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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Schedule of Activity Related to Resale Value Guarantee Program

Activity related to our resale value guarantee and similar programs consisted of the following (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2017

 

 

2016

 

Operating Lease Vehicles

 

 

 

 

 

 

 

 

Operating lease vehicles—beginning of period

 

$

2,462,061

 

 

$

1,556,529

 

Net increase in operating lease vehicles

 

 

1,208,445

 

 

 

1,355,128

 

Depreciation expense recorded in cost

   of automotive leasing revenues

 

 

(377,491

)

 

 

(255,167

)

Additional depreciation expense recorded in

   cost of automotive leasing revenues as

   a result of early cancellation of resale

   value guarantee

 

 

(22,156

)

 

 

(13,495

)

Additional depreciation expense recorded in

   cost of automotive leasing revenues

   as a result of expiration

 

 

(138,760

)

 

 

(114,264

)

Increases to inventory from vehicles

   returned under our trade-in program

   and exercises of resale value guarantee

 

 

(76,675

)

 

 

(66,670

)

Operating lease vehicles—end of period

 

$

3,055,424

 

 

$

2,462,061

 

 

 

 

 

 

 

 

 

 

Deferred Revenue

 

 

 

 

 

 

 

 

Deferred revenue—beginning of period

 

$

916,652

 

 

$

679,132

 

Net increase in deferred revenue from new

   vehicle deliveries and reclassification of

   collateralized borrowing from long-term

   to short-term

 

 

742,817

 

 

 

715,011

 

Amortization of deferred revenue and

   short-term collateralized borrowing

   recorded in automotive leasing revenue

 

 

(634,317

)

 

 

(457,113

)

Additional revenue recorded in automotive

   leasing revenue as a result of early

   cancellation of resale value guarantee

 

 

(3,451

)

 

 

(5,192

)

Recognition of deferred revenue resulting

   from return of vehicle under trade-in

   program, expiration, and exercises of

   resale value guarantee

 

 

(15,765

)

 

 

(15,186

)

Deferred revenue—end of period

 

$

1,005,936

 

 

$

916,652

 

 

 

 

 

 

 

 

 

 

Resale Value Guarantee

 

 

 

 

 

 

 

 

Resale value guarantee liability—beginning

   of period

 

$

2,389,927

 

 

$

1,430,573

 

Increase in resale value guarantee

 

 

1,201,660

 

 

 

1,267,445

 

Reclassification from long-term to

   short-term collateralized borrowing

 

 

(257,075

)

 

 

(116,078

)

Additional revenue recorded in automotive

   leasing revenue as a result of early

   cancellation of resale value guarantee

 

 

(18,781

)

 

 

(16,543

)

Release of resale value guarantee resulting

   from return of vehicle under trade-in

   program and exercises

 

 

(80,599

)

 

 

(62,919

)

Release of resale value guarantee resulting

   from expiration of resale value guarantee

 

 

(138,577

)

 

 

(112,551

)

Resale value guarantee liability—end of period

 

$

3,096,555

 

 

$

2,389,927

 

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

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

 

 

Year Ended December 31,

 

 

 

2017

 

 

2016

 

 

2015

 

Stock-based awards

 

 

10,456,363

 

 

 

12,091,473

 

 

 

15,592,736

 

Convertible senior notes

 

 

2,315,463

 

 

 

841,191

 

 

 

2,431,265

 

Warrants

 

 

579,137

 

 

 

262,702

 

 

 

1,049,791

 

 
Estimated Useful Lives of Respective Assets

Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows:

 

Solar energy systems leased to customers

 

30 to 35 years

Initial direct costs related to customer solar

   energy system lease acquisition costs

 

Lease term (up to 25 years)

 
Schedule of Estimated Useful Lives of Related Assets

Depreciation is generally computed using the straight-line method over the estimated useful lives of the respective assets, as follows:

 

Machinery, equipment, vehicles and office

   furniture

 

2 to 12 years

Building and building improvements

 

15 to 30 years

Computer equipment and software

 

3 to 10 years

 
Schedule of Accrued Warranty Activity

 

 

 

Year Ended December 31,

 

 

 

2017

 

 

2016

 

 

2015

 

Accrued warranty—beginning of period

 

$

266,655

 

 

$

180,754

 

 

$

129,043

 

Assumed warranty liability from acquisition

 

 

4,737

 

 

 

31,366

 

 

 

—

 

Warranty costs incurred

 

 

(122,510

)

 

 

(79,147

)

 

 

(52,760

)

Net changes in liability for pre-existing

   warranties, including expirations and

   foreign exchange impact

 

 

4,342

 

 

 

(20,084

)

 

 

1,470

 

Provision for warranty

 

 

248,566

 

 

 

153,766

 

 

 

103,001

 

Accrued warranty—end of period

 

$

401,790

 

 

$

266,655

 

 

$

180,754