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BALANCE SHEETS COMPONENTS
 12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
BALANCE SHEETS COMPONENTS BALANCE SHEETS COMPONENTS
Inventory
Inventory as of December 31, 2022 and 2021 was as follows (in thousands):
December 31,
2022		December 31,
2021
Raw materials$464,731 $87,646 
Work in progress34,311 30,641 
Finished goods
335,359 8,963 
Total Inventory$834,401 $127,250 
Inventory as of December 31, 2022 and 2021 was comprised of raw materials, work in progress related to the production of vehicles for sale and finished goods inventory including new vehicles available for sale and vehicles in transit to fulfill customer orders. During the years ended December 31, 2022 and 2021, we recorded write-downs of $569.5 million and $48.9 million, respectively, to reduce our inventories to their net realizable values, for any excess or obsolete inventories, and losses from firm purchase commitments. No write-down was recorded for the year ended December 31, 2020.
Property, plant and equipment, net
Property, plant and equipment, net as of December 31, 2022 and 2021 were as follows (in thousands):
December 31,
2022		December 31,
2021
Land and land improvements$64,677 $1,050 
Building and improvements197,406 195,952 
Machinery, Tooling and Vehicles743,006 601,791 
Computer equipment and software48,899 27,968 
Leasehold improvements182,904 135,533 
Furniture and fixtures27,803 15,352 
Finance leases97,992 13,601 
Construction in progress1,077,179 276,919 
Total Property, plant and equipment2,439,866 1,268,166 
Less accumulated depreciation and amortization(273,090)(86,013)
Property, plant and equipment, net$2,166,776 $1,182,153 
Construction in progress represents the costs incurred in connection with the construction of buildings or new additions to the Company’s plant facilities including tooling, which is with outside vendors. Costs classified as construction in progress include all costs of obtaining the asset and bringing it to the location in the condition necessary for its intended use. No depreciation is provided for construction in progress until such time as the assets are completed and are ready for its intended use. Construction in progress consisted of the following (in thousands):
December 31,
2022		December 31,
2021
Machinery and tooling$515,662 $132,943 
Construction of AMP-1 and AMP-2(1)
526,720 112,970 
Leasehold improvements34,797 31,006 
Total construction in progress$1,077,179 $276,919 
(1) As of December 31, 2022, $33.3 million of capital expenditure support received from Ministry of Investment of Saudi Arabia (“MISA”) was recorded as a deduction to the AMP-2 construction in progress balance. See Note 2 “Summary of Significant Accounting Policies” and Note 19 “Related Party Transactions” for more information.
Depreciation and amortization expense was $186.6 million, $62.9 million and $10.2 million for the years ended December 31, 2022, 2021 and 2020, respectively. The amount of interest capitalized on construction in progress related to significant capital asset construction was $2.7 million for the year ended December 31, 2022. No interest was capitalized for the years ended December 31, 2021 and 2020.
Other current liabilities
Other current liabilities as of December 31, 2022 and 2021 were as follows (in thousands):
December 31,
2022		December 31,
2021
Engineering, design, and testing accrual$28,686 $33,950 
Construction in progress167,462 92,590 
Accrued purchases (1)
157,162 12,225 
Retail leasehold improvements accrual9,099 15,796 
Other professional services accrual34,951 13,944 
Tooling liability21,714 23,966 
Short-term borrowings9,595 — 
Operating lease liabilities, current portion11,269 11,056 
Other current liabilities194,629 114,685 
Total Other current liabilities$634,567 $318,212 
(1) Accrued purchases primarily represent inventory purchases and related transportation charges that had not been invoiced.
Other long-term liabilities
Other long-term liabilities as of December 31, 2022 and 2021 were as follows (in thousands):
December 31,
2022		December 31,
2021
Operating lease liabilities, net of current portion$243,843 $185,323 
Other long-term liabilities(1)
134,369 3,252 
Total Other long-term liabilities$378,212 $188,575 
(1) As of December 31, 2022, $64.0 million of capital expenditure support received from MISA was recorded as deferred liability within other long-term liabilities. See Note 2 “Summary of Significant Accounting Policies” and Note 19 “Related Party Transactions” for more information.
Accrued warranty
Accrued warranty activities consisted of the following (in thousands):
Year Ended
December 31, 2022
Accrued warranty - beginning of period$1,282 
Warranty costs incurred(11,557)
Provision for warranty(1)
33,224 
Accrued warranty - end of period(2)
$22,949 
(1) Accrued warranty balance as of December 31, 2022 included estimated costs related to the recalls identified.
(2) Accrued warranty balance of $10.4 million and $12.5 million were recorded within Other current liabilities and Other long-term liabilities, respectively, on our consolidated balance sheet.as of December 31, 2022