9 unchanged sentences
(i) Inogen had overstated the true size of the total addressable market for its portable oxygen concentrators and had misstated the basis for its calculation of the total addressable market;
−Removed: (ii) Inogen had falsely attributed its sales growth to the strong sales acumen of its salesforce, rather than to deceptive sales practices;
+Added: (ii) Inogen had falsely attributed its sales growth to the strong sales acumen of its sales force, rather than to deceptive sales practices;
(iii) the growth in Inogen’s domestic business-to-business sales to home medical equipment providers was inflated, unsustainable and was eroding direct-to-consumer sales;
42 unchanged sentences
§§ 1395hh(a)(2)), and Inogen’s due process rights.
+Added: On June 17, 2021, the United States District Court for the District of Columbia issued an order to deny our motion for a preliminary injunction and dismissed the complaint stating that we had failed to present its claim to CMS and exhaust our administrative remedies.
+Added: We do not intend to appeal the court order or pursue additional alternatives to meet the Medicare reimbursement coding requirements.
+Added: Therefore, we adjusted our recognized revenue estimates for the fair value of the earnout liability and evaluated the relevant long-lived asset grouping for impairment.
Other litigation
4 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.