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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2019

Schedule of Disaggregation of Revenue by Major Source

The following table disaggregates our revenue by major source (in thousands):

		Three Months Ended June 30,								Six Months Ended June 30,
		2019				2018				2019				2018
Automotive sales without resale value guarantee		$	4,918,301			$	2,698,239			$	8,601,682			$	4,880,753
Automotive sales with resale value guarantee (1)			138,507				365,616				(252,114	)			664,654
Automotive regulatory credits			111,219				54,010				327,200				134,339
Energy generation and storage sales (2)			225,765				234,602				437,865				532,497
Services and other			605,079				270,142				1,098,021				533,554
Total revenues from sales and services			5,998,871				3,622,609				10,212,654				6,745,797
Automotive leasing			208,362				239,816				423,482				413,252
Energy generation and storage leasing (2)			142,443				139,806				255,004				251,933
Total revenues		$	6,349,676			$	4,002,231			$	10,891,140			$	7,410,982

(1) We made pricing adjustments to our vehicle offerings during the six months ended June 30, 2019, which resulted in a reduction of automotive sales with resale value guarantee revenues. Refer to Automotive Sales with and without Resale Value Guarantee section above for details. The amount presented represents gross automotive sales with resale value guarantee in the three and six months ended June 30, 2019 net of such pricing adjustments impact.

(2) Following the adoption of ASU No. 2016-02, Leases, solar energy system sales and PPAs that commence after January 1, 2019, where we are the lessor and were previously accounted for as leases, will no longer meet the definition of a lease and will instead be accounted for in accordance with ASC 606 (refer to the Leases section below for details).

Schedule of Potentially Dilutive Shares that were Excluded from Computation of Diluted Net Loss per Share of Common Stock

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net loss per share of common stock attributable to common stockholders, because their effect was anti-dilutive:

		Three Months Ended June 30,								Six Months Ended June 30,
		2019				2018				2019				2018
Stock-based awards			12,820,081				9,925,584				11,829,378				9,815,543
Convertible senior notes			1,088,699				1,500,618				1,088,699				1,503,118
Warrants			—				270,027				—				286,010

Schedule of Cash and Cash Equivalents and Restricted Cash

The following table totals cash and cash equivalents and restricted cash as reported on the consolidated balance sheets; the sums are presented on the consolidated statements of cash flows (in thousands):

		June 30,				December 31,				June 30,				December 31,
		2019				2018				2018				2017
Cash and cash equivalents		$	4,954,740			$	3,685,618			$	2,236,424			$	3,367,914
Restricted cash			128,006				192,551				146,822				155,323
Restricted cash, net of current portion			365,547				398,219				399,992				441,722
Total as presented in the consolidated statements of cash flows		$	5,448,293			$	4,276,388			$	2,783,238			$	3,964,959

Schedule of Accrued Warranty Activity

		Three Months Ended June 30,								Six Months Ended June 30,
		2019				2018				2019				2018
Accrued warranty—beginning of period		$	843,908			$	465,866			$	747,826			$	401,790
Warranty costs incurred			(61,237	)			(49,604	)			(115,426	)			(94,285	)
Net changes in liability for pre-existing warranties, including    expirations and foreign exchange impact			5,598				(10,917	)			43,348				(10,416	)
Additional warranty accrued from adoption of the new revenue    standard			—				—				—				37,139
Provision for warranty			153,223				118,664				265,744				189,781
Accrued warranty—end of period		$	941,492			$	524,009			$	941,492			$	524,009

Adoption of ASU 2016-02 [Member]

Schedule of Cumulative Effect of Changes Made to Consolidated Balance Sheet for Adoption of New Lease Standard

The cumulative effect of the changes made to our consolidated balance sheet as of January 1, 2019 for the adoption of the new lease standard was as follows (in thousands):

		Balances at December 31, 2018				Adjustments from Adoption of New Lease Standard				Balances at January 1, 2019
Assets
Prepaid expenses and other current assets		$	365,671			$	(300	)		$	365,371
Property, plant and equipment, net			11,330,077				(1,617,373	)			9,712,704
Operating lease right-of-use assets			—				1,285,617				1,285,617
Other assets			571,657				(141,322	)			430,335
Liabilities
Accrued liabilities and other			2,094,253				117,717				2,211,970
Current portion of long-term debt and finance leases			2,567,699				—				2,567,699
Long-term debt and finance leases, net of current portion			9,403,672				—				9,403,672
Other long-term liabilities			2,710,403				(687,757	)			2,022,646
Equity
Accumulated deficit			(5,317,832	)			96,662				(5,221,170	)

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