 
Contingent
Consideration
Liability
(Level 3 
Measurement)
Balance as of December 28, 2014
$
44

Change in estimated fair value, recorded in selling, general and administrative expenses
(6
)
Cash payments
(3
)
Balance as of January 3, 2016
35

Additional liability recorded as a result of a current period acquisition
5

Change in estimated fair value, recorded in selling, general and administrative expenses
(1
)
Cash payments
(35
)
Balance as of January 1, 2017
4

Change in estimated fair value, recorded in selling, general and administrative expenses

(1
)
Cash payments
(3
)
Balance as of December 31, 2017
$

v3.8.0.1
Debt and Other Commitments (Tables)
12 Months Ended
Dec. 31, 2017
Debt Disclosure [Abstract]  
Schedule of Debt Obligations
Debt obligations consist of the following (dollars in millions):
 
December 31,
2017
 
January 1,
2017
Principal amount of 2019 Notes outstanding
$
633

 
$
633

Principal amount of 2021 Notes outstanding
517

 
517

Unamortized discount of liability component
(75
)
 
(105
)
       Net carrying amount of liability component
1,075

 
1,045

Obligations under financing leases
113

 
9

Other
4

 
4

Less: current portion
(10
)
 
(2
)
       Long-term debt
$
1,182

 
$
1,056

Carrying value of equity component, net of issuance costs
$
161

 
$
161

Fair value of outstanding notes (Level 2)
$
1,305

 
$
1,108

Weighted average remaining amortization period of discount on the liability component
2.8 years

 
3.6 years

Summary of Annual Future Minimum Payments under Leases
As of December 31, 2017, annual future minimum payments of our operating leases and build-to-suit leases, which include those leases accounted for as a financing obligation, were as follows (in millions):
 
Operating
Leases
 
Sublease
Income
 
Net Operating
Leases
 
Build-to-suit Leases
2018
$
55

 
$
(9
)
 
$
46

 
$
22

2019
60

 
(10
)
 
50

 
20

2020
58

 
(10
)
 
48

 
20

2021
57

 
(10
)
 
47

 
21

2022
54

 
(11
)
 
43

 
21

Thereafter
468

 
(16
)
 
452

 
190

Total minimum lease payments
$
752

 
$
(66
)
 
$
686

 
$
294

Summary of Changes in the Facility Exit Obligation
Facility exit obligations were recorded upon vacating our former headquarters in 2011. Changes in the facility exit obligation from December 28, 2014 through December 31, 2017, are as follows (in millions):
 
Facility Exit Obligation
Balance as of December 28, 2014
$
38

Adjustment to facility exit obligation
(5
)
Accretion of interest expense
2

Cash payments
(13
)
Balance as of January 3, 2016
22

Accretion of interest expense
1

Cash payments
(4
)
Balance as of January 1, 2017
19

Accretion of interest expense
1

Cash payments
(3
)
Balance as of December 31, 2017
$
17


Summary of Annual Future Minimum Payments for Noncancelable Purchase Obligations
Annual minimum payments for noncancelable purchase obligations as of December 31, 2017 are as follows (in millions):
 
Minimum Payments
2018
$
27

2019
60

2020
20

Total
$
107

v3.8.0.1
Share-based Compensation Expense (Tables)
12 Months Ended
Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Summary of Share-based Compensation Expense for all Stock Awards
Share-based compensation expense for all stock awards consists of the following (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Cost of product revenue
$
12

 
$
9

 
$
10

Cost of service and other revenue
2

 
2

 
2

Research and development
51

 
42

 
42

Selling, general and administrative
99

 
76

 
79

Share-based compensation expense before taxes
164

 
129

 
133

Related income tax benefits
(48
)
 
(41
)
 
(39
)
Share-based compensation expense, net of taxes
$
116

 
$
88

 
$
94

Summary of Assumptions used to Estimate the Weighted-Average Fair Value Per Share for Stock Purchase under the Employee Stock Purchase Plan
The assumptions used for the specified reporting periods and the resulting estimates of weighted-average fair value per share for stock purchased under the ESPP are as follows:
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Risk-free interest rate
0.50% - 1.22%

 
0.40% - 0.50%

 
0.07% - 0.33%

Expected volatility
29% - 44%

 
40% - 44%

 
29% - 38%

Expected term
0.5 - 1.0 year

 
0.5 - 1.0 year

 
0.5 - 1.0 year

Expected dividends
0
%
 
0
%
 
0
%
Weighted-average grant-date fair value per share
$
46.81

 
$
48.29

 
$
53.92

v3.8.0.1
Stockholders' Equity (Tables)
12 Months Ended
Dec. 31, 2017
Equity [Abstract]  
Summary of Restricted Stock Activity and Related Information, Restricted Stock
A summary of restricted stock activity and related information from December 28, 2014 through December 31, 2017 is as follows (in thousands, except per share amounts):
 
Restricted
Stock Units
(RSU)
 
Performance
Stock Units
(PSU)(1)
 
Weighted-Average Grant-
Date Fair Value per Share
 
 
 
RSU
 
PSU
Outstanding at December 28, 2014
2,841

 
1,257

 
$
92.35

 
$
96.21

Awarded
756

 
194

 
$
184.10

 
$
183.29

Vested
(1,138
)
 
(741
)
 
$
75.29

 
$
60.80

Cancelled
(253
)
 
(127
)
 
$
99.50

 
$
99.30

Outstanding at January 3, 2016
2,206

 
583

 
$
131.80

 
$
169.41

Awarded
1,245

 
172

 
$
132.47

 
$
113.56

Vested
(928
)
 
(199
)
 
$
105.49

 
$
148.99

Cancelled
(230
)
 
(96
)
 
$
139.74

 
$
163.05

Outstanding at January 1, 2017
2,293

 
460

 
$
141.80

 
$
158.66

Awarded
879

 
238

 
$
207.38

 
$
191.53

Vested
(861
)
 
(92
)
 
$
131.62

 
$
189.09

Cancelled
(226
)
 
(64
)
 
$
149.03

 
$
173.83

Outstanding at December 31, 2017
2,085

 
542

 
$
172.92

 
$
166.15

______________________________________
(1)
The number of units reflect the estimated number of shares to be issued at the end of the performance period.
Summary of Restricted Stock Activity and Related Information, Performance Units
A summary of restricted stock activity and related information from December 28, 2014 through December 31, 2017 is as follows (in thousands, except per share amounts):
 
Restricted
Stock Units
(RSU)
 
Performance
Stock Units
(PSU)(1)
 
Weighted-Average Grant-
Date Fair Value per Share
 
 
 
RSU
 
PSU
Outstanding at December 28, 2014
2,841

 
1,257

 
$
92.35

 
$
96.21

Awarded
756

 
194

 
$
184.10

 
$
183.29

Vested
(1,138
)
 
(741
)
 
$
75.29

 
$
60.80

Cancelled
(253
)
 
(127
)
 
$
99.50

 
$
99.30

Outstanding at January 3, 2016
2,206

 
583

 
$
131.80

 
$
169.41

Awarded
1,245

 
172

 
$
132.47

 
$
113.56

Vested
(928
)
 
(199
)
 
$
105.49

 
$
148.99

Cancelled
(230
)
 
(96
)
 
$
139.74

 
$
163.05

Outstanding at January 1, 2017
2,293

 
460

 
$
141.80

 
$
158.66

Awarded
879

 
238

 
$
207.38

 
$
191.53

Vested
(861
)
 
(92
)
 
$
131.62

 
$
189.09

Cancelled
(226
)
 
(64
)
 
$
149.03

 
$
173.83

Outstanding at December 31, 2017
2,085

 
542

 
$
172.92

 
$
166.15

______________________________________
(1)
The number of units reflect the estimated number of shares to be issued at the end of the performance period.
Summary of Pre-tax Intrinsic Values of Vested Restricted Stock
Pre-tax intrinsic values and fair value of vested restricted stock are as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Pre-tax intrinsic value of outstanding restricted stock:
 
 
 
 
 
RSU
$
456

 
$
294

 
$
423

PSU
$
118

 
$
59

 
$
112

 
 
 
 
 
 
Fair value of restricted stock vested:
 
 
 
 
 
RSU
$
113

 
$
98

 
$
86

PSU
$
17

 
$
30

 
$
45

Summary of Total Fair Value of Vested Restricted Stock
Pre-tax intrinsic values and fair value of vested restricted stock are as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Pre-tax intrinsic value of outstanding restricted stock:
 
 
 
 
 
RSU
$
456

 
$
294

 
$
423

PSU
$
118

 
$
59

 
$
112

 
 
 
 
 
 
Fair value of restricted stock vested:
 
 
 
 
 
RSU
$
113

 
$
98

 
$
86

PSU
$
17

 
$
30

 
$
45

Summary of Stock Option Activity Under all Stock Option Plans
Stock option activity from December 28, 2014 through December 31, 2017 is as follows:
 
Options
(in thousands)
 
Weighted-
Average
Exercise Price
Outstanding at December 28, 2014
3,211

 
$
34.74

Exercised
(1,529
)
 
$
28.54

Cancelled
(83
)
 
$
10.31

Outstanding at January 3, 2016
1,599

 
$
41.95

Exercised
(552
)
 
$
29.41

Cancelled
(2
)
 
$
46.35

Outstanding at January 1, 2017
1,045

 
$
48.56

Exercised
(723
)
 
$
49.31

Outstanding and exercisable at December 31, 2017
322

 
$
46.93

v3.8.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Summary of Income before Income Taxes by Region
The income before income taxes summarized by region is as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
United States
$
458

 
$
120

 
$
218

Foreign
585

 
441

 
365

Total income before income taxes
$
1,043

 
$
561

 
$
583

Summary of Provision for Income Taxes
The provision for income taxes consists of the following (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Current:
 

 
 

 
 

Federal
$
259

 
$
71

 
$
106

State
21

 
10

 
18

Foreign
51

 
45

 
46

Total current provision
331

 
126

 
170

Deferred:
 

 
 

 
 

Federal
36

 
16

 
(11
)
State

 
(5
)
 
(32
)
Foreign
(2
)
 
(4
)
 
(2
)
Total deferred expense (benefit)
34

 
7

 
(45
)
Total tax provision
$
365

 
$
133

 
$
125

Summary of Reconciliation of Provision for Income Taxes to Amount Computed by Applying the Federal Statutory Rate
The provision for income taxes reconciles to the amount computed by applying the federal statutory rate to income before taxes as follows (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Tax at federal statutory rate
$
365

 
$
196

 
$
204

State, net of federal benefit
19

 
10

 
9

Research and other credits
(12
)
 
(13
)
 
(20
)
Change in valuation allowance
12

 
5

 
(4
)
Impact of foreign operations
(130
)
 
(86
)
 
(42
)
Cost sharing adjustment

 
(7
)
 
(25
)
Investments in consolidated variable interest entities
(3
)
 
25

 
1

Impact of U.S. Tax Reform
150

 

 

Stock compensation
(41
)
 
3

 
2

Other
5

 

 

Total tax provision
$
365

 
$
133

 
$
125

Summary of Significant Components of Deferred Tax Assets and Liabilities
Significant components of deferred tax assets and liabilities are as follows (in millions):
 
December 31,
2017
 
January 1,
2017
Deferred tax assets:
 

 
 

Net operating losses
$
18

 
$
20

Tax credits
57

 
43

Other accruals and reserves
25

 
24

Stock compensation
19

 
38

Deferred rent
28

 
38

Cost sharing adjustment
21

 
32

Other amortization
12

 
16

Lease obligation
27

 

Investments
13

 
6

Other
26

 
32

Total gross deferred tax assets
246

 
249

Valuation allowance on deferred tax assets
(25
)
 
(18
)
Total deferred tax assets
221

 
231

Deferred tax liabilities:
 

 
 

Purchased intangible amortization
(26
)
 
(53
)
Convertible debt
(18
)
 
(37
)
Property and equipment
(44
)
 
(17
)
Investments
(40
)
 

Other
(5
)
 
(1
)
Total deferred tax liabilities
(133
)
 
(108
)
Deferred tax assets, net
$
88

 
$
123

Summary of the Gross Amount of Uncertain Tax Positions
The following table summarizes the gross amount of our uncertain tax positions (in millions):
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Balance at beginning of year
$
65

 
$
56

 
$
52

Increases related to prior year tax positions
2

 

 
2

Decreases related to prior year tax positions

 
(2
)
 
(1
)
Increases related to current year tax positions
14

 
13

 
11

Decreases related to lapse of statute of limitations
(2
)
 
(2
)
 
(8
)
Balance at end of year
$
79

 
$
65

 
$
56

v3.8.0.1
Segment Information, Geographic Data, and Significant Customers (Tables)
12 Months Ended
Dec. 31, 2017
Segment Reporting [Abstract]  
Summary of Operating Performance and Assets by Segment
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Revenue:
 
 
 
 
 
Core Illumina
$
2,754

 
$
2,428

 
$
2,220

Consolidated VIEs
6

 

 

Eliminations
(8
)
 
(30
)
 

Consolidated revenue
$
2,752

 
$
2,398

 
$
2,220

 
 
 
 
 
 
Depreciation and amortization:
 
 
 
 
 
Core Illumina
$
153

 
$
138

 
$
127

Consolidated VIEs
6

 
4

 

Eliminations
(3
)
 
(1
)
 

Consolidated depreciation and amortization
$
156

 
$
141

 
$
127

 
 
 
 
 
 
Income (loss) from operations:
 
 
 
 
 
Core Illumina
$
696

 
$
684

 
$
621

Consolidated VIEs
(92
)
 
(81
)
 
(8
)
Eliminations
2

 
(16
)
 

Consolidated income from operations
$
606

 
$
587

 
$
613


Other income (expense), net primarily relate to Core Illumina and we do not allocate income taxes to our segments.

The following table presents the total assets and capital expenditures of each reportable segment (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
Total assets:
 
 
 
 
 
Core Illumina
$
5,223

 
$
4,167

 
$
3,658

Consolidated VIEs
45

 
180

 
31

Eliminations
(11
)
 
(66
)
 
(1
)
Consolidated total assets
$
5,257

 
$
4,281

 
$
3,688

 
 
 
 
 
 
Capital expenditures:
 
 
 
 
 
Core Illumina
$
306

 
$
238

 
$
142

Consolidated VIEs
4

 
22

 
1

Consolidated capital expenditures
$
310

 
$
260

 
$
143

Summary of Revenue by Region
revenue by geographic area for the years ended December 31, 2017, January 1, 2017, and January 3, 2016 (in millions):
 
Years Ended
 
December 31,
2017
 
January 1,
2017
 
January 3,
2016
United States
$
1,511

 
$
1,294

 
$
1,207

Europe
632

 
553

 
527

Greater China (a)
292

 

 

Asia-Pacific (a)
222

 
456

 
380

Other markets
95

 
95

 
106

Total
$
2,752

 
$
2,398

 
$
2,220

Summary of Net Long-lived Assets Consisting of Property and Equipment by Region
We had net long-lived assets, consisting of property and equipment, in the following regions as of December 31, 2017 and January 1, 2017 (in millions):
 
December 31,
2017
 
January 1,
2017
United States
$
828

 
$
636

Singapore
54

 
44

United Kingdom
43

 
28

Other countries
6

 
5

Total
$
931

 
$
713

v3.8.0.1
Quarterly Financial Information (unaudited) (Tables)
12 Months Ended
Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]  
Summary of Quarterly Data
Summarized quarterly data for fiscal years 2017 and 2016 are as follows (in millions, except per share amounts):
 
First Quarter
 
Second Quarter
 
Third Quarter
 
Fourth Quarter
2017
 

 
 

 
 

 
 

Total revenue
$
598

 
$
662

 
$
714

 
$
778

Gross profit
$
368

 
$
434

 
$
482

 
$
542

Consolidated net income
$
348

 
$
120

 
$
152

 
$
58

Net income attributable to Illumina stockholders (a)
$
367

 
$
128

 
$
163

 
$
68

Earnings per share attributable to Illumina stockholders:
 
 
 
 
 
 
 
Basic
$
2.50

 
$
0.87

 
$
1.12

 
$
0.47

Diluted
$
2.48

 
$
0.87

 
$
1.11

 
$
0.46

2016
 
 
 
 
 
 
 
Total revenue
$
572

 
$
600

 
$
607

 
$
619

Gross profit
$
397

 
$
424

 
$
426

 
$
419

Consolidated net income
$
88

 
$
116

 
$
117

 
$
108

Net income attributable to Illumina stockholders
$
90

 
$
120

 
$
129

 
$
124

Earnings per share attributable to Illumina stockholders:
 
 
 
 
 
 
 
Basic
$
0.61

 
$
0.83

 
$
0.88

 
$
0.84

Diluted
$
0.60

 
$
0.82

 
$
0.87

 
$
0.84


v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Recently Adopted Accounting Policies (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Accounting Policies [Abstract]      
Excess tax benefits from share-based compensation not yet recognized recorded in retained earnings $ 45    
Excess tax benefits from share-based compensation recorded in provision for income taxes $ 52    
Excess tax benefits from share-based compensation recorded in operating activities   $ 91 $ 127
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Concentrations of Risk (Details)
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Credit concentration risk [Member] | Investment portfolio [Member]          
Concentration Risk [Line Items]          
Maximum investment portfolio credit exposure     5.00%    
Credit concentration risk [Member] | Issue size [Member]          
Concentration Risk [Line Items]          
Maximum investment portfolio credit exposure     5.00%    
Industry credit concentration risk [Member] | Investment portfolio [Member]          
Concentration Risk [Line Items]          
Maximum investment portfolio credit exposure     30.00%    
Geographic concentration risk [Member] | Sales revenue, net [Member] | Outside the United States [Member]          
Concentration Risk [Line Items]          
Concentration percent     45.00% 46.00% 46.00%
Geographic concentration risk [Member] | Accounts receivable [Member] | Outside the United States [Member]          
Concentration Risk [Line Items]          
Concentration percent 48.00% 48.00%      
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Major Classes of Property and Equipment (Details)
12 Months Ended
Dec. 31, 2017
Building and leasehold improvements [Member] | Minimum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 4 years
Building and leasehold improvements [Member] | Maximum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 30 years
Machinery and equipment [Member] | Minimum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Machinery and equipment [Member] | Maximum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 5 years
Computer hardware and software [Member] | Minimum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Computer hardware and software [Member] | Maximum [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 7 years
Furniture and fixtures [Member]  
Property, Plant and Equipment [Line Items]  
Useful life 7 years
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Goodwill, Intangible Assets and Other Long-Lived Assets (Details)
$ in Millions
12 Months Ended
Dec. 31, 2017
USD ($)
Finite-Lived Intangible Assets [Line Items]  
Impairment of in-process research and development $ 5
Cost of Sales [Member]  
Finite-Lived Intangible Assets [Line Items]  
Impairment of finite-lived intangible assets $ 18
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Derivatives (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Foreign exchange forward [Member] | Not designated as hedging instrument [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Notional amount of outstanding forward contracts $ 88 $ 69
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Warranties (Details)
12 Months Ended
Dec. 31, 2017
Instruments [Member]  
Product Warranty Liability [Line Items]  
Warranty period 1 year
Consumables [Member] | Minimum [Member]  
Product Warranty Liability [Line Items]  
Warranty period 6 months
Consumables [Member] | Maximum [Member]  
Product Warranty Liability [Line Items]  
Warranty period 12 months
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Revenue Recognition (Details)
12 Months Ended
Dec. 31, 2017
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]  
Period of time average selling prices are observed to establish best estimate of selling price 12 months
Minimum [Member]  
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]  
Product or service delivery period 3 months
Maximum [Member]  
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]  
Product or service delivery period 6 months
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Share-Based Compensation (Details)
12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Expected dividend yield 0.00%
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Narrative - Advertising Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Accounting Policies [Abstract]      
Advertising expense $ 30 $ 20 $ 19
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Summary of Calculation of Weighted Average Shares used to Calculate Basic and Diluted Earnings Per Share (Details) - shares
shares in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Weighted average shares used to calculate basic and diluted net income per share [Line Items]      
Weighted average shares outstanding 146 147 145
Effect of potentially dilutive common shares from:      
Convertible senior notes     2
Equity awards 2 1 2
Weighted average shares used in calculating diluted net income per share 148 148 149
v3.8.0.1
Organization and Summary of Significant Accounting Policies - Summary of Components of Accumulated Other Comprehensive Income (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Accumulated Other Comprehensive Income [Line Items]    
Total accumulated other comprehensive loss $ 2,749 $ 2,197
Foreign currency translation adjustments [Member]    
Accumulated Other Comprehensive Income [Line Items]    
Total accumulated other comprehensive loss 1 1
Unrealized loss on available-for-sale securities, net of deferred tax    
Accumulated Other Comprehensive Income [Line Items]    
Total accumulated other comprehensive loss (2) (2)
AOCI attributable to parent [Member]    
Accumulated Other Comprehensive Income [Line Items]    
Total accumulated other comprehensive loss $ (1) $ (1)
v3.8.0.1
Balance Sheet Account Details - Summary of Short-term Investments (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Available-for-sale securities:    
Amortized Cost $ 923 $ 828
Gross Unrealized Losses (3) (4)
Estimated Fair Value 920 824
Debt securities in government sponsored entities [Member]    
Available-for-sale securities:    
Amortized Cost 67 34
Estimated Fair Value 67 34
Corporate debt securities [Member]    
Available-for-sale securities:    
Amortized Cost 423 478
Gross Unrealized Losses (2) (2)
Estimated Fair Value 421 476
U.S. Treasury securities [Member]    
Available-for-sale securities:    
Amortized Cost 433 316
Gross Unrealized Losses (1) (2)
Estimated Fair Value $ 432 $ 314
v3.8.0.1
Balance Sheet Account Details - Summary of Contractual Maturities of Available-for-sale Debt Securities (Details)
$ in Millions
Dec. 31, 2017
USD ($)
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]  
Due within one year $ 686
After one but within five years 234
Total $ 920
v3.8.0.1
Balance Sheet Account Details - Narrative - Strategic Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Schedule of Investments [Line Items]      
Cost-method investment gain     $ 18
Other commitment $ 100    
Callable period 10 years    
Capital Commitment Drawdown Allowed $ 83    
Other Assets [Member]      
Schedule of Investments [Line Items]      
Cost-method investments in non-publicly traded companies 250 $ 57  
Equity method investments 16 10  
Cost-method investee [Member]      
Schedule of Investments [Line Items]      
Revenue from transactions with Company's cost-method investments in non-publicly traded companies $ 127 $ 56 $ 61
v3.8.0.1
Balance Sheet Account Details - Summary of Accounts Receivable (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Accounts Receivable, Net [Abstract]    
Trade accounts receivable, gross $ 414 $ 385
Allowance for doubtful accounts (3) (4)
Total accounts receivable, net $ 411 $ 381
v3.8.0.1
Balance Sheet Account Details - Summary of Inventory (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Inventory [Abstract]    
Raw materials $ 93 $ 102
Work in process 188 161
Finished goods 52 37
Total inventory $ 333 $ 300
v3.8.0.1
Balance Sheet Account Details - Summary of Property and Equipment (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross $ 1,347 $ 1,040
Accumulated depreciation (416) (327)
Total property and equipment, net 931 713
Leasehold improvements [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 331 270
Machinery and equipment [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 316 274
Computer hardware and software [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 185 156
Furniture and fixtures [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 34 24
Building [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 155 9
Construction in progress [Member]    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross $ 326 $ 307
v3.8.0.1
Balance Sheet Account Details - Narrative - Property and Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Property, Plant and Equipment [Line Items]      
Non-cash expenditures included in property and equipment, net $ 117 $ 220 $ 24
Construction In Progress And Build to Suit Lease Liability [Member]      
Property, Plant and Equipment [Line Items]      
Non-cash expenditures included in property and equipment, net $ 79 $ 193 $ 10
v3.8.0.1
Balance Sheet Account Details - Summary of Changes in Goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Goodwill Rollforward    
Balance at beginning of period $ 776 $ 753
Acquisitions   23
GRAIL deconsolidation (5)  
Balance at end of period $ 771 $ 776
v3.8.0.1
Balance Sheet Account Details - Narrative - Goodwill (Details)
$ in Millions
1 Months Ended
Jan. 31, 2016
USD ($)
business
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Number of acquisitions closed | business 2
Upfront cash payments, equity instruments and certain contingent consideration provisions | $ $ 18
v3.8.0.1
Balance Sheet Account Details - Summary of Accrued Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Accrued Liabilities, Current [Abstract]    
Accrued compensation expenses $ 177 $ 112
Deferred revenue, current portion 130 121
Accrued taxes payable 50 32
Customer deposits 20 20
Other, including warranties (a) 55 57
Total accrued liabilities $ 432 $ 342
v3.8.0.1
Balance Sheet Account Details - Summary of Changes in Reserve for Product Warranties (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Balance as of beginning of period $ 13 $ 17 $ 16
Additions charged to cost of revenue 26 21 28
Repairs and replacements (22) (25) (27)
Balance as of end of period $ 17 $ 13 $ 17
v3.8.0.1
Balance Sheet Account Details - Narrative - Investment in Consolidated Variable Interest Entities (Details) - USD ($)
shares in Millions, $ in Millions
1 Months Ended 12 Months Ended
Feb. 28, 2017
Jul. 03, 2016
Jan. 31, 2016
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Feb. 27, 2017
Jul. 31, 2015
Dec. 28, 2014
Variable Interest Entity [Line Items]                  
Cash and cash equivalents attributable to variable interest entities       $ 1,225 $ 735 $ 769     $ 636
Contributions from noncontrolling interest owners       79 $ 89 $ 32      
GRAIL, Inc. [Member]                  
Variable Interest Entity [Line Items]                  
Deemed dividend   $ 10              
Deemed dividend, tax effect   $ 10              
Variable Interest Entity, Primary Beneficiary [Member]                  
Variable Interest Entity [Line Items]                  
Cash and cash equivalents attributable to variable interest entities       $ 18          
Variable Interest Entity, Primary Beneficiary [Member] | GRAIL, Inc. [Member]                  
Variable Interest Entity [Line Items]                  
Equity ownership interest percentage             52.00%    
Series A financing     $ 120            
Amount contributed     40            
Contributions from noncontrolling interest owners     $ 80            
Variable Interest Entity, Primary Beneficiary [Member] | Helix Holdings I, LLC [Member]                  
Variable Interest Entity [Line Items]                  
Equity ownership interest percentage       50.00%       50.00%  
GRAIL Class B [Member] | Variable Interest Entity, Primary Beneficiary [Member] | GRAIL, Inc. [Member]                  
Variable Interest Entity [Line Items]                  
Series A financing $ 900                
Stock exchanged (in shares)     113            
GRAIL Class A-1 Convertible [Member] | Variable Interest Entity, Primary Beneficiary [Member] | GRAIL, Inc. [Member]                  
Variable Interest Entity [Line Items]                  
Shares authorized by GRAIL issued to Illumina   98              
Illumina Class B [Member] | Variable Interest Entity, Primary Beneficiary [Member] | GRAIL, Inc. [Member]                  
Variable Interest Entity [Line Items]                  
Shares authorized by Illumina issued to GRAIL   98              
Helix Holdings I, LLC [Member] | Variable Interest Entity, Primary Beneficiary [Member]                  
Variable Interest Entity [Line Items]                  
Noncontrolling shareholders interest percentage       50.00%          
v3.8.0.1
Balance Sheet Account Details - Narrative - Deconsolidation of GRAIL, Inc. (Details) - USD ($)
shares in Millions, $ in Millions
1 Months Ended 2 Months Ended 3 Months Ended 12 Months Ended
Feb. 28, 2017
Jan. 31, 2016
Feb. 28, 2017
Jul. 02, 2017
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Feb. 27, 2017
Variable Interest Entity [Line Items]                
Proceeds from sale of GRAIL preferred stock         $ 278      
Payments for additional GRAIL shares purchased by Illumina         29 $ 14 $ 6  
Gain on deconsolidation of GRAIL $ 453       $ 453      
Portion of gain on deconsolidation related to remeasurement of Company's retained equity interest $ 159              
GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Cost-method investment ownership percentage 19.00%   19.00% 17.00%        
Cost-method investment voting interest percentage 13.00%   13.00% 12.00%        
GRAIL Class B [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Strategic Investment Shares Purchased       3        
Payments for additional GRAIL shares purchased by Illumina       $ 14        
Remaining shares of GRAIL owned by Illumina         3      
GRAIL Class A Preferred [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Remaining shares of GRAIL owned by Illumina         5      
GRAIL Class A Common [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Remaining shares of GRAIL owned by Illumina         78      
Variable Interest Entity, Primary Beneficiary [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
GRAIL Series B preferred financing   $ 120            
Proceeds from sale of GRAIL preferred stock $ 278              
Equity ownership interest percentage               52.00%
Percentage of entity's losses absorbed     50.00%          
Variable Interest Entity, Primary Beneficiary [Member] | GRAIL Class B [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
GRAIL Series B preferred financing $ 900              
Variable Interest Entity, Primary Beneficiary [Member] | GRAIL Class A Preferred [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Shares repurchased by GRAIL from Illumina 35              
Variable Interest Entity, Primary Beneficiary [Member] | GRAIL Class A-1 Convertible [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Shares repurchased by GRAIL from Illumina 34              
Other Assets [Member]                
Variable Interest Entity [Line Items]                
Cost-method investments         $ 250 $ 57    
Other Assets [Member] | GRAIL, Inc. [Member]                
Variable Interest Entity [Line Items]                
Cost-method investments         $ 185      
v3.8.0.1
Balance Sheet Account Details - Summary of Activity of Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Increase (Decrease) in Redeemable Noncontrolling Interests [Roll Forward]      
Beginning balance $ 44 $ 33 $ 0
Cash contributions   9 57
Amount (held in) released from escrow 79   (24)
Vesting of redeemable equity awards 13 2  
Net loss attributable to noncontrolling interests (41) (21) (4)
Adjustment up to the redemption value 136 21 4
Deconsolidation of GRAIL (11)    
Ending balance $ 220 $ 44 $ 33
v3.8.0.1
Intangible Assets - Summary of Identifiable Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 448 $ 475
Accumulated Amortization (273) (238)
Finite-Lived Intangible Assets, Net 175 237
Licensed technologies [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 95 95
Accumulated Amortization (74) (64)
Finite-Lived Intangible Assets, Net 21 31
Core technologies [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 300 328
Accumulated Amortization (161) (142)
Finite-Lived Intangible Assets, Net 139 186
Customer relationships [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 32 33
Accumulated Amortization (25) (22)
Finite-Lived Intangible Assets, Net 7 11
License agreements [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 14 14
Accumulated Amortization (8) (7)
Finite-Lived Intangible Assets, Net 6 7
Trade name [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 7 5
Accumulated Amortization (5) (3)
Finite-Lived Intangible Assets, Net $ 2 $ 2
v3.8.0.1
Intangible Assets - Summary of the Estimated Annual Amortization of Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Intangible Assets, Net (Excluding Goodwill) [Abstract]    
2018 $ 36  
2019 32  
2020 24  
2021 21  
2022 17  
Thereafter 45  
Finite-Lived Intangible Assets, Net $ 175 $ 237
v3.8.0.1
Fair Value Measurements - Summary of Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Assets:    
Estimated Fair Value $ 920 $ 824
Debt securities in government sponsored entities [Member]    
Assets:    
Estimated Fair Value 67 34
Corporate debt securities [Member]    
Assets:    
Estimated Fair Value 421 476
U.S. Treasury securities [Member]    
Assets:    
Estimated Fair Value 432 314
Fair value, measurements, recurring [Member]    
Assets:    
Deferred compensation plan assets 35 31
Total assets measured at fair value 1,912 1,241
Liabilities:    
Acquisition-related contingent consideration liabilities   4
Deferred compensation liability 33 29
Total liabilities measured at fair value 33 33
Fair value, measurements, recurring [Member] | Debt securities in government sponsored entities [Member]    
Assets:    
Estimated Fair Value 67 34
Fair value, measurements, recurring [Member] | Corporate debt securities [Member]    
Assets:    
Estimated Fair Value 421 476
Fair value, measurements, recurring [Member] | U.S. Treasury securities [Member]    
Assets:    
Estimated Fair Value 432 314
Fair value, measurements, recurring [Member] | Money market funds (cash equivalent) [Member]    
Assets:    
Money market funds (cash equivalent) 957 386
Fair value, measurements, recurring [Member] | Level 1 [Member]    
Assets:    
Total assets measured at fair value 1,389 700
Fair value, measurements, recurring [Member] | Level 1 [Member] | U.S. Treasury securities [Member]    
Assets:    
Estimated Fair Value 432 314
Fair value, measurements, recurring [Member] | Level 1 [Member] | Money market funds (cash equivalent) [Member]    
Assets:    
Money market funds (cash equivalent) 957 386
Fair value, measurements, recurring [Member] | Level 2 [Member]    
Assets:    
Deferred compensation plan assets 35 31
Total assets measured at fair value 523 541
Liabilities:    
Deferred compensation liability 33 29
Total liabilities measured at fair value 33 29
Fair value, measurements, recurring [Member] | Level 2 [Member] | Debt securities in government sponsored entities [Member]    
Assets:    
Estimated Fair Value 67 34
Fair value, measurements, recurring [Member] | Level 2 [Member] | Corporate debt securities [Member]    
Assets:    
Estimated Fair Value $ 421 476
Fair value, measurements, recurring [Member] | Level 3 [Member]    
Liabilities:    
Acquisition-related contingent consideration liabilities   4
Total liabilities measured at fair value   $ 4
v3.8.0.1
Fair Value Measurements - Narrative (Details) - Contingent consideration liability [Member] - Fair Value, Measurements, Recurring [Member] - Level 3 [Member]
12 Months Ended
Dec. 31, 2017
Minimum [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Discount rate for assessment of the acquisition date fair value 4.00%
Maximum [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Discount rate for assessment of the acquisition date fair value 6.00%
v3.8.0.1
Fair Value Measurements - Summary of Changes in Estimated Fair Value of Contingent Consideration Liabilities (Details) - Contingent consideration liability [Member] - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Beginning balance $ 4 $ 35 $ 44
Cash payments (3) (35) (3)
Additional liability recorded as a result of a current period acquisition   5  
Ending balance 0 4 35
Selling, general and administrative expenses [Member]      
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Change in estimated fair value, recorded in selling, general and administrative expenses $ (1) $ (1) $ (6)
v3.8.0.1
Debt and Other Commitments - Summary of Debt Obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jun. 29, 2014
Debt Instrument [Line Items]      
Obligations under financing leases $ 113 $ 9  
Other 4 4  
Less: current portion (10) (2)  
Long-term debt 1,182 1,056  
Convertible Debt [Member]      
Debt Instrument [Line Items]      
Unamortized discount of liability component 75 105  
Net carrying amount of liability component 1,075 1,045  
Carrying value of equity component, net of issuance costs $ 161 $ 161  
Weighted average remaining amortization period of discount on the liability component 2 years 9 months 3 years 7 months  
Convertible Debt [Member] | 2019 Notes [Member]      
Debt Instrument [Line Items]      
Principal amount of notes outstanding $ 633 $ 633 $ 633
Convertible Debt [Member] | 2021 Notes [Member]      
Debt Instrument [Line Items]      
Principal amount of notes outstanding 517 517 $ 517
Level 2 [Member] | Convertible Debt [Member]      
Debt Instrument [Line Items]      
Fair value of outstanding notes (Level 2) $ 1,305 $ 1,108  
v3.8.0.1
Debt and Other Commitments - Debt Narrative (Details) - Convertible Debt [Member]
$ / shares in Units, $ in Millions
1 Months Ended
Jun. 29, 2014
USD ($)
day
$ / shares
Dec. 31, 2017
USD ($)
Jan. 01, 2017
USD ($)
Dec. 31, 2011
USD ($)
Debt Instrument [Line Items]        
Carrying value of equity component, net of issuance costs   $ 161 $ 161  
2019 Notes [Member]        
Debt Instrument [Line Items]        
Principal amount $ 633 633 633  
Interest rate on convertible senior notes 0.00%      
Conversion rate 0.0039318      
Threshold note trading days | day 5      
Threshold consecutive note trading days | day 10      
Threshold percentage of note price trigger 98.00%      
Threshold common stock trading days | day 20      
Threshold consecutive common stock trading days | day 30      
Threshold percentage of common stock price trigger 130.00%      
Effective interest rate used to measure fair value of convertible senior note 2.90%      
2021 Notes [Member]        
Debt Instrument [Line Items]        
Principal amount $ 517 $ 517 $ 517  
Interest rate on convertible senior notes 0.50%      
Conversion rate 0.0039318      
Threshold note trading days | day 5      
Threshold consecutive note trading days | day 10      
Threshold percentage of note price trigger 98.00%      
Threshold common stock trading days | day 20      
Threshold consecutive common stock trading days | day 30      
Threshold percentage of common stock price trigger 130.00%      
Effective interest rate used to measure fair value of convertible senior note 3.50%      
2019 and 2021 Notes [Member]        
Debt Instrument [Line Items]        
Principal amount $ 1,150      
Debt issuance price as a percentage of par 100.00%      
Net proceeds from issuance, after deducting offering expenses payable $ 1,132      
Conversion price (in dollars per share) | $ / shares $ 254.34      
Repurchase price, percent of principal 100.00%      
Fair value of liability component, upon issuance $ 972      
Carrying value of equity component, net of issuance costs 161      
Cash proceeds $ 1,133      
2016 Notes [Member]        
Debt Instrument [Line Items]        
Principal amount       $ 920
Interest rate on convertible senior notes       0.25%
Effective interest rate used to measure fair value of convertible senior note       4.50%
v3.8.0.1
Debt and Other Commitments - Leases Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2017
USD ($)
Leases
Jan. 01, 2017
USD ($)
Jan. 03, 2016
USD ($)
Feb. 28, 2017
USD ($)
Other Commitments [Line Items]        
Number of leases accounted for under build-to-suit lease accounting | Leases 2      
Build-to-suit lease liability $ 144 $ 223    
Build-to-suit lease asset under construction 144 223    
Obligations under financing leases 113 9    
Rent expense 46 46 $ 39  
Deferred rent 115 107    
Deferred rent, long-term portion 113 $ 104    
Construction In Progress And Build to Suit Lease Liability [Member]        
Other Commitments [Line Items]        
Obligations under financing leases $ 104      
GRAIL, Inc. [Member]        
Other Commitments [Line Items]        
Build-to-suit lease liability       $ 58
Build-to-suit lease asset under construction       $ 58
v3.8.0.1
Debt and Other Commitments - Summary of Annual Future Minimum Payments under Leases (Details)
$ in Millions
Dec. 31, 2017
USD ($)
Operating Leases  
2018 $ 55
2019 60
2020 58
2021 57
2022 54
Thereafter 468
Total minimum lease payments 752
Sublease Income  
2018 (9)
2019 (10)
2020 (10)
2021 (10)
2022 (11)
Thereafter (16)
Total minimum lease payments (66)
Net Operating Leases  
2018 46
2019 50
2020 48
2021 47
2022 43
Thereafter 452
Total minimum lease payments 686
Build-to-suit Leases  
2018 22
2019 20
2020 20
2021 21
2022 21
Thereafter 190
Total minimum lease payments $ 294
v3.8.0.1
Debt and Other Commitments - Summary of Changes in the Facility Exit Obligation (Details) - Facility exit obligation [Member] - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Restructuring Cost and Reserve [Line Items]      
Beginning balance $ 19 $ 22 $ 38
Adjustment to facility exit obligation     (5)
Accretion of interest expense 1 1 2
Cash payments (3) (4) (13)
Ending balance $ 17 $ 19 $ 22
v3.8.0.1
Debt and Other Commitments - Summary of Annual Minimum Payments for Noncancelable Purchase Obligations (Details)
$ in Millions
Dec. 31, 2017
USD ($)
Debt Disclosure [Abstract]  
2018 $ 27
2019 60
2020 20
Total $ 107
v3.8.0.1
Share-based Compensation Expense - Summary of Share-based Compensation Expense for all Stock Awards (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Share-based Compensation      
Share-based compensation expense before taxes $ 164 $ 129 $ 133
Related income tax benefits (48) (41) (39)
Share-based compensation expense, net of taxes 116 88 94
Cost of product revenue [Member]      
Share-based Compensation      
Share-based compensation expense before taxes 12 9 10
Cost of service and other revenue [Member]      
Share-based Compensation      
Share-based compensation expense before taxes 2 2 2
Research and development [Member]      
Share-based Compensation      
Share-based compensation expense before taxes 51 42 42
Selling, general and administrative [Member]      
Share-based Compensation      
Share-based compensation expense before taxes $ 99 $ 76 $ 79
v3.8.0.1
Share-based Compensation Expense - Summary of Assumptions used to Estimate the Weighted-Average Fair Value Per Share for Stock Purchase under the Employee Stock Purchase Plan (Details) - $ / shares
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Assumptions used to estimate the fair value per share of employee stock purchase rights granted      
Expected dividend yield 0.00%    
Employee stock [Member]      
Assumptions used to estimate the fair value per share of employee stock purchase rights granted      
Risk-free interest rate, minimum 50.00% 0.40% 0.07%
Risk-free interest rate, maximum 1.22% 0.50% 0.33%
Expected volatility, minimum 29.00% 40.00% 29.00%
Expected volatility, maximum 44.00% 44.00% 38.00%
Expected dividend yield 0.00% 0.00% 0.00%
Weighted-average grant-date fair value per share, ESPP (in dollars per share) $ 46.81 $ 48.29 $ 53.92
Employee stock [Member] | Minimum [Member]      
Assumptions used to estimate the fair value per share of employee stock purchase rights granted      
Expected term 6 months 6 months 6 months
Employee stock [Member] | Maximum [Member]      
Assumptions used to estimate the fair value per share of employee stock purchase rights granted      
Expected term 1 year 1 year 1 year
v3.8.0.1
Share-based Compensation Expense - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2017
USD ($)
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Unrecognized compensation cost related to restricted stock units and ESPP shares issued to date $ 394
Weighted-average period of unrecognized compensation cost related to restricted stock and ESPP shares issued to date 2 years 8 months
v3.8.0.1
Stockholders' Equity - Summary of Restricted Stock Activity and Related Information (Details) - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Restricted stock units (RSU) [Member]      
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]      
Outstanding at period start (in shares) 2,293 2,206 2,841
Awarded (in shares) 879 1,245 756
Vested (in shares) (861) (928) (1,138)
Cancelled (in shares) (226) (230) (253)
Outstanding at period end (in shares) 2,085 2,293 2,206
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]      
Weighted-Average Grant Date Fair Value per Share, Outstanding at period start (in dollars per share) $ 141.80 $ 131.80 $ 92.35
Weighted-Average Grant Date Fair Value per Share, Awarded (in dollars per share) 207.38 132.47 184.10
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share) 131.62 105.49 75.29
Weighted-Average Grant Date Fair Value per Share, Cancelled (in dollars per share) 149.03 139.74 99.50
Weighted-Average Grant Date Fair Value per Share, Outstanding at period end (in dollars per share) $ 172.92 $ 141.80 $ 131.80
Performance stock units (PSU) [Member]      
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]      
Outstanding at period start (in shares) 460 583 1,257
Awarded (in shares) 238 172 194
Vested (in shares) (92) (199) (741)
Cancelled (in shares) (64) (96) (127)
Outstanding at period end (in shares) 542 460 583
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]      
Weighted-Average Grant Date Fair Value per Share, Outstanding at period start (in dollars per share) $ 158.66 $ 169.41 $ 96.21
Weighted-Average Grant Date Fair Value per Share, Awarded (in dollars per share) 191.53 113.56 183.29
Weighted-Average Grant Date Fair Value per Share, Vested (in dollars per share) 189.09 148.99 60.80
Weighted-Average Grant Date Fair Value per Share, Cancelled (in dollars per share) 173.83 163.05 99.30
Weighted-Average Grant Date Fair Value per Share, Outstanding at period end (in dollars per share) $ 166.15 $ 158.66 $ 169.41
v3.8.0.1
Stockholders' Equity - Summary of Pre-tax Intrinsic Values and Total Fair Value of Vested Restricted Stock (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Restricted stock units (RSU) [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Pre-tax intrinsic value of outstanding restricted stock $ 456 $ 294 $ 423
Fair value of restricted stock vested 113 98 86
Performance stock units (PSU) [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Pre-tax intrinsic value of outstanding restricted stock 118 59 112
Fair value of restricted stock vested $ 17 $ 30 $ 45
v3.8.0.1
Stockholders' Equity - Summary of Stock Option Activity Under all Stock Option Plans (Details) - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]      
Options, Outstanding at period start (in shares) 1,045 1,599 3,211
Options, Exercised (in shares) (723) (552) (1,529)
Options, Cancelled (in shares)   (2) (83)
Options, Outstanding at period end (in shares) 322 1,045 1,599
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]      
Weighted-Average Exercise Price, Options, Outstanding at period start (in dollars per share) $ 48.56 $ 41.95 $ 34.74
Weighted-Average Exercise Price, Options, Exercised (in dollars per share) 49.31 29.41 28.54
Weighted-Average Exercise Price, Options, Cancelled (in dollars per share)   46.35 10.31
Weighted-Average Exercise Price, Options, Outstanding at period end (in dollars per share) $ 46.93 $ 48.56 $ 41.95
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number 322    
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price $ 46.93    
v3.8.0.1
Stockholders' Equity - Narrative (Details)
shares in Millions
Dec. 31, 2017
shares
2015 Illumina and 2005 Solexa Equity Plans [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Shares available for issuance 5.3
v3.8.0.1
Stockholders' Equity - Narrative - Restricted Stock (Details)
12 Months Ended
Dec. 31, 2017
RSU [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Vesting period 4 years
PSU [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Vesting period 3 years
PSU [Member] | Maximum [Member]  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Vesting percent 150.00%
v3.8.0.1
Stockholders' Equity - Narrative - Stock Options (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Dec. 29, 2017
Equity [Abstract]        
Weighted average remaining life in years of options outstanding 3 years      
Weighted average remaining life in years of options exercisable 3 years      
Aggregate intrinsic value of options outstanding $ 55      
Aggregate intrinsic value of options exercisable 55      
Share price (in dollars per share)       $ 218.49
Total intrinsic value of options exercised $ 101 $ 71 $ 256  
v3.8.0.1
Stockholders' Equity - Narrative - Employee Stock Purchase Plan (Details) - ESPP [Member] - Employee stock [Member] - shares
shares in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
ESPP number of shares reserved for issuance 15.5    
Specified percentage of the fair market value of the common stock on the first or last day of the offering period whichever is lower at which stock is purchased 85.00%    
Total shares issued under the ESPP 0.3 0.2 0.2
Shares available for issuance 14.0 14.3  
v3.8.0.1
Stockholders' Equity - Narrative - Share Repurchases (Details) - USD ($)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
May 04, 2017
Jul. 28, 2016
Class of Stock [Line Items]          
Common stock repurchases $ 251 $ 249 $ 274    
Common stock [Member]          
Class of Stock [Line Items]          
Repurchase of common shares (in shares) 1.4 1.8 1.7    
Common stock repurchases $ 251 $ 249 $ 274    
Dollar amount remaining in authorized stock repurchase program $ 100        
Common stock [Member] | July 2016 Share Repurchase Plan [Member]          
Class of Stock [Line Items]          
Stock repurchase program authorized amount         $ 250
Common stock [Member] | May 2017 Share Repurchase Plan [Member]          
Class of Stock [Line Items]          
Stock repurchase program authorized amount       $ 250  
v3.8.0.1
Legal Proceedings - Narrative (Details) - Enzo [Member] - Settled litigation [Member]
$ in Millions
12 Months Ended
Jan. 01, 2017
USD ($)
Loss Contingencies [Line Items]  
Settlement payment $ 21
Remaining amortization of settlement payment allocated to intangible assets 7 years
Release of past damages [Member]  
Loss Contingencies [Line Items]  
Settlement payment $ 9
Finite-lived intangible assets [Member]  
Loss Contingencies [Line Items]  
Settlement payment $ 12
v3.8.0.1
Income Taxes - Summary of Income before Income Taxes by Region (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Income Tax Disclosure [Abstract]      
United States $ 458 $ 120 $ 218
Foreign 585 441 365
Income before income taxes $ 1,043 $ 561 $ 583
v3.8.0.1
Income Taxes - Summary of Provision for Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Current:      
Federal $ 259 $ 71 $ 106
State 21 10 18
Foreign 51 45 46
Total current provision 331 126 170
Deferred:      
Federal 36 16 (11)
State   (5) (32)
Foreign (2) (4) (2)
Total deferred expense (benefit) 34 7 (45)
Total tax provision $ 365 $ 133 $ 125
v3.8.0.1
Income Taxes - Summary of Reconciliation of Provision for Income Taxes to Amount Computed by Applying the Federal Statutory Rate (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Income Tax Disclosure [Abstract]      
Tax at federal statutory rate $ 365 $ 196 $ 204
State, net of federal benefit 19 10 9
Research and other credits (12) (13) (20)
Change in valuation allowance 12 5 (4)
Impact of foreign operations (130) (86) (42)
Cost sharing adjustment   (7) (25)
Investments in consolidated variable interest entities (3) 25 1
Impact of U.S. Tax Reform 150    
Stock compensation (41) 3 2
Stock compensation 5    
Total tax provision $ 365 $ 133 $ 125
v3.8.0.1
Income Taxes - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 30, 2018
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Income Taxes [Line Items]        
Impact of U.S. Tax Reform   $ 150.0    
Valuation allowance on deferred tax assets   25.0 $ 18.0  
Undistributed earnings of foreign subsidiaries   1,100.0    
Deferred tax liability   5.0 1.0  
Uncertain tax positions that would reduce annual effective tax rate, if recognized   70.0 55.0  
Potential interest penalties on uncertain tax positions   1.0 1.0 $ (0.2)
Liability recorded for potential interest and penalties   $ 8.0 6.0  
Foreign [Member] | Singapore [Member]        
Income Taxes [Line Items]        
Statutory tax rate   17.00%    
Decrease to the provision for income taxes   $ 49.0 $ 32.0 $ 23.0
Increase to net income per diluted share   $ 0.33 $ 0.22 $ 0.16
Foreign [Member] | United Kingdom [Member]        
Income Taxes [Line Items]        
Statutory tax rate   19.25%    
Federal [Member] | IRS [Member]        
Income Taxes [Line Items]        
Statutory tax rate   35.00%    
Net operating loss carryforwards   $ 10.0    
State [Member]        
Income Taxes [Line Items]        
Net operating loss carryforwards   136.0    
Tax credit carryforwards   95.0    
Scenario, Forecast [Member] | Federal [Member] | IRS [Member]        
Income Taxes [Line Items]        
Statutory tax rate 21.00%      
Tax Year 2017 [Member]        
Income Taxes [Line Items]        
Undistributed earnings of foreign subsidiaries   $ 869.0    
v3.8.0.1
Income Taxes - Summary of Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Deferred tax assets:    
Net operating losses $ 18 $ 20
Tax credits 57 43
Other accruals and reserves 25 24
Stock compensation 19 38
Deferred rent 28 38
Cost sharing adjustment 21 32
Other amortization 12 16
Lease obligation 27  
Investments 13 6
Other 26 32
Total gross deferred tax assets 246 249
Valuation allowance on deferred tax assets (25) (18)
Total deferred tax assets 221 231
Deferred tax liabilities:    
Purchased intangible amortization (26) (53)
Convertible debt (18) (37)
Property and equipment (44) (17)
Investments (40)  
Other (5) (1)
Total deferred tax liabilities (133) (108)
Deferred tax assets, net $ 88 $ 123
v3.8.0.1
Income Taxes - Summary of the Gross Amount of Uncertain Tax Positions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]      
Balance at beginning of year $ 65 $ 56 $ 52
Increases related to prior year tax positions 2   2
Decreases related to prior year tax positions   (2) (1)
Increases related to current year tax positions 14 13 11
Decreases related to lapse of statute of limitations (2) (2) (8)
Balance at end of year $ 79 $ 65 $ 56
v3.8.0.1
Employee Benefit Plans - Retirement Plan Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Retirement Benefits [Abstract]      
Matching contributions $ 17 $ 14 $ 12
v3.8.0.1
Employee Benefit Plans - Deferred Comp Narrative (Details) - Deferred compensation plan [Member] - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Employer contribution vesting percent upon the occurrence of participant's disability, death or retirement or change in control of the Company 100.00%  
Deferred compensation plan assets $ 35 $ 31
Deferred compensation liability $ 33 $ 29
Senior level employee [Member]    
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Percent of base salary available for contribution to the deferred compensation plan 80.00%  
Percent of all other forms of compensation available for contribution to the deferred compensation plan 100.00%  
Director [Member]    
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]    
Percent of all other forms of compensation available for contribution to the deferred compensation plan 100.00%  
v3.8.0.1
Segment Information, Geographic Data, and Significant Customers - Summary of Operating Performance and Assets by Segment (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2017
Oct. 01, 2017
Jul. 02, 2017
Apr. 02, 2017
Jan. 01, 2017
Oct. 02, 2016
Jul. 03, 2016
Apr. 03, 2016
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Segment Reporting Information [Line Items]                      
Segment revenues $ 778 $ 714 $ 662 $ 598 $ 619 $ 607 $ 600 $ 572 $ 2,752 $ 2,398 $ 2,220
Segment depreciation and amortization                 156 141 127
Segment operating income (loss)                 606 587 613
Segment assets 5,257       4,281       5,257 4,281 3,688
Segment capital expenditures                 310 260 143
Eliminations [Member]                      
Segment Reporting Information [Line Items]                      
Segment revenues                 (8) (30)  
Segment depreciation and amortization                 (3) (1)  
Segment operating income (loss)                 2 (16)  
Segment assets (11)       (66)       (11) (66) (1)
Operating Segments [Member] | Core Illumina [Member]                      
Segment Reporting Information [Line Items]                      
Segment revenues                 2,754 2,428 2,220
Segment depreciation and amortization                 153 138 127
Segment operating income (loss)                 696 684 621
Segment assets 5,223       4,167       5,223 4,167 3,658
Segment capital expenditures                 306 238 142
Operating Segments [Member] | Consolidated VIEs [Member]                      
Segment Reporting Information [Line Items]                      
Segment revenues                 6    
Segment depreciation and amortization                 6 4  
Segment operating income (loss)                 (92) (81) (8)
Segment assets $ 45       $ 180       45 180 31
Segment capital expenditures                 $ 4 $ 22 $ 1
v3.8.0.1
Segment Information, Geographic Data, and Significant Customers - Summary of Revenue by Region (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2017
Oct. 01, 2017
Jul. 02, 2017
Apr. 02, 2017
Jan. 01, 2017
Oct. 02, 2016
Jul. 03, 2016
Apr. 03, 2016
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue $ 778 $ 714 $ 662 $ 598 $ 619 $ 607 $ 600 $ 572 $ 2,752 $ 2,398 $ 2,220
United States [Member]                      
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue                 1,511 1,294 1,207
Europe [Member]                      
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue                 632 553 527
Greater China [Member]                      
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue                 292    
Asia-Pacific [Member]                      
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue                 222 456 380
Other markets [Member]                      
Revenues from External Customers and Long-Lived Assets [Line Items]                      
Revenue                 $ 95 $ 95 $ 106
v3.8.0.1
Segment Information, Geographic Data, and Significant Customers - Narrative (Details) - Sales revenue, net [Member] - Product concentration risk [Member]
12 Months Ended
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Products and services, consumables [Member]      
Revenue from External Customer [Line Items]      
Percent of sales 64.00% 64.00% 58.00%
Products and services, instruments [Member]      
Revenue from External Customer [Line Items]      
Percent of sales 19.00% 20.00% 27.00%
v3.8.0.1
Segment Information, Geographic Data, and Significant Customers - Summary of Net Long-lived Assets Consisting of Property and Equipment by Region (Details) - USD ($)
$ in Millions
Dec. 31, 2017
Jan. 01, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets $ 931 $ 713
United States [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets 828 636
Singapore [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets 54 44
United Kingdom [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets 43 28
Other countries [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Long-lived assets $ 6 $ 5
v3.8.0.1
Quarterly Financial Information (unaudited) - Summary of Quarterly Data (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2017
Oct. 01, 2017
Jul. 02, 2017
Apr. 02, 2017
Jan. 01, 2017
Oct. 02, 2016
Jul. 03, 2016
Apr. 03, 2016
Dec. 31, 2017
Jan. 01, 2017
Jan. 03, 2016
Quarterly Financial Information Disclosure [Abstract]                      
Total revenue $ 778 $ 714 $ 662 $ 598 $ 619 $ 607 $ 600 $ 572 $ 2,752 $ 2,398 $ 2,220
Gross profit 542 482 434 368 419 426 424 397 1,826 1,666 1,549
Consolidated net income 58 152 120 348 108 117 116 88 678 428 458
Net income attributable to Illumina stockholders $ 68 $ 163 $ 128 $ 367 $ 124 $ 129 $ 120 $ 90 $ 726 $ 463 $ 462
Earnings per share attributable to Illumina stockholders:                      
Earnings per share attributable to Illumina stockholders, basic (in dollars per share) $ 0.47 $ 1.12 $ 0.87 $ 2.50 $ 0.84 $ 0.88 $ 0.83 $ 0.61 $ 4.96 $ 3.09 $ 3.19
Earnings per share attributable to Illumina stockholders, diluted (in dollars per share) $ 0.46 $ 1.11 $ 0.87 $ 2.48 $ 0.84 $ 0.87 $ 0.82 $ 0.60 $ 4.92 $ 3.07 $ 3.10