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Balance Sheet Components (Tables)
 9 Months Ended
Oct. 03, 2021
Balance Sheet Related Disclosures [Abstract]  
Schedule of Accounts Receivable, Net
As of
(In thousands)October 3, 2021January 3, 2021
Accounts receivable, gross1
$127,006 $124,402 
Less: allowance for credit losses(14,678)(15,379)
Less: allowance for sales returns(269)(159)
     Accounts receivable, net$112,059 $108,864 

1 A lien exists on $64.9 million of our consolidated accounts receivable, gross, as of October 3, 2021 in connection with a Loan and Security Agreement entered into on March 29, 2019. See Note 10. Debt and Credit Sources.
Schedule of Accounts Receivable, Allowance for Credit Loss
Three Months EndedNine Months Ended
(In thousands)October 3, 2021September 27, 2020October 3, 2021September 27, 2020
Balance at beginning of period$14,997 $19,485 $15,379 $17,208 
Provision for credit losses 37 (2,568)228 998 
Write-offs(356)69 (929)(1,220)
Balance at end of period$14,678 $16,986 $14,678 $16,986 
Schedule of Inventory
As of
(In thousands)October 3, 2021January 3, 2021
Photo-voltaic modules$178,957 $170,013 
Microinverters13,467 16,774 
Energy Storage24,709 4,548 
Other solar power system component materials 24,292 19,247 
Inventories1 2
$241,425 $210,582 

1 A lien exists on $176.6 million of our gross inventory as of October 3, 2021 in connection with a Loan and Security Agreement entered into on March 29, 2019. See Note 10. Debt and Credit Sources.
2 Photovoltaic modules are classified as finished goods, while the remaining components of total inventories are classified as raw materials.
Schedule of Prepaid Expenses and Other Current Assets
As of
(In thousands)October 3, 2021January 3, 2021
Deferred project costs$38,391 $26,996 
VAT receivables, current portion973 1,174 
Deferred costs for solar power systems19,869 24,526 
Prepaid taxes107 205 
Related party receivables4,955 9,891 
Other29,086 31,459 
Prepaid expenses and other current assets$93,381 $94,251 
Schedule of Property, Plant and Equipment, Net
As of
(In thousands)October 3, 2021January 3, 2021
Manufacturing equipment1
$13,352 $17,134 
Leasehold improvements29,256 29,385 
Solar power systems8,601 30,110 
Computer equipment53,854 49,935 
Furniture and fixtures7,855 7,899 
Work-in-progress3,328 3,080 
   Property, plant and equipment, gross116,246 137,543 
Less: accumulated depreciation and impairment(86,495)(90,777)
   Property, plant and equipment, net2
$29,751 $46,766 

1 As of January 3, 2021 and October 3, 2021, manufacturing equipment is predominantly related to our equipment in our manufacturing facility in Hillsboro, Oregon.
2 Property, plant and equipment is predominantly located in the U.S.
Schedule of Other Long-Term Assets
As of
(In thousands)October 3, 2021January 3, 2021
Equity investments with readily determinable fair value$77,683 $614,148 
Equity investments without readily determinable fair value801 801 
Equity investments with fair value option8,374 9,924 
Long-term inventory1
— 27,085 
Cloud computing arrangements implementation costs2
8,204 — 
Software development costs3
2,468 — 
Long-term related party receivables11,000 — 
Long-term deferred project costs11,202 5,758 
Long-term prepaid taxes4,145 3,677 
Other26,328 35,016 
Other long-term assets$150,205 $696,409 

1 Entire balance consists of finished goods under the safe harbor program. Refer to Note 9. Equity Investments for details.

2 Includes our implementation costs incurred in cloud computing arrangements ("CCA") which are capitalized as other long-term assets in accordance with the guidance in ASC 350-40, Internal-Use Software.
3 Includes our external-use software development costs which are being capitalized in accordance with ASC 985-20, Software to be Sold or Leased Externally.
Schedule of Accrued Liabilities
As of
(In thousands)October 3, 2021January 3, 2021
Employee compensation and employee benefits$20,327 $23,312 
Interest payable3,830 8,796 
Short-term warranty reserves21,641 29,337 
Restructuring reserve2,538 2,808 
Legal expenses8,339 10,493 
Taxes payable4,126 25,968 
Other26,497 21,201 
Accrued liabilities$87,298 $121,915 
Schedule of Other Long-Term Liabilities
As of
(In thousands)October 3, 2021January 3, 2021
Deferred revenue$41,528 $44,927 
Long-term warranty reserves43,014 52,540 
Unrecognized tax benefits15,048 12,584 
Long-term pension liability5,685 5,185 
Long-term deferred tax liabilities1,950 13,468 
Long-term taxes payable2,234 2,234 
Related party liabilities1,458 1,458 
Other26,552 25,201 
Other long-term liabilities$137,469 $157,597 
Schedule of Accumulated Other Comprehensive Income
As of
(In thousands)October 3, 2021January 3, 2021
Cumulative translation adjustment$9,625 $9,635 
Net gain on long-term pension liability obligation(250)(250)
Net gain on long-term derivative financial instrument— (570)
Deferred taxes— (16)
Accumulated other comprehensive income$9,375 $8,799