Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Schedule of Account Activity Related to Resale Value Guarantee Program

Account activity related to our resale value guarantee program consisted of the following for the periods presented (in thousands):

	Three months ended September 30, 2014			Nine months ended September 30, 2014
Operating lease vehicles under the resale value guarantee program—beginning of period	$	515,780		$	376,979
Increase in operating lease vehicles under the resale value guarantee program		81,836			251,962
Depreciation expense recorded in cost of automotive sales		(16,868	)		(44,348	)
Additional depreciation expense recorded in cost of automotive sales as a result of early cancellation of resale value guarantee		(2,079	)		(5,924	)
Operating lease vehicles under the resale value guarantee program—end of period	$	578,669		$	578,669
Deferred revenue—beginning of period	$	305,277		$	230,856
Increase in deferred revenue related to Model S deliveries with resale value guarantee		60,991			186,979
Amortization of deferred revenue recorded in automotive sales		(31,182	)		(80,030	)
Additional revenue recorded in automotive sales as a result of early cancellation of resale value guarantee		(1,515	)		(4,234	)
Deferred revenue—end of period	$	333,571		$	333,571
Resale value guarantee liability—beginning of period	$	345,192		$	236,298
Increase in resale value guarantee		53,917			165,222
Additional revenue recorded in automotive sales as a result of early cancellation of resale value guarantee		(1,367	)		(3,778	)
Resale value guarantee liability—end of period	$	397,742		$	397,742

Schedule of Accrued Warranty Activity

Accrued warranty activity consisted of the following for the periods presented (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Accrued warranty—beginning of period	$	84,371		$	36,877		$	53,183		$	13,012
Warranty costs incurred		(11,179	)		(6,392	)		(29,750	)		(11,100	)
Changes in liability for pre-existing warranties, including expirations		14,609			4,878			24,270			8,052
Provision for warranty		25,934			18,359			66,032			43,758
Accrued warranty—end of period	$	113,735		$	53,722		$	113,735		$	53,722

Summary of Accounts Receivable from OEM Customers in Excess of 10% of Total Accounts Receivable

The following summarizes the accounts receivable from our OEM customers in excess of 10% of our total accounts receivable:

	September 30, 2014			December 31, 2013
Customer A		16	%		0	%
Customer B		13	%		4	%
Customer C		10	%		8	%
Customer D		8	%		30	%

Schedule of Potential Weighted Common Shares Outstanding that were Excluded from Computation of Basic and Diluted Net Loss per Share of Common Stock

The following table presents the potential weighted common shares outstanding that were excluded from the computation of basic and diluted net loss per share of common stock for the periods presented, related to the following securities:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Stock options		13,401,664		14,390,740		13,718,928		13,126,128
Convertible senior notes		2,633,925		852,987		2,294,291		453,255
Warrant issued in May 2013		1,350,038		—		846,860		—
Restricted stock units		435,528		8,870		314,202		69
Employee stock purchase plan		15,115		16,401		15,115		16,401