{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-22-026958","form_type":"8-K","ticker":"INGN","cik":"0001294133","company_name":"Inogen Inc","filed_at":"2022-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.040463+00:00","generated_at":"2026-06-20T23:52:51.610014+00:00","sec_items":["2.05"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Inogen abandons TAV ventilator program, expects $53.4M asset write-down in Q4 2022","bullets":["Ceased development of TAV technology from New Aera; estimates $53.4M loss on disposal of intangible assets.","Loss on inventory of $0.2-$0.3M, partially offset by $13.6-$13.7M decrease in earnout liability.","No significant future cash charges expected; disposal to be completed by Dec 31, 2022.","Decision based on lack of product compatibility, no Medicare reimbursement, and substantial additional investment needed."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-22-026958","json":"https://secwatch.observer/filing/0000950170-22-026958.json","markdown":"https://secwatch.observer/filing/0000950170-22-026958.md","text":"https://secwatch.observer/filing/0000950170-22-026958.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1294133/000095017022026958/0000950170-22-026958-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1294133/000095017022026958/ingn-20221219.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T23:52:51.610014+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"d1f426562a98d3ac6cb5f54c4451a9f1a55374bc","claim":"Inogen Inc announced a impairment with charges of loss on asset disposal of its technology intangible assets of approximately $53.4 million and loss on inventory of $0.2 to $0.3 million affecting technology intangible assets related to Tidal Assist Ventilator (TAV) technology acquired from New Aera.","evidence_excerpt":"In connection with the Disposal Determination, the Company estimates it will incur a loss on asset disposal of its technology intangible assets of approximately $53.4 million and loss on inventory of $0.2 to $0.3 million, partially offset by a decrease in the fair value of the Company’s New Aera earnout liability of approximately $13.6 to $13.7 million.","evidence_source":"SEC 8-K Item 2.05/2.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/1294133/000095017022026958/0000950170-22-026958-index.htm","confidence":0.9,"family_label":"Restructurings & Charges","details":[{"label":"Type","value":"impairment"},{"label":"Charge","value":"loss on asset disposal of its technology intangible assets of approximately $53.4 million and loss on inventory of $0.2 to $0.3 million"},{"label":"Affected area","value":"technology intangible assets related to Tidal Assist Ventilator (TAV) technology acquired from New Aera"}],"fact_type":"restructuring_charge"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}