Equity Method Investment, Production Volume And Profit Allocation Percentage

No definition available.

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- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
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-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

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- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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- Definition

The cash outflow associated with the investment in or advances to an entity in which the reporting entity shares control of the entity with another party or group.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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INVESTMENTS (Details) $ in Thousands, € in Millions	3 Months Ended		9 Months Ended
INVESTMENTS (Details) $ in Thousands, € in Millions	Sep. 30, 2020 USD ($)	Sep. 30, 2020 EUR (€)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)
Schedule of Equity Method Investments [Line Items]
Payments to acquire joint venture			$ 15	$ 0
Nikola Iveco Europe B.V.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Payments to acquire joint venture	$ 8,700	€ 7.4
Equity Method Investments	$ 20		$ 20
Nikola Iveco Europe B.V. \| Nikola Iveco Europe B.V.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Equity method investment, volume and profit allocation percentage	50.00%		50.00%
Iveco \| Nikola Iveco Europe B.V.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Iveco \| Nikola Iveco Europe B.V. \| Nikola Iveco Europe B.V.
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	50.00%		50.00%
Equity method investment, volume and profit allocation percentage	50.00%		50.00%