SolarCity 10-K 10 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Jan. 31, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	SCTY
Entity Registrant Name	SOLARCITY CORP
Entity Central Index Key	1,408,356
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		97,913,107
Entity Public Float			$ 3,281.8

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents		$ 382,544	$ 504,383
Short-term investments		11,311	138,311
Restricted cash		39,864	20,875
Accounts receivable (net of allowances for doubtful accounts of $4,292 and $1,941 as of December 31, 2015 and December 31, 2014, respectively)		33,998	22,708
Rebates receivable (net of reserves of $2,207 and $7,860 as of December 31, 2015 and December 31, 2014, respectively)		11,545	30,021
Inventories		342,951	217,223
Deferred income tax asset			13,149
Prepaid expenses and other current assets		79,925	50,946
Total current assets		902,138	997,616
Solar energy systems, leased and to be leased – net		4,375,553	2,796,796
Property, plant and equipment – net		262,387	75,464
Build-to-suit lease asset under construction		284,500	26,450
Goodwill and intangible assets – net		517,109	539,557
MyPower customer notes receivable, net of current portion		488,461	34,544
MyPower deferred costs		215,708	13,147
Other assets		241,262	67,645
Total assets	[1]	7,287,118	4,551,219
Current liabilities:
Accounts payable		364,973	237,809
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		26,769	8,552
Current portion of deferred U.S. Treasury grant income		15,336	15,330
Accrued and other current liabilities		270,184	152,408
Customer deposits		6,322	10,560
Current portion of deferred revenue		103,078	86,238
Current portion of long-term debt		180,048	11,781
Current portion of solar asset-backed notes		13,864	13,157
Current portion of financing obligation		34,479	29,689
Total current liabilities		1,193,362	566,513
Deferred revenue, net of current portion		1,010,491	557,408
Long-term debt, net of current portion		1,006,595	282,789
Convertible senior notes		881,585	777,726
Convertible senior notes issued to related parties		12,975
Solar asset-backed notes, net of current portion		395,667	293,215
Long-term deferred tax liability		1,373	13,194
Financing obligation, net of current portion		68,940	73,379
Deferred U.S. Treasury grant income, net of current portion		382,283	397,486
Build-to-suit lease liability		284,500	26,450
Other liabilities and deferred credits		279,006	218,024
Total liabilities	[1]	$ 5,552,555	$ 3,208,847
Commitments and contingencies (Note 22)
Redeemable noncontrolling interests in subsidiaries		$ 320,935	$ 186,788
Stockholders' equity:
Common stock, $0.0001 par value - authorized, 1,000,000 shares as of December 31, 2015 and December 31, 2014; issued and outstanding, 97,864 and 96,521 shares as of December 31, 2015 and December 31, 2014, respectively		10	10
Additional paid-in capital		1,195,246	1,003,992
Accumulated deficit		(316,690)	(258,360)
Total stockholders' equity		878,566	745,642
Noncontrolling interests in subsidiaries		535,062	409,942
Total equity		1,413,628	1,155,584
Total liabilities and equity		7,287,118	4,551,219
Solar Bonds [Member]
Current liabilities:
Current portion of solar bonds		13,189	659
Current portion of solar bonds issued to related parties		165,120	330
Solar bonds, net of current portion		35,678	2,463
Solar bonds issued to related parties, net of current portion		$ 100	$ 200
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of December 31, 2015 and 2014 include $2,866,882 and $1,672,370, respectively, being assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets include solar energy systems, leased and to be leased - net of $2,779,363 and $1,581,459 as of December 31, 2015 and 2014, respectively; property, plant and equipment - net of $21,960 and $24,286 as of December 31, 2015 and 2014, respectively; cash and cash equivalents of $33,537 and $27,820 as of December 31, 2015 and 2014, respectively; inventory of $1,000 and $614 as of December 31, 2015 and 2014, respectively; restricted cash, current, of $522 and $106 as of December 31, 2015 and 2014, respectively; accounts receivable - net of $10,267 and $6,769 as of December 31, 2015 and 2014, respectively; prepaid expenses and other current assets of $2,713 and $1,839 as of December 31, 2015 and 2014, respectively; rebates receivable of $6,220 and $25,397 as of December 31, 2015 and 2014, respectively; restricted cash, long-term, of $254 and $300 as of December 31, 2015 and 2014, respectively; and other assets of $11,046 and $3,780 as of December 31, 2015 and 2014, respectively. The Company’s consolidated liabilities as of December 31, 2015 and 2014 included $33,475 and $27,808, respectively, being liabilities of VIEs whose creditors have no recourse to the Company. These liabilities include distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $26,769 and $8,552 as of December 31, 2015 and 2014, respectively; accounts payable of $1,954 and $2,748 as of December 31, 2015 and 2014, respectively; customer deposits of $2,928 and $6,405 as of December 31, 2015 and 2014, respectively; accrued liabilities and other payables of $1,824 and $969 as of December 31, 2015 and 2014, respectively; and current portion of long-term debt of $0 and $9,134 as of December 31, 2015 and 2014, respectively.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 31, 2014
Allowances for doubtful accounts		$ 4,292	$ 1,941
Rebate reserves		$ 2,207	$ 7,860
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares authorized		1,000,000,000	1,000,000,000
Common stock, shares issued		97,864,000	96,521,000
Common stock, shares outstanding		97,864,000	96,521,000
Total assets	[1]	$ 7,287,118	$ 4,551,219
Solar energy systems, leased and to be leased – net		4,375,553	2,796,796
Property, plant and equipment – net		262,387	75,464
Cash and cash equivalents		382,544	504,383
Inventories		342,951	217,223
Restricted cash, current		39,864	20,875
Accounts receivable (net of allowances for doubtful accounts of $4,292 and $1,941 as of December 31, 2015 and December 31, 2014, respectively)		33,998	22,708
Prepaid expenses and other current assets		79,925	50,946
Rebates receivable		11,545	30,021
Other assets		241,262	67,645
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		26,769	8,552
Accounts payable		364,973	237,809
Customer deposits		6,322	10,560
Current portion of long-term debt		180,048	11,781
VIEs [Member]
Total assets		2,866,882	1,672,370
Solar energy systems, leased and to be leased – net		2,779,363	1,581,459
Property, plant and equipment – net		21,960	24,286
Cash and cash equivalents		33,537	27,820
Inventories		1,000	614
Restricted cash, current		522	106
Accounts receivable (net of allowances for doubtful accounts of $4,292 and $1,941 as of December 31, 2015 and December 31, 2014, respectively)		10,267	6,769
Prepaid expenses and other current assets		2,713	1,839
Rebates receivable		6,220	25,397
Restricted cash, noncurrent		254	300
Other assets		11,046	3,780
Non recourse Variable Interest Entity's (VIE) liabilities		33,475	27,808
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		26,769	8,552
Accounts payable		1,954	2,748
Customer deposits		2,928	6,405
Accrued liabilities and other payables		1,824	969
Current portion of long-term debt		$ 0	$ 9,134
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of December 31, 2015 and 2014 include $2,866,882 and $1,672,370, respectively, being assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets include solar energy systems, leased and to be leased - net of $2,779,363 and $1,581,459 as of December 31, 2015 and 2014, respectively; property, plant and equipment - net of $21,960 and $24,286 as of December 31, 2015 and 2014, respectively; cash and cash equivalents of $33,537 and $27,820 as of December 31, 2015 and 2014, respectively; inventory of $1,000 and $614 as of December 31, 2015 and 2014, respectively; restricted cash, current, of $522 and $106 as of December 31, 2015 and 2014, respectively; accounts receivable - net of $10,267 and $6,769 as of December 31, 2015 and 2014, respectively; prepaid expenses and other current assets of $2,713 and $1,839 as of December 31, 2015 and 2014, respectively; rebates receivable of $6,220 and $25,397 as of December 31, 2015 and 2014, respectively; restricted cash, long-term, of $254 and $300 as of December 31, 2015 and 2014, respectively; and other assets of $11,046 and $3,780 as of December 31, 2015 and 2014, respectively. The Company’s consolidated liabilities as of December 31, 2015 and 2014 included $33,475 and $27,808, respectively, being liabilities of VIEs whose creditors have no recourse to the Company. These liabilities include distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $26,769 and $8,552 as of December 31, 2015 and 2014, respectively; accounts payable of $1,954 and $2,748 as of December 31, 2015 and 2014, respectively; customer deposits of $2,928 and $6,405 as of December 31, 2015 and 2014, respectively; accrued liabilities and other payables of $1,824 and $969 as of December 31, 2015 and 2014, respectively; and current portion of long-term debt of $0 and $9,134 as of December 31, 2015 and 2014, respectively.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue:
Operating leases and solar energy systems incentives	$ 293,543	$ 173,636	$ 82,856
Solar energy systems and components sales	106,076	81,395	80,981
Total revenue	399,619	255,031	163,837
Cost of revenue:
Operating leases and solar energy systems incentives	165,546	92,920	32,745
Solar energy systems and components sales	115,245	83,512	91,723
Total cost of revenue	280,791	176,432	124,468
Gross profit	118,828	78,599	39,369
Operating expenses:
Sales and marketing	457,185	238,608	97,426
General and administrative	244,508	156,426	89,801
Research and development	64,925	19,162	1,520
Total operating expenses	766,618	414,196	188,747
Loss from operations	(647,790)	(335,597)	(149,378)
Interest expense - net	91,939	55,758	25,738
Other expense - net	25,767	10,611	1,441
Loss before income taxes	(765,496)	(401,966)	(176,557)
Income tax (provision) benefit	(3,326)	26,736	24,799
Net loss	(768,822)	(375,230)	(151,758)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(710,492)	(319,196)	(95,968)
Net loss attributable to stockholders	(58,330)	(56,034)	(55,790)
Net loss attributable to common stockholders
Basic	(58,330)	(56,034)	(55,790)
Diluted	$ (58,330)	$ (56,034)	$ (55,790)
Net loss per share attributable to common stockholders
Basic	$ (0.60)	$ (0.60)	$ (0.70)
Diluted	$ (0.60)	$ (0.60)	$ (0.70)
Weighted-average shares used to compute net loss per share attributable to common stockholders
Basic	97,200,925	93,333,880	79,781,976
Diluted	97,200,925	93,333,880	79,781,976

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands	Total	Paramount Energy Solutions Llc [Member]	Zep Solar [Member]	Silevo, Inc. [Member]	Common Stock [Member]	Common Stock [Member]Paramount Energy Solutions Llc [Member]	Common Stock [Member]Zep Solar [Member]	Common Stock [Member]Silevo, Inc. [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member]Paramount Energy Solutions Llc [Member]	Additional Paid-In Capital [Member]Zep Solar [Member]	Additional Paid-In Capital [Member]Silevo, Inc. [Member]	Accumulated Deficit [Member]	Total Stockholders' Equity (Deficit) [Member]	Total Stockholders' Equity (Deficit) [Member]Paramount Energy Solutions Llc [Member]	Total Stockholders' Equity (Deficit) [Member]Zep Solar [Member]	Total Stockholders' Equity (Deficit) [Member]Silevo, Inc. [Member]	Noncontrolling Interests in Subsidiaries [Member]
Beginning balance at Dec. 31, 2012	$ 280,394				$ 7				$ 330,130				$ (146,536)	$ 183,601				$ 96,793
Beginning balance, shares at Dec. 31, 2012					74,913
Contributions from noncontrolling interests	189,779																	189,779
Issuance of common stock from public offering, net of underwriters discount and commissions and issuance cost	174,083				$ 1				174,082					174,083
Issuance of common stock from public offering, shares					3,910
Stock options issued during period value acquisitions		$ 108,734	$ 14,893			$ 1				$ 108,733	$ 14,893				$ 108,734	$ 14,893
Issuance of common stock upon business acquisitions, shares						3,675	2,752
Issuance of common stock upon business acquisitions, net of issuance costs			$ 140,562				$ 1				$ 140,561					$ 140,562
Stock-based compensation expense	27,936								27,936					27,936
Issuance of common stock upon exercise of stock options for cash	$ 15,545								15,545					15,545
Issuance of common stock upon exercise of stock options for cash, shares	4,260				4,260
Issuance of common stock upon vesting of restricted stock units, shares					14
Issuance of common stock upon exercise of stock warrants for cash	$ 8,034								8,034					8,034
Issuance of common stock upon exercise of stock warrants for cash, shares					1,485
Net (loss) income	(32,904)												(55,790)	(55,790)				22,886
Distributions to noncontrolling interests	(122,641)																	(122,641)
Ending balance at Dec. 31, 2013	804,415				$ 91,009				819,914				(202,326)	617,598				186,817
Ending balance, shares at Dec. 31, 2013					10
Contributions from noncontrolling interests	517,471																	517,471
Issuance of common stock upon business acquisitions, shares								2,284
Issuance of common stock upon business acquisitions, net of issuance costs				$ 137,958								$ 137,958					$ 137,958
Issuance of restricted stock units upon acquisition				$ 132								$ 132					$ 132
Purchase of capped call options	(65,203)								(65,203)					(65,203)
Stock-based compensation expense	88,936								88,936					88,936
Issuance of common stock upon exercise of stock options for cash	$ 20,255								20,255					20,255
Issuance of common stock upon exercise of stock options for cash, shares	3,176				3,176
Issuance of common stock upon vesting of restricted stock units, shares					52
Acquisition of noncontrolling interest in subsidiaries	$ 2,000								2,000					2,000
Net (loss) income	(234,158)												(56,034)	(56,034)				(178,124)
Transfers to redeemable noncontrolling interests in subsidiaries	(25,248)																	(25,248)
Distributions to noncontrolling interests	(90,974)																	(90,974)
Ending balance at Dec. 31, 2014	$ 1,155,584				$ 10				1,003,992				(258,360)	745,642				409,942
Ending balance, shares at Dec. 31, 2014	96,521				96,521
Contributions from noncontrolling interests	$ 681,994																	681,994
Tax benefit of stock option exercises	63,019								63,019					63,019
Stock-based compensation expense	116,585								116,585					116,585
Issuance of common stock upon exercise of stock options for cash	$ 11,650				$ 951				11,650					11,650
Issuance of common stock upon exercise of stock options for cash, shares	951
Issuance of common stock upon vesting of restricted stock units					392
Net (loss) income	$ (510,329)												(58,330)	(58,330)				(451,999)
Distributions to noncontrolling interests	(104,875)																	(104,875)
Ending balance at Dec. 31, 2015	$ 1,413,628				$ 10				$ 1,195,246				$ (316,690)	$ 878,566				$ 535,062
Ending balance, shares at Dec. 31, 2015	97,864				96,521

Consolidated Statements of Equ6

Consolidated Statements of Equity (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2013USD ($)
Issuance of common stock from public offering, underwriters discount and commissions and issuance cost	$ 7,888
Paramount Energy Solutions Llc [Member]
Issuance of common stock upon business acquisitions, issuance costs	$ 70

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net loss	$ (768,822)	$ (375,230)	$ (151,758)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	166,653	97,880	41,448
Non cash interest and other expense	16,427	13,631	13,438
Stock-based compensation, net of amounts capitalized	86,369	65,562	21,262
Tax benefit of stock option exercises	(63,019)
Loss on extinguishment of long-term debt	1,093	4,533	306
Deferred income taxes	(527)	(26,680)	(25,424)
Non-cash reduction in financing obligation	(48,132)	(48,837)	(35,675)
Loss on disposal of property, plant and equipment and construction in progress	3,840	1,404	60
Changes in operating assets and liabilities:
Restricted cash	(48,650)	(17,699)	(13,059)
Accounts receivable	(11,049)	945	2,911
Rebates receivable	18,476	(9,890)	(2,630)
Inventories	(125,337)	(97,347)	(19,954)
Prepaid expenses and other current assets	(24,485)	(23,155)	(19,276)
MyPower deferred costs	(202,899)	(13,571)
Other assets	(70,016)	(18,872)	(6,882)
Accounts payable	125,472	112,480	50,750
Accrued and other liabilities	147,455	(22,676)	84,444
Customer deposits	(4,238)	1,732	919
Deferred revenue	11,505	137,941	233,635
Net cash (used in) provided by operating activities	(789,884)	(217,849)	174,515
Investing activities:
Payments for the cost of solar energy systems, leased and to be leased	(1,665,641)	(1,162,963)	(716,947)
Purchase of property, plant and equipment	(176,540)	(22,892)	(9,126)
Purchases of short-term investments	(44,592)	(167,397)
Proceeds from sales and maturities of short-term investments	170,737	28,764
Acquisition of business, net of cash acquired	(9,509)	1,874	(3,826)
Other investments	(1,189)	(22,200)
Net cash used in investing activities	(1,726,734)	(1,344,814)	(729,899)
Financing activities:
Borrowings under long-term debt	1,093,261	369,801	203,228
Repayments of long-term debt	(215,933)	(336,557)	(65,328)
Proceeds from issuance of solar asset-backed notes	119,790	262,880	51,334
Repayments of borrowings under solar asset-backed notes	(15,863)	(5,932)	(1,461)
Payment of deferred purchase consideration	(3,747)	(2,206)	(3,382)
Proceeds from financing obligation	43,125	44,563	57,780
Repayments of financing obligation	(5,259)	(12,460)	(41,536)
Repayment of capital lease obligations	(6,036)	(2,772)	(1,594)
Proceeds from investment by noncontrolling interests and redeemable noncontrolling interests in subsidiaries	1,097,487	777,963	362,692
Distributions paid to noncontrolling interests and redeemable noncontrolling interests in subsidiaries	(109,511)	(117,125)	(137,005)
Proceeds from U.S. Treasury grants		342	127,476
Net cash provided by financing activities before equity and convertible notes issuances	2,207,330	982,149	552,204
Equity and convertible notes issuances:
Proceeds from issuance of common stock			174,083
Proceeds from issuance of convertible senior notes	99,805	552,765	222,518
Proceeds from issuance of convertible senior notes issued to related parties	12,975
Purchase of capped call options		(65,203)
Proceeds from exercise of stock options	11,650	20,255	15,545
Tax benefit of stock option exercises	63,019
Proceeds from exercise of common stock warrants			8,034
Net cash provided by equity issuances	187,449	507,817	420,180
Net cash provided by financing activities	2,394,779	1,489,966	972,384
Net (decrease) increase in cash and cash equivalents	(121,839)	(72,697)	417,000
Cash and cash equivalents, beginning of period	504,383	577,080	160,080
Cash and cash equivalents, end of period	382,544	504,383	577,080
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	53,971	22,702	6,603
Cash paid during the period for taxes, net of refunds	2,846	1,881	$ (1,726)
Solar Bonds [Member]
Financing activities:
Proceeds from issuance of solar bonds	47,146	3,122
Proceeds from issuance of solar bonds issued to related parties	165,020	$ 530
Repayments of borrowings under solar bonds	(1,820)
Repayments of borrowings under solar bonds issued to related parties	$ (330)

Organization

Organization	12 Months Ended
	Dec. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization	1. Organization SolarCity Corporation, or the Company, was incorporated as a Delaware corporation on June 21, 2006. The Company is engaged in the design, manufacture, installation and sale or lease of solar energy systems to residential and commercial customers, or sale of electricity generated by solar energy systems to customers. The Company’s headquarters are located in San Mateo, California.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Procedures	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies and Procedures	2. Summary of Significant Accounting Policies and Procedures Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or GAAP, and reflect the accounts and operations of the Company and those of its subsidiaries in which the Company has a controlling financial interest. In accordance with the provisions of Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, 810, Consolidation Acquisitions VIE Arrangements The Company and its subsidiaries’ fiscal quarters and years are the same as calendar quarters and years except for Silevo, Inc. and its subsidiaries, or Silevo, which continues to have fiscal quarters based on 13-week periods and fiscal years based on 52-week periods. For 2015, Silevo’s fiscal year ended on December 26, 2015, and this timing difference and the related activity did not materially impact the consolidated financial statements. Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation. In addition, as a result of the Company’s adoption of Accounting Standards Update, or ASU, No. 2015-03, Simplifying the Presentation of Debt Issuance Costs December 31, 2014 As Previously Reported Adoption of ASU As Reclassified Prepaid expenses and other current assets $ 55,729 $ (4,783 ) $ 50,946 Other assets $ 97,854 $ (30,209 ) $ 67,645 Current portion of solar bonds $ 1,150 $ (161 ) $ 989 Current portion of solar asset-backed notes $ 13,574 $ (417 ) $ 13,157 Long-term debt, net of current portion $ 287,621 $ (4,832 ) $ 282,789 Solar bonds, net of current portion $ 2,793 $ (130 ) $ 2,663 Convertible senior notes $ 796,000 $ (18,274 ) $ 777,726 Solar asset-backed notes, net of current portion $ 304,393 $ (11,178 ) $ 293,215 Use of Estimates The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Management regularly makes significant estimates and assumptions regarding the selling price of undelivered elements for revenue recognition purposes, the collectability of accounts and rebates receivable, the valuation of inventories, the labor costs for long-term contracts used as a basis for determining the percentage of completion for such contracts, the fair values and residual values of solar energy systems subject to leases, the accounting for business combinations, the fair values and useful lives of acquired tangible and intangible assets, the fair value of debt assumed under business combinations, the fair value of contingent consideration payable under business combinations, the fair value of short-term investments, the useful lives of solar energy systems, property, plant and equipment, the determination of accrued warranty, the determination of accrued liability for solar energy system performance guarantees, the determination of lease pass-through financing obligations, the discount rates used to determine the fair values of investment tax credits, the valuation of stock-based compensation, the determination of valuation allowances associated with deferred tax assets, asset impairment, the valuation of build-to-suit lease assets, the fair value of interest rate swaps and other items. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ materially from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The Company maintains cash and cash equivalents, which consist principally of demand deposits with high-credit-quality financial institutions. The Company has exposure to credit risk to the extent cash and cash equivalent balances, including any restricted cash balances on deposit, exceed amounts covered by federal deposit insurance. The Company believes that its credit risk is not significant. Short-Term Investments The Company’s short-term investments are comprised of corporate debt securities and asset-backed securities. The Company classifies short-term investments as available-for-sale and carries them at fair value, with any unrealized gains or losses recognized as other comprehensive income or loss in the consolidated balance sheet. The specific identification method is used to determine the cost of any securities disposed of, with any realized gains or losses recognized as other income or expense in the consolidated statement of operations. Short-term investments are anticipated to be used for current operations and are, therefore, classified as current assets even though their maturities may extend beyond one year. In the event a decline in value is determined to be he Company takes into current market conditions and the as well as the likelihood that it would need to sell the security prior to a recovery of par value As of December 31, 2015, short-term investments were comprised of $9.3 million of corporate debt securities and $2.0 million of asset-backed securities. As of December 31, 2014, short-term investments were comprised of $126.2 million of corporate debt securities and $12.1 million of asset-backed securities. The costs of these securities approximated their fair values, and there were no material gross realized or unrealized gains, gross realized or unrealized losses or impairment losses recognized for the years ended December 31, 2015, 2014 or 2013. As of December 31, 2015, all short-term investments were scheduled to mature within the next 12 months. Restricted Cash Restricted cash includes cash received from certain fund investors that had not been released for use by the Company, cash held to service certain payments under various secured debt facilities, including management fee, principal and interest payments, and balances collateralizing outstanding letters of credit, outstanding credit card borrowing facilities and obligations under certain operating leases. Accounts Receivable Accounts receivable primarily represent trade receivables from billings and sales to residential and commercial customers recorded at net realizable value. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible accounts receivable. The Company reviews its accounts receivable by aging category to identify significant customer balances with known disputes or collection issues. In determining the allowance, the Company makes judgments about the creditworthiness of a majority of its customers based on ongoing credit evaluations. The Company also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. The Company writes off accounts receivable when they are deemed uncollectible. Customer Notes Receivable In the fourth quarter of 2014, the Company launched MyPower, a program that offers residential customers the option to finance the purchase of solar energy systems through a 30-year loan provided by a wholly owned subsidiary of the Company. In order to qualify for a loan, a customer must pass the Company’s credit evaluation process, and the loans are secured by the solar energy systems financed. The outstanding loan balances, net of any allowance for potentially uncollectible amounts, are presented on the consolidated balance sheets as a component of prepaid expenses and other current assets for the current portion and as customer notes receivable, net of current portion, for the long-term portion. In determining the allowance and credit quality for customer loans under MyPower, the Company identifies significant customers with known disputes or collection issues and also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. Customer notes receivable that are individually impaired are charged-off as a write-off of allowance for losses. As of December 31, 2015 and 2014, there were no significant customers with known disputes or collection issues, and the amount of potentially uncollectible amounts was insignificant. Accordingly, the Company did not establish an allowance for losses against customer notes receivable. In addition, there were no material non-accrual or past due customer notes receivable as of December 31, 2015 and 2014. Rebates Receivable Rebates receivable represent rebates due from utility companies and government agencies. These receivables include rebates that have been assigned to the Company by its cash customers on state-approved solar energy system installations sold to the customers and also uncollected incentives from state and local government agencies for solar energy system installations that have been leased to customers or are used to generate and sell electricity to customers under power purchase agreements. For the rebates assigned to the Company by its customers, the Company assumes the responsibility for the application and collection of the rebate. The processing cycle for these rebates and incentives involves a multi-step process in which the Company accumulates and submits information required by the utility company or state agency necessary for the collection of the rebate. The entire process typically can take up to several months to complete. The Company recognizes rebates receivable upon the solar energy system passing inspection by the utility or authority having jurisdiction after completion of system installation. The Company maintains an allowance to reserve for potentially uncollectible rebates. In determining the allowance, the Company makes judgments based on the length of period that a rebate amount has been outstanding and reasons for the delays in collecting the rebate. Interest Rate Swaps In 2015, the Company began entering into fixed-for-floating interest rate swap agreements to reduce the potential impact of future changes in interest rates on certain variable rate debt. All interest rate swaps are recognized at fair value on the consolidated balance sheets within other assets or other liabilities and deferred credits, with any changes in fair value recognized as other income or expense in the consolidated statements of operations. The Company has not designated any interest rate swaps as hedging instruments. As of and for the year ended December 31, 2015, the Company had interest rate swaps outstanding as follows (in thousands): Gross Losses Aggregate Gross Year Ended Notional Liability at December 31, Amount Fair Value 2015 Interest rate swaps $ 640,628 $ 11,544 $ 11,544 Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, customer notes receivable, rebates receivable and interest rate swaps. The associated risk of concentration for cash and cash equivalents is mitigated by banking with creditworthy institutions. At certain times, amounts on deposit exceed federal deposit insurance limits. The associated risk of concentration for short-term investments is mitigated by holding a diversified portfolio of highly rated short-term investments. The associated risk of concentration for accounts receivable and customer notes receivable is mitigated by placing liens on the related solar energy systems and performing periodic and ongoing credit evaluations of the Company’s customers. Rebates receivable are due from various states and local governments as well as various utility companies. The associated risk of concentration for interest rate swaps is mitigated by transacting with several highly rated multinational banks. The Company maintains reserves for any amounts that it considers to be uncollectable. Fair Value of Financial Instruments ASC 820 , Fair Value Measurements ASC 820 requires that the valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes inputs that may be used to measure fair value as follows: · Level 1—Observable inputs that reflect quoted prices for identical assets or liabilities in active markets. · Level 2—Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. As of December 31, 2015 and 2014, the assets and liabilities carried at fair value on a recurring basis included cash equivalents, short-term investments, interest rate swaps and contingent consideration (see Note 3, Acquisitions Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008 As of December 31, 2014, the fair value of the Company’s cash equivalents, short-term investments and contingent consideration were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 54,229 $ — $ — Corporate debt securities $ — $ 7,599 $ — Short-term investments: Corporate debt securities $ — $ 126,159 $ — Asset-backed securities $ — $ 12,152 $ — Liabilities: Contingent consideration $ — $ — $ 117,197 The Company classified its money market funds within Level 1 because their fair values are based on their quoted market prices. The Company classified its corporate debt securities, asset-backed securities and interest rate swaps within Level 2 because their fair values are determined using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates, to determine their fair values. The Company classified its contingent consideration within Level 3 because its fair value is determined using unobservable probability estimates and unobservable estimated discount rates applicable to the acquisition. During the years ended December 31, 2015 and 2014, there were no transfers between the levels of the fair value hierarchy. The contingent consideration is dependent on the achievement of the specified production milestones for the acquired business, as discussed in Note 3, Acquisitions Balance at January 1, 2014 $ — Acquisition of Silevo 115,319 Change in fair value recorded in other expense - net 1,878 Balance at December 31, 2014 117,197 Change in fair value recorded in other expense - net 5,811 Balance at December 31, 2015 $ 123,008 The Company’s financial instruments that are not re-measured at fair value include accounts receivable, customer notes receivable, rebates receivable, accounts payable, customer deposits, distributions payable to noncontrolling interests and redeemable noncontrolling interests, the participation interest, solar asset-backed notes, convertible senior notes, Solar Bonds and long-term debt. The carrying values of these financial instruments other than customer notes receivable, the participation interest, solar asset-backed notes, convertible senior notes, Solar Bonds and long-term debt approximated their fair values due to the fact that they were short-term in nature at December 31, 2015 and 2014 (Level 1). The Company estimates the fair value of convertible senior notes based on their last actively traded prices (Level 1). The Company estimates the fair value of customer notes receivable, the participation interest, solar asset-backed notes, Solar Bonds and long-term debt based on rates currently offered for instruments with similar maturities and terms (Level 3). The following table presents their estimated fair values and their carrying values (in thousands): December 31, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Participation interest $ 15,919 $ 14,525 $ 15,556 $ 14,102 Solar asset-backed notes $ 409,531 $ 432,797 $ 306,372 $ 328,313 Convertible senior notes $ 894,560 $ 842,752 $ 777,726 $ 752,176 MyPower customer notes receivable $ 493,510 $ 493,510 $ 35,645 $ 35,645 Long-term debt $ 1,186,643 $ 1,186,643 $ 294,570 $ 294,570 Solar bonds $ 214,087 $ 214,087 $ 3,652 $ 3,652 Business Combinations The Company accounts for business acquisitions under ASC 805, Business Combinations Goodwill Goodwill represents the difference between the purchase price and the aggregate fair value of the identifiable assets acquired and the liabilities assumed in a business combination. The Company assesses goodwill impairment annually, in the fourth quarter of each fiscal year, and whenever events or changes in circumstances indicate that the carrying value of goodwill may exceed its fair value at the consolidated-level, which is the sole reporting unit. When assessing goodwill for impairment, the Company considers its market capitalization adjusted for a control premium and, if necessary, the Company’s discounted cash flow model, which involves significant assumptions and estimates, including the Company’s future financial performance, weighted-average cost of capital and interpretation of currently enacted tax laws. Circumstances that could indicate impairment and require the Company to perform an impairment test include a significant decline in the Company’s financial results, a significant decline in the Company’s market capitalization relative to its net book value, an unanticipated change in competition or the Company’s market share and a significant change in the Company’s strategic plans. Inventories Inventories include raw materials that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components. Inventories also include work in process that includes raw materials partially installed and direct and indirect capitalized installation costs. Raw materials and work in process are stated at the lower of cost or market (generally on a first-in-first-out basis). Work in process primarily relates to solar energy systems that will be sold to customers, which are under construction and have yet to pass inspection. The Company also evaluates its inventory reserves on a quarterly basis and writes down the value of inventories for estimated excess and obsolete inventories based upon assumptions about future demand and market conditions. Solar Energy Systems, Leased and To Be Leased The Company is the operating lessor of the solar energy systems under leases that qualify as operating leases. The Company accounts for the leases in accordance with ASC 840, Leases Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years) Solar energy systems held for lease to customers are installed systems pending interconnection with the respective utility companies and will be depreciated as solar energy systems leased to customers when the respective systems have been interconnected and placed in service. Solar energy systems under construction represents systems that are under installation, which will be depreciated as solar energy systems leased to customers when the respective systems are completed, interconnected and subsequently leased to customers. Initial direct costs related to customer solar energy system lease acquisition costs are capitalized and amortized over the term of the related customer lease agreements. Presentation of Cash Flows Associated with Solar Energy Systems The Company classifies cash flows associated with solar energy systems in accordance with ASC 230, Statement of Cash Flows. Property, Plant and Equipment Property, plant and equipment, including leasehold improvements, are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years Leasehold improvements are amortized over the shorter of the lease term or their estimated useful lives, currently seven years. Repairs and maintenance costs are expensed as incurred. Upon disposition, the cost and related accumulated depreciation of the assets are removed from property, plant and equipment and the resulting gain or loss is reflected in the consolidated statements of operations. Long-Lived Assets The Company’s long-lived assets include property, plant and equipment, solar energy systems, leased and to be leased, and intangible assets acquired through business combinations. Intangible assets with definite useful lives are amortized over their estimated useful lives, which range from one to 30 years. Furthermore, the Company is deemed to be the owner, for accounting purposes, during the construction phase of certain long-lived assets under build-to-suit lease arrangements because of its involvement with the construction, its exposure to any potential cost overruns and its other commitments under the arrangements. In these cases, the Company recognizes a build-to-suit lease asset under construction and a corresponding build-to-suit lease liability on the consolidated balance sheets. In accordance with ASC 360, Property, Plant, and Equipment Capitalization of Software Costs For costs incurred in development of internal use software, the Company capitalizes costs incurred during the application development stage. Costs related to preliminary project activities and post implementation activities are expensed as incurred. Internal-use software is amortized on a straight-line basis over its estimated useful life of five to 10 years. The Company evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including sales under MyPower contracts, for periods typically between 10 to 30 years. The manufacturer’s warranty on the solar energy systems’ components, which is typically passed-through to customers, ranges from one to 25 years. However, for the solar energy systems under lease contracts or power purchase agreements, the Company does not accrue a warranty liability because those systems are owned by subsidiaries that the Company consolidates. Instead, any repair costs on those solar energy systems are expensed when they are incurred as a component of operating leases and solar energy systems incentives cost of revenue. The changes in the accrued warranty balance, recorded as a component of accrued and other current liabilities on the consolidated balance sheets, consisted of the following (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 8,607 $ 7,502 Increase in liability (including $16,983 related to MyPower contracts) 18,929 2,022 Change in estimate (4,282 ) (468 ) Less warranty claims (261 ) (449 ) Balance - end of the period $ 22,993 $ 8,607 Solar Energy Systems Performance Guarantees The Company guarantees certain specified minimum solar energy production output for certain systems leased or sold to customers generally for a term of up to 30 years. The Company monitors the solar energy systems to ensure that these outputs are being achieved. The Company evaluates if any amounts are due to its customers and makes any payments periodically as specified in the customer contracts. As of December 31, 2015 and 2014, the Company had recorded liabilities of $3.1 million and $1.6 million, respectively, under accrued and other current liabilities in the consolidated balance sheets, relating to these guarantees based on the Company’s assessment of its current exposure. Deferred U.S. Treasury Grants Income The Company is eligible for U.S. Treasury grants received or receivable on eligible property as defined under Section 1603 of the American Recovery and Reinvestment Act of 2009, as amended by the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of December 2010, which includes solar energy system installations, upon approval by the U.S. Treasury Department. However, to be eligible for U.S. Treasury grants, a solar energy system must have commenced construction in 2011 either physically or through the incurrence of sufficient project costs. For solar energy systems under lease pass-through fund arrangements, as described in Note 13, Lease Pass-Through Financing Obligation Balance at January 1, 2013 $ 298,260 U.S. Treasury grants received and receivable 124,404 U.S. Treasury grants received by investors under lease pass-through fund arrangements 20,599 Amortized as a credit to depreciation expense (15,454 ) Balance at December 31, 2013 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 $ 397,619 Of the balance outstanding as of December 31, 2015 and 2014, $382.3 million and $397.5 million, respectively, are classified as noncurrent deferred U.S. Treasury grants income in the consolidated balance sheets. Deferred Investment Tax Credits Revenue The Company’s solar energy systems are eligible for investment tax credits, or ITCs, that accrue to eligible property under the Internal Revenue Code of 1986, as amended, or IRC. Under Section 50(d)(5) of the IRC and the related regulations, a lessor of qualifying property may elect to treat the lessee as the owner of such property for the purposes of claiming government ITCs associated with such property. These regulations enable the ITCs to be separated from the ownership of the property and allow the transfer of these ITCs. Under the lease pass-through fund arrangements, the Company can make a tax election to pass through the ITCs to the fund investor, who is the legal lessee of the property. The Company is therefore able to monetize the ITCs to investors who can utilize them in return for cash payments. The Company considers the monetization of ITCs to constitute one of the key elements of realizing the value associated with solar energy systems. The Company therefore views the proceeds from the monetization of ITCs to be a component of revenue generated from the solar energy systems. For the lease pass-through fund arrangements, the Company allocates a portion of the aggregate payments received from the investor to the estimated fair value of the assigned ITCs and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flow impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company recognizes the revenue associated with the monetization of ITCs in accordance with ASC 605-10-S99, Revenue Recognition-Overall-SEC Materials The Company guarantees its financing fund investors that in the event of a subsequent recapture of the ITCs by the taxing authority due to the Company’s noncompliance with the applicable ITC guidelines, the Company will compensate the investor for any recaptured credits. The Company has concluded that the likelihood of a recapture event is remote and consequently has not recorded any liability in the consolidated financial statements for any potential recapture exposure. Current deferred investment tax credits revenue, which is included as a part of current portion of deferred revenue in the consolidated balance sheets, as of December 31, 2015 and 2014 was $51.8 million and $47.9 million, respectively. Noncurrent deferred investment tax credits revenue, which is included as a part of deferred revenue, net of current portion, in the consolidated balance sheets, as of December 31, 2015 and 2014 was $130.8 million and $163.0 million, respectively. For the years ended December 31, 2015, 2014 and 2013, the Company recognized $47.9 million, $28.2 million and $0.5 million, respectively, of revenue related to the monetization of ITCs, which is included in operating leases and solar energy systems incentives revenue in the consolidated statements of operations. Deferred Revenue The Company records as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which are recognized as revenue over the lease term, as well as the remote monitoring fee (discussed below), which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2015 and 2014, deferred revenue related to customer payments, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $289.3 million and $229.5 million, respectively. As of December 31, 2015 and 2014, deferred revenue from rebates and incentives, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $186.1 million and $169.6 million, respectively. In addition, under MyPower customer contracts (discussed below), all initial revenue associated with financed sales of solar energy systems are also recorded as a component of the deferred revenue balances on the consolidated balance sheets. As of December 31, 2015 and 2014, current deferred revenue from MyPower contracts, which is included in current portion of deferred revenue in the consolidated balance sheets, amounted to $4.6 million and $1.0 million, respectively. As of December 31, 2015 and 2014, noncurrent deferred revenue from MyPower contracts, which is included in deferred revenue, net of current portion, in the consolidated balance sheets, amounted to $448.2 million and $32.7 million, respectively. As of December 31, 2015 and 2014, current portion of deferred revenue included $2.8 million and $0.0 million, respectively, related to accrued interest on MyPower customer notes receivable. Revenue Recognition The Company’s customers purchase solar energy systems from the Company under fixed-price contracts or lease Company-owned solar energy systems that also include remote monitoring services. A residential customer that purchases a solar energy system has the option to pay the full purchase price for the system at the time of purchase or finance the purchase through a 30-year loan from a wholly owned subsidiary of the Company under the MyPower program that the Company launched in the fourth quarter of 2014. The Company can also earn incentives that have been assigned to the Company by its customers, where available from utility companies and state and local governments. Solar Energy Systems and Components Sales For solar energy systems and components sales wherein customers pay the full purchase price upon delivery of the system, the Company recognizes revenue, net of any applicable governmental sales taxes, in accordance with ASC 605-25 , Revenue Recognition—Multiple-Element Arrangements , Revenue Recognition—Overall—SEC Materials The Company recognizes revenue for solar energy systems constructed for certain commercial customers according to ASC 605-35, Revenue Recognition—Construction-Type and Production Type Contracts For solar energy systems sold under a MyPower contract, the Company has determined that the arrangement consideration is not currently fixed or determinable. In making this determination, the Company considered that (i) the MyPower arrangement is un

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Acquisition	3. Acquisitions Silevo On September 23, 2014, the Company completed its acquisition of Silevo, a designer and manufacturer of high performance solar cells that are manufactured into photovoltaic panels. Silevo’s primary operations are in the United States, where it carries-out research and development activities as well as sales of products, and in China, where it is the managing partner in a joint venture that manufactures the solar cells for the subsequent contract manufacturing of high performing photovoltaic panels. The acquisition was expected to enable the Company to manage its supply chain and control the design and manufacturing of solar cells and photovoltaic panels that are a key component of the Company’s solar energy systems, as well as enable the Company to utilize and combine Silevo’s technology with economies of scale to achieve significant cost reductions. The purchase consideration was comprised of $0.3 million in cash and 2,284,070 shares of the Company’s common stock with an aggregate fair value of $138.0 million based on the closing price of the Company’s common stock on the acquisition date. Additionally, the Company may pay up to approximately $150.0 million in additional shares of the Company’s common stock to Silevo’s former stockholders, subject to the achievement of specified production milestones, as contingent consideration. No amounts would be payable for any milestones not achieved. As of the acquisition date, the Company estimated the fair value of the contingent consideration was $115.3 million using a probability-weighted discounted cash flow methodology. The Company also issued to Silevo employees rights to receive shares of the Company’s common stock as replacements for unvested Silevo common stock options, which vest as the employees provide future services to the Company. The purchase consideration included $16.8 million that comprised amounts that had previously been advanced to Silevo and also costs paid by the Company on behalf of the sellers. The following table summarizes the fair value of the purchase consideration as of the acquisition date (in thousands): Cash $ 326 Common stock 137,958 Restricted stock units issued to replace Silevo's unvested stock options 132 Amounts advanced to Silevo prior to acquisition and costs paid on behalf of sellers at acquisition 16,760 Closing consideration payable 413 Contingent consideration payable 115,319 Total purchase consideration $ 270,908 The following table summarizes the fair values of the assets acquired, the liabilities assumed and the noncontrolling interests as of the acquisition date (in thousands): Cash $ 2,899 Accounts receivable 642 Inventories 8,182 Prepaid and other assets 899 Property, plant and equipment 28,281 Accounts payable and other liabilities (5,427 ) Term loan (9,103 ) Deferred tax liabilities (27,332 ) Intangible assets 119,000 Total identifiable net assets at fair value 118,041 Redeemable noncontrolling interests (14,174 ) Goodwill 167,041 Total purchase consideration $ 270,908 The goodwill recognized was primarily attributable to the value of expected synergies, efficiencies and cost savings that the Company expects to achieve in leveraging Silevo’s technology in the volume manufacturing of high efficiency photovoltaic panels, in addition to the value of the assembled workforce and the manufacturing experience of Silevo. The acquisition of Silevo’s technology is anticipated to reduce the Company’s costs of procuring photovoltaic panels, reduce the number of photovoltaic panels and other components used in solar energy systems, reduce the installation time of solar energy systems and improve efficiencies and profitability. The full amount of the goodwill is not deductible for tax purposes. The following table summarizes the acquired intangible assets as of the acquisition date: Weighted- Average Fair Value Useful Life (in thousands) (in years) Developed technology $ 115,000 10 Build-to-suit lease arrangement 4,000 10 Total $ 119,000 Ilioss On August 7, 2015, the Company acquired all of the outstanding shares of ILIOSSON, S.A. de C.V., or Ilioss, a designer and marketer of commercial and industrial solar energy systems in Mexico. Historically, Ilioss subcontracted the installation of its solar energy systems and sold them to financing companies along with the related customer power purchase agreements. The Company has vertically integrated Ilioss’ operations, and expects to continue to expand throughout Mexico. The purchase consideration was comprised of $9.7 million payable in cash. Additionally, the Company would pay earn-outs comprising of (i) $5.0 million in cash upon the successful achievement of a commercial battery storage deployment milestone on or before June 30, 2016 and (ii) additional cash consideration based on the number of megawatts deployed by Ilioss in Mexico from the acquisition date through December 31, 2019. The terms of the earn-out payments require the sellers to remain employed to receive the earn-out payments. No amounts would be payable for any earn-outs not achieved. The Company has determined that any earn-out payments would be compensation for post-acquisition services, and the Company will, therefore, recognize them as they are earned. The Company estimates that the aggregate earn-out payments will be approximately $15.6 million, the majority of which is expected to be deferred on the consolidated balance sheet as costs of originating customer contracts and subsequently recognized as expenses over the term of the associated customer lease or power purchase agreements. The following table summarizes the preliminary assessment of the fair values of the assets acquired and the liabilities assumed as of the acquisition date (in thousands). The Company is in the process of completing the valuation of the assets acquired and the liabilities assumed. Accordingly, the preliminary fair values reflected in the following table are subject to change. Cash $ 145 Accounts receivable 241 Prepaid and other assets 307 Property, plant and equipment 18 Accounts payable and other liabilities (1,015 ) Deferred revenue (553 ) Deferred tax liabilities (1,855 ) Intangible assets 6,420 Total identifiable net assets at fair value 3,708 Goodwill 5,945 Total purchase consideration $ 9,653 The goodwill recognized was primarily attributable to Ilioss’ assembled workforce and their knowledge and experience with the Mexican solar energy market that would enable the Company to grow its presence in Mexico. The full amount of the goodwill is not deductible for tax purposes. The following table summarizes the acquired intangible assets as of the acquisition date: Weighted- Average Fair Value Useful Life (in thousands) (in years) Customer relationships $ 6,190 6 Non-compete agreements 230 3 Total $ 6,420 Pro forma financial information and the historical revenue and earnings of Ilioss are not presented as they were not material to the consolidated statements of operations.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets The Company is in the process of completing the valuation of certain assets and liabilities from the Ilioss acquisition discussed in Note 3, Acquisitions Intangible Assets The following is a summary of intangible assets as of December 31, 2015 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Net Developed technology - Silevo 10 $ 115,000 $ (14,596 ) $ 100,404 Developed technology - Zep Solar 7 60,100 (17,664 ) 42,436 Trademarks and trade names 7 24,700 (7,256 ) 17,444 Marketing database 5 17,427 (9,953 ) 7,474 PowerSaver agreement 10 17,077 (3,961 ) 13,116 Non-compete agreements 5 7,189 (3,272 ) 3,917 Customer relationships 6 6,190 (542 ) 5,648 Other 6 10,028 (5,223 ) 4,805 Total 8.26 $ 257,711 $ (62,467 ) $ 195,244 The following is a summary of intangible assets as of December 31, 2014 (in thousands): Transfers to Weighted- solar energy average systems, Write-offs useful life Accumulated leased and (in years) Gross amortization leased cancellations Net Developed technology - Silevo 10 $ 115,000 $ (3,096 ) $ — $ — 111,904 Developed technology - Zep Solar 7 60,100 (9,070 ) — — 51,030 Trademarks and trade names 7 24,700 (3,728 ) — — 20,972 Marketing database 5 17,427 (4,599 ) — — 12,828 PowerSaver agreement 10 17,077 (2,253 ) — — 14,824 Solar energy systems backlog 30 12,434 — (10,755 ) (1,679 ) — Non-compete agreements 5 6,959 (1,836 ) — — 5,123 Other 6 10,028 (3,072 ) — — 6,956 Total 9.35 $ 263,725 $ (27,654 ) $ (10,755 ) $ (1,679 ) $ 223,637 Developed Technology – Silevo Silevo developed technology represents high performance solar cell technology acquired through the Silevo acquisition. The high performance technology would allow the Company to achieve improved solar energy system performance and reduce the overall deployment cost per watt of the solar energy systems sold or leased. In addition, the high performance technology would increase the Company’s market opportunity to a broader customer base who would benefit economically from more efficient solar energy systems. Developed Technology – Zep Solar Zep Solar developed technology represents solar panel interlocking technology that includes a rail-free installation system, auto-grounding connections and a rapid, drop-in module installation design. These features allow solar energy systems to be installed easily and produce significant performance-based and aesthetic improvements compared to other solar energy system installation technologies. Trademarks and Trade Names Trademarks and trade names are related to established market recognition from acquired businesses and are expected to be retired at the end of their estimated useful lives. Marketing Database The marketing database is a comprehensive platform for targeted marketing, including a prospective customer scoring engine, a marketing campaign manager and monthly updates. The prospective customer scoring engine improves the results of marketing initiatives by predicting which customer leads in the marketing database will respond favorably to a particular marketing campaign. The marketing campaign manager monitors the results of marketing campaigns and provides feedback for optimizing future marketing campaigns. PowerSaver Agreement Under the PowerSaver program, Fannie Mae makes available additional loans of up to $25,000 to eligible Fannie Mae borrowers. The additional loan amounts can only be used for energy efficiency projects that include the installation of solar energy systems. The PowerSaver program provides an additional source of financing for customers and therefore helps broaden the Company’s customer base. Under the PowerSaver agreement, the Company is provided with the exclusive right to market solar energy systems to the customers of Paramount Mortgage, an affiliate of Paramount Energy. Solar Energy Systems Backlog Solar energy systems backlog represents the value attributable to the contractual arrangements entered into between Paramount Energy and its customers to install solar energy systems for which the installation had not commenced as of the acquisition date. The arrangements were acquired by the Company. This balance was transferred to solar energy systems, leased and to be leased, as the solar energy systems are installed and placed in service and subsequently depreciated as cost of solar energy systems over the estimated useful lives of the solar energy systems of 30 years. Non-Compete Agreements Certain former key employees of businesses acquired by the Company became employees of the Company and executed non-compete agreements with the Company. Customer Relationships Ilioss had a pre-existing relationship with a leading chain of Mexican retail stores. Other Other intangible assets include a mortgage database, which contains data pertaining to households that the Company can directly market to. In addition, there is a build-to-suit lease arrangement with an affiliate of the State of New York whereby the affiliate will construct a facility to manufacture photovoltaic panels, procure manufacturing equipment for use in the facility and subsequently lease the facility and the manufacturing equipment to the Company. The build-to-suit lease arrangement is further discussed in Note 22, Commitments and Contingencies All intangible assets, with the exception of the solar energy systems backlog, are amortized over their estimated useful lives. The changes to the carrying value of intangible assets were as follows (in thousands): Year Ended December 31, 2015 2014 Balance - beginning of the period $ 223,637 $ 129,290 Acquisitions 6,420 119,000 Amortization (34,813 ) (24,263 ) Transfers to solar energy systems, leased and to be leased — (140 ) Write-offs and cancellations — (250 ) Balance - end of the period $ 195,244 $ 223,637 Amortization expense for intangible assets for the years ended December 31, 2015, 2014 and 2013 was allocated as follows (in thousands): Year Ended December 31, 2015 2014 2013 Included in operating leases and solar energy incentives cost of revenue $ 17,428 $ 9,962 $ 582 Included in solar energy systems and components sales cost of revenue 3,337 2,605 — Total included in cost of revenue 20,765 12,567 582 Included in sales and marketing 14,048 11,696 2,809 Total amortization expense $ 34,813 $ 24,263 $ 3,391 No intangible assets were impaired during the years ended December 31, 2015, 2014 and 2013. However, the Company wrote-off $0.3 million and $1.4 million of solar energy systems backlog related to contracts cancelled after acquisition, during the years ended December 31, 2014 and 2013, respectively, which was recorded in sales and marketing expense in the consolidated statements of operations. As of December 31, 2015, total future amortization expense for intangible assets was as follows (in thousands): Cost of Revenue Operating Expense Total 2016 $ 20,697 $ 11,689 $ 32,386 2017 20,541 10,609 31,150 2018 20,541 9,237 29,778 2019 20,541 6,329 26,870 2020 19,821 6,129 25,950 Thereafter 44,532 4,578 49,110 Total $ 146,673 $ 48,571 $ 195,244 Goodwill The changes to the carrying value of goodwill were as follows (in thousands): Year Ended December 31, 2015 2014 Balance - beginning of the period $ 315,920 $ 148,879 Acquisitions 5,945 167,041 Balance - end of the period $ 321,865 $ 315,920 The Company did not recognize any impairment of goodwill during the years ended December 31, 2015, 2014 or 2013.

Noncancelable Operating Lease P

Noncancelable Operating Lease Payments Receivable	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Noncancelable Operating Lease Payments Receivable	5. Noncancelable Operating Lease Payments Receivable As of December 31, 2015, future minimum lease payments to be received from customers under noncancelable operating leases for each of the next five years and thereafter were as follows (in thousands): 2016 89,801 2017 90,352 2018 91,888 2019 93,457 2020 95,079 Thereafter 1,347,298 Total $ 1,807,875 The Company enters into power purchase agreements with its customers that are accounted for, in substance, as leases. These customers are charged solely based on actual power produced by the installed solar energy system at a predefined rate per kilowatt-hour of power produced. The future payments from such arrangements were not included in the table above as they are a function of the power generated by the related solar energy systems in the future. Included in revenue for the years ended December 31, 2015, 2014 and 2013 was $124.7 million, $79.5 million and $42.0 million, respectively, that were accounted for as contingent rentals. The contingent rentals comprised of customer payments under power purchase agreements and performance-based incentives received or receivable by the Company from various utility companies.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories consisted of the following (in thousands): As of December 31, 2015 2014 Raw materials $ 335,439 $ 209,251 Work in progress 7,512 7,972 Total $ 342,951 $ 217,223 Raw materials are comprised of component parts that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components that will be deployed to either solar energy systems that will be sold or solar energy systems that will be leased. Work in progress is comprised of installations in progress and includes component parts, labor and other overhead costs incurred up to the balance sheet date on solar energy systems that will be sold and for which binding sales contracts have already been executed. For solar energy systems, leased and to be leased, the Company commences transferring component parts from inventory to construction in progress, a component of solar energy systems, leased and to be leased, once a lease contract with a customer has been executed and installation has been initiated. Additional costs incurred on the leased systems, including labor and overhead, are recorded within construction in progress. As of December 31, 2015 and 2014, inventory reserves were $4.5 million and $3.1 million, respectively, and are included in the table above under raw materials.

Solar Energy Systems, Leased an

Solar Energy Systems, Leased and To Be Leased - Net	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Solar Energy Systems, Leased and To Be Leased - Net	7. Solar Energy Systems, Leased and To Be Leased – Net Solar energy systems, leased and to be leased – net consisted of the following (in thousands): As of December 31, 2015 2014 Solar energy systems leased to customers $ 3,619,214 $ 2,388,548 Initial direct costs related to customer solar energy system lease acquisition costs 383,506 207,537 4,002,720 2,596,085 Less accumulated depreciation and amortization (275,158 ) (159,160 ) 3,727,562 2,436,925 Solar energy systems under construction 358,010 131,048 Solar energy systems to be leased to customers 289,981 228,823 Solar energy systems, leased and to be leased - net(1)(2) $ 4,375,553 $ 2,796,796 (1) Included in solar energy systems leased to customers as of December 31, 2015 and 2014 was $66.4 million related to capital leased assets, with an accumulated depreciation of $10.6 million and $7.9 million, respectively. (2) Included in solar energy systems leased to customers as of December 31, 2015 and 2014 was $6.3 million and $3.5 million, respectively, related to energy storage systems with an accumulated depreciation of $0.5 million and $0.1 million, respectively. As of December 31, 2015, future minimum lease payments to the lessor under this lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2016 2,339 2017 2,353 2018 2,367 2019 2,383 2020 2,398 Thereafter 18,674 Total $ 30,514 As of December 31, 2015, future minimum lease receipts to be paid to the Company by sub-lessees under this lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2016 2,444 2017 2,473 2018 2,503 2019 2,534 2020 2,566 Thereafter 31,591 Total $ 44,111 The amounts in the table above are also included as part of the noncancelable operating lease payments from customers disclosed in Note 5, Noncancelable Operating Lease Payments Receivable

Property Plant and Equipment -

Property Plant and Equipment - Net	12 Months Ended
	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Property Plant and Equipment - Net	8. Property, Plant and Equipment – Net Property, plant and equipment consisted of the following (in thousands): As of December 31, 2015 2014 Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 84,418 $ 2,325 Leasehold improvements 53,902 — Manufacturing facilities - China: Manufacturing and lab equipment 21,714 19,352 Land and buildings 6,711 6,711 Vehicles 44,036 28,815 Computer hardware and software 41,294 28,724 Furniture and fixtures 13,611 5,501 Leasehold improvements - other 19,546 13,992 Other 30,861 569 316,093 105,989 Less accumulated depreciation and amortization (53,706 ) (30,525 ) Property, plant and equipment - net $ 262,387 $ 75,464

Accrued and Other Current Liabi

Accrued and Other Current Liabilities	12 Months Ended
	Dec. 31, 2015
Payables And Accruals [Abstract]
Accrued and Other Current Liabilities	9. Accrued and Other Current Liabilities Accrued and other current liabilities consisted of the following (in thousands): As of December 31, 2015 2014 Accrued expenses $ 110,050 $ 27,485 Accrued compensation 64,988 50,414 Current portion of contingent consideration 42,912 41,978 Accrued warranty 22,993 8,607 Accrued professional services fees 9,915 6,813 Accrued sales and use taxes 7,875 10,438 Current portion of capital lease obligation 8,208 3,430 Current portion of deferred gain on sale-leaseback transactions 3,243 3,243 Total $ 270,184 $ 152,408 The current portion of contingent consideration is related to the Company’s acquisition of Silevo in the third quarter of 2014 (see Note 3, Acquisitions

Other Liabilities and Defereed

Other Liabilities and Defereed Credits	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities and Deferred Credits	10. Other Liabilities and Deferred Credits Other liabilities and deferred credits consisted of the following (in thousands): As of December 31, 2015 2014 Deferred gain on sale-leaseback transactions, net of current portion $ 51,547 $ 54,790 Deferred rent expense 16,184 4,838 Capital lease obligation 39,475 27,791 Liability for receipts from an investor(1) 17,975 3,213 Contingent consideration 80,096 75,219 Participation interest(2) 15,919 15,556 Other noncurrent liabilities 57,810 36,617 Total $ 279,006 $ 218,024 (1) The liability for receipts from an investor represents amounts received from an investor under a lease pass-through fund arrangement for monetization of ITCs for assets not yet placed in service. This amount is reclassified to deferred revenue when the assets are placed in service. (2) The participation interest represents rights granted by the Company to a former investor to share in the future residual returns from securitized solar energy systems as part of the compensation for the termination of a lease pass-through fund arrangement, as described in Note 11, Indebtedness The contingent consideration relates to the Company’s acquisition of Silevo in the third quarter of 2014 (see Note 3, Acquisitions

Indebtedness

Indebtedness	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Indebtedness	11. Indebtedness The following is a summary of the Company’s debt as of December 31, 2015 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 360,000 $ 22,320 $ 333,287 $ 13,053 3.5%-5.8% December 2016 - December Vehicle and other loans 28,173 12,562 15,610 — 2.5%-7.6% January 2016 - June 2.75% convertible senior notes due in 2018 230,000 — 225,795 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 555,981 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 112,784 — 0.0% December 2020 Solar Bonds 214,324 178,309 35,778 * 1.3%-5.8% January 2016 - December Total recourse debt 1,511,497 213,191 1,279,235 13,053 Non-recourse debt: Term loan due in May 2016 34,622 33,918 — — 3.5% May Term loan due in December 2016 112,483 111,248 — — 3.6%-3.7% December MyPower revolving credit facility 213,125 — 210,735 26,875 3.0%-5.5% January Revolving aggregation credit facility 455,693 — 446,963 194,307 3.1%-3.2% December Solar Asset-backed Notes, Series 2013-1 45,845 3,342 39,669 — 4.8% November Solar Asset-backed Notes, Series 2014-1 64,431 2,855 58,938 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 193,755 6,319 181,041 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 122,295 1,348 116,019 — 4.2%-Class A 5.6%-Class B August 2045 Total non-recourse debt 1,242,249 159,030 1,053,365 221,182 Total debt $ 2,753,746 $ 372,221 $ 2,332,600 $ 234,235 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $135.7 million remained available to be issued. See below and Note 21, Related Party Transactions The following is a summary of the Company’s debt as of December 31, 2014 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Rate Maturity Date Recourse debt: Secured revolving credit facility $ 130,000 $ — $ 126,659 $ 54,935 3.4% December 2016 Vehicle loans 9,724 2,647 7,077 — 1.9%-7.5% March 2015 - June 2019 2.75% convertible senior notes due in 2018 230,000 — 224,311 — 2.8% November 2018 1.625% convertible senior notes due in 2019 566,000 — 553,415 — 1.6% November 2019 Solar Bonds 3,943 989 2,663 # 2.0%-4.0% October 2015 - October 2018 Total recourse debt 939,667 3,636 914,125 54,935 Non-recourse debt: Term loan assumed from Silevo acquisition 9,134 9,134 — — 7.8% June 2015 Term loan due in May 2016 34,195 — 31,174 90,805 3.2% May 2016 Term loan due in December 2016 122,655 — 117,879 127,345 3.4%-3.5% December 2016 Solar Asset-backed Notes, Series 2013-1 49,519 3,167 43,395 — 4.8% November 2038 Solar Asset-backed Notes, Series 2014-1 67,676 2,686 62,250 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 201,494 7,304 187,570 — 4.0%-Class 5.4%-Class B July 2044 Total non-recourse debt 484,673 22,291 442,268 218,150 Total debt $ 1,424,340 $ 25,927 $ 1,356,393 $ 273,085 # Out of the $200.0 million authorized to be issued by the Company’s board of directors, $196.1 million remained available to be issued. See below and Note 21, Related Party Transactions Recourse debt refers to debt that is recourse to the Company’s general assets. Non-recourse debt refers to debt that is recourse to only specified assets or subsidiaries of the Company. The differences between the unpaid principal balances and the net carrying values are due to debt discounts and deferred financing costs. The Company’s debt is described further below. Recourse Debt Facilities: Secured Revolving Credit Facility In September 2012, the Company entered into a revolving credit agreement with a syndicate of banks to obtain funding for working capital, letters of credit and funding for general corporate needs. On June 29, 2015, the committed amount under the secured revolving credit facility was increased to $260.0 million. On July 24, 2015, the committed amount under the secured revolving credit facility was increased to $333.5 million. In December 2015, the committed amount under the secured revolving credit facility was increased to $398.5 million, and the maturity date was extended to December 31, 2017 for substantially all amounts borrowed, and to be borrowed, under the secured revolving credit facility. Borrowed funds bear interest, at the Company’s option, at an annual rate of (a) 3.25% plus LIBOR or (b) 2.25% plus the highest of (i) the federal funds rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%. The fee for undrawn commitments is 0.375% per annum. The secured revolving credit facility is secured by certain of the Company’s machinery and equipment, accounts receivable, inventory and other assets. The Company was in compliance with all financial covenants as of December 31, 2015. Vehicle and Other Loans The Company has entered into various vehicle and other loan agreements with various financial institutions. The vehicle loans are secured by the vehicles financed. The Company was in compliance with all financial covenants as of December 31, 2015. 2.75% Convertible Senior Notes Due in 2018 In October 2013, the Company issued $230.0 million in aggregate principal of 2.75% convertible senior notes due on November 1, 2018 through a public offering. The net proceeds from the offering, after deducting transaction costs, were $222.5 million. The debt issuance costs were recorded as a debt discount and are being amortized to interest expense over the contractual term of the convertible senior notes. Each $1,000 of principal of the convertible senior notes is initially convertible into 16.2165 shares of the Company’s common stock, which is equivalent to an initial conversion price of $61.67 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of the Company’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 21.4868 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $46.54 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. The Company was in compliance with all debt covenants as of December 31, 2015. 1.625% Convertible Senior Notes Due in 2019 In September 2014, the Company issued $500.0 million in aggregate principal of 1.625% convertible senior notes due on November 1, 2019 through a private placement. The net amount from the issuance, after deducting transaction costs, was $488.3 million. On October 10, 2014, the Company issued an additional $66.0 million in aggregate principal of the 1.625% convertible senior notes, pursuant to the exercise of an option by the initial purchasers. The net amount from the additional issuance, after deducting transaction costs, was $64.5 million. The debt issuance costs were recorded as a debt discount and are being amortized to interest expense over the contractual term of the convertible senior notes. Each $1,000 of principal of the convertible senior notes is initially convertible into 11.972 shares of the Company’s common stock, which is equivalent to an initial conversion price of $83.53 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of the Company’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 15.8629 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $63.04 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. The Company was in compliance with all debt covenants as of December 31, 2015. In connection with the issuance of the convertible senior notes in September 2014, the Company paid $57.6 million to enter into capped call option agreements to reduce the potential dilution to holders of the Company’s common stock upon conversion of the convertible senior notes. In connection with the additional issuance of the convertible senior notes on October 10, 2014, the Company paid $7.6 million to enter into an additional capped call option agreement. Specifically, upon the exercise of the capped call options, the Company would receive shares of its common stock equal to 6,776,152 shares multiplied by (a) (i) the lower of $126.08 or the then market price of its common stock less (ii) $83.53 and divided by (b) the then market price of its common stock. The results of this formula are that the Company would receive more shares as the market price of its common stock exceeds $83.53 and approaches $126.08, but the Company would receive fewer shares as the market price of its common stock exceeds $126.08. Consequently, if the convertible senior notes are converted, then the number of shares to be issued by the Company would be effectively partially offset by the shares received by the Company under the capped call options as they are exercised. The Company can also elect to receive the equivalent value of cash in lieu of shares. The capped call options expire on various dates ranging from September 4, 2019 to October 29, 2019, and the formula above would be adjusted in the event of a merger; a tender offer; nationalization; insolvency; delisting of the Company’s common stock; changes in law; failure to deliver; insolvency filing; stock splits, combinations, dividends, repurchases or similar events; or an announcement of certain of the preceding actions. Although intended to reduce the net number of shares issued after a conversion of the convertible senior notes, the capped call options were separately negotiated transactions, are not a part of the terms of the convertible senior notes, do not affect the rights of the convertible senior note holders and will take effect regardless of whether the convertible senior notes are actually converted. The capped call options met the criteria for equity classification because they are indexed to the Company’s common stock and the Company always controls whether settlement will be in shares or cash. As a result, the amounts paid for the capped call options were recorded as reductions to additional paid-in capital. The capped call option agreements are excluded from the calculation of diluted net income (loss) per share attributable to common stockholders as their effect is antidilutive. Zero-Coupon Convertible Senior Notes Due in 2020 In December 2015, the Company issued $113.0 million in aggregate principal of zero-coupon convertible senior notes due on December 1, 2020 through a private placement. $13.0 million of the convertible senior notes were issued to related parties and are separately presented on the consolidated balance sheets (see Note 21, Related Party Transactions Each $1,000 of principal of the convertible senior notes is initially convertible into 30.3030 shares of the Company’s common stock, which is equivalent to an initial conversion price of $33.00 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of the Company’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 38.4615 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $26.00 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. On or after June 30, 2017, the convertible senior notes will be redeemable by the Company in the event that the closing price of the Company’s common stock exceeds 200% of the conversion price for 45 consecutive trading days ending within three trading days of such redemption notice at a redemption price of par plus accrued and unpaid interest to, but excluding, the redemption date. The Company was in compliance with all debt covenants as of December 31, 2015. Solar Bonds In October 2014, the Company commenced issuing Solar Bonds, which are senior unsecured obligations that are structurally subordinate to the indebtedness and other liabilities of the Company’s subsidiaries. Solar Bonds have been issued under multiple series that have various fixed terms and interest rates. In September 2015, the Company commenced issuing Solar Bonds with variable interest rates that reset quarterly and that can be redeemed quarterly at the option of the bondholder or the Company, with 30 days’ advance notice. The Company intends to continue to issue Solar Bonds from time to time depending on market conditions. In March 2015, Space Exploration Technologies Corporation, or SpaceX, purchased $90.0 million in aggregate principal amount of 2.00% Solar Bonds due in March 2016. In June 2015, SpaceX purchased an additional $75.0 million in aggregate principal amount of 2.00% Solar Bonds due in June 2016. SpaceX is considered a related party, the Company has also issued Solar Bonds to other related parties and such Solar Bonds are separately presented on the consolidated balance sheets (see Note 21, Related Party Transactions Non-Recourse Debt Facilities: Term Loan Assumed From Silevo Acquisition Through the Silevo acquisition, the Company assumed a pre-existing term loan with an outstanding principal balance of $9.1 million. The term loan bore interest at a fixed rate of 7.8% per annum and was denominated in the Chinese Yuan. The term loan was a liability of a subsidiary of Silevo only and was non-recourse to the Company and its other subsidiaries. In June 2015, the Company fully paid-off the term loan. Term Loan Due in September 2015 In March 2015, a subsidiary of the Company entered into an agreement with a bank for a term loan of $79.0 million. The term loan bore interest at an annual rate of, at the Company’s option, (a) 3.50% plus LIBOR or (b) 3.50% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%. The term loan was secured by certain assets and cash flows of certain subsidiaries of the Company and was non-recourse to the Company’s other assets or cash flows. On May 4, 2015, the Company fully paid-off the term loan using a portion of the proceeds from the revolving aggregation credit facility (see below). Term Loan Due in May 2016 On May 23, 2014, a subsidiary of the Company entered into an agreement with a syndicate of banks for a term loan of $125.0 million. The term loan bears interest at an annual rate of 3.00% to 4.00%, depending on the cumulative period the term loan has been outstanding, plus LIBOR or, at the Company’s option, plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%. The term loan is secured by certain assets and cash flows of the subsidiary and is non-recourse to the Company’s other assets or cash flows. The Company was in compliance with all financial covenants as of December 31, 2015. Term Loan Due in December 2016 On February 4, 2014, a subsidiary of the Company entered into an agreement with a syndicate of banks for a term loan of $100.0 million. On February 20, 2014, the agreement was amended to increase the maximum term loan availability to $220.0 million. On March 20, 2014, the agreement was further amended to increase the maximum term loan availability to $250.0 million. The term loan bears interest at an annual rate of LIBOR plus 3.25% or, at the Company’s option, 3.25% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%. In August 2015, the Company used $75.7 million of the proceeds from the issuance of the Solar Asset-backed Notes, Series 2015-1, to partially prepay the principal outstanding under the term loan (see below). The term loan is secured by the assets and cash flows of the subsidiary and is non-recourse to the Company’s other assets. The Company was in compliance with all financial covenants as of December 31, 2015. MyPower Revolving Credit Facility On January 9, 2015, a subsidiary of the Company entered into a $200.0 million revolving credit agreement with a syndicate of banks to obtain funding for the MyPower customer loan program. The MyPower revolving credit facility initially provided up to $160.0 million of Class A notes and up to $40.0 million of Class B notes. On December 16, 2015, the committed amount under the Class A notes was increased to $200.0 million. The Class A notes bear interest at an annual rate of (i) for the first $160.0 million, 2.50% and (ii) for the remaining $40.0 million, 3.00%; in each case, plus (a) the commercial paper rate or (b) 1.50% plus adjusted LIBOR. The Class B notes bear interest at an annual rate of 5.00% plus LIBOR. The fee for undrawn commitments under the Class A notes is 0.50% per annum for the first $160.0 million of undrawn commitments and 0.75% per annum for the remaining $40.0 million of undrawn commitments, if any. The fee for undrawn commitments under the Class B notes is 0.50% per annum. The MyPower revolving credit facility is secured by the payments owed to the Company or its subsidiaries under MyPower customer loans and is non-recourse to the Company’s other assets. The Company was in compliance with all financial covenants as of December 31, 2015. The Company has entered into forward interest rate swaps, in order to fix the variable interest rate, for each draw under the MyPower revolving credit facility. The Company accounts for the interest rate swaps as non-hedging derivatives (see Note 2, Summary of Significant Accounting Policies and Procedures Revolving Aggregation Credit Facility On May 4, 2015, a subsidiary of the Company entered into an agreement with a syndicate of banks for a revolving aggregation credit facility with a total committed amount of $500.0 million. On the same date, the subsidiary drew $113.1 million under the revolving aggregation credit facility and used a portion of the proceeds to fully pay-off the term loan due in September 2015 (see above). On July 13, 2015, the total committed amount was increased to $650.0 million. The revolving aggregation credit facility bears interest at an annual rate of 2.75% plus (i) for commercial paper loans, the commercial paper rate and (ii) for LIBOR loans, at the Company’s option, three-month LIBOR or daily LIBOR. The revolving aggregation credit facility is secured by certain assets and cash flows of certain subsidiaries of the Company and is non-recourse to the Company’s other assets. The Company was in compliance with all financial covenants as of December 31, 2015. The Company has entered into forward interest rate swaps, in order to fix the variable interest rate, for each draw under the revolving aggregation credit facility. The Company accounts for the interest rate swaps as non-hedging derivatives (see Note 2, Summary of Significant Accounting Policies and Procedures Solar Asset-backed Notes, Series 2013-1 The Company has structured and entered into various solar asset-backed note securitization transactions pursuant to its financial strategy of monetizing solar assets at the lowest cost of capital. In November 2013, the Company pooled and transferred qualifying solar energy systems and the associated customer contracts into a special purpose entity, or SPE, and issued $54.4 million in aggregate principal of Solar Asset-backed Notes, Series 2013-1, backed by these solar assets to certain investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2015, these solar assets had a carrying value of $138.5 million and are included under solar energy systems, leased and to be leased — net, in the consolidated balance sheets. The Solar Asset-backed Notes were issued at a discount of 0.05%. The cash flows generated by these solar assets are used to service the monthly principal and interest payments on the Solar Asset-backed Notes and satisfy the SPE’s expenses, and any remaining cash is distributed to a wholly owned subsidiary of the Company. The Company recognizes revenue earned from the associated customer contracts in accordance with the Company’s revenue recognition policy. The assets and cash flows generated by the qualifying solar energy systems are not available to the other creditors of the Company, and the creditors of the SPE, including the Solar Asset-backed Note holders, have no recourse to the Company’s other assets. The Company contracted with the SPE to provide operations and maintenance and administrative services for the qualifying solar energy systems. The Company was in compliance with all financial covenants as of December 31, 2015. In connection with the pooling of the assets that were transferred to the SPE in November 2013, the Company terminated a lease pass-through arrangement with an investor. The lease pass-through arrangement had been accounted for as a borrowing and any amounts outstanding from the lease pass-through arrangement were recorded as a lease pass-through financing obligation. The balance that was then outstanding from the lease pass-through arrangement was $56.4 million. The Company paid the investor an aggregate of $40.2 million, and the remaining balance is to be paid over time. The remaining balance is paid using the net cash flows generated by the same assets previously leased under the lease pass-through arrangement, after payment of the principal and interest on the Solar Asset-backed Notes and expenses related to the assets and the Notes, including asset management fees, custodial fees and trustee fees, and was contractually documented as a right to participate in future cash flows of the SPE. This right to participate in future residual cash flows generated by the assets of the SPE has been recorded as a component of other liabilities and deferred credits for the noncurrent portion and as a component of accrued and other current liabilities for the current portion under the caption “participation interest.” The Company accounted for the participation interest as a liability because the investor has no voting or management rights in the SPE, the participation interest would terminate upon the investor achieving a specified return and the investor has the option to put the participation interest to the Company on August 3, 2021 for the amount necessary for the investor to achieve the specified return, which would require the Company to settle the participation interest in cash. In addition, under the terms of the participation interest, the Company has the option to purchase the participation interest from the investor for the amount necessary for the investor to achieve the specified return. Solar Asset-backed Notes, 2014-1 In April 2014, the Company pooled and transferred qualifying solar energy systems and the associated customer contracts into a SPE and issued $70.2 million in aggregate principal of Solar Asset-backed Notes, Series 2014-1, backed by these solar assets to certain investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2015, these solar assets had a carrying value of $129.6 million and are included under solar energy systems, leased and to be leased — net, in the consolidated balance sheets. The Solar Asset-backed Notes were issued at a discount of 0.01%. The cash flows generated by these solar assets are used to service the monthly principal and interest payments on the Solar Asset-backed Notes and satisfy the SPE’s expenses, and any remaining cash is distributed to a wholly owned subsidiary of the Company. The Company recognizes revenue earned from the associated customer contracts in accordance with the Company’s revenue recognition policy. The assets and cash flows generated by the qualifying solar energy systems are not available to the other creditors of the Company, and the creditors of the SPE, including the Solar Asset-backed Note holders, have no recourse to the Company’s other assets. The Company contracted with the SPE to provide operations and maintenance and administrative services for the qualifying solar energy systems. The Company was in compliance with all financial covenants as of December 31, 2015. In connection with the transfer of the assets into the SPE in April 2014, the Company terminated a lease pass-through arrangement with an entity that is a partnership between the Company and an investor. The partnership is a VIE that is consolidated by the Company as the primary beneficiary. To settle the associated lease pass-through financing obligation, the partnership distributed $74.5 million to the investor, including amounts previously accrued for distribution, and amended the expected future distributions to the investor. Additionally, the contractual documents of the partnership were amended to grant the investor the right to put its interest in the partnership back to the partnership. Accordingly, the carrying value of the investor’s interest in the partnership was reclassified from noncontrolling interests in subsidiaries to redeemable noncontrolling interests in subsidiaries in the consolidated balance sheets. Solar Asset-backed Notes, Series 2014-2 In July 2014, the Company pooled and transferred qualifying solar energy systems and the associated customer contracts into a SPE and issued $160.0 million in aggregate principal of Solar Asset-backed Notes, Series 2014-2, Class A, and $41.5 million in aggregate principal of Solar Asset-backed Notes, Series 2014-2, Class B, to certain investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2015, these solar assets had a carrying value of $275.6 million and are included under solar energy systems, leased and to be leased — net, in the consolidated balance sheets. The Solar Asset-backed Notes were issued at a discount of 0.01%. These solar assets and the associated customer contracts are leased to an investor under a lease pass-through arrangement that the Company has accounted for as a borrowing. The rent paid by the investor under the lease pass-through arrangement is used (and, following the expiration of the lease pass-through arrangement, the cash generated by these solar assets will be used) to service the monthly principal and interest payments on the Solar Asset-backed Notes and satisfy the SPE’s expenses, and any remaining cash is distributed to a wholly owned subsidiary of the Company. The Company recognizes revenue earned from the associated customer contracts in accordance with the Company’s revenue recognition policy. The assets and cash flows generated by these solar assets are not available to the other creditors of the Company, and the creditors of the SPE, including the Solar Asset-backed Note holders, have no recourse to the Company’s other assets. The Company contracted with the SPE to provide operations and maintenance and administrative services for the qualifying solar energy systems. The Company was in compliance with all financial covenants as of December 31, 2015. In connection with the transfer of the assets into the SPE in July 2014, the Company paid $129.3 million to fully settle the term loan obtained on June 7, 2013 that was due in June 2015 (see below). Solar Asset-backed Notes, Series 2015-1 In August 2015, the Company pooled and transferred its interests in certain financing funds into a SPE and issued $103.5 million in aggregate principal of Solar Asset-backed Notes, Series 2015-1, Class A, and $20.0 million in aggregate principal of Solar Asset-backed Notes, Series 2015-1, Class B, to certain investors. The Company used a portion of the proceeds to partially prepay the principal outstanding under the term loan due in December 2016 (see above). The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these interests and continues to consolidate the underlying financing funds (see Note 12, VIE Arrangements Working Capital Financing On May 26, 2010, a subsidiary of the Company entered into a financing agreement with a bank to obtain funding for working capital. The amount available to be borrowed under the financing agreement was determined based on the present value of expected future lease receipts from solar energy systems owned by the subsidiary and leased to customers, up to a maximum of $16.3 million. The working capital financing was funded in four tranches and was available for draw-down through March 31, 2011. Each tranche bore interest at an annual rate of 2.00% plus the swap rate applicable to the average life of the scheduled lease receipts for the tranche. The working capital financing was secured by substantially all of the subsidiary’s assets and was nonrecourse to the Company’s other assets. On July 2, 2014, the Company fully repaid the outstanding balance of and terminated the working capital financing, recognizing a loss on debt extinguishment of $0.4 million within other expense – net in the consolidated statements of operations. Credit Facility for SolarStrong On November 21, 2011, a subsidiary of the Company entered into an agreement with a bank for a credit facility of up to $350.0 million. The credit facility was to be used to partially fund the Company’s SolarStrong initiative, which was a five-year plan to build solar energy systems for privatized U.S. military housing communities across the country. The credit facility was to be drawn-down in tranches, with the interest rates determined when the amounts were drawn-down. The credit facility was secured by the assets of the SolarStrong initiative and was non-recourse to the Company’s other assets. On December 24, 2014, the Company paid $5.5 million to fully settle the outstanding balance of and terminate the credit facility due to the unfavorable financing economics of this facility. As a result, the Company recognized a loss on debt extinguishment of $2.6 million within other expense – net in the consolidated statements of operations. Term Loan Due in June 2015 On June 7, 2013, a subsidiary of the Company entered into an agreement with a syndicate of banks for a term loan of $100.0 million. On January 6, 2014, the agreement was amended to increase the maximum te

VIE Arrangements

VIE Arrangements	12 Months Ended
	Dec. 31, 2015
Variable Interest Entity Disclosure [Abstract]
VIE Arrangements	12. VIE Arrangements The Company has entered into various arrangements with investors to facilitate funding and monetization of solar energy systems. These arrangements include those described in this Note 12, VIE Arrangements Lease Pass-Through Financing Obligation Sale-Leaseback Arrangements Sale-Leaseback Financing Obligation Fund Arrangements Wholly owned subsidiaries of the Company and fund investors formed and contributed cash or assets to various solar financing funds and entered into related agreements. Additionally, the Company acquired the assets of a fund through a business combination in September 2013 and assumed the related contractual arrangements. The following table shows the number of funds by investor classification, carrying value of the solar energy systems in the funds, total investor contributions received and undrawn investor contributions as of December 31, 2015 (in thousands, except for number of funds, and unaudited): Total Carrying Investor Undrawn Value of Investor Number Contributions Investor Solar Energy Classification of Funds Received Contributions Systems Financial institutions 22 $ 1,492,790 $ 146,662 $ 1,752,262 Corporations 6 753,386 70,996 781,062 Utilities 4 255,869 58,051 242,826 Other investors 1 1,788 — 3,213 Total 33 $ 2,503,833 $ 275,709 $ 2,779,363 The Company has determined that the funds are VIEs and it is the primary beneficiary of these VIEs by reference to the power and benefits criterion under ASC 810, Consolidation As the primary beneficiary of these VIEs, the Company consolidates in its financial statements the financial position, results of operations and cash flows of these VIEs, and all intercompany balances and transactions between the Company and these VIEs are eliminated in the consolidated financial statements. Cash distributions of income and other receipts by a fund, net of agreed upon expenses, estimated expenses, tax benefits and detriments of income and loss and tax credits, are allocated to the fund investor and the Company’s subsidiary as specified in contractual agreements. Generally, the Company’s subsidiary has the option to acquire the fund investor’s interest in the fund for an amount based on the market value of the fund or the formula specified in the contractual agreements. On March 31, 2014, the Company acquired a fund investor’s interest in one fund for total consideration of $0.5 million. As of December 31, 2015 and 2014, the Company was contractually required to make payments to a fund investor in order to ensure the investor is projected to achieve a specified minimum return annually. The amounts of any potential future payments under this guarantee are dependent on the amounts and timing of future distributions to the investor from the fund, the tax benefits that accrue to the investor from the fund’s activities and the amount and timing of the Company’s purchase of the investor’s interest in the fund or the amount and timing of the distributions to the investor upon liquidation of the fund. Due to uncertainties associated with estimating the amount and timing of distributions to the investor and the possibility and timing of the liquidation of the fund, the Company is unable to determine the potential maximum future payments that it would have to make under this guarantee. Upon the sale or liquidation of a fund, distributions would occur in the order and priority specified in the contractual agreements. Pursuant to management services, maintenance and warranty arrangements, the Company has been contracted to provide services to the funds, such as operations and maintenance support, accounting, lease servicing and performance reporting. In some instances, the Company has guaranteed payments to the investors as specified in the contractual agreements. A fund’s creditors have no recourse to the general credit of the Company or to that of other funds. None of the assets of the funds had been pledged as collateral for their obligations. The Company presents the solar energy systems in the VIEs under solar energy systems, leased and to be leased – net in the consolidated balance sheets. The aggregate carrying values of the VIEs’ assets and liabilities, after elimination of intercompany transactions and balances, in the consolidated balance sheets were as follows (in thousands): December 31, 2015 December 31, 2014 Assets Current assets: Cash and cash equivalents $ 32,105 $ 26,419 Restricted cash 44 106 Accounts receivable - net 10,116 6,769 Rebates receivable 6,220 25,397 Prepaid expenses and other current assets 1,740 615 Total current assets 50,225 59,306 Solar energy systems, leased and to be leased - net 2,779,363 1,581,459 Other assets 11,204 4,080 Total assets $ 2,840,792 $ 1,644,845 Liabilities Current liabilities: Distributions payable to noncontrolling interests and redeemable noncontrolling interests $ 26,769 $ 8,552 Current portion of deferred U.S. Treasury grant income 6,506 6,502 Accrued and other current liabilities 598 336 Customer deposits 2,928 6,405 Current portion of deferred revenue 24,794 16,746 Total current liabilities 61,595 38,541 Deferred revenue, net of current portion 308,798 256,200 Deferred U.S. Treasury grant income, net of current portion 164,191 170,548 Other liabilities and deferred credits 28,460 10,825 Total liabilities $ 563,044 $ 476,114 The Company is contractually obligated to make certain fund investors whole for losses that they may suffer in certain limited circumstances resulting from the disallowance or recapture of ITCs or U.S. Treasury grants, including in the event that the U.S. Treasury Department awards ITCs or U.S. Treasury grants for the solar energy systems in the funds that are less than the amounts initially anticipated. The Company accounts for distributions due to the fund investors arising from a reduction of anticipated ITCs or U.S. Treasury grants received under distributions payable to noncontrolling interests and redeemable noncontrolling interests in the consolidated balance sheets. As of December 31, 2015, the Company had accrued $2.7 million for this obligation. Silevo’s Joint Venture in China The Company, through its subsidiary, Silevo, operates a joint venture, Silevo China Company Limited, or the JV, with three other Chinese legal entities, or the JV Partners, to develop, manufacture and market high performance solar cells. As of December 31, 2015, Silevo owned approximately 65.7% of the outstanding capital of the JV, and the JV Partners owned the remaining interests. Silevo has a Manufacturing Services and Technology Licensing Agreement with the JV to acquire solar cells on a “cost-plus” basis. The JV is required to obtain Silevo’s consent to sell products to any third-party. The agreement had an initial term of one year and automatically renews for successive one-year periods. The Company has determined that the JV is a VIE and that Silevo is the primary beneficiary of the JV since the variable interests held by Silevo empower it to direct the activities that most significantly impact the joint venture’s economic performance. In reaching this determination, the Company considered the significant control exercised by Silevo over the JV’s board of directors, management and daily operations. Silevo had the right to acquire the JV Partners’ interests in the JV at any time before August 2016. The JV Partners had the right to sell all or part of their interests in the JV to Silevo if the JV did not meet certain conditions set out in the JV contract, which included meeting set production targets within a specified time frame. The JV did not meet some of those targets, and as such, the option became exercisable. The amount that the Company would pay the JV Partners upon the exercise of either option is equal to the JV Partners’ accumulated capital contributions plus interest at specified rates. As of December 31, 2015, this amount was $13.8 million. During the quarter ended June 30, 2015, the JV Partners informed the Company of their intention to exercise their put option. The Company has initiated the process of settling the amounts payable to the JV partners and transferring the JV Partners’ shares to the Company, and expects to finalize the settlement process and transfer of the shares prior to March 31, 2016. The JV is not allowed to make a profit distribution to investors prior to the full exit of the JV Partners from their investments in the JV. Since Silevo has been determined to be the primary beneficiary of the JV, the JV’s assets, liabilities and results of operations are included in the Company’s consolidated financial statements. The JV Partners’ interests in the JV are reflected in redeemable noncontrolling interests on the consolidated balance sheets. The JV Partners’ interests in the JV is recorded at fair value, which was equal to the value of the JV Partners’ put option to sell their interests in the JV to Silevo (see above). The aggregate carrying values of the JV’s assets and liabilities in the consolidated balance sheets were as follows (in thousands): December 31, 2015 December 31, 2014 Assets Current assets: Cash and cash equivalents $ 1,432 $ 1,401 Restricted cash 478 — Accounts receivable, net 151 — Inventories 1,000 614 Prepaid expenses and other current assets 973 1,224 Total current assets 4,034 3,239 Property, plant and equipment - net 21,960 24,286 Other assets 96 — Total assets $ 26,090 $ 27,525 Liabilities Current liabilities: Accounts payable 1,954 $ 2,748 Accrued and other current liabilities 1,226 633 Current portion of long-term debt — 9,134 Total current liabilities 3,180 12,515 Total liabilities $ 3,180 $ 12,515

Lease Pass-Through Financing Ob

Lease Pass-Through Financing Obligation	12 Months Ended
	Dec. 31, 2015
Lease Pass Through Financing Obligation [Abstract]
Lease Pass-Through Financing Obligation	13. Lease Pass-Through Financing Obligation Through December 31, 2015, the Company had entered into eight transactions referred to as “lease pass-through fund arrangements.” Under these arrangements, the Company’s wholly owned subsidiaries finance the cost of solar energy systems with investors through arrangements contractually structured as master leases for an initial term ranging between 10 and 25 years. These solar energy systems are subject to lease or power purchase agreements with customers with an initial term not exceeding 20 years. These solar energy systems are included under solar energy systems, leased and to be leased – net in the consolidated balance sheets. As discussed in Note 11, Indebtedness, The cost of the solar energy systems under the lease pass-through fund arrangements as of December 31, 2015 and 2014 was $670.5 million and $540.0 million, respectively. The accumulated depreciation related to these assets as of December 31, 2015 and 2014 was $52.8 million and $34.1 million, respectively. The total lease pass-through financing obligation as of December 31, 2015 and 2014 was $89.5 million and $88.7 million, respectively, of which $34.0 million and $29.2 million, respectively, was classified as current liabilities. Under lease pass-through fund arrangements, the investors make a large upfront payment to the lessor, which is a subsidiary of the Company, and in some cases, subsequent periodic payments. The Company allocates a portion of the aggregate payments received from the investors to the estimated fair value of the assigned ITCs, and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flows impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company has an obligation to ensure the solar energy system is in service and operational for a term of five years to avoid any recapture of the ITCs. The amounts allocated to ITCs are initially recorded as deferred revenue on the consolidated balance sheets, and subsequently, one-fifth of the amounts allocated to ITCs is recognized as revenue from operating leases and solar energy systems incentives on the consolidated statements of operations on each anniversary of the solar energy system’s placed in service date over the next five years. The Company accounts for the residual of the payments received from the investors as a borrowing by recording the proceeds received as a lease pass-through financing obligation, which is repaid from U.S. Treasury grants (where applicable), customer payments and incentive rebates that are expected to be received by the investors. Under this approach, the Company continues to account for the arrangement with the customers in its consolidated financial statements, whether the cash generated from the customer arrangements is received by the Company or paid directly to the investors. A portion of the amounts received by the investors from U.S. Treasury grants (where applicable), customer payments and incentive rebates is applied to reduce the lease pass-through financing obligation, and the balance is allocated to interest expense. The incentive rebates and customer payments are recognized into revenue consistent with the Company’s revenue recognition accounting policy. The U.S. Treasury grants are initially recorded as deferred U.S. Treasury grants income and subsequently recognized as a reduction to depreciation expense, consistent with the Company’s accounting policy for recognition of U.S. Treasury grants income. Interest is calculated on the lease pass-through financing obligation using the effective interest rate method. The effective interest rate is the interest rate that equates the present value of the cash amounts to be received by an investor over the master lease term with the present value of the cash amounts paid by the investor to the Company, adjusted for any payments made by the Company. The lease pass-through financing obligation is non-recourse once the associated assets have been placed in service and all the customer arrangements have been assigned to the investors. As of December 31, 2015, the future minimum lease payments to be received from the investors based on the solar energy systems currently under the lease pass-through fund arrangements, for each of the next five years and thereafter, were as follows (in thousands): 2016 26,698 2017 27,177 2018 26,780 2019 26,283 2020 26,246 Thereafter 134,521 Total $ 267,705 For two of the lease pass-through fund arrangements, the Company’s subsidiaries have pledged its assets to the investors as security for their obligations under the contractual agreements. For each of the lease pass-through fund arrangements, the Company is required to comply with certain financial covenants specified in the contractual agreements, which the Company had met as of December 31, 2015. Under the lease pass-through fund arrangements, the Company is responsible for any warranties, performance guarantees, accounting and performance reporting. Under the lease pass-through fund arrangements, there is a one-time future lease payment reset mechanism that is set to occur after all of the solar energy systems are delivered and placed in service in a fund. This reset date occurs when the installed capacity of the solar energy systems and their in-service dates are known or on an agreed upon date. As part of this reset process, the lease prepayment is updated to reflect certain specified conditions as they exist at such date, including the final installed capacity, cost and in-service dates of the solar energy systems. As a result of this reset process, the Company may be obligated to refund a portion of an investor’s master lease prepayments or may be entitled to receive an additional master lease prepayment from an investor. Any additional master lease prepayments by an investor would be recorded as an additional lease pass-through financing obligation, while any refunds of master lease prepayments would reduce the lease pass-through financing obligation.

Sale-Leaseback Arrangements

Sale-Leaseback Arrangements	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Sale-Leaseback Arrangements	14. Sale-Leaseback Arrangements In 2010, the Company executed a sale-leaseback arrangement with an existing investor, under which a wholly owned subsidiary of the Company entered into a 15-year master leaseback arrangement. The assets sold to the investor were valued at $25.2 million. The Company’s subsidiary leased the solar energy systems to end-user customers. The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.25 million restricted cash escrow. Under this arrangement, the Company’s subsidiary is responsible for services such as warranty support, accounting, lease servicing and performance reporting. As of December 31, 2015 and 2014, the Company had contributed assets with a cost of $44.6 million to its wholly owned subsidiary that in turn sold the assets to a new investor and then executed a 15-year master leaseback agreement with the investor. Under this arrangement, the tax benefits from ITCs or Treasury grants in lieu of tax credits inure to the investor as the owner of the assets. The Company has committed to make investors that have executed sale-leaseback arrangements with the Company whole for any reductions in the tax credit or U.S. Treasury awards resulting from changes in the tax basis submitted. The Company accrues any such payments due to these investors. As of December 31, 2015, no such amounts were due to these investors. The Company has accounted for these sale-leaseback arrangements in accordance with the Company’s accounting policy as described in Note 2, Summary of Significant Accounting Policies and Procedures

Sale-Leaseback Financing Obliga

Sale-Leaseback Financing Obligation	12 Months Ended
	Dec. 31, 2015
Sale Leaseback Transaction [Line Items]
Sale-Leaseback Arrangements	14. Sale-Leaseback Arrangements In 2010, the Company executed a sale-leaseback arrangement with an existing investor, under which a wholly owned subsidiary of the Company entered into a 15-year master leaseback arrangement. The assets sold to the investor were valued at $25.2 million. The Company’s subsidiary leased the solar energy systems to end-user customers. The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.25 million restricted cash escrow. Under this arrangement, the Company’s subsidiary is responsible for services such as warranty support, accounting, lease servicing and performance reporting. As of December 31, 2015 and 2014, the Company had contributed assets with a cost of $44.6 million to its wholly owned subsidiary that in turn sold the assets to a new investor and then executed a 15-year master leaseback agreement with the investor. Under this arrangement, the tax benefits from ITCs or Treasury grants in lieu of tax credits inure to the investor as the owner of the assets. The Company has committed to make investors that have executed sale-leaseback arrangements with the Company whole for any reductions in the tax credit or U.S. Treasury awards resulting from changes in the tax basis submitted. The Company accrues any such payments due to these investors. As of December 31, 2015, no such amounts were due to these investors. The Company has accounted for these sale-leaseback arrangements in accordance with the Company’s accounting policy as described in Note 2, Summary of Significant Accounting Policies and Procedures
Sale-Leaseback Financing Obligation [Member]
Sale Leaseback Transaction [Line Items]
Sale-Leaseback Arrangements	15. Sale-Leaseback Financing Obligation In November 2009, the Company entered into an arrangement with an investor to finance the development, construction and installation of a ground mounted solar energy system that was leased to a customer. The Company also entered into an agreement to sell the system to the investor for a cash consideration of $27.2 million, of which $23.7 million has been received as of December 31, 2015 and the balance of $3.5 million is receivable at the end of the lease period and accrues interest at an annual rate of 4.37%. Concurrent with the sale, a subsidiary of the Company entered into an agreement with the investor to lease back the solar energy system from the investor with lease payments being made on a quarterly basis. The Company’s subsidiary has the option to purchase the system at the end of the lease term of 10 years for a price which is the greater of the fair market value or a predetermined agreed upon value. Additionally, the investor has the option to put its interest in the solar energy system to the Company within two years following the expiry of six years after placement in service of the system, for the amount that is the greater of the fair value of the system or the predetermined agreed upon value. As a result of these put and call options, the Company has concluded that it has a continuing involvement with the solar energy system. The Company has determined that the ground mounted solar energy system qualifies as integral equipment and therefore as a real estate transaction under ASC 360-20, Real Estate Sales, As of December 31, 2015, future minimum annual rentals to be received from the customer for each of the next five years and thereafter are as follows (in thousands): 2016 485 2017 494 2018 504 2019 514 2020 524 Thereafter 2,204 Total $ 4,725 The amounts in the table above are also included as part of the noncancelable operating lease payments from customers disclosed in Note 5, Noncancelable Operating Lease Payments Receivable As of December 31, 2015, future minimum annual payments to be paid to the investor under the financing arrangement for each of the next five years and thereafter are as follows (in thousands): 2016 1,264 2017 1,270 2018 1,277 2019 1,284 2020 — Thereafter — Total $ 5,095 The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.25 million restricted cash escrow.

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests in Subsidiaries	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Redeemable Noncontrolling Interests in Subsidiaries	16. Redeemable Noncontrolling Interests in Subsidiaries Noncontrolling interests in subsidiaries that are redeemable at the option of the holder are classified as redeemable noncontrolling interests in subsidiaries between liabilities and stockholders’ equity in the consolidated balance sheets. The redeemable noncontrolling interests in subsidiaries balance is determined using the hypothetical liquidation at book value method for the VIE funds or allocation of share of income or losses in other subsidiaries subsequent to initial recognition, however, the noncontrolling interests balance cannot be less than the estimated redemption value. The activity of the redeemable noncontrolling interests in subsidiaries balance was as follows (in thousands): Balance at January 1, 2013 $ 12,827 Contributions from noncontrolling interests 172,913 Net loss (118,854 ) Noncontrolling interest arising from acquisition of Paramount Energy 549 Distributions to noncontrolling interests (22,726 ) Balance at December 31, 2013 44,709 Contributions from redeemable noncontrolling interests 260,492 Net loss (141,072 ) Distributions to redeemable noncontrolling interests (14,313 ) Transfers from noncontrolling interests in subsidiaries 25,248 Redeemable noncontrolling interests arising from acquisition of Silevo 14,174 Acquisition of redeemable noncontrolling interests in subsidiaries (2,450 ) Balance at December 31, 2014 186,788 Contributions from redeemable noncontrolling interests 415,493 Net loss (258,493 ) Distributions to redeemable noncontrolling interests (22,853 ) Balance at December 31, 2015 $ 320,935

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholders' Equity	17. Stockholders’ Equity Common Stock On May 8, 2013, a fund investor exercised its warrants to purchase 1,485,010 shares of the Company’s common stock for $8.0 million. On September 6, 2013, the Company issued 3,674,565 shares of its common stock pursuant to its acquisition of the assets of Paramount Energy. On October 21, 2013, the Company issued 3,910,000 shares of its common stock in a secondary public offering for aggregate proceeds of $174.1 million, net of underwriting discounts and offering expenses. On December 11, 2013, the Company issued 2,751,782 shares of its common stock pursuant to its acquisition of Zep Solar. On September 23, 2014, the Company issued 2,284,070 shares of its common stock pursuant to its acquisition of Silevo (see Note 3, Acquisitions Shares Reserved for Future Issuance The Company had reserved shares of common stock for future issuance as follows (in thousands): As of December 31, 2015 2014 Stock-based compensation plans: Awards available for grant 3,517 7,919 Awards outstanding 21,891 14,979 Employee Stock Purchase Plan 1,300 1,300 Convertible senior notes outstanding 18,267 13,920 Total $ 44,975 38,118

Equity Award Plans

Equity Award Plans	12 Months Ended
	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Award Plans	18. Equity Award Plans Stock Options Under the Company’s 2012 Equity Incentive Plan, the Company may grant incentive stock options and non-statutory stock options for common stock to employees, directors and consultants. Stock options may be granted at an exercise price per share not less than 100% of the fair market value per share on the grant date. If an incentive stock option is granted to a 10% or greater stockholder, then the exercise price per share shall not be less than 110% of the fair market value per share on the grant date. Stock options granted are exercisable over a maximum term of 10 years from the date of grant and generally vest over a period of four years. In September 2012, the Company adopted a director compensation plan for future non-employee directors. Under the director compensation plan, each individual who joins the board of directors as a non-employee director following the adoption of the plan receives an initial stock option grant to purchase 30,000 shares of common stock at the time of initial election or appointment and additional triennial stock option grants to purchase 15,000 shares of common stock, as well as an annual cash retainer of $15,000, all of which are subject to continued service on the board of directors. Such non-employee directors who serve on committees of the board of directors receive various specified additional equity awards and cash retainers. Effective as of June 2015, the Company revised the director compensation plan, pursuant to which non-employee directors receive an initial stock option grant to purchase 33,333 shares of common stock at the time of initial election or appointment and additional triennial stock option grants to purchase 30,000 shares of common stock, as well as an annual cash retainer of $20,000, all of which are subject to continued service on the board of directors. Such non-employee directors who serve on committees of the board of directors receive various specified additional equity awards and cash retainers. Pursuant to the acquisition of Zep Solar, the Company assumed the Zep Solar, Inc. 2010 Equity Incentive Plan, or Zep Solar Plan, and issued fully vested stock options to purchase 303,151 shares of the Company’s common stock to replace certain fully vested stock options originally issued by Zep Solar. No additional equity awards were or will be granted under the Zep Solar Plan. On September 15, 2015, the Chief Executive Officer and the Chief Technology Officer, the Company founders, were granted non-statutory stock option awards, or Founder Awards, with both market and performance vesting conditions. The exercise price per share of the Founder Awards is $48.97. The Chief Executive Officer’s Founder Award covers up to 3.0 million shares of the Company’s common stock, and the Chief Technology Officer’s Founder Award covers up to 2.0 million shares of the Company’s common stock. The Founder Awards have a maximum term of 10 years from the date of grant and vest in 10 equal tranches based on the achievement of specified operational goals and the 90-trading day average price of the Company’s common stock achieving certain targets on specified measurement dates. In the event of a change in control or a termination of employment, all vesting under the related Founder Award would cease, and any unvested portion would be cancelled. A summary of stock option activity is as follows (in thousands, except per share amounts): Weighted- Weighted- Average Average Remaining Aggregate Stock Exercise Contractual Intrinsic Options Price Term (Years) Value Outstanding - January 1, 2013 14,903 $ 4.80 7.67 $ 107,653 Granted (weighted-average fair value of $27.55) 4,364 39.02 Issued in connection with a business acquisition (weighted-average fair value of $49.13) 303 1.97 Exercised (4,260 ) 3.65 149,653 Canceled (1,361 ) 15.30 Outstanding - December 31, 2013 13,949 14.77 7.52 586,740 Granted (weighted-average fair value of $47.45) 5,544 65.69 Exercised (3,176 ) 6.38 185,822 Canceled (2,367 ) 38.51 Outstanding - December 31, 2014 13,950 32.89 7.64 342,293 Granted (weighted-average fair value of $31.24) 6,448 49.67 Exercised (951 ) 12.25 37,929 Canceled (1,132 ) 56.07 Outstanding - December 31, 2015 18,315 $ 38.43 7.74 $ 293,855 Options vested and exercisable - December 31, 2013 6,696 $ 4.62 6.54 $ 349,523 Options vested and exercisable - December 31, 2014 6,537 $ 12.72 6.30 $ 272,140 Options vested and exercisable - December 31, 2015 8,029 $ 21.53 5.88 $ 258,310 Options vested and expected to vest - December 31, 2013 12,828 $ 13.53 7.41 $ 555,412 Options vested and expected to vest - December 31, 2014 12,423 $ 30.15 7.46 $ 333,813 Options vested and expected to vest - December 31, 2015 15,184 $ 35.94 7.37 $ 287,673 As of December 31, 2015, 67.7% of the non-vested stock options outstanding had a performance feature that is required to be satisfied before they become vested and exercisable, including 5.0 million non-vested stock options outstanding under the Founder Awards. The grant date fair market value of the stock options that vested in 2015, 2014 and 2013 was $109.7 million, $54.9 million and $28.3 million, respectively. As of December 31, 2015 and 2014, there was $265.3 million and $242.9 million, respectively, of total unrecognized stock-based compensation expense, net of estimated forfeitures, related to non-vested stock options, which are expected to be recognized over the weighted-average period of 5.56 years and 2.76 years, respectively; including $118.8 million as of December 31, 2015 from the Founder Awards. Under ASC 718, the Company estimates the fair value of stock options granted on each grant date using the Black-Scholes option valuation model, except for the Founder Awards for which the Company uses a Monte Carlo simulation, and applies the straight-line method of expense attribution. The fair values were estimated on each grant date with the following weighted-average assumptions: Year Ended December 31, 2015 2014 2013 Dividend yield 0 % 0 % 0 % Annual risk-free rate of return 2.14 % 1.95 % 1.45 % Expected volatility 65.76 % 83.66 % 92.86 % Expected term (years) 7.02 6.25 6.06 The expected volatility was calculated based on the average historical volatilities of the Company and publicly traded peer companies determined by the Company. The risk-free interest rate used was based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the stock options to be valued. The expected dividend yield was zero, as the Company does not anticipate paying a dividend within the relevant time frame. The expected term has been estimated using the simplified method allowed under ASC 718. Restricted Stock Units The Company began granting restricted stock units, or RSUs, to employees, directors and consultants in 2012 under the Company’s 2012 Equity Incentive Plan. A summary of RSU activity is as follows (in thousands, except per share amounts): Weighted- Restricted Average Stock Fair Units Value Outstanding - January 1, 2013 17 $ 18.48 Granted 17 35.00 Released (14 ) 50.18 Outstanding - December 31, 2013 20 25.46 Granted 1,097 61.92 Released (52 ) 60.81 Cancelled (36 ) 64.79 Outstanding - December 31, 2014 1,029 61.16 Granted 3,332 47.99 Vested (392 ) 60.19 Cancelled (392 ) 56.29 Outstanding - December 31, 2015 3,577 $ 49.53 Expected to vest - December 31, 2015 2,741 $ 50.67 The grant date fair value of RSUs vested was $23.5 million, $3.2 million and $0.4 million for the years ended December 31, 2015, 2014 and 2013, respectively. Under ASC 718, the Company determines the fair value of RSUs granted on each grant date based on the fair value of the Company’s common stock on the grant date and applies the straight-line method of expense attribution. As of December 31, 2015 and 2014, there was $121.5 million and $55.2 million, respectively, of total unrecognized stock-based compensation expense, net of estimated forfeitures, from RSUs, which are expected to be recognized over the weighted-average period of 3.31 years and 3.30 years, respectively. Stock-Based Compensation Expense As part of the requirements of ASC 718, the Company is required to estimate potential forfeitures of equity awards and adjust stock-based compensation expense accordingly. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures will be recognized in the period of change and will also impact the amount of stock-based compensation expense to be recognized in future periods. The amount of stock-based compensation expense recognized during the years ended December 31, 2015, 2014 and 2013 was $116.8 million, $88.9 million and $27.9 million, respectively. The amount of stock-based compensation expense that was capitalized is as follows (in thousands): Year Ended December 31, 2015 2014 2013 Capitalized under: Inventories $ 226 $ 192 $ 433 Other assets $ 3,136 $ 142 $ — Property, plant and equipment - net $ 2,997 $ 5,340 $ — Solar energy systems, leased and to be leased - net $ 24,075 $ 17,700 $ 6,576 Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Year Ended December 31, 2015 2014 2013 Total cost of revenue $ 2,855 $ 2,251 $ 741 Sales and marketing $ 24,176 $ 16,391 $ 4,003 General and administrative $ 45,135 $ 40,897 $ 15,914 Research and development $ 14,203 $ 6,023 $ 269

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	19. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are determined based upon the difference between the consolidated financial statement carrying amounts and the tax basis of assets and liabilities and are measured using the enacted tax rate expected to apply to taxable income in the years in which the differences are expected to be reversed. The following table presents domestic and foreign components of (loss) income before income taxes for the periods presented (in thousands): Year Ended December 31, 2015 2014 2013 United States $ (1,467,184 ) $ (718,416 ) $ (272,603 ) Noncontrolling interest and redeemable noncontrolling interests 710,492 319,196 95,968 Foreign (8,804 ) (2,746 ) 78 Total $ (765,496 ) $ (401,966 ) $ (176,557 ) The income tax provision (benefit) is composed of the following (in thousands): Year Ended December 31, 2015 2014 2013 Current: Federal $ 2,946 $ 10 $ 10 State 812 473 80 Foreign 95 100 26 Total current provision 3,853 583 116 Deferred: Federal 13 (26,528 ) (22,691 ) State 3 (791 ) (2,224 ) Foreign (543 ) — — Total deferred provision (527 ) (27,319 ) (24,915 ) Total provision (benefit) for income taxes $ 3,326 $ (26,736 ) $ (24,799 ) The following table presents a reconciliation of the federal statutory rate and the Company’s effective tax rate for the periods presented: Year Ended December 31, 2015 2014 2013 Tax benefit at federal statutory rate (35.00 )% (34.00 )% (34.00 )% State income taxes (net of federal benefit) (5.66 ) (1.71 ) (0.88 ) Foreign income and withholding taxes (0.04 ) 0.44 1.41 Noncontrolling interests and redeemable noncontrolling interests adjustment 27.99 5.18 (16.62 ) Investment in certain financing funds (0.45 ) 16.49 36.20 Stock-based compensation 0.89 2.35 1.77 Prepaid tax expense (19.38 ) (5.45 ) (1.39 ) Other 0.03 1.24 (3.74 ) Tax credits (1.65 ) (1.49 ) (1.75 ) Change in valuation allowance 33.70 10.30 4.96 Effective tax rate 0.43 % (6.65 )% (14.04 )% Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s deferred tax assets and liabilities for the periods presented (in thousands): As of December 31, 2015 2014 Deferred tax assets: Accruals and reserves $ 156,225 $ 29,142 Net operating losses 23,869 86,322 Accelerated gain on assets 26,005 25,710 Investment in certain financing funds 485,159 288,556 Tax rebate revenue 43,037 41,710 Stock-based compensation 47,605 21,769 Other deferred tax assets 9,887 5,507 Tax credits 7,946 10,849 Gross deferred tax assets 799,733 509,565 Valuation allowance (369,157 ) (111,222 ) Net deferred tax assets 430,576 398,343 Deferred tax liabilities: Depreciation and amortization (279,492 ) (239,170 ) Investment in certain financing funds — (86,518 ) Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities (152,457 ) (72,700 ) Gross deferred tax liabilities (431,949 ) (398,388 ) Net deferred taxes $ (1,373 ) $ (45 ) An analysis of current and noncurrent deferred tax assets and liabilities is as follows (in thousands): As of December 31, 2015 2014 Current: Deferred tax assets $ — $ 17,381 Less: valuation allowance — (4,232 ) Net current deferred tax assets $ — $ 13,149 Noncurrent: Deferred tax assets $ 367,784 $ 488,043 Deferred tax liabilities — (394,247 ) Total noncurrent gross deferred tax assets 367,784 93,796 Less: valuation allowance (369,157 ) (106,990 ) Net noncurrent deferred tax liabilities $ (1,373 ) $ (13,194 ) As of December 31, 2015 and 2014, the Company had federal net operating loss, or NOL, carryforwards of $29.5 million and $439.8 million, respectively. The NOL carryforwards expire at various dates beginning in 2028 if not utilized. In addition, the Company had NOLs for California income tax purposes of $27.9 million and $228.4 million as of December 31, 2015 and 2014, respectively, which expire at various dates beginning in 2028 if not utilized. The Company also had NOLs for other state income tax purposes of $235.5 million and $77.7 million, as of December 31, 2015 and 2014, respectively, which expire at various dates beginning in 2016 if not utilized. Included in the other state NOL carryovers above, $155.7 million relates to stock option windfall deductions that, when realized, will be credited to equity. As of December 31, 2015 and 2014, the Company had investment tax credit carryforwards of $0.0 and $6.6 million and federal research and development tax credit carryforwards of $11.1 million and $0.6 million, respectively. The federal research and development tax credit carryforward begins to expire in 2026 if not utilized. As of December 31, 2015 and 2014, the Company had California research and development tax credit carryforwards of $8.7 million and $1.6 million, respectively. California research and development tax credit carryforwards can be carried forward indefinitely. As of December 31, 2015 and 2014, the Company had federal minimum tax credit carryforwards of $19.0 million and $0.3 million, respectively, which can be carried forward indefinitely. As of December 31, 2015 and 2014, the Company had California minimum tax credit carryforwards of $3.5 million and $0.2 million, respectively, which can be carried forward indefinitely. As of December 31, 2015 and 2014, the Company had foreign tax credit carryforwards of $2.2 million and $2.2 million, respectively, which begin to expire in 2023 if not utilized. When realized the majority of these carryforwards will be credited to equity. The Company’s recognition of deferred tax liabilities from the Silevo acquisition in September 2014 triggered the release of $27.3 million of deferred tax asset valuation allowances, which was accounted for outside of the purchase accounting for Silevo and was recognized as a benefit of income taxes in 2014. The deferred tax liabilities supporting the realizability of the deferred tax assets in the above acquisitions will reverse in the same periods, are in the same jurisdiction and are of the same character as the temporary differences that gave rise to these deferred tax assets. The Company’s valuation allowance increased by $257.9 million during the year ended December 31, 2015 and increased by $51.3 million during the year ended December 31, 2014. The increase in the valuation allowance was primarily related to the Company’s investment in the financing funds. The valuation allowance is determined in accordance with the provisions of ASC 740, Income Taxes In the current year, the Company utilized all available NOL carryforwards from prior years. The utilization of the remaining NOL carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by the IRC Section 382 and similar state provisions. The annual limitation may result in the expiration of NOL carryforwards and credits before utilization. The Company completed an IRC Section 382 analysis through December 31, 2015. Based on the analysis, the NOL carryforwards presented have accounted for any limited and potential lost attributes due to any ownership changes and expiration dates. The Company also analyzed the NOL carryovers related to our acquisitions of Zep Solar and Silevo. Based on the analysis, there were no significant limitations to the utilization of either Zep Solar’s or Silevo’s NOL carryforwards. The NOL carryforwards presented are not expected to expire unutilized. As part of its asset monetization strategy, the Company has agreements to sell solar energy systems to joint venture funds. The gain on the sale of the assets has been eliminated in the consolidated financial statements. These transactions are treated as inter-company sales, and as such, income taxes are not recognized on the sales until the Company no longer benefits from the underlying assets. Since the assets remain within the consolidated group, the income tax expense incurred related to the sales is being deferred and amortized over the estimated useful life of the assets, which has been estimated to be 30 years. The deferral of income tax expense results in the recording of a prepaid tax expense that is included in the consolidated balance sheets as other assets. In 2015, the Company’s tax profitability resulted in the utilization of the available net operating loss carryovers including net operating losses related to excess tax benefits from stock options. The utilization of excess tax benefits from stock options was recognized as an increase in additional paid in capital. The Company, pursuant to ASC 810, Consolidation As a result of the Company’s acquisition of the noncontrolling interest in certain of its financing funds in second quarter of 2014, the Company accounted for the direct impacts of the acquisition as an adjustment to additional paid in capital, while the indirect impacts of the acquisition were accounted for in the consolidated statements of operations. Since the Company owns 100% of these financing funds, they were treated as terminated for U.S. income tax purposes. Due to the deemed liquidation of these financing funds, no gain was recognized from the liquidating distributions of cash and assets. The Company also recognized a net deferred tax liability of $1.6 million resulting mainly from accelerated depreciation previously taken for tax purposes but not for book purposes. The impact of setting up this deferred tax liability was offset by a release of the valuation allowance, resulting in a net zero impact to the consolidated statements of operations. The Company had an immaterial amount of undistributed earnings of foreign subsidiaries as of December 31, 2015. Those earnings are considered to be indefinitely reinvested; accordingly, no provisions for federal or state income taxes have been provided thereon. Upon repatriation of those earnings, in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment for foreign tax credits) and withholding taxes payable to the various foreign countries. Determination of the amount of unrecognized deferred U.S. income tax liability is not practicable due to the complexities associated with its hypothetical calculation. In addition, unrecognized foreign tax credit carryforwards would be available to reduce a portion of such U.S. tax liability. An immaterial amount of withholding taxes may be payable upon remittance of all previously unremitted earnings as of December 31, 2015. Uncertain Tax Positions The Company applies a two-step approach with respect to uncertain tax positions. This approach involves recognizing any uncertain tax positions that are more-likely-than-not of being ultimately realized and then measuring those positions to determine the amounts to be recognized. The Company has $10.1 million of unrecognized tax benefits as of December 31, 2015, and $5.0 million of the balance at December 31, 2015 would affect the Company’s effective tax rate if recognized. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Balance, January 1, 2013 $ — Acquired from Zep Solar 120 Balance, December 31, 2013 120 Acquired from Silevo 434 True-up to prior year ending balance (23 ) Balance, December 31, 2014 531 Additions related to positions from the current year 1,384 Additions related to positions from the prior years 8,181 Balance, December 31, 2015 $ 10,096 The interest and penalties for uncertain tax positions is presented in the consolidated statements of operations as income tax expense. There were no interest and penalties accrued for any uncertain tax positions as of December 31, 2015, 2014 and 2013. The Company does not anticipate any significant changes either increase or decrease to the total amount of gross unrecognized benefits within the 12 months after December 31, 2015. The Company is subject to taxation and files income tax returns in the U.S. and various state, local and foreign jurisdictions. The U.S. and state jurisdictions have statutes of limitations that generally range from three to five years. Due to the Company’s net losses for years prior to 2015, substantially all of its federal, state, local and foreign income tax returns since inception are still subject to audit.

Defined Contribution Plan

Defined Contribution Plan	12 Months Ended
	Dec. 31, 2015
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	20. Defined Contribution Plan In January 2007, the Company established a 401(k) plan, or the Retirement Plan, available to employees who meet the Retirement Plan’s eligibility requirements. Participants may elect to contribute a percentage of their compensation to the Retirement Plan, up to a statutory limit. Participants are fully vested in their contributions. The Company may make discretionary contributions to the Retirement Plan as a percentage of participant contributions, subject to established limits. The Company did not make any contributions to the Retirement Plan during the years ended December 31, 2015, 2014 and 2013.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	21. Related Party Transactions The Company’s operations included the following related party transactions (in thousands): Year Ended December 31, 2015 2014 2013 Revenue: Solar energy systems sales to related parties $ 79 $ 2,479 $ 17 Expenditures: Purchases of inventories or equipment from related parties $ 7,809 $ 3,383 $ 1,741 Fees paid or payable to related parties (included in sales and marketing expense) $ — $ 103 $ 81 Interest paid or payable to related parties (included in interest expense — net) $ 2,125 $ 3 $ — Related party balances were comprised of the following (in thousands): December 31, 2015 December 31, 2014 Due from related parties (included in accounts receivable) $ 30 $ 30 Due to related parties (included in accounts payable) $ 3,961 $ 300 Due to related parties (included in solar bonds) $ 165,220 $ 530 Due to related parties (included in convertible senior notes) $ 12,975 $ — Due to related parties (included in accrued and other current liabilities) $ 1,249 $ 3 The related party transactions were primarily purchases of batteries from Tesla Motors, Inc., or Tesla, issuances of Solar Bonds to SpaceX and the Company’s Chief Technology Officer and issuances of convertible senior notes to an entity affiliated with the Chairman of the Company’s board of directors and the Company’s Chief Executive Officer. Tesla is considered a related party because the Chairman of the Company’s board of directors is the Chief Executive Officer and Chairman of Tesla, other members of the Company’s board of directors also serve as members of the board of directors of Tesla, the Company’s Chief Financial Officer also serves as a member of the board of directors of Tesla and some members of the Company’s board of directors and executive management are also investors in Tesla. SpaceX is considered a related party because the Chairman of the Company’s board of directors is the Chief Executive Officer, Chief Designer, Chairman and a significant stockholder of SpaceX, other members of the Company’s board of directors also serve as members of the board of directors of SpaceX and some members of the Company’s board of directors and executive management are also investors in SpaceX.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	22. Commitments and Contingencies Noncancelable Leases The Company leases offices, manufacturing and warehouse facilities, equipment, vehicles and solar energy systems under noncancelable leases. Aggregate rent expense for facilities and equipment for the years ended December 31, 2015, 2014 and 2013 was $41.1 million, $32.9 million and $13.8 million, respectively. Future minimum lease payments under noncancelable leases as of December 31, 2015 are as follows (in thousands): 2016 $ 57,791 2017 53,277 2018 43,713 2019 30,573 2020 18,770 Thereafter 76,640 Total minimum lease payments $ 280,764 Build-to-Suit Lease Arrangement In September 2014, a subsidiary of the Company entered into a build-to-suit lease arrangement with the Research Foundation for the State University of New York, or the Foundation, for the construction of an approximately 1.0 million square-feet solar panel manufacturing facility with a capacity of 1.0 gigawatts on an approximately 88.2 acre site located in Buffalo, New York. Under the terms of the arrangement, which has been amended, the Foundation will construct the manufacturing facility and install certain utilities and other improvements, with participation by the Company as to the design and construction of the manufacturing facility, and acquire certain manufacturing equipment designated by the Company to be used in the manufacturing facility. The Foundation will cover (i) construction costs related to the manufacturing facility in an amount up to $350.0 million, (ii) the acquisition and commissioning of the manufacturing equipment in an amount up to $348.1 million and (iii) $51.9 million for additional specified scope costs, in cases (i) and (ii) only, subject to the maximum funding allocation from the State of New York, and the Company will be responsible for any construction and equipment costs in excess of such amounts. The Foundation will own the manufacturing facility and manufacturing equipment purchased by the Foundation. Following completion of the manufacturing facility, the Company will lease the manufacturing facility and the manufacturing equipment owned by the Foundation from the Foundation for an initial period of 10 years, with an option to renew, for $2 per year plus utilities. Under the terms of the build-to-suit lease arrangement, the Company is required to achieve specific operational milestones during the initial term of the lease, which include employing a certain number of employees at the facility, within western New York and within the State of New York within specified time periods following the completion of the facility. The Company is also required to spend or incur approximately $5.0 billion in combined capital, operational expenses and other costs in the State of New York over the 10 years following the achievement of full production. On an annual basis during the initial lease term, as measured on each anniversary of the commissioning of the facility, if the Company fails to meet its specified investment and job creation obligations, then it would be obligated to pay a $41.2 million “program payment” to the Foundation for each year that it fails to meet these requirements. Furthermore, if the agreement is terminated due to a material breach by the Company, then additional amounts might be payable by the Company. Due to the Company’s involvement with the construction of the facility, its exposure to any potential cost overruns and its other commitments under the agreement, the Company is deemed to be the owner of the facility and the manufacturing equipment owned by the Foundation for accounting purposes during the construction phase. Accordingly, as of December 31, 2015 and 2014, the Company had recorded a non-cash build-to-suit lease asset under construction of $284.5 million and $26.5 million, respectively, and a corresponding build-to-suit lease liability on the consolidated balance sheets. Indemnification and Guaranteed Returns As disclosed in Notes 12 and 14, the Company is contractually committed to compensate certain fund investors for any losses that they may suffer in certain limited circumstances resulting from reductions in U.S. Treasury grants or ITCs. Generally, such obligations would arise as a result of reductions to the value of the underlying solar energy systems as assessed by the U.S. Treasury Department for purposes of claiming U.S. Treasury grants or as assessed by the IRS for purposes of claiming ITCs or U.S. Treasury grants. For each balance sheet date, the Company assesses and recognizes, when applicable, the potential exposure from this obligation based on all the information available at that time, including any guidelines issued by the U.S. Treasury Department on solar energy system valuations for purposes of claiming U.S. Treasury grants and any audits undertaken by the IRS. The Company believes that any payments to the fund investors in excess of the amount already recognized by the Company for this obligation are not probable based on the facts known at the reporting date. The maximum potential future payments that the Company could have to make under this obligation would depend on the difference between the fair values of the solar energy systems sold or transferred to the funds as determined by the Company and the values that the U.S. Treasury Department would determine as fair value for the systems for purposes of claiming U.S. Treasury grants or the values the IRS would determine as the fair value for the systems for purposes of claiming ITCs or U.S. Treasury grants. The Company claims U.S. Treasury grants based on guidelines provided by the U.S. Treasury department and the statutory regulations from the IRS. The Company uses fair values determined with the assistance of independent third-party appraisals commissioned by the Company as the basis for determining the ITCs that are passed-through to and claimed by the fund investors. Since the Company cannot determine future revisions to U.S. Treasury Department guidelines governing system values or how the IRS will evaluate system values used in claiming ITCs or U.S. Treasury grants, the Company is unable to reliably estimate the maximum potential future payments that it could have to make under this obligation as of each balance sheet date. The Company is eligible to receive certain state and local incentives that are associated with renewable energy generation. The amount of incentives that can be claimed is based on the projected or actual solar energy system size and/or the amount of solar energy produced. The Company also currently participates in one state’s incentive program that is based on either the fair market value or the tax basis of solar energy systems placed in service. State and local incentives received are allocated between the Company and fund investors in accordance with the contractual provisions of each fund. The Company is not contractually obligated to indemnify any fund investor for any losses they may incur due to a shortfall in the amount of state or local incentives actually received. As disclosed in Note 12, VIE Arrangements As disclosed in Note 16, Lease Pass-Through Financing Obligation Letters of Credit As of December 31, 2015, the Company had $25.4 million of unused letters of credit outstanding, which carry a fee of 3.4% per annum. Other Contingencies In July 2012, the Company, along with other companies in the solar energy industry, received a subpoena from the U.S. Treasury Department’s Office of the Inspector General to deliver certain documents in the Company’s possession that were dated, created, revised or referred to after January 1, 2007 and that relate to the Company’s applications for U.S. Treasury grants or communications with certain other solar energy development companies or with certain firms that appraise solar energy property for U.S Treasury grant application purposes. The Inspector General and the Civil Division of the U.S. Department of Justice are investigating the administration and implementation of the U.S Treasury grant program, including possible misrepresentations concerning the fair market value of the solar energy systems submitted by the Company in U.S. Treasury grant applications. If the Inspector General concludes that misrepresentations were made, the U.S. Department of Justice could decide to bring a civil action to recover amounts it believes were improperly paid to the Company. If the U.S. Department of Justice is successful in asserting this action, the Company could then be required to pay material damages and penalties for any funds received based on such misrepresentations, which, in turn, could require the Company to make indemnity payments to certain fund investors. The Company is unable to estimate the possible loss, if any, associated with this ongoing investigation. On March 28, 2014, a purported stockholder class action was filed in the United States District Court for the Northern District of California against the Company and two of its officers. The complaint alleges claims for violations of the federal securities laws, and seeks unspecified compensatory damages and other relief on behalf of a purported class of purchasers of our securities from March 6, 2013 to March 18, 2014. On April 16, 2015, the District Court dismissed the complaint and allowed the plaintiffs to file an amended complaint in an attempt to remedy the defects in the original complaint. The plaintiffs filed their amended complaint, and the Company filed a renewed motion to dismiss on August 7, 2015. On January 5, 2016, the District Court dismissed the amended complaint and allowed the plaintiffs until February 15, 2016 to file a further amended complaint in an attempt to remedy the defects in the amended complaint. The Company believes that the claims are without merit and intends to defend itself vigorously. The Company is unable to estimate the possible loss, if any, associated with this lawsuit. On June 5 and 11, 2014, stockholder derivative actions were filed in the Superior Court of California for the County of San Mateo, purportedly on behalf of the Company and against the board of directors, alleging that the board of directors breached its duties to the Company by failing to prevent the conduct alleged in the pending purported stockholder class action lawsuit. The Company and the individual board member defendants filed a motion to dismiss the complaint, which the Superior Court granted on December 17, 2015. The Superior Court allowed the plaintiffs until February 24, 2016 to file an amended complaint in an attempt to remedy the defects in the original complaint. The Superior Court scheduled a hearing on June 10, 2016 for any motion by the board of directors or the Company to dismiss the amended complaint. The Company will continue to review the claims asserted by the stockholders and is unable to estimate the possible loss, if any, associated with this lawsuit. On September 18, 2015, a stockholder derivative action was filed in the Court of Chancery of the State of Delaware, purportedly on behalf of the Company and against the board of directors, alleging that the board of directors breached its duties to the Company by approving stock-based compensation to the non-employee directors that the plaintiff claims is excessive compared to the compensation paid to directors of peer companies. The Company is reviewing the claim and is unable to estimate the possible loss, if any, associated with this lawsuit. On November 6, 2015, a putative class action was filed in the United States District Court for the Northern District of California against the Company. The complaint alleges that the Company made unlawful telephone marketing calls to the plaintiff and others, in violation of the federal Telephone Consumer Protection Act. The plaintiff seeks injunctive relief and statutory damages, on behalf of himself and a certified class. On January 25, 2016, the Company filed a motion to dismiss the complaint. The Company believes that the claims are without merit and intends to defend itself vigorously. The Company is unable to estimate the possible loss, if any, associated with this lawsuit. From time to time, claims have been asserted, and may in the future be asserted, including claims from regulatory authorities related to labor practices and other matters. Such assertions arise in the normal course of the Company’s operations. The resolution of any such assertions or claims cannot be predicted with certainty.

Basic and Diluted Net Loss Per

Basic and Diluted Net Loss Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Basic and Diluted Net Loss Per Share	23. Basic and Diluted Net Loss Per Share The following table sets forth the computation of the Company’s basic and diluted net loss per share for the periods presented (in thousands, except share and per share amounts): Year Ended December 31, 2015 2014 2013 Net loss attributable to stockholders $ (58,330 ) $ (56,034 ) $ (55,790 ) Net loss attributable to common stockholders, basic $ (58,330 ) $ (56,034 ) $ (55,790 ) Net loss attributable to common stockholders, diluted $ (58,330 ) $ (56,034 ) $ (55,790 ) Weighted-average shares used to compute net loss per share attributable to common stockholders, basic 97,200,925 93,333,880 79,781,976 Weighted-average shares used to compute net loss per share attributable to common stockholders, diluted 97,200,925 93,333,880 79,781,976 Net loss per share attributable to common stockholders, basic $ (0.60 ) $ (0.60 ) $ (0.70 ) Net loss per share attributable to common stockholders, diluted $ (0.60 ) $ (0.60 ) $ (0.70 ) The following weighted-average outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Year Ended December 31, 2015 2014 2013 Preferred stock warrants and common stock warrants — — 516,702 Common stock options 14,924,720 14,332,220 14,412,968 Restricted stock units 2,387,711 341,598 21,681 Convertible senior notes 10,740,484 5,434,673 735,740

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	24. Subsequent Events New Debt Facilities In January 2016, a subsidiary of the Company entered into agreements with a syndicate of banks for a five-year term loan with a total committed amount of $160.0 million. The term loan is secured by certain solar energy systems leased to customers. On January 21, 2016, a subsidiary of the Company issued $185.0 million in aggregate principal of solar loan-backed notes with a final maturity date of September 2048. The solar loan-backed notes are secured by certain customer loans under MyPower. Amendment to Silevo Acquisition Agreement On February 2, 2016, the Silevo acquisition agreement was amended to reflect new product specifications and manufacturing process and to extend the deadline for achieving certain manufacturing-related milestones, which have been accounted for as contingent consideration. The contingent consideration balance as of December 31, 2015 reflects this amendment.

Summary of Significant Accoun32

Summary of Significant Accounting Policies and Procedures (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or GAAP, and reflect the accounts and operations of the Company and those of its subsidiaries in which the Company has a controlling financial interest. In accordance with the provisions of Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, 810, Consolidation Acquisitions VIE Arrangements The Company and its subsidiaries’ fiscal quarters and years are the same as calendar quarters and years except for Silevo, Inc. and its subsidiaries, or Silevo, which continues to have fiscal quarters based on 13-week periods and fiscal years based on 52-week periods. For 2015, Silevo’s fiscal year ended on December 26, 2015, and this timing difference and the related activity did not materially impact the consolidated financial statements.
Reclassifications	Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation. In addition, as a result of the Company’s adoption of Accounting Standards Update, or ASU, No. 2015-03, Simplifying the Presentation of Debt Issuance Costs December 31, 2014 As Previously Reported Adoption of ASU As Reclassified Prepaid expenses and other current assets $ 55,729 $ (4,783 ) $ 50,946 Other assets $ 97,854 $ (30,209 ) $ 67,645 Current portion of solar bonds $ 1,150 $ (161 ) $ 989 Current portion of solar asset-backed notes $ 13,574 $ (417 ) $ 13,157 Long-term debt, net of current portion $ 287,621 $ (4,832 ) $ 282,789 Solar bonds, net of current portion $ 2,793 $ (130 ) $ 2,663 Convertible senior notes $ 796,000 $ (18,274 ) $ 777,726 Solar asset-backed notes, net of current portion $ 304,393 $ (11,178 ) $ 293,215
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Management regularly makes significant estimates and assumptions regarding the selling price of undelivered elements for revenue recognition purposes, the collectability of accounts and rebates receivable, the valuation of inventories, the labor costs for long-term contracts used as a basis for determining the percentage of completion for such contracts, the fair values and residual values of solar energy systems subject to leases, the accounting for business combinations, the fair values and useful lives of acquired tangible and intangible assets, the fair value of debt assumed under business combinations, the fair value of contingent consideration payable under business combinations, the fair value of short-term investments, the useful lives of solar energy systems, property, plant and equipment, the determination of accrued warranty, the determination of accrued liability for solar energy system performance guarantees, the determination of lease pass-through financing obligations, the discount rates used to determine the fair values of investment tax credits, the valuation of stock-based compensation, the determination of valuation allowances associated with deferred tax assets, asset impairment, the valuation of build-to-suit lease assets, the fair value of interest rate swaps and other items. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ materially from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The Company maintains cash and cash equivalents, which consist principally of demand deposits with high-credit-quality financial institutions. The Company has exposure to credit risk to the extent cash and cash equivalent balances, including any restricted cash balances on deposit, exceed amounts covered by federal deposit insurance. The Company believes that its credit risk is not significant.
Short-Term Investments	Short-Term Investments The Company’s short-term investments are comprised of corporate debt securities and asset-backed securities. The Company classifies short-term investments as available-for-sale and carries them at fair value, with any unrealized gains or losses recognized as other comprehensive income or loss in the consolidated balance sheet. The specific identification method is used to determine the cost of any securities disposed of, with any realized gains or losses recognized as other income or expense in the consolidated statement of operations. Short-term investments are anticipated to be used for current operations and are, therefore, classified as current assets even though their maturities may extend beyond one year. In the event a decline in value is determined to be he Company takes into current market conditions and the as well as the likelihood that it would need to sell the security prior to a recovery of par value As of December 31, 2015, short-term investments were comprised of $9.3 million of corporate debt securities and $2.0 million of asset-backed securities. As of December 31, 2014, short-term investments were comprised of $126.2 million of corporate debt securities and $12.1 million of asset-backed securities. The costs of these securities approximated their fair values, and there were no material gross realized or unrealized gains, gross realized or unrealized losses or impairment losses recognized for the years ended December 31, 2015, 2014 or 2013. As of December 31, 2015, all short-term investments were scheduled to mature within the next 12 months.
Restricted Cash	Restricted Cash Restricted cash includes cash received from certain fund investors that had not been released for use by the Company, cash held to service certain payments under various secured debt facilities, including management fee, principal and interest payments, and balances collateralizing outstanding letters of credit, outstanding credit card borrowing facilities and obligations under certain operating leases.
Accounts Receivable	Accounts Receivable Accounts receivable primarily represent trade receivables from billings and sales to residential and commercial customers recorded at net realizable value. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible accounts receivable. The Company reviews its accounts receivable by aging category to identify significant customer balances with known disputes or collection issues. In determining the allowance, the Company makes judgments about the creditworthiness of a majority of its customers based on ongoing credit evaluations. The Company also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. The Company writes off accounts receivable when they are deemed uncollectible.
Customer Notes Receivable	Customer Notes Receivable In the fourth quarter of 2014, the Company launched MyPower, a program that offers residential customers the option to finance the purchase of solar energy systems through a 30-year loan provided by a wholly owned subsidiary of the Company. In order to qualify for a loan, a customer must pass the Company’s credit evaluation process, and the loans are secured by the solar energy systems financed. The outstanding loan balances, net of any allowance for potentially uncollectible amounts, are presented on the consolidated balance sheets as a component of prepaid expenses and other current assets for the current portion and as customer notes receivable, net of current portion, for the long-term portion. In determining the allowance and credit quality for customer loans under MyPower, the Company identifies significant customers with known disputes or collection issues and also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. Customer notes receivable that are individually impaired are charged-off as a write-off of allowance for losses. As of December 31, 2015 and 2014, there were no significant customers with known disputes or collection issues, and the amount of potentially uncollectible amounts was insignificant. Accordingly, the Company did not establish an allowance for losses against customer notes receivable. In addition, there were no material non-accrual or past due customer notes receivable as of December 31, 2015 and 2014.
Rebates Receivable	Rebates Receivable Rebates receivable represent rebates due from utility companies and government agencies. These receivables include rebates that have been assigned to the Company by its cash customers on state-approved solar energy system installations sold to the customers and also uncollected incentives from state and local government agencies for solar energy system installations that have been leased to customers or are used to generate and sell electricity to customers under power purchase agreements. For the rebates assigned to the Company by its customers, the Company assumes the responsibility for the application and collection of the rebate. The processing cycle for these rebates and incentives involves a multi-step process in which the Company accumulates and submits information required by the utility company or state agency necessary for the collection of the rebate. The entire process typically can take up to several months to complete. The Company recognizes rebates receivable upon the solar energy system passing inspection by the utility or authority having jurisdiction after completion of system installation. The Company maintains an allowance to reserve for potentially uncollectible rebates. In determining the allowance, the Company makes judgments based on the length of period that a rebate amount has been outstanding and reasons for the delays in collecting the rebate.
Interest Rate Swaps	Interest Rate Swaps In 2015, the Company began entering into fixed-for-floating interest rate swap agreements to reduce the potential impact of future changes in interest rates on certain variable rate debt. All interest rate swaps are recognized at fair value on the consolidated balance sheets within other assets or other liabilities and deferred credits, with any changes in fair value recognized as other income or expense in the consolidated statements of operations. The Company has not designated any interest rate swaps as hedging instruments. As of and for the year ended December 31, 2015, the Company had interest rate swaps outstanding as follows (in thousands): Gross Losses Aggregate Gross Year Ended Notional Liability at December 31, Amount Fair Value 2015 Interest rate swaps $ 640,628 $ 11,544 $ 11,544
Concentrations of Risk	Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, customer notes receivable, rebates receivable and interest rate swaps. The associated risk of concentration for cash and cash equivalents is mitigated by banking with creditworthy institutions. At certain times, amounts on deposit exceed federal deposit insurance limits. The associated risk of concentration for short-term investments is mitigated by holding a diversified portfolio of highly rated short-term investments. The associated risk of concentration for accounts receivable and customer notes receivable is mitigated by placing liens on the related solar energy systems and performing periodic and ongoing credit evaluations of the Company’s customers. Rebates receivable are due from various states and local governments as well as various utility companies. The associated risk of concentration for interest rate swaps is mitigated by transacting with several highly rated multinational banks. The Company maintains reserves for any amounts that it considers to be uncollectable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820 , Fair Value Measurements ASC 820 requires that the valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes inputs that may be used to measure fair value as follows: · Level 1—Observable inputs that reflect quoted prices for identical assets or liabilities in active markets. · Level 2—Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. · Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. As of December 31, 2015 and 2014, the assets and liabilities carried at fair value on a recurring basis included cash equivalents, short-term investments, interest rate swaps and contingent consideration (see Note 3, Acquisitions Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008 As of December 31, 2014, the fair value of the Company’s cash equivalents, short-term investments and contingent consideration were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 54,229 $ — $ — Corporate debt securities $ — $ 7,599 $ — Short-term investments: Corporate debt securities $ — $ 126,159 $ — Asset-backed securities $ — $ 12,152 $ — Liabilities: Contingent consideration $ — $ — $ 117,197 The Company classified its money market funds within Level 1 because their fair values are based on their quoted market prices. The Company classified its corporate debt securities, asset-backed securities and interest rate swaps within Level 2 because their fair values are determined using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates, to determine their fair values. The Company classified its contingent consideration within Level 3 because its fair value is determined using unobservable probability estimates and unobservable estimated discount rates applicable to the acquisition. During the years ended December 31, 2015 and 2014, there were no transfers between the levels of the fair value hierarchy. The contingent consideration is dependent on the achievement of the specified production milestones for the acquired business, as discussed in Note 3, Acquisitions Balance at January 1, 2014 $ — Acquisition of Silevo 115,319 Change in fair value recorded in other expense - net 1,878 Balance at December 31, 2014 117,197 Change in fair value recorded in other expense - net 5,811 Balance at December 31, 2015 $ 123,008 The Company’s financial instruments that are not re-measured at fair value include accounts receivable, customer notes receivable, rebates receivable, accounts payable, customer deposits, distributions payable to noncontrolling interests and redeemable noncontrolling interests, the participation interest, solar asset-backed notes, convertible senior notes, Solar Bonds and long-term debt. The carrying values of these financial instruments other than customer notes receivable, the participation interest, solar asset-backed notes, convertible senior notes, Solar Bonds and long-term debt approximated their fair values due to the fact that they were short-term in nature at December 31, 2015 and 2014 (Level 1). The Company estimates the fair value of convertible senior notes based on their last actively traded prices (Level 1). The Company estimates the fair value of customer notes receivable, the participation interest, solar asset-backed notes, Solar Bonds and long-term debt based on rates currently offered for instruments with similar maturities and terms (Level 3). The following table presents their estimated fair values and their carrying values (in thousands): December 31, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Participation interest $ 15,919 $ 14,525 $ 15,556 $ 14,102 Solar asset-backed notes $ 409,531 $ 432,797 $ 306,372 $ 328,313 Convertible senior notes $ 894,560 $ 842,752 $ 777,726 $ 752,176 MyPower customer notes receivable $ 493,510 $ 493,510 $ 35,645 $ 35,645 Long-term debt $ 1,186,643 $ 1,186,643 $ 294,570 $ 294,570 Solar bonds $ 214,087 $ 214,087 $ 3,652 $ 3,652
Business Combinations	Business Combinations The Company accounts for business acquisitions under ASC 805, Business Combinations
Goodwill	Goodwill Goodwill represents the difference between the purchase price and the aggregate fair value of the identifiable assets acquired and the liabilities assumed in a business combination. The Company assesses goodwill impairment annually, in the fourth quarter of each fiscal year, and whenever events or changes in circumstances indicate that the carrying value of goodwill may exceed its fair value at the consolidated-level, which is the sole reporting unit. When assessing goodwill for impairment, the Company considers its market capitalization adjusted for a control premium and, if necessary, the Company’s discounted cash flow model, which involves significant assumptions and estimates, including the Company’s future financial performance, weighted-average cost of capital and interpretation of currently enacted tax laws. Circumstances that could indicate impairment and require the Company to perform an impairment test include a significant decline in the Company’s financial results, a significant decline in the Company’s market capitalization relative to its net book value, an unanticipated change in competition or the Company’s market share and a significant change in the Company’s strategic plans.
Inventories	Inventories Inventories include raw materials that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components. Inventories also include work in process that includes raw materials partially installed and direct and indirect capitalized installation costs. Raw materials and work in process are stated at the lower of cost or market (generally on a first-in-first-out basis). Work in process primarily relates to solar energy systems that will be sold to customers, which are under construction and have yet to pass inspection. The Company also evaluates its inventory reserves on a quarterly basis and writes down the value of inventories for estimated excess and obsolete inventories based upon assumptions about future demand and market conditions.
Solar Energy Systems, Leased and To Be Leased	Solar Energy Systems, Leased and To Be Leased The Company is the operating lessor of the solar energy systems under leases that qualify as operating leases. The Company accounts for the leases in accordance with ASC 840, Leases Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years) Solar energy systems held for lease to customers are installed systems pending interconnection with the respective utility companies and will be depreciated as solar energy systems leased to customers when the respective systems have been interconnected and placed in service. Solar energy systems under construction represents systems that are under installation, which will be depreciated as solar energy systems leased to customers when the respective systems are completed, interconnected and subsequently leased to customers. Initial direct costs related to customer solar energy system lease acquisition costs are capitalized and amortized over the term of the related customer lease agreements.
Presentation of Cash Flows Associated with Solar Energy Systems	Presentation of Cash Flows Associated with Solar Energy Systems The Company classifies cash flows associated with solar energy systems in accordance with ASC 230, Statement of Cash Flows.
Property and Equipment	Property, Plant and Equipment Property, plant and equipment, including leasehold improvements, are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years Leasehold improvements are amortized over the shorter of the lease term or their estimated useful lives, currently seven years. Repairs and maintenance costs are expensed as incurred. Upon disposition, the cost and related accumulated depreciation of the assets are removed from property, plant and equipment and the resulting gain or loss is reflected in the consolidated statements of operations.
Long-Lived Assets	Long-Lived Assets The Company’s long-lived assets include property, plant and equipment, solar energy systems, leased and to be leased, and intangible assets acquired through business combinations. Intangible assets with definite useful lives are amortized over their estimated useful lives, which range from one to 30 years. Furthermore, the Company is deemed to be the owner, for accounting purposes, during the construction phase of certain long-lived assets under build-to-suit lease arrangements because of its involvement with the construction, its exposure to any potential cost overruns and its other commitments under the arrangements. In these cases, the Company recognizes a build-to-suit lease asset under construction and a corresponding build-to-suit lease liability on the consolidated balance sheets. In accordance with ASC 360, Property, Plant, and Equipment
Capitalization of Software Costs	Capitalization of Software Costs For costs incurred in development of internal use software, the Company capitalizes costs incurred during the application development stage. Costs related to preliminary project activities and post implementation activities are expensed as incurred. Internal-use software is amortized on a straight-line basis over its estimated useful life of five to 10 years. The Company evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets.
Warranties	Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including sales under MyPower contracts, for periods typically between 10 to 30 years. The manufacturer’s warranty on the solar energy systems’ components, which is typically passed-through to customers, ranges from one to 25 years. However, for the solar energy systems under lease contracts or power purchase agreements, the Company does not accrue a warranty liability because those systems are owned by subsidiaries that the Company consolidates. Instead, any repair costs on those solar energy systems are expensed when they are incurred as a component of operating leases and solar energy systems incentives cost of revenue. The changes in the accrued warranty balance, recorded as a component of accrued and other current liabilities on the consolidated balance sheets, consisted of the following (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 8,607 $ 7,502 Increase in liability (including $16,983 related to MyPower contracts) 18,929 2,022 Change in estimate (4,282 ) (468 ) Less warranty claims (261 ) (449 ) Balance - end of the period $ 22,993 $ 8,607
Solar Energy Systems Performance Guarantees	Solar Energy Systems Performance Guarantees The Company guarantees certain specified minimum solar energy production output for certain systems leased or sold to customers generally for a term of up to 30 years. The Company monitors the solar energy systems to ensure that these outputs are being achieved. The Company evaluates if any amounts are due to its customers and makes any payments periodically as specified in the customer contracts. As of December 31, 2015 and 2014, the Company had recorded liabilities of $3.1 million and $1.6 million, respectively, under accrued and other current liabilities in the consolidated balance sheets, relating to these guarantees based on the Company’s assessment of its current exposure.
Deferred U.S. Treasury Grants Income	Deferred U.S. Treasury Grants Income The Company is eligible for U.S. Treasury grants received or receivable on eligible property as defined under Section 1603 of the American Recovery and Reinvestment Act of 2009, as amended by the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of December 2010, which includes solar energy system installations, upon approval by the U.S. Treasury Department. However, to be eligible for U.S. Treasury grants, a solar energy system must have commenced construction in 2011 either physically or through the incurrence of sufficient project costs. For solar energy systems under lease pass-through fund arrangements, as described in Note 13, Lease Pass-Through Financing Obligation Balance at January 1, 2013 $ 298,260 U.S. Treasury grants received and receivable 124,404 U.S. Treasury grants received by investors under lease pass-through fund arrangements 20,599 Amortized as a credit to depreciation expense (15,454 ) Balance at December 31, 2013 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 $ 397,619 Of the balance outstanding as of December 31, 2015 and 2014, $382.3 million and $397.5 million, respectively, are classified as noncurrent deferred U.S. Treasury grants income in the consolidated balance sheets.
Deferred Investment Tax Credits Revenue	Deferred Investment Tax Credits Revenue The Company’s solar energy systems are eligible for investment tax credits, or ITCs, that accrue to eligible property under the Internal Revenue Code of 1986, as amended, or IRC. Under Section 50(d)(5) of the IRC and the related regulations, a lessor of qualifying property may elect to treat the lessee as the owner of such property for the purposes of claiming government ITCs associated with such property. These regulations enable the ITCs to be separated from the ownership of the property and allow the transfer of these ITCs. Under the lease pass-through fund arrangements, the Company can make a tax election to pass through the ITCs to the fund investor, who is the legal lessee of the property. The Company is therefore able to monetize the ITCs to investors who can utilize them in return for cash payments. The Company considers the monetization of ITCs to constitute one of the key elements of realizing the value associated with solar energy systems. The Company therefore views the proceeds from the monetization of ITCs to be a component of revenue generated from the solar energy systems. For the lease pass-through fund arrangements, the Company allocates a portion of the aggregate payments received from the investor to the estimated fair value of the assigned ITCs and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flow impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company recognizes the revenue associated with the monetization of ITCs in accordance with ASC 605-10-S99, Revenue Recognition-Overall-SEC Materials The Company guarantees its financing fund investors that in the event of a subsequent recapture of the ITCs by the taxing authority due to the Company’s noncompliance with the applicable ITC guidelines, the Company will compensate the investor for any recaptured credits. The Company has concluded that the likelihood of a recapture event is remote and consequently has not recorded any liability in the consolidated financial statements for any potential recapture exposure. Current deferred investment tax credits revenue, which is included as a part of current portion of deferred revenue in the consolidated balance sheets, as of December 31, 2015 and 2014 was $51.8 million and $47.9 million, respectively. Noncurrent deferred investment tax credits revenue, which is included as a part of deferred revenue, net of current portion, in the consolidated balance sheets, as of December 31, 2015 and 2014 was $130.8 million and $163.0 million, respectively. For the years ended December 31, 2015, 2014 and 2013, the Company recognized $47.9 million, $28.2 million and $0.5 million, respectively, of revenue related to the monetization of ITCs, which is included in operating leases and solar energy systems incentives revenue in the consolidated statements of operations.
Deferred Revenue	Deferred Revenue The Company records as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which are recognized as revenue over the lease term, as well as the remote monitoring fee (discussed below), which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2015 and 2014, deferred revenue related to customer payments, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $289.3 million and $229.5 million, respectively. As of December 31, 2015 and 2014, deferred revenue from rebates and incentives, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $186.1 million and $169.6 million, respectively. In addition, under MyPower customer contracts (discussed below), all initial revenue associated with financed sales of solar energy systems are also recorded as a component of the deferred revenue balances on the consolidated balance sheets. As of December 31, 2015 and 2014, current deferred revenue from MyPower contracts, which is included in current portion of deferred revenue in the consolidated balance sheets, amounted to $4.6 million and $1.0 million, respectively. As of December 31, 2015 and 2014, noncurrent deferred revenue from MyPower contracts, which is included in deferred revenue, net of current portion, in the consolidated balance sheets, amounted to $448.2 million and $32.7 million, respectively. As of December 31, 2015 and 2014, current portion of deferred revenue included $2.8 million and $0.0 million, respectively, related to accrued interest on MyPower customer notes receivable.
Revenue Recognition	Revenue Recognition The Company’s customers purchase solar energy systems from the Company under fixed-price contracts or lease Company-owned solar energy systems that also include remote monitoring services. A residential customer that purchases a solar energy system has the option to pay the full purchase price for the system at the time of purchase or finance the purchase through a 30-year loan from a wholly owned subsidiary of the Company under the MyPower program that the Company launched in the fourth quarter of 2014. The Company can also earn incentives that have been assigned to the Company by its customers, where available from utility companies and state and local governments. Solar Energy Systems and Components Sales For solar energy systems and components sales wherein customers pay the full purchase price upon delivery of the system, the Company recognizes revenue, net of any applicable governmental sales taxes, in accordance with ASC 605-25 , Revenue Recognition—Multiple-Element Arrangements , Revenue Recognition—Overall—SEC Materials The Company recognizes revenue for solar energy systems constructed for certain commercial customers according to ASC 605-35, Revenue Recognition—Construction-Type and Production Type Contracts For solar energy systems sold under a MyPower contract, the Company has determined that the arrangement consideration is not currently fixed or determinable. In making this determination, the Company considered that (i) the MyPower arrangement is unique and the Company does not have company-specific or market history for similar financing arrangements with similar asset classes over an extended term; (ii) customer preferences and satisfaction during the life of these long-term contracts, including as a result of technological advances in solar energy systems over time, may change, and the Company may be incented to offer future inducements or concessions to ensure customers remain satisfied during the life of these long-term contracts; and (iii) possible future decreases in the retail prices of electricity from utilities or from other renewable energy sources that may make the purchase of the solar energy systems less economically attractive and may cause the Company to amend the terms of its contracts to ensure continued performance and to remain competitive. Accordingly, the Company initially defers the revenue associated with the sale of a solar energy system under a MyPower contract when it delivers the system that has passed inspection by the utility or the authority having jurisdiction. In instances where there are multiple deliverables in a single MyPower contract, the Company allocates the arrangement consideration to the various elements in the contract based on the relative selling price method. The Company subsequently recognizes revenue for the system over the term of the contract as cash payments are received for the loan’s outstanding principal and interest. The deferred revenue is included in the consolidated balance sheets under current portion of deferred revenue for the portion expected to be recognized as revenue in the next 12 months, and the non-current portion is included under deferred revenue, net of current portion. The Company records a note receivable when the customer secures the loan from a subsidiary of the Company to finance the purchase of the solar energy system. MyPower deferred revenue activity was as follows (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 33,651 $ — MyPower systems delivered under executed contracts 442,567 33,738 MyPower revenue recognized within solar energy systems and components sales (23,421 ) (87 ) Balance - end of the period $ 452,797 $ 33,651 As of December 31, 2015 and 2014, $4.6 million and $1.0 million, respectively, are included in the consolidated balance sheets under current portion of deferred revenue. The balances in the table above do not include amounts allocated to remote monitoring services, other deliverables or sales taxes. Operating Leases and Power Purchase Agreements The Company is the lessor under lease agreements for solar energy systems, which are accounted for as operating leases in accordance with ASC 840. The Company records operating lease revenue from minimum lease payments, including upfront rebates and incentives earned from such systems, on a straight-line basis over the life of the lease term, assuming all other revenue recognition criteria are met. For incentives that are earned based on amount of electricity generated by the system, the Company records revenue as the amounts are earned. The difference between the payments received and the revenue recognized is recorded as deferred revenue on the consolidated balance sheet. For solar energy systems where customers purchase electricity from the Company under power purchase agreements, the Company has determined that these agreements should be accounted for, in substance, as operating leases pursuant to ASC 840. Revenue is recognized based upon the amount of electricity delivered at rates specified under the contracts, assuming all other revenue recognition criteria are met. The portion of rebates and incentives recognized within operating leases and solar energy systems incentives revenue for the years ended December 31, 2015, 2014 and 2013 was $34.3 million, $33.4 million and $26.6 million, respectively. Remote Monitoring Services The Company provides solar energy system remote monitoring services, which are generally bundled with both sales and leases of solar energy systems. The Company allocates revenue between remote monitoring services and the other elements in a bundled sale of a solar energy system using the relative selling price method. The selling prices used in the allocation are determined by reference to the prices charged by third parties for similar services and products on a standalone basis. For remote monitoring services bundled with a sale of a solar energy system, the Company recognizes the revenue allocated to remote monitoring services over the term specified in the associated contract or over the warranty period of the solar energy system if the contract does not specify the term. To date, remote monitoring services revenue has not been material and is included in the consolidated statements of operations under both operating leases and solar energy systems incentives revenue, when remote monitoring services are bundled with leases of solar energy systems, and solar energy system sales revenue, when remote monitoring services are bundled with sales of solar energy systems. Sale-Leaseback The Company is party to master lease agreements that provide for the sale of solar energy systems to third parties and the simultaneous leaseback of the systems, which the Company then subleases to customers. In sale-leaseback arrangements, the Company first determines whether the solar energy system under the sale-leaseback arrangement is “integral equipment.” A solar energy system is determined to be integral equipment when the cost to remove the system from its existing location, including the shipping and reinstallation costs of the solar energy system at the new site, including any diminution in fair value, exceeds ten percent of the fair value of the solar energy system at the time of its original installation. When the leaseback arrangements expire, the Company has the option to purchase the solar energy system, and in most cases, the lessor has the option to sell the system back to the Company, though in some instances the lessor can only sell the system back to the Company prior to expiration of the arrangement. For solar energy systems that the Company has determined to be integral equipment, the Company has concluded that these rights create a continuing involvement. Therefore, the Company uses the financing method to account for the sale-leaseback of such solar energy systems. Under the financing method, the Company does not recognize as revenue any of the sale proceeds received from the lessor that contractually constitutes a payment to acquire the solar energy system. Instead, the Company treats any such sale proceeds received as financing capital to install and deliver the solar energy system and accordingly records the proceeds as a sale-leaseback financing obligation in the consolidated balance sheets. The Company allocates the leaseback payments made to the lessor between interest expense and a reduction to the sale-leaseback financing obligation. Interest on the financing obligation is calculated using the Company’s incremental borrowing rate at the inception of the arrangement on the outstanding financing obligation. The Company determines its incremental borrowing rate by reference to the interest rates that it would obtain in the financial markets to borrow amounts equal to the sale-leaseback financing obligation over a term similar to the master lease term. For solar energy systems that the Company has determined not to be integral equipment, the Company determines if the leaseback is classified as a capital lease or an operating lease. For leasebacks classified as capital leases, the Company initially records a capital lease asset and capital lease obligation in the consolidated balance sheet equal to the lower of the present value of the future minimum leaseback payments or the fair value of the solar energy system. For capital leasebacks, the Company does not recognize any revenue but defers the gross profit comprising of the net of the revenue and the associated cost of sale. For leasebacks classified as operating leases, the Company recognizes a portion of the revenue and the associated cost of sale and defers the portion of revenue and cost of sale that represents the gross profit that is equal to the present value of the future minimum lease payments over the master leaseback term. For both capital and operating leasebacks, the Company records the deferred gross profit in the consolidated balance sheet as deferred income and amortizes the deferred income over the leaseback term as a reduction to the leaseback rental expense included in operating leases and solar energy systems incentives cost of revenue in the consolidated statement of operations.
Cost of Revenue	Cost of Revenue Operating leases and solar energy systems incentives cost of revenue is primarily comprised of depreciation of the cost of leased solar energy systems reduced by amortization of U.S. Treasury grants income, maintenance costs associated with those systems and amortization of initial direct lease costs associated with those systems. Initial direct lease costs are customer solar energy system lease acquisition costs (the incremental cost of contract administration, referral fees and sales commissions) and are capitalized as an element of solar energy systems and amortized over the term of the related lease or power purchase agreement, which generally ranges from 10 to 20 years. Refer to Note 7, Solar Energy Systems, Leased and To Be Leased – Net Solar energy systems and components sales cost of revenue includes direct and indirect material and labor costs, warehouse rent, freight, warranty expense, depreciation on vehicles and other overhead costs. In addition, for solar energy systems and components sales accounted for under the percentage-of-completion method, cost of revenue includes the full amount of any anticipated future losses on a contract-by-contract basis. Furthermore, the costs associated with solar energy systems sold under MyPower contracts, including the costs of acquisition of system components, personnel costs associated with system installations and costs to originate the contracts such as sales commissions, referral fees and some incremental contract administration costs, are initially capitalized as deferred costs. Subsequently, these costs are recognized as a component of cost of revenue from solar energy systems and components sales for the costs associated with system components and installations, or as a component of operating expenses for costs associated with contract origination, generally in proportion to the reduction of the MyPower loans’ outstanding principal over the 30-year term. The deferred costs are included in the consolidated balance sheets under prepaid expenses and other current assets for the portion expected to be recognized in the consolidated statements of operations in the next 12 months, and the non-current portion is included as a component of other assets. However, the estimated warranty costs associated with the systems are fully expensed upon the delivery of the systems. MyPower deferred costs activity was as follows (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 13,571 $ — MyPower systems delivered under executed contracts(1) 215,141 13,614 Recognized in cost of revenue within solar energy systems and components sales (10,490 ) (43 ) Recognized in operating expenses (446 ) — Balance - end of the period $ 217,776 $ 13,571 (1) Included in MyPower systems delivered under executed contracts was $27.2 million and $0.0 million of MyPower contract origination costs incurred in the years ended December 31, 2015 and 2014, respectively. As of December 31, 2015 and 2014, $2.1 million and $0.4 million, respectively, are included in the consolidated balance sheets under prepaid and other current assets.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included as an element of sales and marketing expense in the consolidated statements of operations. The Company incurred advertising costs of $28.6 million, $3.4 million and $0.5 million for the years ended December 31, 2015, 2014 and 2013, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes under an asset and liability approach. Deferred income taxes reflect the impact of temporary differences between assets and liabilities recognized for financial reporting purposes and the amounts recognized for income tax reporting purposes, net operating loss, or NOL, carryforwards and other tax credits measured by applying currently enacted tax laws. A valuation allowance is provided when necessary to reduce deferred tax assets to an amount that is more likely than not to be realized. The Company is eligible for federal investment tax credits. The Company accounts for federal investment tax credits under the flow-through method of accounting. As permitted in ASC 740-10-25-46, under the “flow-through” method of accounting, the tax benefit from an investment tax credit is recorded as a reduction of federal income taxes in the period that the credit is generated. The Company determines whether a tax position is more likely than not to be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The Company uses a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon tax authority examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company’s policy is to include interest and penalties related to unrecognized tax benefits, if any, within the provision for taxes in the consolidated statements of operations. The Company uses the “with and without” approach in determining the order in which tax attributes are utilized. As a result, the Company only recognizes a tax benefit from stock-based awards in additional paid-in capital if an incremental tax benefit is realized after all other tax attributes currently available to the Company have been utilized.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company accounts for comprehensive income (loss) in accordance with ASC 220 , Comprehensive Income
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718 , Compensation—Stock Compensation The Company applies ASC 718 and ASC Subtopic 505-50, Equity-Based Payments to Non Employees
Noncontrolling Interests and Redeemable Noncontrolling Interests	Noncontrolling Interests and Redeemable Noncontrolling Interests Noncontrolling interests and redeemable noncontrolling interests represent third-party interests in the net assets under certain funding arrangements, or funds, that the Company has entered into to finance the cost of solar energy systems under operating leases. The Company has determined that the contractual provisions in the funds represent substantive profit sharing arrangements. The Company has further determined that the appropriate methodology for calculating the noncontrolling interest and redeemable noncontrolling interests balances that reflect the substantive profit sharing arrangements is a balance sheet approach using the hypothetical liquidation at book value, or HLBV, method. The Company therefore determines the amount of the noncontrolling interests and redeemable noncontrolling interests in the net assets at each balance sheet date using the HLBV method, which is presented on the consolidated balance sheets as noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries. Under the HLBV method, the amounts reported as noncontrolling interests and redeemable noncontrolling interests in the consolidated balance sheets represent the amounts the third parties would hypothetically receive at each balance sheet date under the liquidation provisions of the funds, assuming the net assets of the funds were liquidated at the recorded amounts determined in accordance with GAAP and distributed to the third parties. The third parties’ interests in the results of operations of the funds is determined as the difference in the noncontrolling interests and redeemable noncontrolling interests balance in the consolidated balance sheets between the start and end of each reporting period, after taking into account any capital transactions between the funds and the third parties. However, the redeemable noncontrolling interests balance is at least equal to the redemption amount. The noncontrolling interests and redeemable noncontrolling interests balance is presented as a component of permanent equity in the consolidated balance sheets or as temporary equity in the mezzanine section of the consolidated balance sheets as redeemable noncontrolling interests when the third-parties have the right to redeem their interests in the funds for cash or other assets.
Segment Information	Segment Information Operating segments are defined as components of a company about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the executive team, which is comprised of the chief executive officer, the president, the chief technology officer, the chief revenue officer, and the chief financial officer. Based on the financial information presented to and reviewed by the chief operating decision maker in deciding how to allocate the resources and in assessing the performance of the Company, the Company has determined that it has a single operating and reporting segment: solar energy products and services. The Company’s principal operations, revenue and decision-making functions are located in the United States.
Basic and Diluted Net Income (Loss) Per Share	Basic and Diluted Net Income (Loss) Per Share The Company’s basic net income (loss) per share attributable to common stockholders is calculated by dividing the net income (loss) attributable to common stockholders by the weighted-average number of shares of common stock outstanding for the period. The diluted net income (loss) per share attributable to common stockholders is computed by giving effect to all potential common stock equivalents outstanding for the period determined using the treasury stock method or the if-converted method, as applicable. In periods when the Company incurred a net loss attributable to common stockholders, stock options, restricted stock units and convertible senior notes were considered to be common stock equivalents but have been excluded from the calculation of diluted net loss per share attributable to common stockholders as their effect is antidilutive.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers – Deferral of the Effective Date In August 2014, the FASB issued ASU No. 2014-15, Going Concern In February 2015, the FASB issued ASU No. 2015-02, Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities

Summary of Significant Accoun33

Summary of Significant Accounting Policies and Procedures (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Impact of Adoption of ASU on Prior Period Consolidated Balance Sheet	The impact of the Company’s adoption of the ASU on the prior period consolidated balance sheet was as follows (in thousands): December 31, 2014 As Previously Reported Adoption of ASU As Reclassified Prepaid expenses and other current assets $ 55,729 $ (4,783 ) $ 50,946 Other assets $ 97,854 $ (30,209 ) $ 67,645 Current portion of solar bonds $ 1,150 $ (161 ) $ 989 Current portion of solar asset-backed notes $ 13,574 $ (417 ) $ 13,157 Long-term debt, net of current portion $ 287,621 $ (4,832 ) $ 282,789 Solar bonds, net of current portion $ 2,793 $ (130 ) $ 2,663 Convertible senior notes $ 796,000 $ (18,274 ) $ 777,726 Solar asset-backed notes, net of current portion $ 304,393 $ (11,178 ) $ 293,215
Summary of Interest Rate Swaps Outstanding	As of and for the year ended December 31, 2015, the Company had interest rate swaps outstanding as follows (in thousands): Gross Losses Aggregate Gross Year Ended Notional Liability at December 31, Amount Fair Value 2015 Interest rate swaps $ 640,628 $ 11,544 $ 11,544
Company's Assets and Liabilities Carried at Fair Value on Recurring Basis included Cash Equivalents, Short-Term Investments and Contingent Consideration	As of December 31, 2015, the fair value of the Company’s cash equivalents, short-term investments, interest rate swaps and contingent consideration were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008 As of December 31, 2014, the fair value of the Company’s cash equivalents, short-term investments and contingent consideration were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 54,229 $ — $ — Corporate debt securities $ — $ 7,599 $ — Short-term investments: Corporate debt securities $ — $ 126,159 $ — Asset-backed securities $ — $ 12,152 $ — Liabilities: Contingent consideration $ — $ — $ 117,197
Summary of the Activity of the Level 3 Contingent Consideration	The following table summarizes the activity of the Level 3 contingent consideration balance for the years ended December 31, 2015 and 2014 (in thousands): Balance at January 1, 2014 $ — Acquisition of Silevo 115,319 Change in fair value recorded in other expense - net 1,878 Balance at December 31, 2014 117,197 Change in fair value recorded in other expense - net 5,811 Balance at December 31, 2015 $ 123,008
Schedule of Estimated Fair Values and Carrying Values	The following table presents their estimated fair values and their carrying values (in thousands): December 31, 2015 December 31, 2014 Carrying Value Fair Value Carrying Value Fair Value Participation interest $ 15,919 $ 14,525 $ 15,556 $ 14,102 Solar asset-backed notes $ 409,531 $ 432,797 $ 306,372 $ 328,313 Convertible senior notes $ 894,560 $ 842,752 $ 777,726 $ 752,176 MyPower customer notes receivable $ 493,510 $ 493,510 $ 35,645 $ 35,645 Long-term debt $ 1,186,643 $ 1,186,643 $ 294,570 $ 294,570 Solar bonds $ 214,087 $ 214,087 $ 3,652 $ 3,652
Estimated Useful Lives of Respective Assets	Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years)
Estimated Useful Lives of Property, Plant and Equipment	Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years
Schedule of Product Warranty Liability	The changes in the accrued warranty balance, recorded as a component of accrued and other current liabilities on the consolidated balance sheets, consisted of the following (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 8,607 $ 7,502 Increase in liability (including $16,983 related to MyPower contracts) 18,929 2,022 Change in estimate (4,282 ) (468 ) Less warranty claims (261 ) (449 ) Balance - end of the period $ 22,993 $ 8,607
Schedule of Changes in Deferred U.S. Treasury Grant Income	The changes in deferred U.S. Treasury grants income were as follows (in thousands): Balance at January 1, 2013 $ 298,260 U.S. Treasury grants received and receivable 124,404 U.S. Treasury grants received by investors under lease pass-through fund arrangements 20,599 Amortized as a credit to depreciation expense (15,454 ) Balance at December 31, 2013 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 $ 397,619
Summary of MyPower Deferred Revenue Activity	MyPower deferred revenue activity was as follows (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 33,651 $ — MyPower systems delivered under executed contracts 442,567 33,738 MyPower revenue recognized within solar energy systems and components sales (23,421 ) (87 ) Balance - end of the period $ 452,797 $ 33,651
Summary of MyPower Deferred Cost Activity	MyPower deferred costs activity was as follows (in thousands): As Year Ended December 31, 2015 2014 Balance - beginning of the period $ 13,571 $ — MyPower systems delivered under executed contracts(1) 215,141 13,614 Recognized in cost of revenue within solar energy systems and components sales (10,490 ) (43 ) Recognized in operating expenses (446 ) — Balance - end of the period $ 217,776 $ 13,571 (1) Included in MyPower systems delivered under executed contracts was $27.2 million and $0.0 million of MyPower contract origination costs incurred in the years ended December 31, 2015 and 2014, respectively.

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2015
Silevo, Inc. [Member]
Schedule of Fair Value Purchase Consideration as of Acquisition Date	The following table summarizes the fair value of the purchase consideration as of the acquisition date (in thousands): Cash $ 326 Common stock 137,958 Restricted stock units issued to replace Silevo's unvested stock options 132 Amounts advanced to Silevo prior to acquisition and costs paid on behalf of sellers at acquisition 16,760 Closing consideration payable 413 Contingent consideration payable 115,319 Total purchase consideration $ 270,908
Summary of Fair Value of Assets Acquired, Liabilities Assumed	The following table summarizes the fair values of the assets acquired, the liabilities assumed and the noncontrolling interests as of the acquisition date (in thousands) Cash $ 2,899 Accounts receivable 642 Inventories 8,182 Prepaid and other assets 899 Property, plant and equipment 28,281 Accounts payable and other liabilities (5,427 ) Term loan (9,103 ) Deferred tax liabilities (27,332 ) Intangible assets 119,000 Total identifiable net assets at fair value 118,041 Redeemable noncontrolling interests (14,174 ) Goodwill 167,041 Total purchase consideration $ 270,908
Summary of Intangible Assets Acquired	The following table summarizes the acquired intangible assets as of the acquisition date: Weighted- Average Fair Value Useful Life (in thousands) (in years) Developed technology $ 115,000 10 Build-to-suit lease arrangement 4,000 10 Total $ 119,000
ILIOSSON, S.A. de C.V. [Member]
Summary of Fair Value of Assets Acquired, Liabilities Assumed	The following table summarizes the preliminary assessment of the fair values of the assets acquired and the liabilities assumed as of the acquisition date (in thousands). Cash $ 145 Accounts receivable 241 Prepaid and other assets 307 Property, plant and equipment 18 Accounts payable and other liabilities (1,015 ) Deferred revenue (553 ) Deferred tax liabilities (1,855 ) Intangible assets 6,420 Total identifiable net assets at fair value 3,708 Goodwill 5,945 Total purchase consideration $ 9,653
Summary of Intangible Assets Acquired	The following table summarizes the acquired intangible assets as of the acquisition date: Weighted- Average Fair Value Useful Life (in thousands) (in years) Customer relationships $ 6,190 6 Non-compete agreements 230 3 Total $ 6,420

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	The following is a summary of intangible assets as of December 31, 2015 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Net Developed technology - Silevo 10 $ 115,000 $ (14,596 ) $ 100,404 Developed technology - Zep Solar 7 60,100 (17,664 ) 42,436 Trademarks and trade names 7 24,700 (7,256 ) 17,444 Marketing database 5 17,427 (9,953 ) 7,474 PowerSaver agreement 10 17,077 (3,961 ) 13,116 Non-compete agreements 5 7,189 (3,272 ) 3,917 Customer relationships 6 6,190 (542 ) 5,648 Other 6 10,028 (5,223 ) 4,805 Total 8.26 $ 257,711 $ (62,467 ) $ 195,244 The following is a summary of intangible assets as of December 31, 2014 (in thousands): Transfers to Weighted- solar energy average systems, Write-offs useful life Accumulated leased and (in years) Gross amortization leased cancellations Net Developed technology - Silevo 10 $ 115,000 $ (3,096 ) $ — $ — 111,904 Developed technology - Zep Solar 7 60,100 (9,070 ) — — 51,030 Trademarks and trade names 7 24,700 (3,728 ) — — 20,972 Marketing database 5 17,427 (4,599 ) — — 12,828 PowerSaver agreement 10 17,077 (2,253 ) — — 14,824 Solar energy systems backlog 30 12,434 — (10,755 ) (1,679 ) — Non-compete agreements 5 6,959 (1,836 ) — — 5,123 Other 6 10,028 (3,072 ) — — 6,956 Total 9.35 $ 263,725 $ (27,654 ) $ (10,755 ) $ (1,679 ) $ 223,637
Summary of Carrying Value of Intangible Assets	The changes to the carrying value of intangible assets were as follows (in thousands): Year Ended December 31, 2015 2014 Balance - beginning of the period $ 223,637 $ 129,290 Acquisitions 6,420 119,000 Amortization (34,813 ) (24,263 ) Transfers to solar energy systems, leased and to be leased — (140 ) Write-offs and cancellations — (250 ) Balance - end of the period $ 195,244 $ 223,637
Summary of Amortization Expense for Intangible Assets	Amortization expense for intangible assets for the years ended December 31, 2015, 2014 and 2013 was allocated as follows (in thousands): Year Ended December 31, 2015 2014 2013 Included in operating leases and solar energy incentives cost of revenue $ 17,428 $ 9,962 $ 582 Included in solar energy systems and components sales cost of revenue 3,337 2,605 — Total included in cost of revenue 20,765 12,567 582 Included in sales and marketing 14,048 11,696 2,809 Total amortization expense $ 34,813 $ 24,263 $ 3,391
Summary of Future Amortization Expense for Intangible Assets	As of December 31, 2015, total future amortization expense for intangible assets was as follows (in thousands): Cost of Revenue Operating Expense Total 2016 $ 20,697 $ 11,689 $ 32,386 2017 20,541 10,609 31,150 2018 20,541 9,237 29,778 2019 20,541 6,329 26,870 2020 19,821 6,129 25,950 Thereafter 44,532 4,578 49,110 Total $ 146,673 $ 48,571 $ 195,244
Summary of Carrying Value of Goodwill	The changes to the carrying value of goodwill were as follows (in thousands): Year Ended December 31, 2015 2014 Balance - beginning of the period $ 315,920 $ 148,879 Acquisitions 5,945 167,041 Balance - end of the period $ 321,865 $ 315,920

Noncancelable Operating Lease36

Noncancelable Operating Lease Payments Receivable (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Summary of Future Minimum Lease Payments to be Received from Customers under Noncancelable Operating Leases	As of December 31, 2015, future minimum lease payments to be received from customers under noncancelable operating leases for each of the next five years and thereafter were as follows (in thousands): 2016 89,801 2017 90,352 2018 91,888 2019 93,457 2020 95,079 Thereafter 1,347,298 Total $ 1,807,875

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consisted of the following (in thousands): As of December 31, 2015 2014 Raw materials $ 335,439 $ 209,251 Work in progress 7,512 7,972 Total $ 342,951 $ 217,223

Solar Energy Systems, Leased 38

Solar Energy Systems, Leased and To Be Leased - Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property Subject To Or Available For Operating Lease [Line Items]
Schedule of Future Minimum Annual Lease Receipts from Sub-lessees	As of December 31, 2015, future minimum lease receipts to be paid to the Company by sub-lessees under this lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2016 2,444 2017 2,473 2018 2,503 2019 2,534 2020 2,566 Thereafter 31,591 Total $ 44,111
Solar Energy Systems Leased and to be Leased [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Components of Solar Energy Systems, Leased and to Be Leased	Solar energy systems, leased and to be leased – net consisted of the following (in thousands): As of December 31, 2015 2014 Solar energy systems leased to customers $ 3,619,214 $ 2,388,548 Initial direct costs related to customer solar energy system lease acquisition costs 383,506 207,537 4,002,720 2,596,085 Less accumulated depreciation and amortization (275,158 ) (159,160 ) 3,727,562 2,436,925 Solar energy systems under construction 358,010 131,048 Solar energy systems to be leased to customers 289,981 228,823 Solar energy systems, leased and to be leased - net(1)(2) $ 4,375,553 $ 2,796,796 (1) Included in solar energy systems leased to customers as of December 31, 2015 and 2014 was $66.4 million related to capital leased assets, with an accumulated depreciation of $10.6 million and $7.9 million, respectively. (2) Included in solar energy systems leased to customers as of December 31, 2015 and 2014 was $6.3 million and $3.5 million, respectively, related to energy storage systems with an accumulated depreciation of $0.5 million and $0.1 million, respectively.
Schedule of Future Minimum Lease Payments to Lessor	As of December 31, 2015, future minimum lease payments to the lessor under this lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2016 2,339 2017 2,353 2018 2,367 2019 2,383 2020 2,398 Thereafter 18,674 Total $ 30,514

Property Plant and Equipment 39

Property Plant and Equipment - Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Components of Property and Equipment	Property, plant and equipment consisted of the following (in thousands): As of December 31, 2015 2014 Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 84,418 $ 2,325 Leasehold improvements 53,902 — Manufacturing facilities - China: Manufacturing and lab equipment 21,714 19,352 Land and buildings 6,711 6,711 Vehicles 44,036 28,815 Computer hardware and software 41,294 28,724 Furniture and fixtures 13,611 5,501 Leasehold improvements - other 19,546 13,992 Other 30,861 569 316,093 105,989 Less accumulated depreciation and amortization (53,706 ) (30,525 ) Property, plant and equipment - net $ 262,387 $ 75,464

Accrued and Other Current Lia40

Accrued and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Payables And Accruals [Abstract]
Schedule of Accrued and Other Current Liabilities	Accrued and other current liabilities consisted of the following (in thousands): As of December 31, 2015 2014 Accrued expenses $ 110,050 $ 27,485 Accrued compensation 64,988 50,414 Current portion of contingent consideration 42,912 41,978 Accrued warranty 22,993 8,607 Accrued professional services fees 9,915 6,813 Accrued sales and use taxes 7,875 10,438 Current portion of capital lease obligation 8,208 3,430 Current portion of deferred gain on sale-leaseback transactions 3,243 3,243 Total $ 270,184 $ 152,408

Other Liabilities and Deferred

Other Liabilities and Deferred Credits (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Summary of Other Liabilities and Deferred Credits	Other liabilities and deferred credits consisted of the following (in thousands): As of December 31, 2015 2014 Deferred gain on sale-leaseback transactions, net of current portion $ 51,547 $ 54,790 Deferred rent expense 16,184 4,838 Capital lease obligation 39,475 27,791 Liability for receipts from an investor(1) 17,975 3,213 Contingent consideration 80,096 75,219 Participation interest(2) 15,919 15,556 Other noncurrent liabilities 57,810 36,617 Total $ 279,006 $ 218,024 (1) The liability for receipts from an investor represents amounts received from an investor under a lease pass-through fund arrangement for monetization of ITCs for assets not yet placed in service. This amount is reclassified to deferred revenue when the assets are placed in service. (2) The participation interest represents rights granted by the Company to a former investor to share in the future residual returns from securitized solar energy systems as part of the compensation for the termination of a lease pass-through fund arrangement, as described in Note 11, Indebtedness

Indebtedness (Tables)

Indebtedness (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Summary of Debt	The following is a summary of the Company’s debt as of December 31, 2015 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 360,000 $ 22,320 $ 333,287 $ 13,053 3.5%-5.8% December 2016 - December Vehicle and other loans 28,173 12,562 15,610 — 2.5%-7.6% January 2016 - June 2.75% convertible senior notes due in 2018 230,000 — 225,795 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 555,981 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 112,784 — 0.0% December 2020 Solar Bonds 214,324 178,309 35,778 * 1.3%-5.8% January 2016 - December Total recourse debt 1,511,497 213,191 1,279,235 13,053 Non-recourse debt: Term loan due in May 2016 34,622 33,918 — — 3.5% May Term loan due in December 2016 112,483 111,248 — — 3.6%-3.7% December MyPower revolving credit facility 213,125 — 210,735 26,875 3.0%-5.5% January Revolving aggregation credit facility 455,693 — 446,963 194,307 3.1%-3.2% December Solar Asset-backed Notes, Series 2013-1 45,845 3,342 39,669 — 4.8% November Solar Asset-backed Notes, Series 2014-1 64,431 2,855 58,938 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 193,755 6,319 181,041 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 122,295 1,348 116,019 — 4.2%-Class A 5.6%-Class B August 2045 Total non-recourse debt 1,242,249 159,030 1,053,365 221,182 Total debt $ 2,753,746 $ 372,221 $ 2,332,600 $ 234,235 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $135.7 million remained available to be issued. See below and Note 21, Related Party Transactions The following is a summary of the Company’s debt as of December 31, 2014 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Rate Maturity Date Recourse debt: Secured revolving credit facility $ 130,000 $ — $ 126,659 $ 54,935 3.4% December 2016 Vehicle loans 9,724 2,647 7,077 — 1.9%-7.5% March 2015 - June 2019 2.75% convertible senior notes due in 2018 230,000 — 224,311 — 2.8% November 2018 1.625% convertible senior notes due in 2019 566,000 — 553,415 — 1.6% November 2019 Solar Bonds 3,943 989 2,663 # 2.0%-4.0% October 2015 - October 2018 Total recourse debt 939,667 3,636 914,125 54,935 Non-recourse debt: Term loan assumed from Silevo acquisition 9,134 9,134 — — 7.8% June 2015 Term loan due in May 2016 34,195 — 31,174 90,805 3.2% May 2016 Term loan due in December 2016 122,655 — 117,879 127,345 3.4%-3.5% December 2016 Solar Asset-backed Notes, Series 2013-1 49,519 3,167 43,395 — 4.8% November 2038 Solar Asset-backed Notes, Series 2014-1 67,676 2,686 62,250 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 201,494 7,304 187,570 — 4.0%-Class 5.4%-Class B July 2044 Total non-recourse debt 484,673 22,291 442,268 218,150 Total debt $ 1,424,340 $ 25,927 $ 1,356,393 $ 273,085 # Out of the $200.0 million authorized to be issued by the Company’s board of directors, $196.1 million remained available to be issued. See below and Note 21, Related Party Transactions
Schedule of Principal Maturities of Debt	The future scheduled principal maturities of debt as of December 31, 2015 were as follows (in thousands): Recourse Excluding Convertible Non-Recourse Convertible Senior Notes Debt Senior Notes Total 2016 $ 213,570 $ 161,567 $ — $ 375,137 2017 350,584 684,072 — 1,034,656 2018 14,929 15,743 230,000 260,672 2019 422 16,548 566,000 582,970 2020 14,992 17,800 113,000 145,792 Thereafter 8,000 346,519 — 354,519 Total $ 602,497 $ 1,242,249 $ 909,000 $ 2,753,746

VIE Arrangements (Tables)

VIE Arrangements (Tables)	12 Months Ended
	Dec. 31, 2015
Variable Interest Entity [Line Items]
Summary of Number of Current VIE Funds by Classification of Investor, the Carrying Value, Total Investor Contributions Received and Undrawn Investor Contributions	The following table shows the number of funds by investor classification, carrying value of the solar energy systems in the funds, total investor contributions received and undrawn investor contributions as of December 31, 2015 (in thousands, except for number of funds, and unaudited): Total Carrying Investor Undrawn Value of Investor Number Contributions Investor Solar Energy Classification of Funds Received Contributions Systems Financial institutions 22 $ 1,492,790 $ 146,662 $ 1,752,262 Corporations 6 753,386 70,996 781,062 Utilities 4 255,869 58,051 242,826 Other investors 1 1,788 — 3,213 Total 33 $ 2,503,833 $ 275,709 $ 2,779,363
Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets	The aggregate carrying values of the VIEs’ assets and liabilities, after elimination of intercompany transactions and balances, in the consolidated balance sheets were as follows (in thousands): December 31, 2015 December 31, 2014 Assets Current assets: Cash and cash equivalents $ 32,105 $ 26,419 Restricted cash 44 106 Accounts receivable - net 10,116 6,769 Rebates receivable 6,220 25,397 Prepaid expenses and other current assets 1,740 615 Total current assets 50,225 59,306 Solar energy systems, leased and to be leased - net 2,779,363 1,581,459 Other assets 11,204 4,080 Total assets $ 2,840,792 $ 1,644,845 Liabilities Current liabilities: Distributions payable to noncontrolling interests and redeemable noncontrolling interests $ 26,769 $ 8,552 Current portion of deferred U.S. Treasury grant income 6,506 6,502 Accrued and other current liabilities 598 336 Customer deposits 2,928 6,405 Current portion of deferred revenue 24,794 16,746 Total current liabilities 61,595 38,541 Deferred revenue, net of current portion 308,798 256,200 Deferred U.S. Treasury grant income, net of current portion 164,191 170,548 Other liabilities and deferred credits 28,460 10,825 Total liabilities $ 563,044 $ 476,114
Silevo's Joint Venture [Member]
Variable Interest Entity [Line Items]
Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets	The aggregate carrying values of the JV’s assets and liabilities in the consolidated balance sheets were as follows (in thousands): December 31, 2015 December 31, 2014 Assets Current assets: Cash and cash equivalents $ 1,432 $ 1,401 Restricted cash 478 — Accounts receivable, net 151 — Inventories 1,000 614 Prepaid expenses and other current assets 973 1,224 Total current assets 4,034 3,239 Property, plant and equipment - net 21,960 24,286 Other assets 96 — Total assets $ 26,090 $ 27,525 Liabilities Current liabilities: Accounts payable 1,954 $ 2,748 Accrued and other current liabilities 1,226 633 Current portion of long-term debt — 9,134 Total current liabilities 3,180 12,515 Total liabilities $ 3,180 $ 12,515

Lease Pass-Through Financing 44

Lease Pass-Through Financing Obligation (Tables)	12 Months Ended
	Dec. 31, 2015
Investors [Member]
Summary of Future Minimum Lease Payments to be Received from Investors	As of December 31, 2015, the future minimum lease payments to be received from the investors based on the solar energy systems currently under the lease pass-through fund arrangements, for each of the next five years and thereafter, were as follows (in thousands): 2016 26,698 2017 27,177 2018 26,780 2019 26,283 2020 26,246 Thereafter 134,521 Total $ 267,705

Sale-Leaseback Financing Obli45

Sale-Leaseback Financing Obligation (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Schedule of Future Minimum Annual Rentals to Be Received from Customers	As of December 31, 2015, future minimum annual rentals to be received from the customer for each of the next five years and thereafter are as follows (in thousands): 2016 485 2017 494 2018 504 2019 514 2020 524 Thereafter 2,204 Total $ 4,725
Schedule of Future Minimum Annual Lease Payments to Investor under Financing Arrangement	As of December 31, 2015, future minimum annual payments to be paid to the investor under the financing arrangement for each of the next five years and thereafter are as follows (in thousands): 2016 1,264 2017 1,270 2018 1,277 2019 1,284 2020 — Thereafter — Total $ 5,095

Redeemable Noncontrolling Int46

Redeemable Noncontrolling Interests in Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Activity of Redeemable Noncontrolling Interests in Subsidiaries	The activity of the redeemable noncontrolling interests in subsidiaries balance was as follows (in thousands): Balance at January 1, 2013 $ 12,827 Contributions from noncontrolling interests 172,913 Net loss (118,854 ) Noncontrolling interest arising from acquisition of Paramount Energy 549 Distributions to noncontrolling interests (22,726 ) Balance at December 31, 2013 44,709 Contributions from redeemable noncontrolling interests 260,492 Net loss (141,072 ) Distributions to redeemable noncontrolling interests (14,313 ) Transfers from noncontrolling interests in subsidiaries 25,248 Redeemable noncontrolling interests arising from acquisition of Silevo 14,174 Acquisition of redeemable noncontrolling interests in subsidiaries (2,450 ) Balance at December 31, 2014 186,788 Contributions from redeemable noncontrolling interests 415,493 Net loss (258,493 ) Distributions to redeemable noncontrolling interests (22,853 ) Balance at December 31, 2015 $ 320,935

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of Reserved Shares of Common Stock for Future Issuance	The Company had reserved shares of common stock for future issuance as follows (in thousands): As of December 31, 2015 2014 Stock-based compensation plans: Awards available for grant 3,517 7,919 Awards outstanding 21,891 14,979 Employee Stock Purchase Plan 1,300 1,300 Convertible senior notes outstanding 18,267 13,920 Total $ 44,975 38,118

Equity Award Plans (Tables)

Equity Award Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity	A summary of stock option activity is as follows (in thousands, except per share amounts): Weighted- Weighted- Average Average Remaining Aggregate Stock Exercise Contractual Intrinsic Options Price Term (Years) Value Outstanding - January 1, 2013 14,903 $ 4.80 7.67 $ 107,653 Granted (weighted-average fair value of $27.55) 4,364 39.02 Issued in connection with a business acquisition (weighted-average fair value of $49.13) 303 1.97 Exercised (4,260 ) 3.65 149,653 Canceled (1,361 ) 15.30 Outstanding - December 31, 2013 13,949 14.77 7.52 586,740 Granted (weighted-average fair value of $47.45) 5,544 65.69 Exercised (3,176 ) 6.38 185,822 Canceled (2,367 ) 38.51 Outstanding - December 31, 2014 13,950 32.89 7.64 342,293 Granted (weighted-average fair value of $31.24) 6,448 49.67 Exercised (951 ) 12.25 37,929 Canceled (1,132 ) 56.07 Outstanding - December 31, 2015 18,315 $ 38.43 7.74 $ 293,855 Options vested and exercisable - December 31, 2013 6,696 $ 4.62 6.54 $ 349,523 Options vested and exercisable - December 31, 2014 6,537 $ 12.72 6.30 $ 272,140 Options vested and exercisable - December 31, 2015 8,029 $ 21.53 5.88 $ 258,310 Options vested and expected to vest - December 31, 2013 12,828 $ 13.53 7.41 $ 555,412 Options vested and expected to vest - December 31, 2014 12,423 $ 30.15 7.46 $ 333,813 Options vested and expected to vest - December 31, 2015 15,184 $ 35.94 7.37 $ 287,673
Summary of Fair Value of Stock Options Granted Using Weighted-Average Assumptions	The fair values were estimated on each grant date with the following weighted-average assumptions: Year Ended December 31, 2015 2014 2013 Dividend yield 0 % 0 % 0 % Annual risk-free rate of return 2.14 % 1.95 % 1.45 % Expected volatility 65.76 % 83.66 % 92.86 % Expected term (years) 7.02 6.25 6.06
Summary of RSU Activity	A summary of RSU activity is as follows (in thousands, except per share amounts): Weighted- Restricted Average Stock Fair Units Value Outstanding - January 1, 2013 17 $ 18.48 Granted 17 35.00 Released (14 ) 50.18 Outstanding - December 31, 2013 20 25.46 Granted 1,097 61.92 Released (52 ) 60.81 Cancelled (36 ) 64.79 Outstanding - December 31, 2014 1,029 61.16 Granted 3,332 47.99 Vested (392 ) 60.19 Cancelled (392 ) 56.29 Outstanding - December 31, 2015 3,577 $ 49.53 Expected to vest - December 31, 2015 2,741 $ 50.67
Summary of Stock-Based Compensation Expense Capitalized	The amount of stock-based compensation expense that was capitalized is as follows (in thousands): Year Ended December 31, 2015 2014 2013 Capitalized under: Inventories $ 226 $ 192 $ 433 Other assets $ 3,136 $ 142 $ — Property, plant and equipment - net $ 2,997 $ 5,340 $ — Solar energy systems, leased and to be leased - net $ 24,075 $ 17,700 $ 6,576
Summary of Stock-Based Compensation Expense Recognized	Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Year Ended December 31, 2015 2014 2013 Total cost of revenue $ 2,855 $ 2,251 $ 741 Sales and marketing $ 24,176 $ 16,391 $ 4,003 General and administrative $ 45,135 $ 40,897 $ 15,914 Research and development $ 14,203 $ 6,023 $ 269

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Components of Domestic and Foreign (Loss) Income before Income Taxes	The following table presents domestic and foreign components of (loss) income before income taxes for the periods presented (in thousands): Year Ended December 31, 2015 2014 2013 United States $ (1,467,184 ) $ (718,416 ) $ (272,603 ) Noncontrolling interest and redeemable noncontrolling interests 710,492 319,196 95,968 Foreign (8,804 ) (2,746 ) 78 Total $ (765,496 ) $ (401,966 ) $ (176,557 )
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) is composed of the following (in thousands): Year Ended December 31, 2015 2014 2013 Current: Federal $ 2,946 $ 10 $ 10 State 812 473 80 Foreign 95 100 26 Total current provision 3,853 583 116 Deferred: Federal 13 (26,528 ) (22,691 ) State 3 (791 ) (2,224 ) Foreign (543 ) — — Total deferred provision (527 ) (27,319 ) (24,915 ) Total provision (benefit) for income taxes $ 3,326 $ (26,736 ) $ (24,799 )
Schedule of Reconciliation of Effective Tax Rate	The following table presents a reconciliation of the federal statutory rate and the Company’s effective tax rate for the periods presented: Year Ended December 31, 2015 2014 2013 Tax benefit at federal statutory rate (35.00 )% (34.00 )% (34.00 )% State income taxes (net of federal benefit) (5.66 ) (1.71 ) (0.88 ) Foreign income and withholding taxes (0.04 ) 0.44 1.41 Noncontrolling interests and redeemable noncontrolling interests adjustment 27.99 5.18 (16.62 ) Investment in certain financing funds (0.45 ) 16.49 36.20 Stock-based compensation 0.89 2.35 1.77 Prepaid tax expense (19.38 ) (5.45 ) (1.39 ) Other 0.03 1.24 (3.74 ) Tax credits (1.65 ) (1.49 ) (1.75 ) Change in valuation allowance 33.70 10.30 4.96 Effective tax rate 0.43 % (6.65 )% (14.04 )%
Schedule of Deferred Tax Assets and Liabilities	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s deferred tax assets and liabilities for the periods presented (in thousands): As of December 31, 2015 2014 Deferred tax assets: Accruals and reserves $ 156,225 $ 29,142 Net operating losses 23,869 86,322 Accelerated gain on assets 26,005 25,710 Investment in certain financing funds 485,159 288,556 Tax rebate revenue 43,037 41,710 Stock-based compensation 47,605 21,769 Other deferred tax assets 9,887 5,507 Tax credits 7,946 10,849 Gross deferred tax assets 799,733 509,565 Valuation allowance (369,157 ) (111,222 ) Net deferred tax assets 430,576 398,343 Deferred tax liabilities: Depreciation and amortization (279,492 ) (239,170 ) Investment in certain financing funds — (86,518 ) Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities (152,457 ) (72,700 ) Gross deferred tax liabilities (431,949 ) (398,388 ) Net deferred taxes $ (1,373 ) $ (45 )
Schedule of Current and Noncurrent Deferred Tax Assets and Liabilities	An analysis of current and noncurrent deferred tax assets and liabilities is as follows (in thousands): As of December 31, 2015 2014 Current: Deferred tax assets $ — $ 17,381 Less: valuation allowance — (4,232 ) Net current deferred tax assets $ — $ 13,149 Noncurrent: Deferred tax assets $ 367,784 $ 488,043 Deferred tax liabilities — (394,247 ) Total noncurrent gross deferred tax assets 367,784 93,796 Less: valuation allowance (369,157 ) (106,990 ) Net noncurrent deferred tax liabilities $ (1,373 ) $ (13,194 )
Reconciliation of Unrecognized Tax Benefits	The Company applies a two-step approach with respect to uncertain tax positions. This approach involves recognizing any uncertain tax positions that are more-likely-than-not of being ultimately realized and then measuring those positions to determine the amounts to be recognized. The Company has $10.1 million of unrecognized tax benefits as of December 31, 2015, and $5.0 million of the balance at December 31, 2015 would affect the Company’s effective tax rate if recognized. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Balance, January 1, 2013 $ — Acquired from Zep Solar 120 Balance, December 31, 2013 120 Acquired from Silevo 434 True-up to prior year ending balance (23 ) Balance, December 31, 2014 531 Additions related to positions from the current year 1,384 Additions related to positions from the prior years 8,181 Balance, December 31, 2015 $ 10,096

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Components of Related Party Transactions	The Company’s operations included the following related party transactions (in thousands): Year Ended December 31, 2015 2014 2013 Revenue: Solar energy systems sales to related parties $ 79 $ 2,479 $ 17 Expenditures: Purchases of inventories or equipment from related parties $ 7,809 $ 3,383 $ 1,741 Fees paid or payable to related parties (included in sales and marketing expense) $ — $ 103 $ 81 Interest paid or payable to related parties (included in interest expense — net) $ 2,125 $ 3 $ —
Summary of Related Party Balances	Related party balances were comprised of the following (in thousands): December 31, 2015 December 31, 2014 Due from related parties (included in accounts receivable) $ 30 $ 30 Due to related parties (included in accounts payable) $ 3,961 $ 300 Due to related parties (included in solar bonds) $ 165,220 $ 530 Due to related parties (included in convertible senior notes) $ 12,975 $ — Due to related parties (included in accrued and other current liabilities) $ 1,249 $ 3

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Lease Payments under Noncancelable Leases	Future minimum lease payments under noncancelable leases as of December 31, 2015 are as follows (in thousands): 2016 $ 57,791 2017 53,277 2018 43,713 2019 30,573 2020 18,770 Thereafter 76,640 Total minimum lease payments $ 280,764

Basic and Diluted Net Loss Pe52

Basic and Diluted Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Computation of Company's Basic and Diluted Net Loss Per Share	The following table sets forth the computation of the Company’s basic and diluted net loss per share for the periods presented (in thousands, except share and per share amounts): Year Ended December 31, 2015 2014 2013 Net loss attributable to stockholders $ (58,330 ) $ (56,034 ) $ (55,790 ) Net loss attributable to common stockholders, basic $ (58,330 ) $ (56,034 ) $ (55,790 ) Net loss attributable to common stockholders, diluted $ (58,330 ) $ (56,034 ) $ (55,790 ) Weighted-average shares used to compute net loss per share attributable to common stockholders, basic 97,200,925 93,333,880 79,781,976 Weighted-average shares used to compute net loss per share attributable to common stockholders, diluted 97,200,925 93,333,880 79,781,976 Net loss per share attributable to common stockholders, basic $ (0.60 ) $ (0.60 ) $ (0.70 ) Net loss per share attributable to common stockholders, diluted $ (0.60 ) $ (0.60 ) $ (0.70 )
Schedule of Weighted-Average Outstanding Shares of Common Stock Equivalents Excluded from Computation of Diluted Net Loss Per Share	The following weighted-average outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive: Year Ended December 31, 2015 2014 2013 Preferred stock warrants and common stock warrants — — 516,702 Common stock options 14,924,720 14,332,220 14,412,968 Restricted stock units 2,387,711 341,598 21,681 Convertible senior notes 10,740,484 5,434,673 735,740

Organization - Additional Infor

Organization - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Solarcity corporation, date of incorporation	Jun. 21, 2006

Summary of Significant Accoun54

Summary of Significant Accounting Policies and Procedures - Impact of Adoption of ASU on Prior Period Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses and other current assets	$ 79,925	$ 50,946
Other assets	241,262	67,645
Current portion of solar bonds		989
Current portion of solar asset-backed notes	13,864	13,157
Long-term debt, net of current portion	1,006,595	282,789
Solar bonds, net of current portion		2,663
Convertible senior notes	881,585	777,726
Solar asset-backed notes, net of current portion	$ 395,667	293,215
As Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses and other current assets		55,729
Other assets		97,854
Current portion of solar bonds		1,150
Current portion of solar asset-backed notes		13,574
Long-term debt, net of current portion		287,621
Solar bonds, net of current portion		2,793
Convertible senior notes		796,000
Solar asset-backed notes, net of current portion		304,393
Adoption of ASUs [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Prepaid expenses and other current assets		(4,783)
Other assets		(30,209)
Current portion of solar bonds		(161)
Current portion of solar asset-backed notes		(417)
Long-term debt, net of current portion		(4,832)
Solar bonds, net of current portion		(130)
Convertible senior notes		(18,274)
Solar asset-backed notes, net of current portion		$ (11,178)

Summary of Significant Accoun55

Summary of Significant Accounting Policies and Procedures - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Highly liquid investments maturities period		three months or less
Short-term investments	$ 138,311,000	$ 11,311,000	$ 138,311,000
Gross unrealized gains or losses	0	0	0	$ 0
Gross realized gains or losses		0	0	0
Past due customer notes receivable	0	0	0
Non-accrual customer notes receivable	0	0	0
Accrued and other current liabilities	152,408,000	$ 270,184,000	152,408,000
Operating lease description		The Company accounts for the leases in accordance with ASC 840, Leases. To determine lease classification, the Company evaluates lease terms to determine whether there is a transfer of ownership or bargain purchase option at the end of the lease, whether the lease term is greater than 75% of the useful life, or whether the present value of minimum lease payments exceed 90% of the fair value at lease inception.
Minimum percentage of useful life for lease term		75.00%
Percentage of minimum lease payment of fair value		90.00%
Impairment charges		$ 0	0	0
Liability recorded relating to guarantees	1,600,000	3,100,000	1,600,000
Deferred U.S. Treasury grant income, net of current portion	397,500,000	382,300,000	397,500,000
Current deferred investment tax credits revenue	47,900,000	51,800,000	47,900,000
Noncurrent deferred investment tax credits revenue	163,000,000	130,800,000	163,000,000
Operating leases and solar energy systems incentives		293,543,000	173,636,000	82,856,000
Deferred revenue	33,651,000	452,797,000	33,651,000
Current portion of deferred revenue	86,238,000	103,078,000	86,238,000
Deferred revenue, net of current portion	557,408,000	1,010,491,000	557,408,000
Recognized losses on contracts		8,000,000	2,100,000	2,900,000
Costs in excess of billings	300,000	200,000	300,000
Billings in excess of costs	200,000	500,000	200,000
Rebates and incentives recognized within operating leases and incentive revenue		34,300,000	33,400,000	26,600,000
Prepaid expenses and other current assets	50,946,000	79,925,000	50,946,000
Advertising costs		$ 28,600,000	3,400,000	500,000
Percentage of tax benefit realized upon ultimate settlement		50.00%
Monetization Of Income Tax Credits [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Operating leases and solar energy systems incentives		$ 47,900,000	28,200,000	$ 500,000
Customer payments [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred revenue	229,500,000	289,300,000	229,500,000
Rebates and incentives [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred revenue	169,600,000	186,100,000	169,600,000
My Power Customer Notes Receivable
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Current portion of deferred revenue	0	$ 2,800,000	0
U.S. Treasury grants [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives		30 years
MyPower Program [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Company generally provides a warranty on the generating and non-generating parts of the solar energy systems		10 to 30 years
Current portion of deferred revenue	1,000,000	$ 4,600,000	1,000,000
Deferred revenue, net of current portion	32,700,000	448,200,000	32,700,000
Prepaid expenses and other current assets	400,000	$ 2,100,000	400,000
Manufacturer [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Company generally provides a warranty on the generating and non-generating parts of the solar energy systems		one to 25 years
Leasehold Improvements [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives		7 years
Level 3 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Accrued and other current liabilities	42,000,000	$ 42,900,000	42,000,000
Other liabilities and deferred credits	$ 75,200,000	$ 80,100,000	$ 75,200,000
Minimum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Probability of Default		90.00%	90.00%
Fair Value Inputs, Discount Rate		5.00%	5.00%
Estimated useful lives		1 year
Minimum [Member] | Internal-use software [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives		5 years
Maximum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Probability of Default		95.00%	95.00%
Fair Value Inputs, Discount Rate		7.00%	7.00%
Property and equipment, Useful Lives		30 years
Estimated useful lives		30 years
Maximum [Member] | Internal-use software [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives		10 years
Solar Energy Systems [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Purchase of solar energy systems through loan	30 years
Corporate Debt Securities [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Short-term investments	$ 126,200,000	$ 9,300,000	$ 126,200,000
Asset- backed Securities [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Short-term investments	$ 12,100,000	$ 2,000,000	$ 12,100,000

Summary of Significant Accoun56

Summary of Significant Accounting Policies and Procedures - Summary of Interest Rate Swaps Outstanding (Detail) - Interest Rate Swap [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Derivatives Fair Value [Line Items]
Derivative, Notional Amount	$ 640,628
Derivative Liability, Fair Value, Gross Liability	11,544
Gross Losses	$ 11,544

Summary of Significant Accoun57

Summary of Significant Accounting Policies and Procedures - Assets and Liabilities Carried at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Short-term investments:
Short-term investments	$ 11,311	$ 138,311
Liabilities:
Contingent consideration	123,008	117,197
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	11,544
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Liabilities:
Contingent consideration	123,008	117,197
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Level 1 [Member]
Cash equivalents:
Cash equivalents	69,080	54,229
Corporate Debt Securities [Member]
Short-term investments:
Short-term investments	9,300	126,200
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Cash equivalents:
Cash equivalents		7,599
Short-term investments:
Short-term investments	9,311	126,159
Asset- backed Securities [Member]
Short-term investments:
Short-term investments	2,000	12,100
Asset- backed Securities [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Short-term investments:
Short-term investments	$ 2,000	$ 12,152

Summary of Significant Accoun58

Summary of Significant Accounting Policies and Procedures - Summary of the Activity of the Level 3 Contingent Consideration (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Balance - beginning of the period	$ 117,197
Acquisition of Silevo		$ 115,319
Change in fair value recorded in other expense - net	5,811	1,878
Balance - end of the period	$ 123,008	$ 117,197

Summary of Significant Accoun59

Summary of Significant Accounting Policies and Procedures - Schedule of Estimated Fair Values and Carrying Values (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Carrying Value	$ 2,332,600	$ 1,356,393
Long-term debt [Member]
Debt Instrument [Line Items]
Carrying Value	1,186,643	294,570
Fair Value	1,186,643	294,570
Participation interest [Member]
Debt Instrument [Line Items]
Carrying Value	15,919	15,556
Fair Value	14,525	14,102
Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Carrying Value	409,531	306,372
Fair Value	432,797	328,313
Convertible senior notes [Member]
Debt Instrument [Line Items]
Carrying Value	894,560	777,726
Fair Value	842,752	752,176
My Power Customer Notes Receivable
Debt Instrument [Line Items]
Carrying Value	493,510	35,645
Fair Value	493,510	35,645
Solar Bonds [Member]
Debt Instrument [Line Items]
Carrying Value	214,087	3,652
Fair Value	$ 214,087	$ 3,652

Summary of Significant Accoun60

Summary of Significant Accounting Policies and Procedures - Estimated Useful Lives of Respective Assets (Detail)	12 Months Ended
	Dec. 31, 2015
Minimum [Member]
Property Plant And Equipment [Line Items]
Initial direct costs related to customer solar energy system lease acquisition costs	10 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Solar energy systems leased to customers	30 years
Initial direct costs related to customer solar energy system lease acquisition costs	20 years
Solar energy systems leased and to be leased [Member]
Property Plant And Equipment [Line Items]
Solar energy systems leased to customers	30 years

Summary of Significant Accoun61

Summary of Significant Accounting Policies and Procedures - Estimated Useful Lives of Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2015
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	5 years
Buildings [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	20 years
Land use rights [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	50 years
Minimum [Member] | Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years
Minimum [Member] | Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years
Minimum [Member] | Manufacturing equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	2 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	30 years
Maximum [Member] | Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	7 years
Maximum [Member] | Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	10 years
Maximum [Member] | Manufacturing equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years

Summary of Significant Accoun62

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance - beginning of the period	$ 8,607	$ 7,502
Increase in liability (including $16,983 related to MyPower contracts)	18,929	2,022
Change in estimate	(4,282)	(468)
Less warranty claims	(261)	(449)
Balance - end of the period	$ 22,993	$ 8,607

Summary of Significant Accoun63

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Product Liability Contingency [Line Items]
Increase in liability (including $16,983 related to MyPower contracts)	$ 18,929	$ 2,022
MyPower Program [Member]
Product Liability Contingency [Line Items]
Increase in liability (including $16,983 related to MyPower contracts)	$ 16,983

Summary of Significant Accoun64

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Deferred U.S. Treasury Grant Income (Detail) - U.S. Treasury grants [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Grant [Line Items]
Beginning balance	$ 412,816	$ 427,809	$ 298,260
U.S. Treasury grants received and receivable	144	342	124,404
U.S. Treasury grants received by investors under lease pass-through fund arrangements			20,599
Amortized as a credit to depreciation expense	(15,341)	(15,335)	(15,454)
Ending balance	$ 397,619	$ 412,816	$ 427,809

Summary of Significant Accoun65

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Revenue Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Deferred Revenue [Abstract]
Balance - beginning of the period	$ 33,651
MyPower systems delivered under executed contracts	442,567	$ 33,738
MyPower revenue recognized within solar energy systems and components sales	(23,421)	(87)
Balance - end of the period	$ 452,797	$ 33,651

Summary of Significant Accoun66

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Cost Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Balance - beginning of the period	$ 13,571
MyPower systems delivered under executed contracts	215,141	$ 13,614
Recognized in cost of revenue within solar energy systems and components sales	(10,490)	(43)
Recognized in operating expenses	(446)
Balance - end of the period	$ 217,776	$ 13,571

Summary of Significant Accoun67

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Cost Activity (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
MyPower Program [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred contract origination cost	$ 27.2	$ 0

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($)	Aug. 07, 2015	Sep. 23, 2014
Business Acquisition [Line Items]
Common stock issued for acquisition		2,284,070
Silevo, Inc. [Member]
Business Acquisition [Line Items]
Cash consideration paid		$ 326,000
Aggregate fair value of common stock on acquisition date		137,958,000
Future obligation		115,300,000
Purchase consideration advance		16,800,000
Silevo, Inc. [Member] | Maximum [Member]
Business Acquisition [Line Items]
Future obligation		$ 150,000,000
Silevo, Inc. [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Common stock issued for acquisition		2,284,070
ILIOSSON, S.A. de C.V. [Member]
Business Acquisition [Line Items]
Cash consideration paid	$ 9,700,000
Future obligation	5,000,000
Earn out payments payable	0
Estimated aggregate earn-out payments	$ 15,600,000

Acquisitions - Schedule of Fair

Acquisitions - Schedule of Fair Value Purchase Consideration as of Acquisition Date (Detail) - USD ($) $ in Thousands	Sep. 23, 2014	Dec. 31, 2014	Dec. 31, 2015
Business Acquisition [Line Items]
Contingent consideration payable		$ 117,197	$ 123,008
Total purchase consideration		$ 115,319
Silevo, Inc. [Member]
Business Acquisition [Line Items]
Cash	$ 326
Aggregate fair value of common stock on acquisition date	137,958
Amounts advanced to Silevo prior to acquisition and costs paid on behalf of sellers at acquisition	16,760
Closing consideration payable	413
Contingent consideration payable	115,319
Total purchase consideration	270,908
Silevo, Inc. [Member] | Unvested Restricted Stock Units [Member]
Business Acquisition [Line Items]
Aggregate fair value of common stock on acquisition date	$ 132

Acquisitions - Summary of Fair

Acquisitions - Summary of Fair Value of Assets Acquired, Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Aug. 07, 2015	Dec. 31, 2014	Sep. 23, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill	$ 321,865		$ 315,920		$ 148,879
Silevo, Inc. [Member]
Business Acquisition [Line Items]
Cash				$ 2,899
Accounts receivable				642
Inventories				8,182
Prepaid and other assets				899
Property, plant and equipment				28,281
Accounts payable and other liabilities				(5,427)
Term loan				(9,103)
Deferred tax liabilities				(27,332)
Intangible assets				119,000
Total identifiable net assets at fair value				118,041
Redeemable noncontrolling interests				(14,174)
Goodwill				167,041
Total purchase consideration				$ 270,908
ILIOSSON, S.A. de C.V. [Member]
Business Acquisition [Line Items]
Cash		$ 145
Accounts receivable		241
Prepaid and other assets		307
Property, plant and equipment		18
Accounts payable and other liabilities		(1,015)
Deferred revenue		(553)
Deferred tax liabilities		(1,855)
Intangible assets		6,420
Total identifiable net assets at fair value		3,708
Goodwill		5,945
Total purchase consideration		$ 9,653

Acquisitions - Summary of Intan

Acquisitions - Summary of Intangible Assets Acquired (Detail) - USD ($) $ in Thousands	Aug. 07, 2015	Sep. 23, 2014	Dec. 31, 2015	Dec. 31, 2014
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets			$ 257,711	$ 263,725
Customer relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets			6,190
Non-compete Agreements [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets			7,189	6,959
Silevo, Inc. [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets		$ 119,000
Silevo, Inc. [Member] | Developed Technology Rights [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets		$ 115,000	115,000	$ 115,000
Acquired intangible assets, weighted average useful life		10 years
Silevo, Inc. [Member] | Build-to-suit Lease Arrangement [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets		$ 4,000
Acquired intangible assets, weighted average useful life		10 years
ILIOSSON, S.A. de C.V. [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 6,420		$ 6,400
ILIOSSON, S.A. de C.V. [Member] | Customer relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 6,190
Acquired intangible assets, weighted average useful life	6 years
ILIOSSON, S.A. de C.V. [Member] | Non-compete Agreements [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 230
Acquired intangible assets, weighted average useful life	3 years

Goodwill and Intangible Asset72

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Aug. 07, 2015
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 257,711,000	$ 263,725,000
Intangible assets impairment	0	0	$ 0
Intangible assets, Write off and cancellations		250,000
Power Saver Agreement [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	17,077,000	17,077,000
Maximum available additional loan capacity	$ 25,000
Customer Lists [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross		12,434,000
Estimated useful lives	30 years
Intangible assets, Write off and cancellations		$ 300,000	$ 1,400,000
ILIOSSON, S.A. de C.V. [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 6,400,000			$ 6,420,000

Goodwill and Intangible Asset73

Goodwill and Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 23, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 257,711	$ 263,725
Intangible Assets, Accumulated Amortization	(62,467)	(27,654)
Intangible Assets, Transfer to solar energy systems, leased and to be leased		(10,755)
Intangible Assets, Write offs and cancellations		(1,679)
Intangible Assets, Net	$ 195,244	$ 223,637		$ 129,290
Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	8 years 3 months 4 days	9 years 4 months 6 days
Silevo, Inc. [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross			$ 119,000
Developed Technology Rights [Member] | Silevo, Inc. [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 115,000	$ 115,000	$ 115,000
Intangible Assets, Accumulated Amortization	(14,596)	(3,096)
Intangible Assets, Net	$ 100,404	$ 111,904
Developed Technology Rights [Member] | Silevo, Inc. [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	10 years	10 years
Developed Technology Rights [Member] | Zep Solar [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 60,100	$ 60,100
Intangible Assets, Accumulated Amortization	(17,664)	(9,070)
Intangible Assets, Net	$ 42,436	$ 51,030
Developed Technology Rights [Member] | Zep Solar [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	7 years	7 years
Trademarks and Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 24,700	$ 24,700
Intangible Assets, Accumulated Amortization	(7,256)	(3,728)
Intangible Assets, Net	$ 17,444	$ 20,972
Trademarks and Trade Names [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	7 years	7 years
Marketing database [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 17,427	$ 17,427
Intangible Assets, Accumulated Amortization	(9,953)	(4,599)
Intangible Assets, Net	$ 7,474	$ 12,828
Marketing database [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	5 years	5 years
Power Saver Agreement [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 17,077	$ 17,077
Intangible Assets, Accumulated Amortization	(3,961)	(2,253)
Intangible Assets, Net	$ 13,116	$ 14,824
Power Saver Agreement [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	10 years	10 years
Customer Lists [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	30 years
Intangible Assets acquired, Gross		$ 12,434
Intangible Assets, Transfer to solar energy systems, leased and to be leased		(10,755)
Intangible Assets, Write offs and cancellations		$ (1,679)
Customer Lists [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives		30 years
Non-compete Agreements [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 7,189	$ 6,959
Intangible Assets, Accumulated Amortization	(3,272)	(1,836)
Intangible Assets, Net	$ 3,917	$ 5,123
Non-compete Agreements [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	5 years	5 years
Customer relationships [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 6,190
Intangible Assets, Accumulated Amortization	(542)
Intangible Assets, Net	$ 5,648
Customer relationships [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	6 years
Other [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 10,028	$ 10,028
Intangible Assets, Accumulated Amortization	(5,223)	(3,072)
Intangible Assets, Net	$ 4,805	$ 6,956
Other [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	6 years	6 years

Goodwill and Intangible Asset74

Goodwill and Intangible Assets - Summary of Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
Balance - beginning of the period	$ 223,637	$ 129,290
Acquisitions	6,420	119,000
Amortization	(34,813)	(24,263)	$ (3,391)
Transfers to solar energy systems, leased and to be leased		(140)
Write-offs and cancellations		(250)
Balance - end of the period	$ 195,244	$ 223,637	$ 129,290

Goodwill and Intangible Asset75

Goodwill and Intangible Assets - Amortization Expense for Identifiable Purchased Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 34,813	$ 24,263	$ 3,391
Operating leases and solar energy incentives cost of revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	17,428	9,962	582
Solar energy systems and components sales cost of revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	3,337	2,605
Cost of Revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	20,765	12,567	582
Sales and marketing [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 14,048	$ 11,696	$ 2,809

Goodwill and Intangible Asset76

Goodwill and Intangible Assets - Summary of Future Amortization Expense for Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
2,016	$ 32,386
2,017	31,150
2,018	29,778
2,019	26,870
2,020	25,950
Thereafter	49,110
Intangible Assets, Net	195,244	$ 223,637	$ 129,290
Cost of Revenue [Member]
Finite Lived Intangible Assets [Line Items]
2,016	20,697
2,017	20,541
2,018	20,541
2,019	20,541
2,020	19,821
Thereafter	44,532
Intangible Assets, Net	146,673
Operating Expense [Member]
Finite Lived Intangible Assets [Line Items]
2,016	11,689
2,017	10,609
2,018	9,237
2,019	6,329
2,020	6,129
Thereafter	4,578
Intangible Assets, Net	$ 48,571

Goodwill and Intangible Asset77

Goodwill and Intangible Assets - Summary of Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill And Intangible Assets Disclosure [Abstract]
Balance - beginning of the period	$ 315,920	$ 148,879
Acquisitions	5,945	167,041
Balance - end of the period	$ 321,865	$ 315,920

Noncancelable Operating Lease78

Noncancelable Operating Lease Payments Receivable - Summary of Future Minimum Lease Payments to be Received from Customers under Noncancelable Operating Leases (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 89,801
2,017	90,352
2,018	91,888
2,019	93,457
2,020	95,079
Thereafter	1,347,298
Total	$ 1,807,875

Noncancelable Operating Lease79

Noncancelable Operating Lease Payments Receivable - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Leases [Abstract]
Contingent rentals from customers	$ 124.7	$ 79.5	$ 42

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 335,439	$ 209,251
Work in progress	7,512	7,972
Total	$ 342,951	$ 217,223

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory reserves	$ 4.5	$ 3.1

Solar Energy Systems, Leased 82

Solar Energy Systems, Leased and To Be Leased - Net - Components of Solar Energy Systems, Leased and to Be Leased (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Solar energy systems leased to customers	$ 3,619,214	$ 2,388,548
Initial direct costs related to customer solar energy system lease acquisition costs	383,506	207,537
Solar energy systems, leased and to be leased, gross	4,002,720	2,596,085
Less accumulated depreciation and amortization	(275,158)	(159,160)
Solar energy systems, leased and to be leased gross, less accumulated depreciation and amortization	3,727,562	2,436,925
Solar energy systems under construction	358,010	131,048
Solar energy systems to be leased to customers	289,981	228,823
Solar energy systems, leased and to be leased - net	$ 4,375,553	$ 2,796,796

Solar Energy Systems, Leased 83

Solar Energy Systems, Leased and To Be Leased - Net - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Solar energy systems [Member]
Capital Leased Assets [Line Items]
Capital leased assets	$ 66.4	$ 66.4
Accumulated depreciation on capital leased assets	10.6	7.9
Energy Storage Systems [Member]
Capital Leased Assets [Line Items]
Capital leased assets	6.3	3.5
Accumulated depreciation on capital leased assets	$ 0.5	$ 0.1

Solar Energy Systems, Leased 84

Solar Energy Systems, Leased and To Be Leased - Net - Schedule of Future Minimum Lease Payments to Lessor (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 2,339
2,017	2,353
2,018	2,367
2,019	2,383
2,020	2,398
Thereafter	18,674
Total	$ 30,514

Solar Energy Systems, Leased 85

Solar Energy Systems, Leased and To Be Leased - Net - Schedule of Future Minimum Annual Lease Receipts from Sub-lessees (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 89,801
2,017	90,352
2,018	91,888
2,019	93,457
2,020	95,079
Thereafter	1,347,298
Total	1,807,875
Subleases [Member]
Operating Leased Assets [Line Items]
2,016	2,444
2,017	2,473
2,018	2,503
2,019	2,534
2,020	2,566
Thereafter	31,591
Total	$ 44,111

Property Plant and Equipment 86

Property Plant and Equipment - Net - Components of Property Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 16, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		$ 316,093	$ 105,989
Less accumulated depreciation and amortization		(53,706)	(30,525)
Property, plant and equipment - net	$ 262,387	262,387	75,464
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		44,036	28,815
Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		41,294	28,724
Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		13,611	5,501
Leasehold Improvements Other [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		19,546	13,992
Other [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		30,861	569
Manufacturing Facilities - Fremont, California [Member] | Manufacturing and Lab Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		84,418	2,325
Manufacturing Facilities - Fremont, California [Member] | Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		53,902
Manufacturing Facilities - China [Member] | Manufacturing and Lab Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		21,714	19,352
Manufacturing Facilities - China [Member] | Land and Buildings [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross		$ 6,711	$ 6,711

Accrued and Other Current Lia87

Accrued and Other Current Liabilities - Schedule of Accrued and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Payables And Accruals [Abstract]
Accrued expenses	$ 110,050	$ 27,485
Accrued compensation	64,988	50,414
Current portion of contingent consideration	42,912	41,978
Accrued warranty	22,993	8,607	$ 7,502
Accrued professional services fees	9,915	6,813
Accrued sales and use taxes	7,875	10,438
Current portion of capital lease obligation	8,208	3,430
Current portion of deferred gain on sale-leaseback transactions	3,243	3,243
Total	$ 270,184	$ 152,408

Other Liabilities and Deferre88

Other Liabilities and Deferred Credits - Summary of Other Liabilities and Deferred Credits (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Deferred gain on sale-leaseback transactions, net of current portion	$ 51,547	$ 54,790
Deferred rent expense	16,184	4,838
Capital lease obligation	39,475	27,791
Liability for receipts from an investor	17,975	3,213
Contingent consideration	80,096	75,219
Participation interest	15,919	15,556
Other noncurrent liabilities	57,810	36,617
Total	$ 279,006	$ 218,024

Indebtedness - Summary of Debt

Indebtedness - Summary of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Oct. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Sep. 23, 2014
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 2,753,746	$ 1,424,340
Current, Carrying Value, Net of Fees			372,221	25,927
Long-Term, Carrying Value, Net of Fees			2,332,600	1,356,393
Unused Borrowing Capacity			$ 234,235	273,085
2.75% convertible senior notes due in 2018 [Member]
Debt Instrument [Line Items]
Maturity Date		Nov. 1, 2018
Interest Rate		2.75%
1.625% convertible senior notes due in 2019 [Member]
Debt Instrument [Line Items]
Maturity Date	Nov. 1, 2019
Interest Rate					1.625%
Zero-Coupon Convertible Senior Notes Due in 2020 [Member]
Debt Instrument [Line Items]
Maturity Date			Dec. 1, 2020
Solar Bonds [Member]
Debt Instrument [Line Items]
Long-Term, Carrying Value, Net of Fees			$ 214,087	3,652
Recourse debt [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			1,511,497	939,667
Current, Carrying Value, Net of Fees			213,191	3,636
Long-Term, Carrying Value, Net of Fees			1,279,235	914,125
Unused Borrowing Capacity			13,053	54,935
Recourse debt [Member] | Secured revolving credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			360,000	130,000
Current, Carrying Value, Net of Fees			22,320
Long-Term, Carrying Value, Net of Fees			333,287	126,659
Unused Borrowing Capacity			$ 13,053	$ 54,935
Maturity Date				Dec. 31, 2016
Maturity Date, Start			Dec. 31, 2016
Maturity Date, End			Dec. 31, 2017
Interest Rate, Low			3.50%
Interest Rate, High			5.80%
Interest Rate				3.40%
Recourse debt [Member] | Vehicle and other loans [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 28,173
Current, Carrying Value, Net of Fees			12,562
Long-Term, Carrying Value, Net of Fees			$ 15,610
Maturity Date, Start			Jan. 31, 2016
Maturity Date, End			Jun. 30, 2019
Interest Rate, Low			2.50%
Interest Rate, High			7.60%
Recourse debt [Member] | 2.75% convertible senior notes due in 2018 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 230,000	$ 230,000
Long-Term, Carrying Value, Net of Fees			$ 225,795	$ 224,311
Maturity Date			Nov. 30, 2018	Nov. 30, 2018
Interest Rate			2.80%	2.80%
Recourse debt [Member] | 1.625% convertible senior notes due in 2019 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 566,000	$ 566,000
Long-Term, Carrying Value, Net of Fees			$ 555,981	$ 553,415
Maturity Date			Nov. 30, 2019	Nov. 30, 2019
Interest Rate			1.60%	1.60%
Recourse debt [Member] | Zero-Coupon Convertible Senior Notes Due in 2020 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 113,000
Long-Term, Carrying Value, Net of Fees			$ 112,784
Maturity Date			Dec. 31, 2020
Interest Rate			0.00%
Recourse debt [Member] | Solar Bonds [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 214,324	$ 3,943
Current, Carrying Value, Net of Fees			178,309	989
Long-Term, Carrying Value, Net of Fees			$ 35,778	$ 2,663
Maturity Date, Start			Jan. 31, 2016	Oct. 31, 2015
Maturity Date, End			Dec. 31, 2030	Oct. 31, 2018
Interest Rate, Low			1.30%	2.00%
Interest Rate, High			5.80%	4.00%
Recourse debt [Member] | Vehicle loans [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value				$ 9,724
Current, Carrying Value, Net of Fees				2,647
Long-Term, Carrying Value, Net of Fees				$ 7,077
Maturity Date, Start				Mar. 31, 2015
Maturity Date, End				Jun. 30, 2019
Interest Rate, Low				1.90%
Interest Rate, High				7.50%
Non-recourse debt [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 1,242,249	$ 484,673
Current, Carrying Value, Net of Fees			159,030	22,291
Long-Term, Carrying Value, Net of Fees			1,053,365	442,268
Unused Borrowing Capacity			221,182	218,150
Non-recourse debt [Member] | Term Loan Assumed From Silevo Acquisition [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value				9,134
Current, Carrying Value, Net of Fees				$ 9,134
Maturity Date				Jun. 30, 2015
Interest Rate				7.80%
Non-recourse debt [Member] | Term loan due in May 2016 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			34,622	$ 34,195
Current, Carrying Value, Net of Fees			$ 33,918
Long-Term, Carrying Value, Net of Fees				31,174
Unused Borrowing Capacity				$ 90,805
Maturity Date			May 31, 2016	May 31, 2016
Interest Rate			3.50%	3.20%
Non-recourse debt [Member] | Term loan due in December 2016 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 112,483	$ 122,655
Current, Carrying Value, Net of Fees			$ 111,248
Long-Term, Carrying Value, Net of Fees				117,879
Unused Borrowing Capacity				$ 127,345
Maturity Date			Dec. 31, 2016	Dec. 31, 2016
Interest Rate, Low			3.60%	3.40%
Interest Rate, High			3.70%	3.50%
Non-recourse debt [Member] | MyPower revolving credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 213,125
Long-Term, Carrying Value, Net of Fees			210,735
Unused Borrowing Capacity			$ 26,875
Maturity Date			Jan. 31, 2017
Interest Rate, Low			3.00%
Interest Rate, High			5.50%
Non-recourse debt [Member] | Revolving aggregation credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 455,693
Long-Term, Carrying Value, Net of Fees			446,963
Unused Borrowing Capacity			$ 194,307
Maturity Date			Dec. 31, 2017
Interest Rate, Low			3.10%
Interest Rate, High			3.20%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2013-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 45,845	$ 49,519
Current, Carrying Value, Net of Fees			3,342	3,167
Long-Term, Carrying Value, Net of Fees			$ 39,669	$ 43,395
Maturity Date			Nov. 30, 2038	Nov. 30, 2038
Interest Rate			4.80%	4.80%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 64,431	$ 67,676
Current, Carrying Value, Net of Fees			2,855	2,686
Long-Term, Carrying Value, Net of Fees			$ 58,938	$ 62,250
Maturity Date			Apr. 30, 2044	Apr. 30, 2044
Interest Rate			4.60%	4.60%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-2 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 193,755	$ 201,494
Current, Carrying Value, Net of Fees			6,319	7,304
Long-Term, Carrying Value, Net of Fees			$ 181,041	$ 187,570
Maturity Date			Jul. 31, 2044	Jul. 31, 2044
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-2 [Member] | Class A [Member]
Debt Instrument [Line Items]
Interest Rate			4.00%	4.00%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-2 [Member] | Class B [Member]
Debt Instrument [Line Items]
Interest Rate			5.40%	5.40%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2015-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 122,295
Current, Carrying Value, Net of Fees			1,348
Long-Term, Carrying Value, Net of Fees			$ 116,019
Maturity Date			Aug. 31, 2045
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2015-1 [Member] | Class A [Member]
Debt Instrument [Line Items]
Interest Rate			4.20%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2015-1 [Member] | Class B [Member]
Debt Instrument [Line Items]
Interest Rate			5.60%

Indebtedness - Summary of Deb90

Indebtedness - Summary of Debt (Parenthetical) (Detail) - Solar Bonds and Solar Bonds Issued to Related Parties [Member] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Maximum amount to be borrowed	$ 350,000,000	$ 200,000,000
Remaining Borrowing Capacity	$ 135,700,000	$ 196,100,000

Indebtedness - Additional Infor

Indebtedness - Additional Information (Detail)

Dec. 16, 2015USD ($)

May. 04, 2015USD ($)

Dec. 24, 2014USD ($)

Dec. 24, 2014USD ($)

Oct. 10, 2014USD ($)

Sep. 30, 2014USD ($)

Jul. 31, 2014USD ($)

Jul. 02, 2014USD ($)

Mar. 20, 2014USD ($)

Jan. 06, 2014USD ($)

Oct. 31, 2013USD ($)

Aug. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Mar. 31, 2015USD ($)

Sep. 30, 2014USD ($)

Jul. 31, 2014USD ($)

Apr. 30, 2014USD ($)

Nov. 30, 2013USD ($)

Dec. 31, 2015USD ($)SecurityLoan$ / shares$ / Derivativeshares

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Jul. 24, 2015USD ($)

Jul. 13, 2015USD ($)

Jun. 29, 2015USD ($)

Jan. 09, 2015USD ($)

Sep. 23, 2014USD ($)

May. 23, 2014USD ($)

Feb. 20, 2014USD ($)

Feb. 04, 2014USD ($)

Jun. 07, 2013USD ($)

Nov. 21, 2011USD ($)

May. 26, 2010USD ($)

Debt Instrument [Line Items]

Capped call option agreement notional amount

$ 65,203,000

Convertible senior notes issued to related parties

$ 12,975,000

Repayments of long-term debt

215,933,000

336,557,000

$ 65,328,000

Loss on extinguishment of long-term debt

$ 2,600,000

$ 1,500,000

$ 400,000

1,093,000

4,533,000

$ 306,000

Credit facility settlement amount

$ 5,500,000

Subsidiary [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 350,000,000

2.75% convertible senior notes due in 2018 [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Nov. 1, 2018

Convertible senior notes aggregate principal amount

$ 230,000,000

Proceeds from convertible debt

$ 222,500,000

Interest Rate

2.75%

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

16.2165

Convertible senior notes, conversion price | $ / shares

$ 61.67

Convertible senior notes, description

The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes.

2.75% convertible senior notes due in 2018 [Member] | Maximum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

21.4868

2.75% convertible senior notes due in 2018 [Member] | Minimum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 46.54

1.625% convertible senior notes due in 2019 [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Nov. 1, 2019

Convertible senior notes aggregate principal amount

$ 66,000,000

Proceeds from convertible debt

$ 64,500,000

Interest Rate

1.625%

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

11.972

Convertible senior notes, conversion price | $ / shares

$ 83.53

Convertible senior notes, description

The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes.

Convertible senior notes issued date

Oct. 10, 2014

Capped call option agreement notional amount

$ 7,600,000

$ 57,600,000

Shares received upon the exercise of the capped call options | shares

6,776,152

Capped call options, specification

(i) the lower of $126.08 or the then market price of its common stock less (ii) $83.53 and divided by (b) the then market price of its common stock. The results of this formula are that the Company would receive more shares as the market price of its common stock exceeds $83.53 and approaches $126.08,

Cap price | $ / Derivative

126.08

Initial strike price | $ / Derivative

83.53

1.625% convertible senior notes due in 2019 [Member] | Private placement [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 500,000,000

Proceeds from convertible debt

$ 488,300,000

1.625% convertible senior notes due in 2019 [Member] | Maximum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

15.8629

Derivative, Expiry date

Oct. 29, 2019

1.625% convertible senior notes due in 2019 [Member] | Minimum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 63.04

Derivative, Expiry date

Sep. 4, 2019

Zero-Coupon Convertible Senior Notes Due in 2020 [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Dec. 1, 2020

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

30.3030

Convertible senior notes, conversion price | $ / shares

$ 33

Convertible senior notes issued to related parties

$ 13,000,000

Debt instrument redeemed description

The convertible senior notes will be redeemable by the Company in the event that the closing price of the Company’s common stock exceeds 200% of the conversion price for 45 consecutive trading days ending within three trading days of such redemption notice at a redemption price of par plus accrued and unpaid interest to, but excluding, the redemption date

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Private placement [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 113,000,000

Proceeds from convertible debt

$ 112,800,000

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Maximum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

38.4615

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Minimum [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 26

Solar Bonds [Member]

Debt Instrument [Line Items]

Debt instrument redeemed description

The Company commenced issuing Solar Bonds with variable interest rates that reset quarterly and that can be redeemed quarterly at the option of the bondholder or the Company, with 30 days’ advance notice

Proceeds from issuance of solar bonds issued to related parties

$ 165,020,000

$ 530,000

Solar bonds due in March 2016 [Member] | Space Exploration Technologies Corporation [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Mar. 31, 2016

Interest Rate

2.00%

Proceeds from issuance of solar bonds issued to related parties

$ 90,000,000

Solar bonds due in June 2016 [Member] | Space Exploration Technologies Corporation [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Jun. 30, 2016

Interest Rate

2.00%

Proceeds from issuance of solar bonds issued to related parties

$ 75,000,000

Term Loan Assumed From Silevo Acquisition [Member] | Silevo, Inc. [Member]

Debt Instrument [Line Items]

Interest Rate

7.80%

Acquired term loan

$ 9,100,000

Term loan due in September 2015 [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 79,000,000

Debt Instrument, interest rate terms

Company’s option, (a) 3.50% plus LIBOR or (b) 3.50% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%.

Term loan due in May 2016 [Member] | May 23, 2014 agreement [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 125,000,000

Debt Instrument, interest rate terms

Company’s option, plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%

Term loan due in May 2016 [Member] | Maximum [Member] | May 23, 2014 agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

4.00%

Term loan due in May 2016 [Member] | Minimum [Member] | May 23, 2014 agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

3.00%

Term loan due in December 2016 [Member]

Debt Instrument [Line Items]

Repayments of long-term debt

$ 75,700,000

Term loan due in December 2016 [Member] | February 4, 2014 agreement [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 250,000,000

$ 220,000,000

$ 100,000,000

Debt Instrument, interest rate terms

Company’s option, 3.25% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%.

Revolving aggregation credit facility [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 500,000,000

$ 650,000,000

Credit facility interest rate terms

The revolving aggregation credit facility bears interest at an annual rate of 2.75% plus (i) for commercial paper loans, the commercial paper rate and (ii) for LIBOR loans, at the Company’s option, three-month LIBOR or daily LIBOR.

Basis interest rate

2.75%

Amount drew under financing agreement

$ 113,100,000

Solar Asset-backed Notes, Series 2013-1 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 54,400,000

Collateral value of solar assets

$ 138,500,000

Debt discount percentage

0.05%

Lease pass-through financing obligation [Member]

Debt Instrument [Line Items]

Lease financing obligations

56,400,000

Lease financing obligation termination

40,200,000

Lease pass-through financing obligation [Member] | VIE, primary beneficiary [Member]

Debt Instrument [Line Items]

Lease financing obligation termination

74,500,000

Solar Asset-backed Notes, Series 2014-1 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 70,200,000

Collateral value of solar assets

$ 129,600,000

Debt discount percentage

0.01%

Solar Asset-backed Notes, Series 2014-2 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 275,600,000

Debt discount percentage

0.01%

Solar Asset-backed Notes, Series 2014-2 [Member] | June 7, 2013 agreement [Member]

Debt Instrument [Line Items]

Settlement of term loan

$ 129,300,000

LIBOR [Member] | Term loan due in September 2015 [Member]

Debt Instrument [Line Items]

Basis interest rate

3.50%

LIBOR [Member] | Term loan due in December 2016 [Member] | February 4, 2014 agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

3.25%

Federal Funds Rate [Member] | Term loan due in May 2016 [Member]

Debt Instrument [Line Items]

Basis interest rate

0.50%

Class A [Member]

Debt Instrument [Line Items]

Basis interest rate

2.50%

Class A [Member] | Solar Asset-backed Notes, Series 2014-2 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

160,000,000

160,000,000

Class A [Member] | Solar Asset-backed Notes, Series 2015-1 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 103,500,000

Debt discount percentage

0.05%

Class B [Member]

Debt Instrument [Line Items]

Basis interest rate

3.00%

Class B [Member] | Solar Asset-backed Notes, Series 2014-2 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 41,500,000

$ 41,500,000

Class B [Member] | Solar Asset-backed Notes, Series 2015-1 [Member]

Debt Instrument [Line Items]

Convertible senior notes aggregate principal amount

$ 20,000,000

Debt discount percentage

1.46%

Revolving credit facility [Member] | MyPower revolving credit facility [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 200,000,000

Credit facility interest rate terms

Company entered into a $200.0 million revolving credit agreement with a syndicate of banks to obtain funding for the MyPower customer loan program. The MyPower revolving credit facility initially provided up to $160.0 million of Class A notes and up to $40.0 million of Class B notes. On December 16, 2015, the committed amount under the Class A notes was increased to $200.0 million. The Class A notes bear interest at an annual rate of (i) for the first $160.0 million, 2.50% and (ii) for the remaining $40.0 million, 3.00%; in each case, plus (a) the commercial paper rate or (b) 1.50% plus adjusted LIBOR.

Revolving credit facility [Member] | LIBOR [Member] | MyPower revolving credit facility [Member]

Debt Instrument [Line Items]

Basis interest rate

1.50%

Revolving credit facility [Member] | Class A [Member] | MyPower revolving credit facility [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 200,000,000

Credit facility interest rate terms

The fee for undrawn commitments under the Class A notes is 0.50% per annum for the first $160.0 million of undrawn commitments and 0.75% per annum for the remaining $40.0 million of undrawn commitments,

Percentage of fee for undrawn commitments

0.50%

Convertible senior notes aggregate principal amount

160,000,000

Revolving credit facility [Member] | Class B [Member] | MyPower revolving credit facility [Member]

Debt Instrument [Line Items]

Credit facility interest rate terms

The fee for undrawn commitments under the Class B notes is 0.50% per annum.

Basis interest rate

5.00%

Percentage of fee for undrawn commitments

0.75%

Convertible senior notes aggregate principal amount

$ 40,000,000

Working Capital Financing [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 16,300,000

Basis interest rate

2.00%

Debt Instrument, interest rate terms

Each tranche bore interest at an annual rate of 2.00% plus the swap rate applicable to the average life of the scheduled lease receipts for the tranche.

Number of funded tranches | SecurityLoan

4

Term Loans [Member] | Term loan due in June 2015 [Member] | June 7, 2013 agreement [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 158,000,000

$ 100,000,000

Credit facility interest rate terms

LIBOR plus 3.25

Term Loans [Member] | LIBOR [Member] | Term loan due in June 2015 [Member] | June 7, 2013 agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

3.25%

Syndicated revolving bank agreement [Member] | Secured revolving credit facility [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 398,500,000

$ 333,500,000

$ 260,000,000

Credit facility interest rate terms

In September 2012, the Company entered into a revolving credit agreement with a syndicate of banks to obtain funding for working capital, letters of credit and funding for general corporate needs. On June 29, 2015, the committed amount under the secured revolving credit facility was increased to $260.0 million. On July 24, 2015, the committed amount under the secured revolving credit facility was increased to $333.5 million. In December 2015, the committed amount under the secured revolving credit facility was increased to $398.5 million, and the maturity date was extended to December 31, 2017 for substantially all amounts borrowed, and to be borrowed, under the secured revolving credit facility. Borrowed funds bear interest, at the Company’s option, at an annual rate of (a) 3.25% plus LIBOR or (b) 2.25% plus the highest of (i) the federal funds rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%.

Debt instrument maturity date

Dec. 31, 2017

Basis interest rate

2.25%

Percentage of fee for undrawn commitments

0.375%

Syndicated revolving bank agreement [Member] | Secured revolving credit facility [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Basis interest rate

3.25%

Syndicated revolving bank agreement [Member] | Secured revolving credit facility [Member] | Federal Funds Rate [Member]

Debt Instrument [Line Items]

Basis interest rate

0.50%

Syndicated revolving bank agreement [Member] | Secured revolving credit facility [Member] | LIBOR Option 2 [Member]

Debt Instrument [Line Items]

Basis interest rate

1.00%

Syndicated revolving bank agreement [Member] | Revolving credit facility [Member] | LIBOR Option 2 [Member]

Debt Instrument [Line Items]

Basis interest rate

1.00%

Indebtedness - Schedule of Prin

Indebtedness - Schedule of Principal Maturities of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
2,016	$ 375,137
2,017	1,034,656
2,018	260,672
2,019	582,970
2,020	145,792
Thereafter	354,519
Total	2,753,746	$ 1,424,340
Recourse Debt Excluding Convertible Senior Notes [Member]
Debt Instrument [Line Items]
2,016	213,570
2,017	350,584
2,018	14,929
2,019	422
2,020	14,992
Thereafter	8,000
Total	602,497
Non-recourse debt [Member]
Debt Instrument [Line Items]
2,016	161,567
2,017	684,072
2,018	15,743
2,019	16,548
2,020	17,800
Thereafter	346,519
Total	1,242,249	$ 484,673
Convertible senior notes [Member]
Debt Instrument [Line Items]
2,018	230,000
2,019	566,000
2,020	113,000
Total	$ 909,000

VIE Arrangements - Summary of N

VIE Arrangements - Summary of Number of Current VIE Funds by Classification of Investor, the Carrying Value, Total Investor Contributions Received and Undrawn Investor Contributions (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)Fund	Dec. 31, 2014USD ($)
Variable Interest Entity [Line Items]
Carrying Value of Solar Energy System	$ 4,375,553	$ 2,796,796
VIEs [Member]
Variable Interest Entity [Line Items]
Number Of Funds | Fund	33
Total Investor Contributions Received	$ 2,503,833
Undrawn Investor Contributions	275,709
Carrying Value of Solar Energy System	$ 2,779,363	$ 1,581,459
Financial Institutions [Member] | VIEs [Member]
Variable Interest Entity [Line Items]
Number Of Funds | Fund	22
Total Investor Contributions Received	$ 1,492,790
Undrawn Investor Contributions	146,662
Carrying Value of Solar Energy System	$ 1,752,262
Corporations [Member] | VIEs [Member]
Variable Interest Entity [Line Items]
Number Of Funds | Fund	6
Total Investor Contributions Received	$ 753,386
Undrawn Investor Contributions	70,996
Carrying Value of Solar Energy System	$ 781,062
Utilities [Member] | VIEs [Member]
Variable Interest Entity [Line Items]
Number Of Funds | Fund	4
Total Investor Contributions Received	$ 255,869
Undrawn Investor Contributions	58,051
Carrying Value of Solar Energy System	$ 242,826
Other Investors [Member] | VIEs [Member]
Variable Interest Entity [Line Items]
Number Of Funds | Fund	1
Total Investor Contributions Received	$ 1,788
Carrying Value of Solar Energy System	$ 3,213

VIE Arrangements - Additional I

VIE Arrangements - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2015
Variable Interest Entity [Line Items]
Total consideration paid	$ 500,000
Accrued in distribution payable		$ 2,700,000
VIEs [Member]
Variable Interest Entity [Line Items]
Fund assets pledged as collateral		$ 0
Silevo's Joint Venture in China [Member]
Variable Interest Entity [Line Items]
Percentage of ownership interest acquired		65.70%
Term of agreement		1 year
Automatic renewal period		1 year

VIE Arrangements - Carrying Val

VIE Arrangements - Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands		Dec. 31, 2015	Dec. 16, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents		$ 382,544		$ 504,383	$ 577,080	$ 160,080
Restricted cash		39,864		20,875
Accounts receivable - net		33,998		22,708
Rebates receivable		11,545		30,021
Inventories		342,951		217,223
Prepaid expenses and other current assets		79,925		50,946
Total current assets		902,138		997,616
Solar energy systems, leased and to be leased – net		4,375,553		2,796,796
Other assets		241,262		67,645
Property, plant and equipment – net		262,387	$ 262,387	75,464
Total assets	[1]	7,287,118		4,551,219
Current liabilities:
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		26,769		8,552
Current portion of deferred U.S. Treasury grant income		15,336		15,330
Accounts payable		364,973		237,809
Customer deposits		6,322		10,560
Current portion of deferred revenue		103,078		86,238
Current portion of long-term debt		180,048		11,781
Deferred revenue, net of current portion		1,010,491		557,408
Deferred U.S. Treasury grant income, net of current portion		382,283		397,486
Other liabilities and deferred credits		279,006		218,024
VIE's assets and liabilities [Member]
Current assets:
Cash and cash equivalents		32,105		26,419
Restricted cash		44		106
Accounts receivable - net		10,116		6,769
Rebates receivable		6,220		25,397
Prepaid expenses and other current assets		1,740		615
Total current assets		50,225		59,306
Solar energy systems, leased and to be leased – net		2,779,363		1,581,459
Other assets		11,204		4,080
Total assets		2,840,792		1,644,845
Current liabilities:
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		26,769		8,552
Current portion of deferred U.S. Treasury grant income		6,506		6,502
Accrued and other current liabilities		598		336
Customer deposits		2,928		6,405
Current portion of deferred revenue		24,794		16,746
Total current liabilities		61,595		38,541
Deferred revenue, net of current portion		308,798		256,200
Deferred U.S. Treasury grant income, net of current portion		164,191		170,548
Other liabilities and deferred credits		28,460		10,825
Total liabilities		563,044		476,114
Silevo's Joint Venture in China [Member]
Current assets:
Cash and cash equivalents		1,432		1,401
Restricted cash		478
Accounts receivable - net		151
Inventories		1,000		614
Prepaid expenses and other current assets		973		1,224
Total current assets		4,034		3,239
Other assets		96
Property, plant and equipment – net		21,960		24,286
Total assets		26,090		27,525
Current liabilities:
Accounts payable		1,954		2,748
Accrued and other current liabilities		1,226		633
Current portion of long-term debt				9,134
Total current liabilities		3,180		12,515
Total liabilities		$ 3,180		$ 12,515
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of December 31, 2015 and 2014 include $2,866,882 and $1,672,370, respectively, being assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets include solar energy systems, leased and to be leased - net of $2,779,363 and $1,581,459 as of December 31, 2015 and 2014, respectively; property, plant and equipment - net of $21,960 and $24,286 as of December 31, 2015 and 2014, respectively; cash and cash equivalents of $33,537 and $27,820 as of December 31, 2015 and 2014, respectively; inventory of $1,000 and $614 as of December 31, 2015 and 2014, respectively; restricted cash, current, of $522 and $106 as of December 31, 2015 and 2014, respectively; accounts receivable - net of $10,267 and $6,769 as of December 31, 2015 and 2014, respectively; prepaid expenses and other current assets of $2,713 and $1,839 as of December 31, 2015 and 2014, respectively; rebates receivable of $6,220 and $25,397 as of December 31, 2015 and 2014, respectively; restricted cash, long-term, of $254 and $300 as of December 31, 2015 and 2014, respectively; and other assets of $11,046 and $3,780 as of December 31, 2015 and 2014, respectively. The Company’s consolidated liabilities as of December 31, 2015 and 2014 included $33,475 and $27,808, respectively, being liabilities of VIEs whose creditors have no recourse to the Company. These liabilities include distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $26,769 and $8,552 as of December 31, 2015 and 2014, respectively; accounts payable of $1,954 and $2,748 as of December 31, 2015 and 2014, respectively; customer deposits of $2,928 and $6,405 as of December 31, 2015 and 2014, respectively; accrued liabilities and other payables of $1,824 and $969 as of December 31, 2015 and 2014, respectively; and current portion of long-term debt of $0 and $9,134 as of December 31, 2015 and 2014, respectively.

Lease Pass-Through Financing 96

Lease Pass-Through Financing Obligation - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)Arrangements	Dec. 31, 2014USD ($)
Property Subject To Or Available For Operating Lease [Line Items]
Number of lease pass-through fund arrangements | Arrangements	8
Initial lease term	20 years
Depreciation on lease	$ 275,158	$ 159,160
Capital lease obligation	39,475	27,791
Current portion of capital lease obligation	8,208	3,430
Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Cost of lease	670,500	540,000
Depreciation on lease	52,800	34,100
Capital lease obligation	89,500	88,700
Current portion of capital lease obligation	$ 34,000	$ 29,200
Service and operational obligation term	5 years
Minimum [Member] | Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	10 years
Maximum [Member] | Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	25 years

Lease Pass-Through Financing 97

Lease Pass-Through Financing Obligation - Summary of Future Minimum Lease Payments to be Received from Investors (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Property Subject To Or Available For Operating Lease [Line Items]
2,016	$ 89,801
2,017	90,352
2,018	91,888
2,019	93,457
2,020	95,079
Thereafter	1,347,298
Total	1,807,875
Investors [Member]
Property Subject To Or Available For Operating Lease [Line Items]
2,016	26,698
2,017	27,177
2,018	26,780
2,019	26,283
2,020	26,246
Thereafter	134,521
Total	$ 267,705

Sale-Leaseback Arrangements - A

Sale-Leaseback Arrangements - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2015	Dec. 31, 2014
Sale Leaseback Transaction [Line Items]
Master leaseback arrangement term	15 years	10 years
Value of assets sold to investor under leaseback arrangement	$ 25,200,000
Cost of assets contributed to subsidiary		$ 44,600,000	$ 44,600,000
Sales-leaseback arrangements, amounts due to investors		$ 0
Sale-leaseback Arrangement [Member]
Sale Leaseback Transaction [Line Items]
Restricted cash	$ 250,000

Sale-Leaseback Financing Obli99

Sale-Leaseback Financing Obligation - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2015	Dec. 31, 2014
Sale Leaseback Transaction [Line Items]
Gross cash consideration from lease agreement		$ 27,200
Net cash consideration from lease agreement		$ 3,500	$ 23,700
Interest rate of sale-leaseback agreement		4.37%
Lease term	15 years	10 years
Sale-leaseback financing obligation outstanding		$ 13,900	14,300
Current portion of sale-leaseback financing obligation		500	400
Sale-leaseback financing obligation, net of current portion		13,400	$ 13,900
Sale-Leaseback Financing Obligation [Member]
Sale Leaseback Transaction [Line Items]
Restricted cash escrow		$ 250
Sale Leaseback Solar Energy System Asset [Member]
Sale Leaseback Transaction [Line Items]
Property and equipment, Useful Lives		30 years
Minimum [Member]
Sale Leaseback Transaction [Line Items]
Lease extension period		2 years
Maximum [Member]
Sale Leaseback Transaction [Line Items]
Lease extension period		6 years
Property and equipment, Useful Lives		30 years

Sale-Leaseback Financing Obl100

Sale-Leaseback Financing Obligation - Schedule of Future Minimum Annual Rentals to Be Received from Customers (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 485
2,017	494
2,018	504
2,019	514
2,020	524
Thereafter	2,204
Total	$ 4,725

Sale-Leaseback Financing Obl101

Sale-Leaseback Financing Obligation - Schedule of Future Minimum Annual Lease Payments to Investor under Financing Arrangement (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 1,264
2,017	1,270
2,018	1,277
2,019	1,284
Total	$ 5,095

Redeemable Noncontrolling In102

Redeemable Noncontrolling Interests in Subsidiaries - Activity of Redeemable Noncontrolling Interests in Subsidiaries (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Redeemable Noncontrolling Interest [Line Items]
Beginning balance	$ 1,155,584	$ 804,415	$ 280,394
Contributions from noncontrolling interests	681,994	517,471	189,779
Net loss	(768,822)	(375,230)	(151,758)
Distributions to noncontrolling interests	(104,875)	(90,974)	(122,641)
Transfers from noncontrolling interests in subsidiaries		25,248
Ending balance	1,413,628	1,155,584	804,415
Redeemable Noncontrolling Interests [Member]
Redeemable Noncontrolling Interest [Line Items]
Beginning balance	186,788	44,709	12,827
Contributions from noncontrolling interests	415,493	260,492	172,913
Net loss	(258,493)	(141,072)	(118,854)
Distributions to noncontrolling interests	(22,853)	(14,313)	(22,726)
Transfers from noncontrolling interests in subsidiaries		25,248
Acquisition of redeemable noncontrolling interests in subsidiaries		(2,450)
Ending balance	$ 320,935	186,788	44,709
Redeemable Noncontrolling Interests [Member] | Paramount Energy Solutions Llc [Member]
Redeemable Noncontrolling Interest [Line Items]
Noncontrolling interest arising from acquisition of Paramount Energy			$ 549
Redeemable Noncontrolling Interests [Member] | Silevo, Inc. [Member]
Redeemable Noncontrolling Interest [Line Items]
Redeemable noncontrolling interests arising from acquisition of Silevo		$ 14,174

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 23, 2014	Dec. 11, 2013	Oct. 21, 2013	Sep. 06, 2013	May. 08, 2013	Dec. 31, 2013
Schedule Of Capitalization Equity [Line Items]
Warrants exercised to purchase common stock, shares					1,485,010
Proceeds from exercise of common stock warrants					$ 8,000	$ 8,034
Common stock issued for acquisition	2,284,070
Issuance of common stock from public offering, shares			3,910,000
Proceeds from issuance of common stock			$ 174,083			$ 174,083
Paramount Energy Solutions Llc [Member]
Schedule Of Capitalization Equity [Line Items]
Common stock issued for acquisition				3,674,565
Zep Solar [Member]
Schedule Of Capitalization Equity [Line Items]
Common stock issued for acquisition		2,751,782

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Reserved Shares of Common Stock for Future Issuance (Detail) - shares shares in Thousands	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Awards available for grant	3,517	7,919
Awards outstanding	21,891	14,979
Employee Stock Purchase Plan	1,300	1,300
Convertible senior notes outstanding	18,267	13,920
Total	44,975	38,118

Equity Award Plans - Additional

Equity Award Plans - Additional Information (Detail)	Sep. 15, 2015Tranche$ / sharesshares	Jun. 30, 2015USD ($)shares	Sep. 30, 2012USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted stock options at fair market value on grant date				not less than 100%
Holding percent of stockholder				10.00%
Exercisable options granted				10 years
Non-statutory stock option awards share | shares				6,448,000	5,544,000	4,364,000
Percentage of outstanding stock options, before vested and exercisable				67.70%
Grant date fair market value of options that vested | $				$ 109,700,000	$ 54,900,000	$ 28,300,000
Total unrecognized stock-based compensation , net of estimated forfeitures | $				$ 265,300,000	$ 242,900,000
Weighted-average period				5 years 6 months 22 days	2 years 9 months 4 days
Stock-based compensation expense | $				$ 116,800,000	$ 88,900,000	27,900,000
Founder Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards exercise price per share | $ / shares	$ 48.97
Non-statutory stock option awards term	10 years
Non-statutory stock option awards equal tranches | Tranche	10
Non-statutory stock option awards trading period	90 days
Non-vested stock options outstanding | shares				5,000,000
Total unrecognized stock-based compensation , net of estimated forfeitures | $				$ 118,800,000
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized stock-based compensation , net of estimated forfeitures | $				$ 121,500,000	$ 55,200,000
Weighted-average period				3 years 3 months 22 days	3 years 3 months 18 days
Grant date fair value of RSUs vested | $				$ 23,500,000	$ 3,200,000	$ 400,000
Zep Solar [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option grant to purchase shares of common stock | shares				303,151
Nonemployee director [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option grant to purchase shares of common stock | shares		33,333	30,000
Annual cash retainer | $		$ 20,000	$ 15,000
Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share | shares	3,000,000
Chief Technology Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share | shares	2,000,000
Additional stock options [Member] | Nonemployee director [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option grant to purchase shares of common stock | shares		30,000	15,000
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercisable options granted				4 years
10% or greater stockholder [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise price as percentage of fair value per share on the grant date				110.00%

Equity Award Plans - Summary of

Equity Award Plans - Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Stock Options, Outstanding, Balance	13,950	13,949	14,903
Stock Options, Granted	6,448	5,544	4,364
Stock Options, Issued in connection with a business acquisition			303
Stock Options, Exercised	(951)	(3,176)	(4,260)
Stock Options, Canceled	(1,132)	(2,367)	(1,361)
Stock Options, Outstanding, Balance	18,315	13,950	13,949	14,903
Stock Options, Vested and exercisable	8,029	6,537	6,696
Stock Options, Vested and expected to vest	15,184	12,423	12,828
Weighted-Average Exercise Price, Outstanding, Balance	$ 32.89	$ 14.77	$ 4.80
Weighted-Average Exercise Price, Granted	49.67	65.69	39.02
Weighted-Average Exercise Price, Exercised, Issued in connection with acquisition			1.97
Weighted-Average Exercise Price, Exercised	12.25	6.38	3.65
Weighted-Average Exercise Price, Canceled	56.07	38.51	15.30
Weighted-Average Exercise Price, Outstanding, Balance	38.43	32.89	14.77	$ 4.80
Weighted-Average Exercise Price, Options vested and exercisable	21.53	12.72	4.62
Weighted-Average Exercise Price, Options vested and expected to vest	$ 35.94	$ 30.15	$ 13.53
Weighted-Average Remaining Contractual Term Years, Outstanding	7 years 8 months 27 days	7 years 7 months 21 days	7 years 6 months 7 days	7 years 8 months 1 day
Weighted-Average Remaining Contractual Term Years, Options vested and exercisable	5 years 10 months 17 days	6 years 3 months 18 days	6 years 6 months 15 days
Weighted-Average Remaining Contractual Term Years, Options vested and expected to vest	7 years 4 months 13 days	7 years 5 months 16 days	7 years 4 months 28 days
Aggregate Intrinsic Value, Outstanding, Balance	$ 342,293	$ 586,740	$ 107,653
Aggregate Intrinsic Value, Exercised	37,929	185,822	149,653
Aggregate Intrinsic Value, Outstanding, Balance	293,855	342,293	586,740	$ 107,653
Aggregate Intrinsic Value, Options vested and exercisable	258,310	272,140	349,523
Aggregate Intrinsic Value, Options vested and expected to vest	$ 287,673	$ 333,813	$ 555,412

Equity Award Plans - Summary107

Equity Award Plans - Summary of Stock Option Activity (Parenthetical) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Weighted-average fair value, Options Granted	$ 31.24	$ 47.45	$ 27.55
Weighted-average fair value, issued in connection with a business acquisition			$ 49.13

Equity Award Plans - Summary108

Equity Award Plans - Summary of Fair Value of Stock Options Granted Using Weighted-Average Assumptions (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Dividend yield	0.00%	0.00%	0.00%
Annual risk-free rate of return	2.14%	1.95%	1.45%
Expected volatility	65.76%	83.66%	92.86%
Expected term (years)	7 years 7 days	6 years 3 months	6 years 22 days

Equity Award Plans - Summary109

Equity Award Plans - Summary of RSU Activity (Detail) - Restricted Stock Units [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted Stock Units, Outstanding, Beginning balance	1,029	20	17
Restricted Stock Units, Granted	3,332	1,097	17
Restricted Stock Units, Released		(52)	(14)
Restricted Stock Units, Cancelled	(392)	(36)
Restricted Stock Units, Outstanding, Ending balance	3,577	1,029	20
Restricted Stock Units, Vested	(392)
Restricted Stock Units, Expected to vest - December 31, 2015	2,741
Weighted-Average Fair Value, Outstanding, Beginning balance	$ 61.16	$ 25.46	$ 18.48
Weighted-Average Fair Value, Granted	47.99	61.92	35
Weighted-Average Fair Value, Released		60.81	50.18
Weighted-Average Fair Value, Cancelled	56.29	64.79
Weighted-Average Fair Value, Outstanding, Ending balance	49.53	$ 61.16	$ 25.46
Weighted-Average Fair Value, Vested	60.19
Weighted-Average Fair Value, Expected to vest - December 31, 2015	$ 50.67

Equity Award Plans - Summary110

Equity Award Plans - Summary of Stock-Based Compensation Expense Capitalized (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Inventories [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ 226	$ 192	$ 433
Other Assets [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	3,136	142
Property, Plant and Equipment - Net [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	2,997	5,340
Solar energy systems [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ 24,075	$ 17,700	$ 6,576

Equity Award Plans - Summary111

Equity Award Plans - Summary of Stock-Based Compensation Expense Recognized (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 116,800	$ 88,900	$ 27,900
Cost of Revenue [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	2,855	2,251	741
Sales and marketing [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	24,176	16,391	4,003
General and administrative [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	45,135	40,897	15,914
Research and development [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 14,203	$ 6,023	$ 269

Income Taxes - Components of Do

Income Taxes - Components of Domestic and Foreign (Loss) Income before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
United States	$ (1,467,184)	$ (718,416)	$ (272,603)
Noncontrolling interest and redeemable noncontrolling interests	710,492	319,196	95,968
Foreign	(8,804)	(2,746)	78
Total	$ (765,496)	$ (401,966)	$ (176,557)

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Provision (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current:
Federal	$ 2,946	$ 10	$ 10
State	812	473	80
Foreign	95	100	26
Total current provision	3,853	583	116
Deferred:
Federal	13	(26,528)	(22,691)
State	3	(791)	(2,224)
Foreign	(543)
Total deferred provision	(527)	(27,319)	(24,915)
Total provision (benefit) for income taxes	$ 3,326	$ (26,736)	$ (24,799)

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	(35.00%)	(34.00%)	(34.00%)
State income taxes (net of federal benefit)	(5.66%)	(1.71%)	(0.88%)
Foreign income and withholding taxes	(0.04%)	0.44%	1.41%
Noncontrolling interests and redeemable noncontrolling interests adjustment	27.99%	5.18%	(16.62%)
Investment in certain financing funds	(0.45%)	16.49%	36.20%
Stock-based compensation	0.89%	2.35%	1.77%
Prepaid tax expense	(19.38%)	(5.45%)	(1.39%)
Other	0.03%	1.24%	(3.74%)
Tax credits	(1.65%)	(1.49%)	(1.75%)
Change in valuation allowance	33.70%	10.30%	4.96%
Effective tax rate	0.43%	(6.65%)	(14.04%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2014
Deferred tax assets:
Accruals and reserves	$ 156,225	$ 29,142
Net operating losses	23,869	86,322
Accelerated gain on assets	26,005	25,710
Investment in certain financing funds	485,159	288,556
Tax rebate revenue	43,037	41,710
Stock-based compensation	47,605	21,769
Other deferred tax assets	9,887	5,507
Tax credits	7,946	10,849
Gross deferred tax assets	799,733	509,565
Valuation allowance	(369,157)	(111,222)
Net deferred tax assets	430,576	398,343
Deferred tax liabilities:
Depreciation and amortization	(279,492)	(239,170)	$ (1,600)
Investment in certain financing funds		(86,518)
Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities	(152,457)	(72,700)
Gross deferred tax liabilities	(431,949)	(398,388)
Net deferred taxes	$ (1,373)	$ (45)

Income Taxes - Schedule of Curr

Income Taxes - Schedule of Current and Noncurrent Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current:
Deferred tax assets		$ 17,381
Less: valuation allowance		(4,232)
Net current deferred tax assets		13,149
Noncurrent:
Deferred tax assets	$ 367,784	488,043
Deferred tax liabilities		(394,247)
Total noncurrent gross deferred tax assets	367,784	93,796
Less: valuation allowance	(369,157)	(106,990)
Net noncurrent deferred tax liabilities	$ (1,373)	$ (13,194)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2012	Dec. 31, 2013
Income Tax Contingency [Line Items]
Increase (Decrease) in valuation allowance		$ 257,900,000	$ 51,300,000
Percentage Ownership Of Financing Funds				100.00%
Taxable income resulting from liquidating distributions				$ 0
Deferred tax liability, accelerated depreciation for tax purposes	$ 1,600,000	279,492,000	239,170,000
Net income tax expense after valuation allowance applied	$ 0
Unrecognized Tax Benefits		10,096,000	531,000		$ 120,000
Unrecognized tax benefits that would impact effective tax rate if recognized		5,000,000
Interest and penalties accrued for uncertain tax positions		0	0		$ 0
Unrecognized tax benefits, increase (decrease) from uncertain tax position		$ 0
Maximum [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives		30 years
Solar Energy Systems Leased and to be Leased [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives		30 years
Other Non-Current Asset [Member]
Income Tax Contingency [Line Items]
Increase in prepaid tax expense		$ 105,800,000	3,700,000
Silevo, Inc. [Member]
Income Tax Contingency [Line Items]
Increase (Decrease) in valuation allowance			(27,300,000)
Investment Tax Credit [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		0	6,600,000
Federal [Member]
Income Tax Contingency [Line Items]
NOL carryforwards		$ 29,500,000	439,800,000
NOL carryforwards, limitation on use		Expire at various dates beginning in 2028 if not utilized
Federal [Member] | Research and Development Tax Credits [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		$ 11,100,000	600,000
Tax credit carryforward, limitation on use		Begins to expire in 2026 if not utilized
Federal [Member] | Minimum Tax Credit [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		$ 19,000,000	300,000
California [Member]
Income Tax Contingency [Line Items]
NOL carryforwards		$ 27,900,000	228,400,000
NOL carryforwards, limitation on use		Expire at various dates beginning in 2028 if not utilized
California [Member] | Research and Development Tax Credits [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		$ 8,700,000	1,600,000
California [Member] | Minimum Tax Credit [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		3,500,000	200,000
Other state [Member]
Income Tax Contingency [Line Items]
NOL carryforwards		$ 235,500,000	77,700,000
NOL carryforwards, limitation on use		Expire at various dates beginning in 2016 if not utilized
Other state [Member] | Windfall stock option deduction [Member]
Income Tax Contingency [Line Items]
NOL carryforwards		$ 155,700,000
Foreign country [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards		$ 2,200,000	$ 2,200,000
Tax credit carryforward, limitation on use		Begins to expire in 2023 if not utilized
U.S. and State Jurisdictions [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations		3 years
U.S. and State Jurisdictions [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations		5 years

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Balance, January 1	$ 531	$ 120
Acquired		434	$ 120
True-up to prior year ending balance		(23)
Additions related to positions from the current year	1,384
Additions related to positions from the prior years	8,181
Balance, December 31	$ 10,096	$ 531	$ 120

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation And Retirement Disclosure [Abstract]
Contributions to Retirement Plan	$ 0	$ 0	$ 0

Related Party Transactions - Co

Related Party Transactions - Components of Related Party Transactions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue:
Solar energy systems sales to related parties	$ 79	$ 2,479	$ 17
Expenditures:
Purchases of inventories or equipment from related parties	7,809	3,383	1,741
Fees paid or payable to related parties (included in sales and marketing expense)		103	$ 81
Interest paid or payable to related parties (included in interest expense — net)	$ 2,125	$ 3

Related Party Transactions - Su

Related Party Transactions - Summary of Related Party Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Due from related parties (included in accounts receivable)	$ 30	$ 30
Due to related parties (included in accounts payable)	3,961	300
Due to related parties (included in solar bonds)	165,220	530
Due to related parties (included in convertible senior notes)	12,975
Due to related parties (included in accrued and other current liabilities)	$ 1,249	$ 3

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) ft² in Millions	Dec. 31, 2015USD ($)	Sep. 30, 2014USD ($)ft²a$ / yrGW	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Dec. 16, 2015USD ($)
Long Term Purchase Commitment [Line Items]
Aggregate rent expense for facilities and equipment			$ 41,100,000	$ 32,900,000	$ 13,800,000
Property, plant and equipment – net	$ 262,387,000		262,387,000	75,464,000		$ 262,387,000
Letters of credit outstanding	$ 25,400,000		$ 25,400,000
Letters of credit, fee percentage	3.40%
Law suit filing date			March 28, 2014
Loss contingency lawsuit filing complaint renewed motion to dismiss date			Aug. 7, 2015
Maximum [Member]
Long Term Purchase Commitment [Line Items]
Initial direct costs related to solar energy systems leased to customers			20 years
Minimum [Member]
Long Term Purchase Commitment [Line Items]
Initial direct costs related to solar energy systems leased to customers			10 years
Build-to-suit Lease Arrangement [Member] | Construction in Progress [Member]
Long Term Purchase Commitment [Line Items]
Property, plant and equipment – net	$ 284,500,000		$ 284,500,000	$ 26,500,000
Build-to-suit Lease Arrangement [Member] | Research Foundation [Member]
Long Term Purchase Commitment [Line Items]
Area of manufacturing facility | ft²		1
Capacity to produce solar panels | GW		1
Number of acres producing solar panels | a		88.2
Acquisition of manufacturing equipment		$ 348,100,000
Additional specified scope costs		$ 51,900,000
Initial direct costs related to solar energy systems leased to customers			10 years
Operating lease, option to renew, amount per year | $ / yr		2
Contractual obligation		$ 41,200,000
Lease arrangement, amount required to spend or incur		5,000,000,000
Build-to-suit Lease Arrangement [Member] | Research Foundation [Member] | Maximum [Member]
Long Term Purchase Commitment [Line Items]
Construction cost committed		$ 350,000,000

Commitments and Contingencie123

Commitments and Contingencies - Future Minimum Lease Payments under Noncancelable Leases (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,016	$ 57,791
2,017	53,277
2,018	43,713
2,019	30,573
2,020	18,770
Thereafter	76,640
Total minimum lease payments	$ 280,764

Basic and Diluted Net Loss P124

Basic and Diluted Net Loss Per Share - Computation of Company's Basic and Diluted Net Loss Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Net loss attributable to stockholders	$ (58,330)	$ (56,034)	$ (55,790)
Net loss attributable to common stockholders, basic	(58,330)	(56,034)	(55,790)
Net loss attributable to common stockholders, diluted	$ (58,330)	$ (56,034)	$ (55,790)
Weighted-average shares used to compute net loss per share attributable to common stockholders, basic	97,200,925	93,333,880	79,781,976
Weighted-average shares used to compute net loss per share attributable to common stockholders, diluted	97,200,925	93,333,880	79,781,976
Net loss per share attributable to common stockholders, basic	$ (0.60)	$ (0.60)	$ (0.70)
Net loss per share attributable to common stockholders, diluted	$ (0.60)	$ (0.60)	$ (0.70)

Basic and Diluted Net Loss P125

Basic and Diluted Net Loss Per Share - Schedule of Weighted-Average Outstanding Shares of Common Stock Equivalents Excluded from Computation of Diluted Net Loss Per Share (Detail) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Preferred stock warrants and common stock warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock equivalents excluded from the computation of diluted net income (loss) per share			516,702
Common stock options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock equivalents excluded from the computation of diluted net income (loss) per share	14,924,720	14,332,220	14,412,968
Restricted Stock Units [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock equivalents excluded from the computation of diluted net income (loss) per share	2,387,711	341,598	21,681
Convertible debt securities [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Common stock equivalents excluded from the computation of diluted net income (loss) per share	10,740,484	5,434,673	735,740

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event - USD ($)	Jan. 31, 2016	Jan. 21, 2016
Solar Loan-Backed Notes Maturing September 2048
Subsequent Event [Line Items]
Convertible senior notes aggregate principal amount		$ 185,000,000
Debt maturity date		2048-09
Syndicate of Banks
Subsequent Event [Line Items]
Term loan maturity period	5 years
Maximum amount to be borrowed under financing agreement	$ 160,000,000