BALANCE SHEETS COMPONENTS (Tables)

9 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Inventory

Inventory as of September 30, 2021 and December 31, 2020 were as follows (in thousands):

	September 30, 2021		December 31, 2020
Raw materials	$	48,588	$	661
Work in progress	11,891		70
Finished goods	676		312
Total inventory	$	61,155	$	1,043

Schedule of Property, Plant and Equipment and Construction in Progress

Property, plant, and equipment as of September 30, 2021 and December 31, 2020 were as follows (in thousands):

	September 30, 2021		December 31, 2020
Land and land improvements	$	1,050	$	1,050
Building and improvements	190,417		—
Machinery	480,259		28,830
Computer equipment and software	26,174		15,716
Leasehold improvements	89,106		47,187
Furniture and fixtures	10,442		4,503
Capital leases	—		3,908
Finance leases	9,857		—
Construction in progress	208,331		636,851
Total property, plant, and equipment	1,015,636		738,045
Less accumulated depreciation and amortization	(49,735)		(24,771)
Property, plant, and equipment — net	$	965,901	$	713,274

Construction in progress consisted of the following (in thousands):

	September 30, 2021		December 31, 2020
Tooling	$	106,402	$	203,241
Construction of Arizona plant	10,806		171,532
Leasehold improvements	67,965		50,790
Machinery and equipment	23,158		211,288
Total construction in progress	$	208,331	$	636,851

Schedule of Other Current Liabilities

Other current liabilities and long-term liabilities as of September 30, 2021 and December 31, 2020 were as follows (in thousands):

	September 30, 2021		December 31, 2020
Engineering, design, and testing accrual	$	31,271	$	42,518
Construction in progress	21,638		43,115
Retail leasehold improvements accrual	15,203		6,114
Other professional services accrual	6,029		9,083
Tooling liability	12,338		15,243
Payroll tax liability	32,728		—
Series B convertible preferred stock repurchase liability	—		3,000
Short-term insurance financing note	24,674		980
Operating lease liabilities, current portion	14,611		—
Transaction cost liability	40,981		—
Other liabilities	28,804		31,700
Total other current liabilities	$	228,277	$	151,753

Schedule of Other Noncurrent Liabilities

	September 30, 2021		December 31, 2020
Deferred rent	$	—	$	28,881
Customer deposits	13,398		8,028
Capital lease liabilities	—		1,996
Operating leases liabilities, net of current portion	169,433		—
Income tax liabilities	265		234
Total other long-term liabilities	$	183,096	$	39,139