Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Disaggregation of Revenue by Major Source

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

	Three Months Ended March 31, 2019			Three Months Ended March 31, 2018
Automotive sales without resale value guarantee	$	3,683,381		$	2,182,514
Automotive sales with resale value guarantee (1)		(390,621	)		299,038
Automotive regulatory credits		215,981			80,329
Energy generation and storage sales (2)		212,100			297,895
Services and other		492,942			263,412
Total revenues from sales and services		4,213,783			3,123,188
Automotive leasing		215,120			173,436
Energy generation and storage leasing (2)		112,561			112,127
Total revenues	$	4,541,464		$	3,408,751

(1) We made pricing adjustments to our vehicle offerings during the three months ended March 31, 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 months ended March 31, 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 March 31,
	2019		2018
Stock-based awards		10,663,223		9,630,761
Convertible senior notes		1,088,699		1,527,584
Warrants		—		301,504

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):

	March 31,		December 31,		March 31,		December 31,
	2019		2018		2018		2017
Cash and cash equivalents	$	2,198,169	$	3,685,618	$	2,665,673	$	3,367,914
Restricted cash		130,950		192,551		120,194		155,323
Restricted cash, net of current portion		353,679		398,219		433,841		441,722
Total as presented in the consolidated statements of cash flows	$	2,682,798	$	4,276,388	$	3,219,708	$	3,964,959

Schedule of Accrued Warranty Activity

	Three Months Ended March 31,
	2019			2018
Accrued warranty—beginning of period	$	747,826		$	401,790
Warranty costs incurred		(54,189	)		(44,681	)
Net changes in liability for pre-existing warranties, including expirations and    foreign exchange impact		37,750			501
Additional warranty accrued from adoption of the new revenue standard		—			37,139
Provision for warranty		112,521			71,117
Accrued warranty—end of period	$	843,908		$	465,866

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	)