VIE Arrangements (Tables)

The carrying amounts and classification of the VIEs’ assets and liabilities included in the consolidated balance sheets are as follows (in thousands):



	June 30, 2018		December 31, 2017
Assets
Current assets
Cash	$	90,445	$	118,352
Restricted cash	1,044		2,699
Accounts receivable, net	70,108		57,402
Prepaid expenses and other current assets	465		917
Total current assets	162,062		179,370
Solar energy systems, net	2,627,741		2,385,329
Other assets	8,730		3,679
Total assets	$	2,798,533	$	2,568,378
Liabilities
Current liabilities
Accounts payable	$	17,104	$	15,929
Distributions payable to noncontrolling interests and redeemable noncontrolling interests	15,013		13,526
Accrued expenses and other liabilities	6,260		5,200
Deferred revenue, current portion	30,410		28,695
Deferred grants, current portion	1,016		1,021
Non-recourse debt, current portion	2,140		11,179
Total current liabilities	71,943		75,550
Deferred revenue, net of current portion	389,830		381,066
Deferred grants, net of current portion	28,748		29,385
Non-recourse debt, net of current portion	194,044		190,106
Other liabilities	9,454		1,848
Total liabilities	$	694,019	$	677,955

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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