Accrued Liabilities and Other

12 Months Ended

Dec. 31, 2017

Payables And Accruals [Abstract]

Accrued Liabilities and Other

Note 10 - Accrued Liabilities and Other

As of December 31, 2017 and 2016, accrued liabilities and other current liabilities consisted of the following (in thousands):

	December 31,		December 31,
	2017		2016
Accrued purchases	$	753,408	$	585,019
Payroll and related costs		378,284		218,792
Taxes payable		185,807		152,897
Financing obligation, current portion		67,313		52,031
Accrued warranty		125,502		116,797
Other current liabilities		221,052		84,492
Total	$	1,731,366	$	1,210,028

Taxes payable included value added tax, sales tax, property tax, use tax and income tax payables.

Accrued purchases reflected primarily liabilities related to the construction of Gigafactory 1, along with engineering design and testing accruals. As these services are invoiced, this balance will reduce and accounts payable will increase.