BALANCE SHEETS COMPONENTS (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of 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 progress	34,311		30,641
Finished goods	335,359		8,963
Total Inventory	$	834,401	$	127,250

Schedule of Property, Plant and Equipment and Construction in Progress

The Company generally uses the following estimated useful lives for each asset category:

Asset Category	Life (years)
Machinery, Tooling & Vehicles	3 - 7
Computer equipment and software	3
Furniture and fixtures	5
Finance leases	Shorter of the lease term or the estimated useful lives of the assets
Building and Improvements	40
Leasehold improvements	Shorter of the lease term or the estimated useful lives of the assets

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 improvements	197,406		195,952
Machinery, Tooling and Vehicles	743,006		601,791
Computer equipment and software	48,899		27,968
Leasehold improvements	182,904		135,533
Furniture and fixtures	27,803		15,352
Finance leases	97,992		13,601
Construction in progress	1,077,179		276,919
Total Property, plant and equipment	2,439,866		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 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 improvements	34,797		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.

Schedule of 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 progress	167,462		92,590
Accrued purchases (1)	157,162		12,225
Retail leasehold improvements accrual	9,099		15,796
Other professional services accrual	34,951		13,944
Tooling liability	21,714		23,966
Short-term borrowings	9,595		—
Operating lease liabilities, current portion	11,269		11,056
Other current liabilities	194,629		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.

Schedule of Other Noncurrent 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.

Schedule of Accrued Warranty Liability

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