Summary of Significant Accounting Policies and Procedures (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Impact of Adoption of ASU on Prior Period Consolidated Balance Sheet

The impact of the Company’s adoption of the ASU on the prior period consolidated balance sheet was as follows (in thousands):

	December 31, 2014
	As Previously Reported		Adoption of ASU			As Reclassified
Prepaid expenses and other current assets	$	55,729	$	(4,783	)	$	50,946
Other assets	$	97,854	$	(30,209	)	$	67,645
Current portion of solar bonds	$	1,150	$	(161	)	$	989
Current portion of solar asset-backed notes	$	13,574	$	(417	)	$	13,157
Long-term debt, net of current portion	$	287,621	$	(4,832	)	$	282,789
Solar bonds, net of current portion	$	2,793	$	(130	)	$	2,663
Convertible senior notes	$	796,000	$	(18,274	)	$	777,726
Solar asset-backed notes, net of current portion	$	304,393	$	(11,178	)	$	293,215

Summary of Interest Rate Swaps Outstanding

As of and for the year ended December 31, 2015, the Company had interest rate swaps outstanding as follows (in thousands):

					Gross Losses
	Aggregate		Gross		Year Ended
	Notional		Liability at		December 31,
	Amount		Fair Value		2015
Interest rate swaps	$	640,628	$	11,544	$	11,544

Company's Assets and Liabilities Carried at Fair Value on Recurring Basis included Cash Equivalents, Short-Term Investments and Contingent Consideration

As of December 31, 2015, the fair value of the Company’s cash equivalents, short-term investments, interest rate swaps and contingent consideration were as follows (in thousands):

	Level 1		Level 2		Level 3
Cash equivalents:
Money market funds	$	69,080	$	—	$	—
Short-term investments:
Corporate debt securities	$	—	$	9,311	$	—
Asset-backed securities	$	—	$	2,000	$	—
Liabilities:
Interest rate swaps	$	—	$	11,544	$	—
Contingent consideration	$	—	$	—	$	123,008

As of December 31, 2014, the fair value of the Company’s cash equivalents, short-term investments and contingent consideration were as follows (in thousands):

	Level 1		Level 2		Level 3
Cash equivalents:
Money market funds	$	54,229	$	—	$	—
Corporate debt securities	$	—	$	7,599	$	—
Short-term investments:
Corporate debt securities	$	—	$	126,159	$	—
Asset-backed securities	$	—	$	12,152	$	—
Liabilities:
Contingent consideration	$	—	$	—	$	117,197

Summary of the Activity of the Level 3 Contingent Consideration

The following table summarizes the activity of the Level 3 contingent consideration balance for the years ended December 31, 2015 and 2014 (in thousands):

Balance at January 1, 2014	$	—
Acquisition of Silevo		115,319
Change in fair value recorded in other expense - net		1,878
Balance at December 31, 2014		117,197
Change in fair value recorded in other expense - net		5,811
Balance at December 31, 2015	$	123,008

Schedule of Estimated Fair Values and Carrying Values

The following table presents their estimated fair values and their carrying values (in thousands):

	December 31, 2015				December 31, 2014
	Carrying Value		Fair Value		Carrying Value		Fair Value
Participation interest	$	15,919	$	14,525	$	15,556	$	14,102
Solar asset-backed notes	$	409,531	$	432,797	$	306,372	$	328,313
Convertible senior notes	$	894,560	$	842,752	$	777,726	$	752,176
MyPower customer notes receivable	$	493,510	$	493,510	$	35,645	$	35,645
Long-term debt	$	1,186,643	$	1,186,643	$	294,570	$	294,570
Solar bonds	$	214,087	$	214,087	$	3,652	$	3,652

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.

	Useful Lives
Solar energy systems leased to customers	30 years
Initial direct costs related to customer solar energy    system lease acquisition costs	Lease term (10 to 20 years)

Estimated Useful Lives of Property, Plant and Equipment

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

	Useful Lives
Furniture and fixtures	3-7 years
Vehicles	5 years
Computer hardware and software	3-10 years
Manufacturing & lab equipment	2 to 3 years
Buildings	20 years
Land use rights	50 years

Schedule of Product Warranty Liability

The changes in the accrued warranty balance, recorded as a component of accrued and other current liabilities on the consolidated balance sheets, consisted of the following (in thousands):

	Asofandforthe
	Year Ended
	December 31,
	2015			2014
Balance - beginning of the period	$	8,607		$	7,502
Increase in liability (including $16,983 related to    MyPower contracts)		18,929			2,022
Change in estimate		(4,282	)		(468	)
Less warranty claims		(261	)		(449	)
Balance - end of the period	$	22,993		$	8,607

Schedule of Changes in Deferred U.S. Treasury Grant Income

The changes in deferred U.S. Treasury grants income were as follows (in thousands):

Balance at January 1, 2013	$	298,260
U.S. Treasury grants received and receivable		124,404
U.S. Treasury grants received by investors under lease    pass-through fund arrangements		20,599
Amortized as a credit to depreciation expense		(15,454	)
Balance at December 31, 2013		427,809
U.S. Treasury grants received and receivable		342
Amortized as a credit to depreciation expense		(15,335	)
Balance at December 31, 2014		412,816
U.S. Treasury grants received and receivable		144
Amortized as a credit to depreciation expense		(15,341	)
Balance at December 31, 2015	$	397,619

Summary of MyPower Deferred Revenue Activity

MyPower deferred revenue activity was as follows (in thousands):

	Asofandforthe
	Year Ended
	December 31,
	2015			2014
Balance - beginning of the period	$	33,651		$	—
MyPower systems delivered under executed contracts		442,567			33,738
MyPower revenue recognized within solar energy    systems and components sales		(23,421	)		(87	)
Balance - end of the period	$	452,797		$	33,651

Summary of MyPower Deferred Cost Activity

MyPower deferred costs activity was as follows (in thousands):

	Asofandforthe
	Year Ended
	December 31,
	2015			2014
Balance - beginning of the period	$	13,571		$	—
MyPower systems delivered under executed contracts(1)		215,141			13,614
Recognized in cost of revenue within solar energy systems and    components sales		(10,490	)		(43	)
Recognized in operating expenses		(446	)		—
Balance - end of the period	$	217,776		$	13,571

(1) Included in MyPower systems delivered under executed contracts was $27.2 million and $0.0 million of MyPower contract origination costs incurred in the years ended December 31, 2015 and 2014, respectively.