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BALANCE SHEETS COMPONENTS (Tables)
12 Months Ended
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Inventory
Inventory as of December 31, 2021, and 2020 were as follows (in thousands):
December 31,
2021
December 31,
2020
Raw materials$87,646 $661 
Work in progress30,641 70 
Finished goods (1)
8,963 312 
Total inventory$127,250 $1,043 
(1) Finished goods inventory includes vehicles in transit to fulfill customer orders and new vehicles available for sale.
Schedule of Property, Plant and Equipment and Construction in Progress The Company generally uses the following estimated useful lives for each asset category:
Asset CategoryLife (years)
Machinery, Tooling & Vehicles
3 - 7
Computer equipment and software3
Furniture and fixtures5
Finance leases3
Building and Improvements40
Leasehold improvementsShorter of the lease term or the estimated useful lives of the assets
Property, plant, and equipment as of December 31, 2021 and 2020 were as follows (in thousands):
December 31,
2021
December 31,
2020
Land and land improvements$1,050 $1,050 
Building and improvements195,952 — 
Machinery, Tooling and Vehicles601,791 28,830 
Computer equipment and software27,968 15,716 
Leasehold improvements135,533 47,187 
Furniture and fixtures15,352 4,503 
Capital leases— 3,908 
Finance leases13,601 — 
Construction in progress276,919 636,851 
Total property, plant, and equipment1,268,166 738,045 
Less accumulated depreciation and amortization(86,013)(24,771)
Property, plant, and equipment — net$1,182,153 $713,274 
Construction in progress consisted of the following (in thousands):
December 31,
2021
December 31,
2020
Machinery and Tooling$132,943 $414,529 
Construction of Arizona plant112,970 171,532 
Leasehold improvements31,006 50,790 
Total construction in progress$276,919 $636,851 
Schedule of Other Current Liabilities
Other current liabilities and long-term liabilities as of December 31, 2021 and 2020 were as follows (in thousands):
December 31,
2021
December 31,
2020
Engineering, design, and testing accrual$33,950 $42,518 
Construction in progress92,590 43,115 
Retail leasehold improvements accrual15,796 6,114 
Other professional services accrual13,944 9,083 
Tooling liability23,966 15,243 
Series B convertible preferred stock repurchase liability— 3,000 
Short-term insurance financing note15,281 980 
Operating lease liabilities, current portion11,056 — 
Other current liabilities111,629 31,700 
Total other current liabilities$318,212 $151,753 
Schedule of Other Noncurrent Liabilities
December 31,
2021
December 31,
2020
Deferred rent$— $28,881 
Operating leases liabilities, net of current portion185,323 — 
Other long-term liabilities3,252 10,258 
Total other long-term liabilities$188,575 $39,139