SolarCity 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2016shares
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Trading Symbol	SCTY
Entity Registrant Name	SOLARCITY CORP
Entity Central Index Key	1,408,356
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	100,739,878

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents		$ 259,342	$ 382,544
Short-term investments			11,311
Restricted cash		61,079	39,864
Accounts receivable (net of allowances for doubtful accounts of $12,233 and $4,292 as of September 30, 2016 and December 31, 2015, respectively)		65,112	33,998
Rebates receivable (net of reserves of $2,972 and $2,207 as of September 30, 2016 and December 31, 2015, respectively)		11,999	11,545
Inventories		206,205	342,951
Prepaid expenses and other current assets		73,247	79,925
Total current assets		676,984	902,138
Solar energy systems, leased and to be leased – net		5,493,026	4,375,553
Property, plant and equipment – net		250,934	262,387
Build-to-suit lease asset under construction		752,425	284,500
Goodwill and intangible assets – net		472,557	517,109
MyPower customer notes receivable, net of current portion		526,703	488,461
MyPower deferred costs		236,574	215,708
Other assets		271,625	241,262
Total assets	[1]	8,680,828	7,287,118
Current liabilities:
Accounts payable		253,077	364,973
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		25,106	26,769
Current portion of deferred U.S. Treasury grant income		14,549	15,336
Accrued and other current liabilities		236,951	276,506
Current portion of deferred revenue		113,908	103,078
Current portion of long-term debt		285,507	180,048
Current portion of solar asset-backed notes		19,658	13,864
Current portion of financing obligation		44,953	34,479
Total current liabilities		1,176,194	1,193,362
Deferred revenue, net of current portion		1,084,442	1,010,491
Long-term debt, net of current portion		1,283,540	1,006,595
Convertible senior notes		884,679	881,585
Convertible senior notes issued to related parties		12,978	12,975
Solar asset-backed notes, net of current portion		550,695	395,667
Long-term deferred tax liability		71	1,373
Financing obligation, net of current portion		71,772	68,940
Deferred U.S. Treasury grant income, net of current portion		351,738	382,283
Build-to-suit lease liability		752,425	284,500
Other liabilities and deferred credits		361,996	279,006
Total liabilities	[1]	6,682,118	5,552,555
Commitments and contingencies (Note 13)
Redeemable noncontrolling interests in subsidiaries		284,158	320,935
Stockholders' equity:
Common stock, $0.0001 par value - authorized, 1,000,000 shares as of September 30, 2016 and December 31, 2015; issued and outstanding, 100,740 and 97,864 shares as of September 30, 2016 and December 31, 2015, respectively		10	10
Additional paid-in capital		1,315,874	1,195,246
Accumulated deficit		(343,952)	(316,690)
Total stockholders' equity		971,932	878,566
Noncontrolling interests in subsidiaries		742,620	535,062
Total equity		1,714,552	1,413,628
Total liabilities and equity		8,680,828	7,287,118
Solar Bonds [Member]
Current liabilities:
Current portion of solar bonds		17,385	13,189
Current portion of solar bonds issued to related parties		165,100	165,120
Solar bonds, net of current portion		51,488	35,678
Solar bonds issued to related parties, net of current portion		$ 100,100	$ 100
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of September 30, 2016 and December 31, 2015 included $3,887,972 and $2,866,882, respectively, of assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets included solar energy systems, leased and to be leased - net of $3,731,864 and $2,779,363 as of September 30, 2016 and December 31, 2015, respectively; property, plant and equipment - net of $0 and $21,960 as of September 30, 2016 and December 31, 2015, respectively; cash and cash equivalents of $47,267 and $33,537 as of September 30, 2016 and December 31, 2015, respectively; inventory of $0 and $1,000 as of September 30, 2016 and December 31, 2015, respectively; restricted cash, current, of $20,108 and $522 as of September 30, 2016 and December 31, 2015, respectively; accounts receivable - net of $31,336 and $10,267 as of September 30, 2016 and December 31, 2015, respectively; prepaid expenses and other current assets of $2,321 and $2,713 as of September 30, 2016 and December 31, 2015, respectively; rebates receivable of $7,524 and $6,220 as of September 30, 2016 and December 31, 2015, respectively; and other assets of $47,552 and $11,300 as of September 30, 2016 and December 31, 2015, respectively. The Company’s consolidated liabilities as of September 30, 2016 and December 31, 2015 included $407,740 and $33,475, respectively, of liabilities of VIEs whose creditors have no recourse to the Company. These liabilities included distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $25,106 and $26,769 as of September 30, 2016 and December 31, 2015, respectively; accounts payable of $7 and $1,954 as of September 30, 2016 and December 31, 2015, respectively; customer deposits of $2,276 and $2,928 as of September 30, 2016 and December 31, 2015, respectively; accrued liabilities and other payables of $4,178 and $1,824 as of September 30, 2016 and December 31, 2015, respectively; current portion of long-term debt of $10,352 and $0 as of September 30, 2016 and December 31, 2015, respectively; long-term debt, net of current portion of $365,821 and $0 as of September 30, 2016 and December 31, 2015, respectively

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
Allowances for doubtful accounts		$ 12,233	$ 4,292
Rebate reserves		$ 2,972	$ 2,207
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares authorized		1,000,000,000	1,000,000,000
Common stock, shares issued		100,740,000	97,864,000
Common stock, shares outstanding		100,740,000	97,864,000
Total assets	[1]	$ 8,680,828	$ 7,287,118
Solar energy systems, leased and to be leased – net		5,493,026	4,375,553
Property, plant and equipment – net		250,934	262,387
Cash and cash equivalents		259,342	382,544
Inventories		206,205	342,951
Restricted cash, current		61,079	39,864
Accounts receivable (net of allowances for doubtful accounts of $12,233 and $4,292 as of September 30, 2016 and December 31, 2015, respectively)		65,112	33,998
Prepaid expenses and other current assets		73,247	79,925
Rebates receivable		11,999	11,545
Other assets		271,625	241,262
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		25,106	26,769
Accounts payable		253,077	364,973
Current portion of long-term debt		285,507	180,048
Long-term debt, net of current portion		1,283,540	1,006,595
VIEs [Member]
Total assets		3,887,972	2,866,882
Solar energy systems, leased and to be leased – net		3,731,864	2,779,363
Property, plant and equipment – net		0	21,960
Cash and cash equivalents		47,267	33,537
Inventories		0	1,000
Restricted cash, current		20,108	522
Accounts receivable (net of allowances for doubtful accounts of $12,233 and $4,292 as of September 30, 2016 and December 31, 2015, respectively)		31,336	10,267
Prepaid expenses and other current assets		2,321	2,713
Rebates receivable		7,524	6,220
Other assets		47,552	11,300
Non recourse Variable Interest Entity's (VIE) liabilities		407,740	33,475
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		25,106	26,769
Accounts payable		7	1,954
Customer deposits		2,276	2,928
Accrued liabilities and other payables		4,178	1,824
Current portion of long-term debt		10,352	0
Long-term debt, net of current portion		$ 365,821	$ 0
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of September 30, 2016 and December 31, 2015 included $3,887,972 and $2,866,882, respectively, of assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets included solar energy systems, leased and to be leased - net of $3,731,864 and $2,779,363 as of September 30, 2016 and December 31, 2015, respectively; property, plant and equipment - net of $0 and $21,960 as of September 30, 2016 and December 31, 2015, respectively; cash and cash equivalents of $47,267 and $33,537 as of September 30, 2016 and December 31, 2015, respectively; inventory of $0 and $1,000 as of September 30, 2016 and December 31, 2015, respectively; restricted cash, current, of $20,108 and $522 as of September 30, 2016 and December 31, 2015, respectively; accounts receivable - net of $31,336 and $10,267 as of September 30, 2016 and December 31, 2015, respectively; prepaid expenses and other current assets of $2,321 and $2,713 as of September 30, 2016 and December 31, 2015, respectively; rebates receivable of $7,524 and $6,220 as of September 30, 2016 and December 31, 2015, respectively; and other assets of $47,552 and $11,300 as of September 30, 2016 and December 31, 2015, respectively. The Company’s consolidated liabilities as of September 30, 2016 and December 31, 2015 included $407,740 and $33,475, respectively, of liabilities of VIEs whose creditors have no recourse to the Company. These liabilities included distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $25,106 and $26,769 as of September 30, 2016 and December 31, 2015, respectively; accounts payable of $7 and $1,954 as of September 30, 2016 and December 31, 2015, respectively; customer deposits of $2,276 and $2,928 as of September 30, 2016 and December 31, 2015, respectively; accrued liabilities and other payables of $4,178 and $1,824 as of September 30, 2016 and December 31, 2015, respectively; current portion of long-term debt of $10,352 and $0 as of September 30, 2016 and December 31, 2015, respectively; long-term debt, net of current portion of $365,821 and $0 as of September 30, 2016 and December 31, 2015, respectively

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue from periodic billings:
Periodic operating lease billings and incentives	$ 96,837	$ 63,215	$ 245,931	$ 158,968
Sale of solar renewable energy credits	7,518	4,455	18,313	10,011
Revenue from solar energy systems under long-term loan arrangements	18,253	9,071	83,708	18,385
Total revenue from periodic billings	122,608	76,741	347,952	187,364
Solar energy systems and components sales revenue	57,522	19,727	105,219	47,641
Revenue from operating lease prepayments and upfront incentives	20,421	17,389	55,736	49,134
Total revenue	200,551	113,857	508,907	284,139
Cost of revenue:
Cost of periodic billings revenue (exclusive of depreciation and amortization)	24,189	17,907	59,996	38,397
Cost of solar energy systems and components sales revenue (exclusive of amortization and warranty)	49,025	20,523	108,851	48,854
Depreciation, amortization and warranty	55,745	50,139	167,180	106,517
Total cost of revenue	128,959	88,569	336,027	193,768
Gross profit	71,592	25,288	172,880	90,371
Operating expenses:
Sales and marketing	102,639	129,284	345,369	329,115
General and administrative	87,423	69,423	260,446	168,288
Pre-production expense	19,335		55,107
Restructuring and other	34,158		63,241
Research and development	14,129	17,652	42,423	42,173
Total operating expenses	257,684	216,359	766,586	539,576
Loss from operations	(186,092)	(191,071)	(593,706)	(449,205)
Interest and other expenses:
Interest expense (excluding amortization of debt discounts and fees) - recourse debt	10,974	8,215	29,890	19,932
Interest expense (excluding amortization of debt discounts and fees) - non-recourse debt	20,512	8,096	52,614	19,682
Other interest expense and amortization of debt discounts and fees, net	10,670	9,551	29,258	25,266
Other (income) expense, net	(2,058)	16,851	54,143	21,723
Total interest and other expenses	40,098	42,713	165,905	86,603
Loss before income taxes	(226,190)	(233,784)	(759,611)	(535,808)
Income tax benefit (provision)	848	(482)	907	(1,128)
Net loss	(225,342)	(234,266)	(758,704)	(536,936)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(278,557)	(215,193)	(731,442)	(473,978)
Net income (loss) attributable to stockholders	53,215	(19,073)	(27,262)	(62,958)
Net income (loss) attributable to common stockholders
Basic	53,215	(19,073)	(27,262)	(62,958)
Diluted	$ 56,165	$ (19,073)	$ (27,262)	$ (62,958)
Net income (loss) per share attributable to common stockholders
Basic	$ 0.53	$ (0.20)	$ (0.27)	$ (0.65)
Diluted	$ 0.48	$ (0.20)	$ (0.27)	$ (0.65)
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders
Basic	100,494,480	97,384,949	99,354,863	97,027,412
Diluted	118,077,365	97,384,949	99,354,863	97,027,412

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating activities:
Net loss	$ (758,704)	$ (536,936)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and write-offs	233,825	118,091
Change in fair value of interest rate swaps	48,589	12,570
Non-cash interest and other expense	4,368	12,554
Stock-based compensation, net of amounts capitalized	65,686	61,010
Tax impact of stock option exercises	7,738
Loss on extinguishment of long-term debt	610	1,093
Deferred income taxes	(1,302)	(102)
Non-cash reduction in financing obligation	(37,106)	(36,431)
Loss on disposal of property, plant and equipment and construction in progress	1,094	92
Changes in operating assets and liabilities:
Restricted cash	(64,430)	(19,814)
Accounts receivable	(31,114)	(15,623)
Rebates receivable	(454)	14,977
Inventories	137,300	(91,624)
Prepaid expenses and other current assets	9,134	(42,305)
MyPower deferred costs	(21,325)	(150,267)
Other assets	22,614	(12,769)
Accounts payable	(110,830)	56,695
Accrued and other liabilities	23,730	92,321
Deferred revenue	44,757	10,151
Net cash used in operating activities	(425,820)	(526,317)
Investing activities:
Payments for the cost of solar energy systems, leased and to be leased	(1,230,064)	(1,134,929)
Purchase of property, plant and equipment	(53,445)	(147,784)
Investment in promissory notes receivable and other advances		(1,189)
Purchases of short-term investments		(44,592)
Proceeds from sales and maturities of short-term investments	11,243	136,560
Acquisition of business, net of cash acquired		(9,509)
Payments for the acquisition of noncontrolling interests	(13,664)
Payments for settlements of interest rate swaps	(12,703)
Net cash used in investing activities	(1,298,633)	(1,201,443)
Financing activities:
Borrowings under long-term debt	1,002,796	783,123
Repayments of long-term debt	(630,892)	(211,976)
Proceeds from issuance of solar asset-backed notes	221,035	119,790
Repayments of borrowings under solar asset-backed notes	(61,914)	(13,859)
Payment of deferred purchase consideration		(3,747)
Proceeds from financing obligation	41,538	26,398
Repayments of financing obligation	(358)	(5,136)
Repayment of capital lease obligations	(7,098)	(3,223)
Proceeds from investment by noncontrolling interests and redeemable noncontrolling interests in subsidiaries	1,022,687	754,916
Distributions paid to noncontrolling interests and redeemable noncontrolling interests in subsidiaries	(102,377)	(67,154)
Net cash provided by financing activities before equity and convertible notes issuances	1,605,449	1,585,736
Equity issuances:
Proceeds from exercise of stock options	3,540	10,391
Tax impact of stock option exercises	(7,738)
Net cash provided by equity issuances	(4,198)	10,391
Net cash provided by financing activities	1,601,251	1,596,127
Net decrease in cash and cash equivalents	(123,202)	(131,633)
Cash and cash equivalents, beginning of period	382,544	504,383
Cash and cash equivalents, end of period	259,342	372,750
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	79,162	34,418
Cash paid during the period for taxes, net of refunds	10,843	257
Solar Bonds [Member]
Financing activities:
Proceeds from issuance of solar bonds	32,613	41,594
Proceeds from issuance of solar bonds issued to related parties	265,010	$ 165,010
Repayments of borrowings under solar bonds	(12,581)
Repayments of borrowings under solar bonds issued to related parties	$ (165,010)

Organization

Organization	9 Months Ended
	Sep. 30, 2016
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 primarily 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. Merger Agreement with Tesla On July 31, 2016, the Company entered into an Agreement and Plan of Merger, or the Merger Agreement, with Tesla Motors, Inc., or Tesla, pursuant to which a wholly-owned subsidiary of Tesla would, subject to the satisfaction or waiver of the closing conditions set forth in the Merger Agreement, merge with and into the Company, and the Company would survive the merger as a wholly-owned subsidiary of Tesla. Pursuant to the terms of the Merger Agreement and subject to the satisfaction or waiver of the closing conditions set forth in the Merger Agreement, at the effective time of the merger, each share of the Company’s common stock issued and outstanding immediately prior to the effective time of the merger would be converted into 0.110, or the Exchange Ratio, shares of Tesla’s common stock. The Company’s outstanding option and restricted stock unit awards would be converted into corresponding equity awards of Tesla’s common stock based on the Exchange Ratio, with the awards retaining the same vesting and other terms and conditions as in effect immediately prior to the effective time of the merger (except for certain Founder Awards granted in 2015, which would be cancelled for no consideration). The Company intends the merger to qualify as a “reorganization” for U.S. federal income tax purposes. The consummation of the merger is subject to, among other things, approval by the stockholders of both Tesla and the Company. If the Company terminates the Merger Agreement, it may be required to pay Tesla a termination fee ranging from $26.1 million to $78.2 million. The Company’s special meeting of stockholders to vote on the merger is scheduled to take place on November 17, 2016.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Procedures	9 Months Ended
	Sep. 30, 2016
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 unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, including the regulations of the Securities and Exchange Commission, or GAAP. Certain information and disclosures normally included in annual financial statements have been condensed or omitted for these interim financial statements, in accordance with GAAP. As such, these interim financial statements should be read in conjunction with the consolidated financial statements and the accompanying notes included in the Company’s annual report on Form 10-K dated February 10, 2016. These interim financial statements have been prepared on the same basis as annual financial statements and, in the opinion of management, reflect all adjustments (all of which are normal and recurring) necessary to present fairly the Company’s financial results. However, the results of interim periods are not necessarily indicative of the results to be expected for future interim or annual periods. The condensed consolidated financial statements 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 VIE Arrangements Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation. In particular, the consolidated statements of operations have been expanded to present revenue generated from periodic billings under long-term contracts, including customer operating leases and MyPower contracts, as well as sales of solar renewable energy credits. Accordingly, the previously presented operating leases and solar energy systems incentives revenue has been separated into (i) revenue generated from periodic billings under operating leases as well as periodic incentives generated by the operating leases; (ii) revenue generated from sales of solar renewable energy credits and (iii) revenue from operating lease prepayments and upfront incentives that is recognized over the term of the operating lease. Additionally, revenue from sales under MyPower contracts, which was previously presented within revenue from solar energy systems and components sales, has been separately presented as revenue from solar energy systems under long-term loan arrangements; this together with periodic operating lease billings and incentives revenue and sales of solar renewable energy credits revenue comprise the total revenue from periodic billings. Furthermore, the cost of revenue line items have been expanded to conform to the current period revenue presentation and to separately present non-cash expenses, including depreciation, amortization and warranty expenses. Also, the previously presented net interest expense has been separated into (i) interest expense on recourse debt excluding the amortization of any debt discounts or fees; (ii) interest expense on non-recourse debt excluding the amortization of any debt discounts or fees and (iii) all other net interest expense including the amortization of all debt discounts and fees. Use of Estimates The preparation of the condensed consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the condensed 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 contingent consideration payable under business combinations, 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. As of July 1, 2016, Management increased its estimate of the useful lives of new solar energy systems from 30 years to 35 years. This updated estimate was the result of new engineering studies of recently deployed solar energy systems across the industry. The Company is applying this change in estimate on a prospective basis to solar energy systems placed in service on or after July 1, 2016. Interest Rate Swaps In the second quarter of 2015, the Company began entering into fixed-for-floating interest rate swap agreements to swap variable interest payments on certain debt for fixed interest payments, as required by its lenders. The Company has not designated any interest rate swaps as hedging instruments. Accordingly, 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 and with any cash flows recognized as investing activities in the consolidated statements of cash flows. As of and for the periods ended September 30 Gross Gains Gross Losses Aggregate Gross Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended Notional Liability at September 30, September 30, September 30, September 30, Amount Fair Value 2016 2016 2016 2016 Interest rate swaps $ 777,298 $ 47,425 $ 3,252 $ 3,630 $ 387 $ 52,215 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 September 30 Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,437 $ — $ — Liabilities: Interest rate swaps $ — $ 47,425 $ — Contingent consideration $ — $ — $ 83,973 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 interest rate swaps within Level 2 because their fair values are determined using models that utilized market observable inputs, including current and forward interest rates. 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 nine months ended September 30 The contingent consideration is dependent on the achievement of the specified production milestones for the acquired business. The Company determined the fair value of the contingent consideration using a probability-weighted expected return methodology that considers the timing and probabilities of achieving these milestones and uses discount rates that reflect the appropriate cost of capital. The Company reassesses the valuation assumptions each reporting period, with any changes in the fair value accounted for in the consolidated statements of operations. The fair value of the contingent consideration is directly proportional to the estimated probabilities of achieving these milestones. On March 31, 2016, the Company determined that the first milestone was achieved and adjusted the accrued contingent consideration balance associated with the first milestone to the full amount payable of $48.3 million. On May 5, 2016, the Company issued 1.6 million shares of its common stock, valued at $34.2 million based on its stock price on the issuance date, to settle the liability. Accordingly, the Company recognized a gain of $14.1 million upon the settlement of the liability associated with the first milestone, which is included as an offset to general and administrative expense. The fair value of the contingent consideration balance related to the remaining milestones was determined using an estimated probability of achievement of 95% and discount rates ranging between 6% and 7%, which is included under other liabilities and deferred credits in the consolidated balance sheets. The following table summarizes the activity of the Level 3 contingent consideration balance in the nine months ended September 30 Balance - beginning of the period $ 123,008 Settlement of liability (34,170 ) Change in fair value (4,865 ) Balance - end of the period $ 83,973 The Company’s financial instruments that are not carried 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, solar loan-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, solar loan-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 September 30 The Company estimates the fair value of convertible senior notes based on their last actively traded prices (Level 1) or market observable inputs (Level 2). The Company estimates the fair value of customer notes receivable, the participation interest, solar asset-backed notes, solar loan-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): September 30, 2016 Carrying Fair Value Participation interest $ 16,585 $ 14,937 Solar asset-backed notes $ 439,988 $ 439,082 Solar loan-backed notes $ 130,365 $ 134,933 Convertible senior notes $ 897,657 $ 697,750 MyPower customer notes receivable $ 533,534 $ 533,534 Long-term debt $ 1,569,047 $ 1,569,047 Solar bonds $ 334,073 $ 334,073 Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including solar energy systems sold under Solar Loans, 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. 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 consolidated subsidiaries of the Company. 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 Nine Months Ended September 30, 2016 Balance - beginning of the period $ 22,993 Increase in liability (including 3,772 related to MyPower contracts) 5,803 Change in estimate 1,587 Less warranty claims (235 ) Balance - end of the period $ 30,148 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 September 30 Solar Loans In the second quarter of 2016, the Company began offering Solar Loans, whereby a third-party lender provides financing directly to a qualified customer to enable the customer to purchase and own a solar energy system installed by the Company. The Company and the customer enter into a standard solar energy system sale agreement. Separately, the customer enters into a loan agreement with one of the third-party lenders, who finances the full purchase price. The Company is not a party to the loan agreement between the customer and the third-party lender, and the third-party lender has no recourse against the Company with respect to the loan. Solar Loans are offered as the replacement for the MyPower program. The Company accounts for Solar Loans under its revenue recognition policy for solar energy systems and components sales. However, any fees that are paid or payable from the Company to the lender of a Solar Loan would be recognized as an offset against solar energy systems and components sales revenue, in accordance with ASC 605-50, Customer Payments and Incentives Solar Renewable Energy Credits The Company accounts for solar renewable energy credits, or SRECs, when they are purchased by the Company or sold to third parties. For SRECs generated by solar energy systems owned by the Company and minted by government agencies, the Company does not recognize any specifically identifiable costs for those SRECs as there are no specific incremental costs incurred to generate the SRECs. For SRECs purchased by the Company, the Company carries these SRECs at their cost, subject to testing for impairment. The Company recognizes revenue from the sale of an SREC when the SREC is transferred to the buyer, and the cost of the SREC, if any, is then recorded within cost of periodic billings revenue. Comprehensive Income (Loss) The Company accounts for comprehensive income (loss) in accordance with ASC 220 , Comprehensive Income 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 chief financial officer, the chief technology officer and the chief revenue 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 Loss Per Share The Company’s basic net loss per share attributable to common stockholders is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of shares of common stock outstanding for the period. The diluted net 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 In February 2015, the FASB issued Accounting Standards Update, or ASU, No. 2015-02, Amendments to the Consolidation Analysis In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Deferral of the Effective Date Principal versus Agent Considerations Identifying Performance Obligations and Licensing Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting Narrow-Scope Improvements and Practical Expedients In August 2014, the FASB issued ASU No. 2014-15, Going Concern In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-06, Contingent Put and Call Options in Debt Instruments In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory

Restructuring and Other Activit

Restructuring and Other Activities	9 Months Ended
	Sep. 30, 2016
Restructuring And Related Activities [Abstract]
Restructuring and Other Activities	3. Restructuring and Other Activities In the second quarter of 2016, the Company commenced certain restructuring activities in order to reduce costs and improve efficiency. Consequently, during the nine months ended September 30, 2016, the Company recognized $5.9 million of one-time employee termination benefits. Additionally, the Company commenced winding-down its solar module manufacturing operations in China due to the tariffs imposed by the U.S. government on solar panels manufactured in China. As a result, the Company revised the remaining useful lives of its manufacturing equipment in China and recognized an impairment charge of $13.9 million during the nine months ended September 30, 2016. Furthermore, the Company concluded that certain acquired sales and marketing-related intangible assets were fully impaired and recognized an impairment charge of $21.2 million during the nine months ended September 30, 2016. As of September 30, 2016, the outstanding restructuring liability was $3.2 million, which will be substantially settled in the fourth quarter of 2016. In addition, during the nine months ended September 30, 2016, the Company incurred $5.8 million of pre-acquisition expenses arising from the Tesla Merger Agreement. Moreover, during the three months ended September 30, 2016, certain amounts due to the Company since 2014 related to an uninstalled commercial project, but not related to any customer contracts or loans, were determined to be unrecoverable. Accordingly, the Company recognized a charge of $16.1 million. Despite this charge, the Company intends to continue its efforts to obtain reimbursement of these amounts.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets Goodwill As of September 30, 2016, the carrying value of goodwill was $321.9 million. There were no changes to the carrying value of goodwill during the nine months ended September 30, 2016. Intangible Assets The following is a summary of intangible assets as of September 30, 2016 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Write-offs Net Developed technology - Silevo 10 $ 115,000 $ (23,221 ) $ — 91,779 Developed technology - Zep Solar 7 60,100 (24,137 ) — 35,963 Trademarks and trade names 7 24,700 (9,903 ) — 14,797 Marketing database 5 17,427 (11,579 ) (5,848 ) — PowerSaver agreement 10 17,077 (4,815 ) (12,262 ) — Non-compete agreements 5 7,189 (4,043 ) (3,035 ) 111 Customer relationships 6 6,190 (1,368 ) — 4,822 Other 6 10,028 (6,721 ) (87 ) 3,220 Total 8.76 $ 257,711 $ (85,787 ) $ (21,232 ) $ 150,692 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 All intangible assets are amortized over their estimated useful lives. The changes to the carrying value of intangible assets were as follows (in thousands): September 30, 2016 Balance - beginning of the period $ 195,244 Amortization (23,320 ) Write-offs (21,232 ) Balance - end of the period $ 150,692 Amortization expense from intangible assets for the nine months ended September 30, 2016 and 2015 was allocated as follows (in thousands): Nine Months Ended September 30, 2016 2015 Included in depreciation, amortization and warranty $ 15,534 $ 15,551 Included in sales and marketing 7,786 8,953 Total amortization expense $ 23,320 $ 24,504 The intangible assets related to the PowerSaver agreement, the non-compete agreements and the marketing database were fully impaired during the nine months ended September 30, 2016 following the restructuring of the Company’s operations. The impairment charge is included in restructuring and other expense (see Note 3, Restructuring and Other Activities As of September 30, 2016, the total future amortization expense from intangible assets was as follows (in thousands): Depreciation, amortization and warranty Sales and marketing Total Three months ending December 31, 2016 $ 5,166 $ 1,170 $ 6,336 2017 20,541 4,678 25,219 2018 20,541 4,657 25,198 2019 20,541 4,621 25,162 2020 19,821 4,423 24,244 Thereafter 44,533 — 44,533 Total $ 131,143 $ 19,549 $ 150,692

Selected Balance Sheet Componen

Selected Balance Sheet Components	9 Months Ended
	Sep. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Selected Balance Sheet Components	5. Selected Balance Sheet Components Selected components of the consolidated balance sheets were as follows (in thousands): September 30, 2016 December 31, 2015 Inventories: Raw materials $ 182,834 $ 335,439 Work in progress 23,371 7,512 Total $ 206,205 $ 342,951 Solar Energy Systems, Leased and To Be Leased - Net: Solar energy systems leased to customers $ 4,675,091 $ 3,619,214 Initial direct costs related to customer solar energy system lease acquisition costs 509,487 383,506 5,184,578 4,002,720 Less accumulated depreciation and amortization (398,806 ) (275,158 ) 4,785,772 3,727,562 Solar energy systems under construction 364,281 358,010 Solar energy systems to be leased to customers 342,973 289,981 Solar energy systems, leased and to be leased - net(1)(2) $ 5,493,026 $ 4,375,553 Property, Plant and Equipment - Net Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 91,694 $ 84,418 Leasehold improvements 55,841 53,902 Manufacturing facilities - China: Manufacturing and lab equipment(3) 21,793 21,714 Land and buildings 6,706 6,711 Vehicles 35,335 44,036 Computer hardware and software 56,186 41,294 Furniture and fixtures 15,249 13,611 Leasehold improvements - other 23,015 19,546 Other(4) 44,935 30,861 350,754 316,093 Less accumulated depreciation and amortization (99,820 ) (53,706 ) Property, plant and equipment - net $ 250,934 $ 262,387 Accrued and Other Current Liabilities: Accrued expenses $ 82,884 $ 69,034 Income tax payable — 41,016 Accrued compensation 83,784 64,988 Current portion of contingent consideration — 42,912 Accrued warranty 30,148 22,993 Accrued professional services fees 12,327 9,915 Current portion of capital lease obligation 11,588 8,208 Other current liabilities 16,220 17,440 Total $ 236,951 $ 276,506 September 30, 2016 December 31, 2015 Other Liabilities and Deferred Credits: Deferred gain on sale-leaseback transactions, net of current portion $ 49,114 $ 51,547 Deferred rent expense 14,132 16,184 Interest rate swaps liability 47,425 11,544 Deferred solar renewable energy credits income 20,458 8,855 Capital lease obligation 37,210 39,475 Liability for receipts from an investor(5) 47,088 17,975 Contingent consideration 83,973 80,096 Participation interest 16,585 15,919 Other non-current liabilities 46,011 37,411 Total $ 361,996 $ 279,006 (1) Included in solar energy systems leased to customers as of September 30, 2016 and December 31, 2015 was $66.4 million for each period related to capital leased assets with an accumulated depreciation of $12.7 million and $10.6 million, respectively. (2) Included in solar energy systems, leased and to be leased to customers as of September 30, 2016 and December 31, 2015 was $13.8 million and $6.3 million, respectively, related to energy storage systems with an accumulated depreciation of $0.8 million and $0.5 million, respectively. (3) The manufacturing equipment in China was fully impaired during the nine months ended September 30, 2016 as the Company restructured its operations in China. The impairment charge is included in restructuring and other expense (see Note 3, Restructuring and Other Activities (4 ) Included in other property, plant and equipment - net as of September 30, 2016 and December 31, 2015 was $37.1 million and $29.1 million, respectively, related to capital leased assets with an accumulated depreciation of $11.0 million and $5.6 million, respectively. (5) The liability for receipts from an investor represents amounts received from an investor under a lease pass-through fund arrangement for monetization of investment tax credits, or ITCs, for assets not yet placed in service. This amount is reclassified to deferred revenue when the assets are placed in service.

Cash Equity Financings

Cash Equity Financings	9 Months Ended
	Sep. 30, 2016
Cash Equity Financings [Abstract]
Cash Equity Financings	6. Cash Equity Financings On May 2, 2016, the Company pooled and transferred its interests in certain financing funds into a special purpose entity, or SPE, and issued $121.7 million in aggregate principal of debt of the SPE (see Note 7, Indebtedness Consolidation VIE Arrangements On September 8, 2016, the Company pooled and transferred its interests in certain financing funds into a SPE and issued $210.0 million in aggregate principal of debt of the SPE (see Note 7, Indebtedness Consolidation VIE Arrangements

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Indebtedness	7. Indebtedness The following is a summary of the Company’s debt as of September 30, 2016 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 364,000 $ 22,769 $ 338,562 $ 4,920 3.8%-5.8% December 2016 - December Vehicle and other loans 23,515 15,171 8,344 — 2.9%-7.6% March 2017 - June 2.75% convertible senior notes due in 2018 230,000 — 226,908 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 557,941 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 112,808 — 0.0% December 2020 Solar Bonds 334,407 182,485 151,588 * 1.1%-6.5% October 2016 - January Total recourse debt 1,630,922 220,425 1,396,151 4,920 Non-recourse debt: Term loan due in December 2016 86,759 86,488 — — 4.0% December Term loan due in December 2017 52,015 — 49,967 68,590 4.0% December 2017 Term loan due in January 2021 153,841 4,638 144,772 4,001 4.2% January 2021 MyPower revolving credit facility 134,287 133,552 — 55,713 3.7%-6.2% January Revolving aggregation credit facility 415,097 — 403,567 344,903 3.8%-4.4% December Solar Renewable Energy Credit Term Loan 35,866 12,538 22,473 1,542 6.6%-9.9% April 2017 - July 2021 Cash Equity Debt I 120,582 3,211 116,340 — 5.7% July 2033 Cash Equity Debt II 210,000 7,140 199,515 — 5.3% July 2034 Solar Asset-backed Notes, Series 2013-1 43,013 3,400 36,867 — 4.8% November Solar Asset-backed Notes, Series 2014-1 61,801 2,976 56,247 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 186,851 7,055 173,569 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 119,199 1,511 112,886 — 4.2%-Class A 5.6%-Class B August 2045 Solar Asset-backed Notes, Series 2016-1 50,119 1,202 44,275 — 5.3%-Class A 7.5%-Class B September 2046 Solar Loan-backed Notes, Series 2016-A 140,586 3,514 126,851 — 4.8%-Class A 6.9%-Class B September 2048 Total non-recourse debt 1,810,016 267,225 1,487,329 474,749 Total debt $ 3,440,938 $ 487,650 $ 2,883,480 $ 479,669 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $15.6 million remained available to be issued. See below and Note 13, Related Party Transactions 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 Rate Maturity Date Recourse debt: Secured revolving credit facility $ 360,000 $ 22,320 $ 333,287 $ 13,053 3.5%-5.8% December 2016 - December 2017 Vehicle and other loans 28,173 12,562 15,610 — 2.5%-7.6% January 2016 - June 2019 2.75% convertible senior notes due in 2018 230,000 — 225,795 — 2.8% November 2018 1.625% convertible senior notes due in 2019 566,000 — 555,981 — 1.6% November 2019 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 2030 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 2016 Term loan due in December 2016 112,483 111,248 — — 3.6%-3.7% December 2016 MyPower revolving credit facility 213,125 — 210,735 26,875 3.0%-5.5% January 2017 Revolving aggregation credit facility 455,693 — 446,963 194,307 3.1%-3.2% December 2017 Solar Asset-backed Notes, Series 2013-1 45,845 3,342 39,669 — 4.8% November 2038 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 13, 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. As of September 30, 2016, the Company was in compliance with all financial debt covenants. The Company’s debt is described further below except for the vehicle and other loans and the convertible senior notes, which did not change materially in the nine months ended September 30, 2016. Recourse Debt Facilities: Secured Revolving Credit Facility The Company has entered into a revolving credit agreement with a syndicate of banks to fund working capital, letters of credit and general corporate needs, with a total committed amount of $398.5 million. 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 accounts receivable, inventory, machinery, equipment and other assets. 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-day 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. In March 2016, $90.0 million in aggregate principal amount of the Solar Bonds held by SpaceX matured, and the proceeds were reinvested by SpaceX in $90.0 million in aggregate principal amount of 4.40% Solar Bonds due in March 2017. In June 2016, $75.0 million in aggregate principal amount of the Solar Bonds held by SpaceX matured, and the proceeds were reinvested by SpaceX in $75.0 million in aggregate principal amount of 4.40% Solar Bonds due in June 2017. In August 2016, the Chairman of the Company’s board of directors, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer purchased $100.0 million in aggregate principal amount of 6.50% Solar Bonds due in February 2018. SpaceX, the Chairman of the Company’s board of directors, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer are considered related parties; 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 13, Related Party Transactions Non-Recourse Debt Facilities: 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 bore interest at an annual rate of 3.00% to 4.00%, depending on the cumulative period the term loan was 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 was secured by certain assets and cash flows of the subsidiary and was non-recourse to the Company’s other assets or cash flows. In the first quarter of 2016, the Company fully repaid the term loan. 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%. The term loan is secured by the assets and cash flows of the subsidiary and is non-recourse to the Company’s other assets. In the first nine months of 2016, the Company repaid $25.7 million of the principal outstanding under the term loan. Term Loan Due in December 2017 On March 31, 2016, a subsidiary of the Company entered into an agreement for a term loan of $50.0 million. On April 6, 2016, the agreement was amended to increase the maximum term loan availability to $150.0 million. The term loan bears interest at an annual rate of the lender’s cost of funds plus 3.25%. The fee for undrawn commitments is 0.85% per annum. The term loan is secured by substantially all of the assets and cash flows of the subsidiary and is non-recourse to the Company’s other assets and cash flows. Term Loan Due in January 2021 In January 2016, a subsidiary of the Company entered into an agreement with a syndicate of banks for a term loan of $160.0 million. The term loan bears interest at an annual rate of three-month LIBOR plus 3.50%. The term loan is secured by substantially all of the assets of the subsidiary, including its interests in certain financing funds, and is non-recourse to the Company’s other assets. In the first nine months of 2016, the Company repaid $2.2 million of the principal outstanding under the term loan. 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. 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 July 13, 2015, the total committed amount was increased to $650.0 million. On March 23, 2016, the agreement was amended to modify the interest rates, extend the availability period and extend the maturity date. In the second quarter of 2016, the total committed amount was increased to $760.0 million. The revolving aggregation credit facility bears interest at an annual rate of 3.25% 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. Solar Renewable Energy Credit Term Loans On March 31, 2016, a subsidiary of the Company entered into an agreement for a term loan of $15.0 million. The term loan bears interest at an annual rate of one-month LIBOR plus 9.00% or, at the Company’s option, 8.00% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) the prime rate or (iii) one-month LIBOR plus 1.00%. The term loan is secured by substantially all of the assets of the subsidiary, including its rights under forward contracts to sell solar renewable energy credits, and is non-recourse to the Company’s other assets. On July 14, 2016, the same subsidiary entered into an agreement for another term loan with a total committed amount of $36.4 million. The term loan bears interest at an annual rate of one-month LIBOR plus 5.75% or, at the Company’s option, 4.75% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) the prime rate or (iii) one-month LIBOR plus 1.00%. The term loan is secured by substantially all of the assets of the subsidiary, including its rights under forward contracts to sell solar renewable energy credits, and is non-recourse to the Company’s other assets. In the first nine months of 2016, the Company repaid $14.0 million of the principal outstanding under the term loans. Cash Equity Debt I In connection with the cash equity financing on May 2, 2016 discussed in Note 6, the Company issued $121.7 million in aggregate principal of debt that bears interest at a fixed rate of 5.65% per annum. This debt is secured by, among other things, the Company’s interests in certain financing funds and is non-recourse to the Company’s other assets. Cash Equity Debt II In connection with the cash equity financing on September 8, 2016 discussed in Note 6, the Company issued $210.0 million in aggregate principal of debt that bears interest at a fixed rate of 5.25% per annum. This debt is secured by, among other things, the Company’s interests in certain financing funds and is non-recourse to the Company’s other assets. Solar Asset-backed Notes, Series 2013-1 In November 2013, the Company pooled and transferred qualifying solar energy systems and the associated customer contracts into a 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 September 30, 2016, these solar assets had a carrying value of $134.4 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. 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 Solar Asset-backed 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 non-current 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 September 30, 2016, these solar assets had a carrying value of $126.0 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. 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, 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 September 30, 2016, these solar assets had a carrying value of $268.2 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. 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, 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 and continues to consolidate the underlying financing funds (see Note 8, VIE Arrangements Solar Asset-backed Notes, Series 2016-1 In February 2016, the Company transferred qualifying solar energy systems and the associated customer contracts into a SPE and issued $52.2 million in aggregate principal of Solar Asset-backed Notes, Series 2016-1, 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 September 30, 2016, these solar assets had a carrying value of $72.4 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 6.71%. 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 semi-annual 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. Solar Loan-backed Notes, Series 2016-A On January 21, 2016, the Company pooled and transferred certain MyPower customer notes receivable into a SPE and issued $151.6 million in aggregate principal of Solar Loan-backed Notes, Series 2016-A, Class A, and $33.4 million in aggregate principal of Solar Loan-backed Notes, Series 2016-A, Class B, backed by these notes receivable 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 notes receivable. The Solar Loan-backed Notes were issued at a discount of 3.22% for Class A and 15.90% for Class B. The payments received by the SPE under these notes receivable are used to service the semi-annual principal and interest payments on the Solar Loan-backed Notes and satisfy the SPE’s expenses, and any remaining cash is distributed to a wholly owned subsidiary of the Company. The SPE’s assets and cash flows are not available to the other creditors of the Company, and the creditors of the SPE, including the Solar Loan-backed Note holders, have no recourse to the Company’s other assets.

VIE Arrangements

VIE Arrangements	9 Months Ended
	Sep. 30, 2016
Variable Interest Entity Disclosure [Abstract]
VIE Arrangements	8. VIE Arrangements The Company has entered into various arrangements with investors to facilitate funding and monetization of solar energy systems. 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. 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 September 30, 2016 (in thousands, except for number of funds) for funds that have been determined to be VIEs: Total Carrying Investor Undrawn Value of Investor Number Contributions Investor Solar Energy Classification of Funds Received Contributions Systems Financial institutions 32 $ 2,252,194 $ 174,116 $ 2,420,245 Corporations 7 993,650 3,110 1,021,052 Utilities 4 278,888 35,033 287,441 Other investors 1 1,788 — 3,126.0 Total 44 $ 3,526,520 $ 212,259 $ 3,731,864 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 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 have been pledged as collateral for their obligations. 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 condensed 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. As of September 30, 2016 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. 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): September 30, 2016 December 31, 2015 Assets Current assets: Cash and cash equivalents $ 47,267 $ 32,105 Restricted cash 20,108 44 Accounts receivable - net 31,336 10,116 Rebates receivable 7,524 6,220 Prepaid expenses and other current assets 2,321 1,740 Total current assets 108,556 50,225 Solar energy systems, leased and to be leased - net 3,731,864 2,779,363 Other assets 47,552 11,204 Total assets $ 3,887,972 $ 2,840,792 Liabilities Current liabilities: Accounts payable $ 7 $ — Distributions payable to noncontrolling interests and redeemable noncontrolling interests 25,106 26,769 Current portion of deferred U.S. Treasury grant income 6,506 6,506 Accrued and other current liabilities 4,178 598 Customer deposits 2,276 2,928 Current portion of deferred revenue 34,986 24,794 Current portion of long-term debt 10,352 — Total current liabilities 83,411 61,595 Deferred revenue, net of current portion 374,695 308,798 Long-term debt, net of current portion 365,821 — Deferred U.S. Treasury grant income, net of current portion 159,292 164,191 Other liabilities and deferred credits 63,320 28,460 Total liabilities $ 1,046,539 $ 563,044 The Company is contractually obligated to make certain fund investors whole if they suffer certain losses resulting from the disallowance or recapture of ITCs or U.S. Treasury grants. 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 September 30, 2016 and December 31, 2015, the Company had accrued $2.0 million and $2.7 million, respectively, for this obligation, which is included under distributions payable to noncontrolling interests and redeemable noncontrolling interests on the consolidated balance sheets.

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests in Subsidiaries	9 Months Ended
	Sep. 30, 2016
Noncontrolling Interest [Abstract]
Redeemable Noncontrolling Interests in Subsidiaries	9. 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 December 31, 2015 $ 320,935 Contributions from redeemable noncontrolling interests 318,165 Net loss (304,620 ) Distributions to redeemable noncontrolling interests (36,658 ) Acquisition of redeemable noncontrolling interests (13,664 ) Balance at September 30, 2016 $ 284,158 The acquisition of redeemable noncontrolling interests above relates to the Company’s purchase of the third party investors’ interest in the Chinese joint venture between one of its subsidiaries, Silevo, and the investors, for $13.7 million.

Equity

Equity	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Equity	10. Equity The changes in total stockholders’ equity and noncontrolling interests in subsidiaries were as follows (in thousands): Total Noncontrolling Stockholders' Interests in Total Equity Subsidiaries Equity Balance, December 31, 2015 $ 878,566 $ 535,062 $ 1,413,628 Contributions from noncontrolling interests — 704,522 704,522 Tax impact of stock option exercises (7,738 ) — (7,738 ) Stock-based compensation expense 90,025 — 90,025 Issuance of common stock upon exercise of stock options for cash 3,540 — 3,540 Issuance of stock to settle accrued compensation 631 — 631 Issuance of stock on settlement of Silevo contingent consideration 34,170 — 34,170 Net loss (27,262 ) (426,823 ) (454,085 ) Distributions to noncontrolling interests — (70,141 ) (70,141 ) Balance, September 30, 2016 $ 971,932 $ 742,620 $ 1,714,552

Equity Award Plans

Equity Award Plans	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Award Plans	11. Equity Award Plans Stock Options 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, when exercised, would entitle him to up to 3.0 million shares of the Company’s common stock, and the Chief Technology Officer’s Founder Award, when exercised, would entitle him to 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 - December 31, 2015 18,315 $ 38.43 7.74 $ 293,855 Granted (weighted-average fair value of $15.14) 1,292 25.97 Exercised (524 ) 6.75 9,173 Canceled (1,983 ) 54.50 Outstanding - September 30, 2016 17,098 $ 36.60 7.15 $ 73,468 Options vested and exercisable - September 30, 2016 8,454 $ 24.86 5.56 $ 72,910 Options vested and expected to vest - September 30, 2016 15,222 $ 35.38 6.93 $ 73,453 As of September 30, 2016, 70.7% of the non-vested stock options outstanding have 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 the three months ended September 30, 2016 and 2015 was $22.8 million and $15.9 million, respectively, and the grant date fair market value of the stock options that vested in the nine months ended September 30, 2016 and 2015 was $71.2 million and $55.0 million, respectively. As of September 30, 2016 and December 31, 2015, there was $200.8 million and $265.3 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 6.03 years and 5.56 years, respectively; including $101.8 million as of September 30, 2016 from the Founder Awards. Under ASC 718, the Company estimates the fair value of stock options 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 performed by an independent expert, and applies the straight-line method of expense attribution, except for stock options with a performance feature, for which the Company applies graded vesting. The fair values were estimated on each grant date with the following weighted-average assumptions used in the Black-Scholes option valuation model: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Dividend yield * 0 % 0 % 0 % Annual risk-free rate of return * 2.27 % 1.50 % 2.16 % Expected volatility * 55.88 % 61.94 % 58.72 % Expected term (years) * 4.97 6.28 5.16 * Assumptions were not applicable since the Company did not grant any stock option awards in the three months ended September 30, 2016. 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 - December 31, 2015 3,577 $ 49.53 Granted 2,029 19.58 Vested (838 ) 45.80 Cancelled (1,080 ) 41.73 Outstanding - September 30, 2016 3,688 $ 36.18 Expected to vest - September 30, 2016 2,246 $ 36.73 The grant date fair value of RSUs vested was $13.2 million and $8.1 million for the three months ended September 30, 2016 and 2015, respectively, and $38.4 million and $13.8 million for the nine months ended September 30, 2016 and 2015, respectively. Under ASC 718, the Company determines the fair value of RSUs on each grant date based on the fair value of the Company’s common stock on each grant date and applies the straight-line method of expense attribution. As of September 30, 2016 and December 31, 2015, there was $100.8 million and $121.5 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 3.08 years and 3.31 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 three months ended September 30, 2016 and 2015 was $28.6 million and $33.4 million, respectively, and during the nine months ended September 30, 2016 and 2015 was $89.8 million and $83.4 million, respectively. The amount of capitalized stock-based compensation expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Capitalized under: Inventories $ 169 $ 253 $ 169 $ 253 Other assets $ 30 $ 848 $ 666 $ 2,462 Property, plant and equipment - net $ 1,399 $ 711 $ 3,780 $ 2,096 Solar energy systems, leased and to be leased - net $ 5,809 $ 6,902 $ 20,137 $ 17,555 Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Total cost of revenue $ 876 $ 489 $ 2,718 $ 1,665 Sales and marketing $ 3,498 $ 7,048 $ 16,355 $ 17,266 General and administrative $ 13,633 $ 13,305 $ 37,628 $ 31,325 Pre-production expense $ 174 $ — $ 322 $ — Research and development $ 2,997 $ 3,866 $ 8,038 $ 10,754

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	12. 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 on the differences between the carrying amounts and the tax bases of assets and liabilities and are measured using the enacted tax rate expected to apply to the taxable income in the periods in which the differences are expected to be reversed. The Company has applied a valuation allowance against its deferred tax assets net of the expected income from the reversal of its deferred tax liabilities. The valuation allowance is determined in accordance with the provisions of ASC 740, Income Taxes The income tax provision for the three months ended September 30, 2016 and 2015 was determined based on the Company’s estimated consolidated effective income tax rates of negative 0.11% and 0%, respectively. The income tax provision for the nine months ended September 30, 2016 and 2015 was determined based on the Company’s estimated consolidated effective income tax rates of negative 0.12% and 0.21%, respectively. The differences between the estimated consolidated effective income tax rates and the U.S. federal statutory rates were primarily attributable to the valuation allowance, the amortization of the prepaid tax expense, a true-up of the prepaid tax expense amortization and additional prepaid tax expense due to intra-entity sales. As part of its asset monetization strategy, the Company has agreements to sell solar energy systems to its financing funds. The gains on the sales are eliminated in the condensed consolidated financial statements because the sales are treated as intra-entity sales. As such, income taxes are not recognized on the sales until the Company no longer benefits from the underlying assets. Specifically, the Company defers the income tax expense and amortizes it over the estimated useful life of the underlying assets, which has been estimated to be 30 to 35 years. The deferral of the income tax expense results in the recognition of a prepaid tax expense that is included in the consolidated balance sheets as other assets. The amortization of the prepaid tax expense makes-up the major component of the income tax provision for each period. 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 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, substantially all of its federal, state, local and foreign income tax returns since inception are still subject to audit.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions The Company’s operations included the following related party transactions (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Revenue: Solar energy systems sales to related parties $ — $ — $ 12 $ 79 Expenditures: Purchases of inventories or equipment from related parties $ 4,324 $ 2,450 $ 10,690 $ 4,147 Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt) $ 2,467 $ 828 $ 4,682 $ 1,298 Related party balances were comprised of the following (in thousands): September 30, 2016 December 31, 2015 Due from related parties (included in accounts receivable) $ 22 $ 30 Due to related parties (included in accounts payable) $ 1,080 $ 3,961 Solar bonds issued to related parties $ 265,200 $ 165,220 Convertible senior notes issued to related parties $ 12,978 $ 12,975 Due to related parties (included in accrued and other current liabilities) $ 1,578 $ 1,249 The related party transactions were primarily purchases of batteries from Tesla; issuances and maturities of Solar Bonds held by SpaceX, the Chairman of the Company’s board of directors, the Company’s Chief Executive Officer 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 Tesla’s board of directors 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 SpaceX’s board of directors; and some members of the Company’s board of directors and executive management are also investors in SpaceX. In March 2015, 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. In March 2016, $90.0 million in aggregate principal amount of the Solar Bonds held by SpaceX matured, and the proceeds were reinvested by SpaceX in $90.0 million in aggregate principal amount of 4.40% Solar Bonds due in March 2017. In June 2016, $75.0 million in aggregate principal amount of the Solar Bonds held by SpaceX matured, and the proceeds were reinvested by SpaceX in $75.0 million in aggregate principal amount of 4.40% Solar Bonds due in June 2017. In August 2016, the Chairman of the Company’s board of directors, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer purchased $100.0 million in aggregate principal amount of 6.50% Solar Bonds due in February 2018.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	14. Commitments and Contingencies Noncancelable Leases The Company leases offices, manufacturing and warehouse facilities, equipment, vehicles and solar energy systems under noncancelable leases. 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, the Company recognizes a non-cash investment in build-to-suit lease asset under construction and a corresponding non-cash build-to-suit lease liability on the consolidated balance sheets. The non-cash investing activities and the non-cash financing activities related to this arrangement in the three months ended September 30, 2016 and 2015 amounted to $75.4 million and $79.4 million, respectively, and in the nine months ended September 30, 2016 and 2015 amounted to $445.9 million and $211.6 million, respectively. Indemnification and Guaranteed Returns As disclosed in Note 8, VIE Arrangements 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 8, VIE Arrangements The lease pass-through financing funds have a one-time lease payment reset mechanism that occurs after the installation of all solar energy systems in a fund. As a result of this mechanism, the Company may be required to refund master lease prepayments previously received from investors. Any refunds of master lease prepayments would reduce the lease pass-through financing obligation. Letters of Credit As of September 30, 2016, the Company had $29.6 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 has accrued a reserve for its potential liability associated with this ongoing investigation as of September 30, 2016. In February 2013, two of the Company’s financing funds filed a lawsuit in the United States Court of Federal Claims against the United States government, seeking to recover approximately $14.0 million that the United States Treasury was obligated to pay, but failed to pay, under Section 1603 of the American Recovery and Reinvestment Act of 2009. In February 2016, the government filed a motion seeking leave to assert a counterclaim against the two plaintiff funds on the grounds that the government, in fact, paid them more, not less, than they were entitled to as a matter of law. On May 2, 2016, the Court granted the government’s motion and allowed it to add the counterclaim. If the government is successful in asserting the counterclaim, the Company could then be required to make indemnity payments to the plaintiff funds. The Company believes that the government’s claims are without merit and expects the plaintiff funds to litigate the case vigorously. The Court has set the case for trial in January 2017. The Company is unable to estimate the possible loss, if any, associated with this lawsuit. On March 28, 2014, a purported stockholder class action lawsuit 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 violations of federal securities laws and seeks unspecified compensatory damages and other relief on behalf of a purported class of purchasers of the Company’s securities from March 6, 2013 to March 18, 2014. After a series of amendments to the original complaint, the District Court dismissed the amended complaint and entered a judgment in the Company’s favor on August 9, 2016. The plaintiffs have filed a notice of appeal. 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, while allowing the plaintiffs an opportunity to file an amended complaint to remedy the defects in the original complaint. On or about March 2, 2016, the plaintiffs informed the Company and the Superior Court that they had sold their shares in the Company during the pendency of the suit. Consequently, the plaintiffs no longer had standing to bring their lawsuit, which they voluntarily dismissed. 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. At the Company’s 2016 annual meeting of stockholders, the non-employee director compensation plan was approved and ratified, including by a majority of the shares held by disinterested stockholders of the Company. As a result, the Company expects that the case will be dismissed and the matter resolved, subject to the settlement of legal fees, which the Company does not expect to be material. On November 6, 2015, a putative class action lawsuit 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. The Company filed a motion to dismiss the complaint, which the District Court denied on April 6, 2016. Discovery has commenced. 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 1, 2016, a putative class action lawsuit, Gibbs v. SolarCity On August 15, 2016, a purported stockholder class action lawsuit was filed in the United States District Court for the Northern District of California against the Company, two of its officers and a former officer. The complaint alleges that the Company made projections of future sales and installations that the Company failed to achieve and that these projections were fraudulent when made. The plaintiffs claim violations of federal securities laws and seek unspecified compensatory damages and other relief on behalf of a purported class of purchasers of the Company’s securities from May 5, 2015 to February 16, 2016. 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 September 26, 2016, Cogenra Solar Inc., or Cogenra, and Khosla Ventures III, L.P. filed a lawsuit in the United States District Court for the Northern District of California alleging that the Company and its subsidiary, Silevo, had misappropriated trade secrets obtained from Cogenra during interactions governed by non-disclosure agreements and during the course of diligence in 2014, when the Company considered acquiring Cogenra. 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	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Basic and Diluted Net Loss Per Share	15. 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): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net income (loss) attributable to stockholders $ 53,215 $ (19,073 ) $ (27,262 ) $ (62,958 ) Net income (loss) attributable to common stockholders, basic $ 53,215 $ (19,073 ) $ (27,262 ) $ (62,958 ) Net income (loss) attributable to common stockholders, diluted $ 56,165 $ (19,073 ) $ (27,262 ) $ (62,958 ) Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, basic 100,494,480 97,384,949 99,354,863 97,027,412 Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, diluted 118,077,365 97,384,949 99,354,863 97,027,412 Net income (loss) per share attributable to common stockholders, basic $ 0.53 $ (0.20 ) $ (0.27 ) $ (0.65 ) Net income (loss) per share attributable to common stockholders, diluted $ 0.48 $ (0.20 ) $ (0.27 ) $ (0.65 ) 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: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Common stock options 14,474,596 14,197,584 18,057,579 13,852,111 Restricted stock units 3,363,304 2,763,268 3,718,782 2,082,446 Convertible senior notes — 10,505,947 13,930,186 10,505,947

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events On October 11, 2016, the Company formed a new non-recourse financing fund with an existing fund investor with an aggregate financing commitment of $250.0 million. Contemporaneously, the Company committed to loan to an affiliate of the fund investor up to $55.0 million, which would have variable interest rates and would mature on October 31, 2023.

Summary of Significant Accoun22

Summary of Significant Accounting Policies and Procedures (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, including the regulations of the Securities and Exchange Commission, or GAAP. Certain information and disclosures normally included in annual financial statements have been condensed or omitted for these interim financial statements, in accordance with GAAP. As such, these interim financial statements should be read in conjunction with the consolidated financial statements and the accompanying notes included in the Company’s annual report on Form 10-K dated February 10, 2016. These interim financial statements have been prepared on the same basis as annual financial statements and, in the opinion of management, reflect all adjustments (all of which are normal and recurring) necessary to present fairly the Company’s financial results. However, the results of interim periods are not necessarily indicative of the results to be expected for future interim or annual periods. The condensed consolidated financial statements 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 VIE Arrangements
Reclassifications	Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation. In particular, the consolidated statements of operations have been expanded to present revenue generated from periodic billings under long-term contracts, including customer operating leases and MyPower contracts, as well as sales of solar renewable energy credits. Accordingly, the previously presented operating leases and solar energy systems incentives revenue has been separated into (i) revenue generated from periodic billings under operating leases as well as periodic incentives generated by the operating leases; (ii) revenue generated from sales of solar renewable energy credits and (iii) revenue from operating lease prepayments and upfront incentives that is recognized over the term of the operating lease. Additionally, revenue from sales under MyPower contracts, which was previously presented within revenue from solar energy systems and components sales, has been separately presented as revenue from solar energy systems under long-term loan arrangements; this together with periodic operating lease billings and incentives revenue and sales of solar renewable energy credits revenue comprise the total revenue from periodic billings. Furthermore, the cost of revenue line items have been expanded to conform to the current period revenue presentation and to separately present non-cash expenses, including depreciation, amortization and warranty expenses. Also, the previously presented net interest expense has been separated into (i) interest expense on recourse debt excluding the amortization of any debt discounts or fees; (ii) interest expense on non-recourse debt excluding the amortization of any debt discounts or fees and (iii) all other net interest expense including the amortization of all debt discounts and fees.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the condensed 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 contingent consideration payable under business combinations, 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. As of July 1, 2016, Management increased its estimate of the useful lives of new solar energy systems from 30 years to 35 years. This updated estimate was the result of new engineering studies of recently deployed solar energy systems across the industry. The Company is applying this change in estimate on a prospective basis to solar energy systems placed in service on or after July 1, 2016.
Interest Rate Swaps	Interest Rate Swaps In the second quarter of 2015, the Company began entering into fixed-for-floating interest rate swap agreements to swap variable interest payments on certain debt for fixed interest payments, as required by its lenders. The Company has not designated any interest rate swaps as hedging instruments. Accordingly, 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 and with any cash flows recognized as investing activities in the consolidated statements of cash flows. As of and for the periods ended September 30 Gross Gains Gross Losses Aggregate Gross Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended Notional Liability at September 30, September 30, September 30, September 30, Amount Fair Value 2016 2016 2016 2016 Interest rate swaps $ 777,298 $ 47,425 $ 3,252 $ 3,630 $ 387 $ 52,215
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 September 30 Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,437 $ — $ — Liabilities: Interest rate swaps $ — $ 47,425 $ — Contingent consideration $ — $ — $ 83,973 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 interest rate swaps within Level 2 because their fair values are determined using models that utilized market observable inputs, including current and forward interest rates. 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 nine months ended September 30 The contingent consideration is dependent on the achievement of the specified production milestones for the acquired business. The Company determined the fair value of the contingent consideration using a probability-weighted expected return methodology that considers the timing and probabilities of achieving these milestones and uses discount rates that reflect the appropriate cost of capital. The Company reassesses the valuation assumptions each reporting period, with any changes in the fair value accounted for in the consolidated statements of operations. The fair value of the contingent consideration is directly proportional to the estimated probabilities of achieving these milestones. On March 31, 2016, the Company determined that the first milestone was achieved and adjusted the accrued contingent consideration balance associated with the first milestone to the full amount payable of $48.3 million. On May 5, 2016, the Company issued 1.6 million shares of its common stock, valued at $34.2 million based on its stock price on the issuance date, to settle the liability. Accordingly, the Company recognized a gain of $14.1 million upon the settlement of the liability associated with the first milestone, which is included as an offset to general and administrative expense. The fair value of the contingent consideration balance related to the remaining milestones was determined using an estimated probability of achievement of 95% and discount rates ranging between 6% and 7%, which is included under other liabilities and deferred credits in the consolidated balance sheets. The following table summarizes the activity of the Level 3 contingent consideration balance in the nine months ended September 30 Balance - beginning of the period $ 123,008 Settlement of liability (34,170 ) Change in fair value (4,865 ) Balance - end of the period $ 83,973 The Company’s financial instruments that are not carried 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, solar loan-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, solar loan-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 September 30 The Company estimates the fair value of convertible senior notes based on their last actively traded prices (Level 1) or market observable inputs (Level 2). The Company estimates the fair value of customer notes receivable, the participation interest, solar asset-backed notes, solar loan-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): September 30, 2016 Carrying Fair Value Participation interest $ 16,585 $ 14,937 Solar asset-backed notes $ 439,988 $ 439,082 Solar loan-backed notes $ 130,365 $ 134,933 Convertible senior notes $ 897,657 $ 697,750 MyPower customer notes receivable $ 533,534 $ 533,534 Long-term debt $ 1,569,047 $ 1,569,047 Solar bonds $ 334,073 $ 334,073
Warranties	Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including solar energy systems sold under Solar Loans, 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. 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 consolidated subsidiaries of the Company. 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 Nine Months Ended September 30, 2016 Balance - beginning of the period $ 22,993 Increase in liability (including 3,772 related to MyPower contracts) 5,803 Change in estimate 1,587 Less warranty claims (235 ) Balance - end of the period $ 30,148
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 September 30
Solar Loans	Solar Loans In the second quarter of 2016, the Company began offering Solar Loans, whereby a third-party lender provides financing directly to a qualified customer to enable the customer to purchase and own a solar energy system installed by the Company. The Company and the customer enter into a standard solar energy system sale agreement. Separately, the customer enters into a loan agreement with one of the third-party lenders, who finances the full purchase price. The Company is not a party to the loan agreement between the customer and the third-party lender, and the third-party lender has no recourse against the Company with respect to the loan. Solar Loans are offered as the replacement for the MyPower program. The Company accounts for Solar Loans under its revenue recognition policy for solar energy systems and components sales. However, any fees that are paid or payable from the Company to the lender of a Solar Loan would be recognized as an offset against solar energy systems and components sales revenue, in accordance with ASC 605-50, Customer Payments and Incentives
Solar Renewable Energy Credits	Solar Renewable Energy Credits The Company accounts for solar renewable energy credits, or SRECs, when they are purchased by the Company or sold to third parties. For SRECs generated by solar energy systems owned by the Company and minted by government agencies, the Company does not recognize any specifically identifiable costs for those SRECs as there are no specific incremental costs incurred to generate the SRECs. For SRECs purchased by the Company, the Company carries these SRECs at their cost, subject to testing for impairment. The Company recognizes revenue from the sale of an SREC when the SREC is transferred to the buyer, and the cost of the SREC, if any, is then recorded within cost of periodic billings revenue.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company accounts for comprehensive income (loss) in accordance with ASC 220 , Comprehensive Income
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 chief financial officer, the chief technology officer and the chief revenue 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 Loss Per Share	Basic and Diluted Net Loss Per Share The Company’s basic net loss per share attributable to common stockholders is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of shares of common stock outstanding for the period. The diluted net 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 February 2015, the FASB issued Accounting Standards Update, or ASU, No. 2015-02, Amendments to the Consolidation Analysis In September 2015, the FASB issued ASU No. 2015-16, Simplifying the Accounting for Measurement-Period Adjustments In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Deferral of the Effective Date Principal versus Agent Considerations Identifying Performance Obligations and Licensing Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting Narrow-Scope Improvements and Practical Expedients In August 2014, the FASB issued ASU No. 2014-15, Going Concern In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-06, Contingent Put and Call Options in Debt Instruments In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory

Summary of Significant Accoun23

Summary of Significant Accounting Policies and Procedures (Tables)	9 Months Ended
	Sep. 30, 2016
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Summary of Interest Rate Swaps Outstanding	As of and for the periods ended September 30 Gross Gains Gross Losses Aggregate Gross Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended Notional Liability at September 30, September 30, September 30, September 30, Amount Fair Value 2016 2016 2016 2016 Interest rate swaps $ 777,298 $ 47,425 $ 3,252 $ 3,630 $ 387 $ 52,215
Company's Assets and Liabilities Carried at Fair Value on Recurring Basis included Cash Equivalents, interest rate swaps and Contingent Consideration	As of September 30 Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,437 $ — $ — Liabilities: Interest rate swaps $ — $ 47,425 $ — Contingent consideration $ — $ — $ 83,973
Schedule of Estimated Fair Values and Carrying Values	The following table presents their estimated fair values and their carrying values (in thousands): September 30, 2016 Carrying Fair Value Participation interest $ 16,585 $ 14,937 Solar asset-backed notes $ 439,988 $ 439,082 Solar loan-backed notes $ 130,365 $ 134,933 Convertible senior notes $ 897,657 $ 697,750 MyPower customer notes receivable $ 533,534 $ 533,534 Long-term debt $ 1,569,047 $ 1,569,047 Solar bonds $ 334,073 $ 334,073
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 Nine Months Ended September 30, 2016 Balance - beginning of the period $ 22,993 Increase in liability (including 3,772 related to MyPower contracts) 5,803 Change in estimate 1,587 Less warranty claims (235 ) Balance - end of the period $ 30,148
Contingent Consideration Liability [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Summary of the Activity of the Level 3 Contingent Consideration	The following table summarizes the activity of the Level 3 contingent consideration balance in the nine months ended September 30 Balance - beginning of the period $ 123,008 Settlement of liability (34,170 ) Change in fair value (4,865 ) Balance - end of the period $ 83,973

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	The following is a summary of intangible assets as of September 30, 2016 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Write-offs Net Developed technology - Silevo 10 $ 115,000 $ (23,221 ) $ — 91,779 Developed technology - Zep Solar 7 60,100 (24,137 ) — 35,963 Trademarks and trade names 7 24,700 (9,903 ) — 14,797 Marketing database 5 17,427 (11,579 ) (5,848 ) — PowerSaver agreement 10 17,077 (4,815 ) (12,262 ) — Non-compete agreements 5 7,189 (4,043 ) (3,035 ) 111 Customer relationships 6 6,190 (1,368 ) — 4,822 Other 6 10,028 (6,721 ) (87 ) 3,220 Total 8.76 $ 257,711 $ (85,787 ) $ (21,232 ) $ 150,692 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
Summary of Carrying Value of Intangible Assets	The changes to the carrying value of intangible assets were as follows (in thousands): September 30, 2016 Balance - beginning of the period $ 195,244 Amortization (23,320 ) Write-offs (21,232 ) Balance - end of the period $ 150,692
Summary of Amortization Expense for Intangible Assets	Amortization expense from intangible assets for the nine months ended September 30, 2016 and 2015 was allocated as follows (in thousands): Nine Months Ended September 30, 2016 2015 Included in depreciation, amortization and warranty $ 15,534 $ 15,551 Included in sales and marketing 7,786 8,953 Total amortization expense $ 23,320 $ 24,504
Summary of Future Amortization Expense for Intangible Assets	As of September 30, 2016, the total future amortization expense from intangible assets was as follows (in thousands): Depreciation, amortization and warranty Sales and marketing Total Three months ending December 31, 2016 $ 5,166 $ 1,170 $ 6,336 2017 20,541 4,678 25,219 2018 20,541 4,657 25,198 2019 20,541 4,621 25,162 2020 19,821 4,423 24,244 Thereafter 44,533 — 44,533 Total $ 131,143 $ 19,549 $ 150,692

Selected Balance Sheet Compon25

Selected Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Components of Balance Sheet	Selected components of the consolidated balance sheets were as follows (in thousands): September 30, 2016 December 31, 2015 Inventories: Raw materials $ 182,834 $ 335,439 Work in progress 23,371 7,512 Total $ 206,205 $ 342,951 Solar Energy Systems, Leased and To Be Leased - Net: Solar energy systems leased to customers $ 4,675,091 $ 3,619,214 Initial direct costs related to customer solar energy system lease acquisition costs 509,487 383,506 5,184,578 4,002,720 Less accumulated depreciation and amortization (398,806 ) (275,158 ) 4,785,772 3,727,562 Solar energy systems under construction 364,281 358,010 Solar energy systems to be leased to customers 342,973 289,981 Solar energy systems, leased and to be leased - net(1)(2) $ 5,493,026 $ 4,375,553 Property, Plant and Equipment - Net Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 91,694 $ 84,418 Leasehold improvements 55,841 53,902 Manufacturing facilities - China: Manufacturing and lab equipment(3) 21,793 21,714 Land and buildings 6,706 6,711 Vehicles 35,335 44,036 Computer hardware and software 56,186 41,294 Furniture and fixtures 15,249 13,611 Leasehold improvements - other 23,015 19,546 Other(4) 44,935 30,861 350,754 316,093 Less accumulated depreciation and amortization (99,820 ) (53,706 ) Property, plant and equipment - net $ 250,934 $ 262,387 Accrued and Other Current Liabilities: Accrued expenses $ 82,884 $ 69,034 Income tax payable — 41,016 Accrued compensation 83,784 64,988 Current portion of contingent consideration — 42,912 Accrued warranty 30,148 22,993 Accrued professional services fees 12,327 9,915 Current portion of capital lease obligation 11,588 8,208 Other current liabilities 16,220 17,440 Total $ 236,951 $ 276,506 September 30, 2016 December 31, 2015 Other Liabilities and Deferred Credits: Deferred gain on sale-leaseback transactions, net of current portion $ 49,114 $ 51,547 Deferred rent expense 14,132 16,184 Interest rate swaps liability 47,425 11,544 Deferred solar renewable energy credits income 20,458 8,855 Capital lease obligation 37,210 39,475 Liability for receipts from an investor(5) 47,088 17,975 Contingent consideration 83,973 80,096 Participation interest 16,585 15,919 Other non-current liabilities 46,011 37,411 Total $ 361,996 $ 279,006 (1) Included in solar energy systems leased to customers as of September 30, 2016 and December 31, 2015 was $66.4 million for each period related to capital leased assets with an accumulated depreciation of $12.7 million and $10.6 million, respectively. (2) Included in solar energy systems, leased and to be leased to customers as of September 30, 2016 and December 31, 2015 was $13.8 million and $6.3 million, respectively, related to energy storage systems with an accumulated depreciation of $0.8 million and $0.5 million, respectively. (3) The manufacturing equipment in China was fully impaired during the nine months ended September 30, 2016 as the Company restructured its operations in China. The impairment charge is included in restructuring and other expense (see Note 3, Restructuring and Other Activities (4 ) Included in other property, plant and equipment - net as of September 30, 2016 and December 31, 2015 was $37.1 million and $29.1 million, respectively, related to capital leased assets with an accumulated depreciation of $11.0 million and $5.6 million, respectively. (5) The liability for receipts from an investor represents amounts received from an investor under a lease pass-through fund arrangement for monetization of investment tax credits, or ITCs, for assets not yet placed in service. This amount is reclassified to deferred revenue when the assets are placed in service.

Indebtedness (Tables)

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Summary of Debt	The following is a summary of the Company’s debt as of September 30, 2016 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Borrowing Balance Current Long-Term Capacity Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 364,000 $ 22,769 $ 338,562 $ 4,920 3.8%-5.8% December 2016 - December Vehicle and other loans 23,515 15,171 8,344 — 2.9%-7.6% March 2017 - June 2.75% convertible senior notes due in 2018 230,000 — 226,908 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 557,941 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 112,808 — 0.0% December 2020 Solar Bonds 334,407 182,485 151,588 * 1.1%-6.5% October 2016 - January Total recourse debt 1,630,922 220,425 1,396,151 4,920 Non-recourse debt: Term loan due in December 2016 86,759 86,488 — — 4.0% December Term loan due in December 2017 52,015 — 49,967 68,590 4.0% December 2017 Term loan due in January 2021 153,841 4,638 144,772 4,001 4.2% January 2021 MyPower revolving credit facility 134,287 133,552 — 55,713 3.7%-6.2% January Revolving aggregation credit facility 415,097 — 403,567 344,903 3.8%-4.4% December Solar Renewable Energy Credit Term Loan 35,866 12,538 22,473 1,542 6.6%-9.9% April 2017 - July 2021 Cash Equity Debt I 120,582 3,211 116,340 — 5.7% July 2033 Cash Equity Debt II 210,000 7,140 199,515 — 5.3% July 2034 Solar Asset-backed Notes, Series 2013-1 43,013 3,400 36,867 — 4.8% November Solar Asset-backed Notes, Series 2014-1 61,801 2,976 56,247 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 186,851 7,055 173,569 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 119,199 1,511 112,886 — 4.2%-Class A 5.6%-Class B August 2045 Solar Asset-backed Notes, Series 2016-1 50,119 1,202 44,275 — 5.3%-Class A 7.5%-Class B September 2046 Solar Loan-backed Notes, Series 2016-A 140,586 3,514 126,851 — 4.8%-Class A 6.9%-Class B September 2048 Total non-recourse debt 1,810,016 267,225 1,487,329 474,749 Total debt $ 3,440,938 $ 487,650 $ 2,883,480 $ 479,669 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $15.6 million remained available to be issued. See below and Note 13, Related Party Transactions 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 Rate Maturity Date Recourse debt: Secured revolving credit facility $ 360,000 $ 22,320 $ 333,287 $ 13,053 3.5%-5.8% December 2016 - December 2017 Vehicle and other loans 28,173 12,562 15,610 — 2.5%-7.6% January 2016 - June 2019 2.75% convertible senior notes due in 2018 230,000 — 225,795 — 2.8% November 2018 1.625% convertible senior notes due in 2019 566,000 — 555,981 — 1.6% November 2019 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 2030 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 2016 Term loan due in December 2016 112,483 111,248 — — 3.6%-3.7% December 2016 MyPower revolving credit facility 213,125 — 210,735 26,875 3.0%-5.5% January 2017 Revolving aggregation credit facility 455,693 — 446,963 194,307 3.1%-3.2% December 2017 Solar Asset-backed Notes, Series 2013-1 45,845 3,342 39,669 — 4.8% November 2038 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 13, Related Party Transactions

VIE Arrangements (Tables)

VIE Arrangements (Tables)	9 Months Ended
	Sep. 30, 2016
Variable Interest Entity Disclosure [Abstract]
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 September 30, 2016 (in thousands, except for number of funds) for funds that have been determined to be VIEs: Total Carrying Investor Undrawn Value of Investor Number Contributions Investor Solar Energy Classification of Funds Received Contributions Systems Financial institutions 32 $ 2,252,194 $ 174,116 $ 2,420,245 Corporations 7 993,650 3,110 1,021,052 Utilities 4 278,888 35,033 287,441 Other investors 1 1,788 — 3,126.0 Total 44 $ 3,526,520 $ 212,259 $ 3,731,864
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): September 30, 2016 December 31, 2015 Assets Current assets: Cash and cash equivalents $ 47,267 $ 32,105 Restricted cash 20,108 44 Accounts receivable - net 31,336 10,116 Rebates receivable 7,524 6,220 Prepaid expenses and other current assets 2,321 1,740 Total current assets 108,556 50,225 Solar energy systems, leased and to be leased - net 3,731,864 2,779,363 Other assets 47,552 11,204 Total assets $ 3,887,972 $ 2,840,792 Liabilities Current liabilities: Accounts payable $ 7 $ — Distributions payable to noncontrolling interests and redeemable noncontrolling interests 25,106 26,769 Current portion of deferred U.S. Treasury grant income 6,506 6,506 Accrued and other current liabilities 4,178 598 Customer deposits 2,276 2,928 Current portion of deferred revenue 34,986 24,794 Current portion of long-term debt 10,352 — Total current liabilities 83,411 61,595 Deferred revenue, net of current portion 374,695 308,798 Long-term debt, net of current portion 365,821 — Deferred U.S. Treasury grant income, net of current portion 159,292 164,191 Other liabilities and deferred credits 63,320 28,460 Total liabilities $ 1,046,539 $ 563,044

Redeemable Noncontrolling Int28

Redeemable Noncontrolling Interests in Subsidiaries (Tables)	9 Months Ended
	Sep. 30, 2016
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 December 31, 2015 $ 320,935 Contributions from redeemable noncontrolling interests 318,165 Net loss (304,620 ) Distributions to redeemable noncontrolling interests (36,658 ) Acquisition of redeemable noncontrolling interests (13,664 ) Balance at September 30, 2016 $ 284,158

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Changes in Total Stockholders' Equity and Noncontrolling Interests	The changes in total stockholders’ equity and noncontrolling interests in subsidiaries were as follows (in thousands): Total Noncontrolling Stockholders' Interests in Total Equity Subsidiaries Equity Balance, December 31, 2015 $ 878,566 $ 535,062 $ 1,413,628 Contributions from noncontrolling interests — 704,522 704,522 Tax impact of stock option exercises (7,738 ) — (7,738 ) Stock-based compensation expense 90,025 — 90,025 Issuance of common stock upon exercise of stock options for cash 3,540 — 3,540 Issuance of stock to settle accrued compensation 631 — 631 Issuance of stock on settlement of Silevo contingent consideration 34,170 — 34,170 Net loss (27,262 ) (426,823 ) (454,085 ) Distributions to noncontrolling interests — (70,141 ) (70,141 ) Balance, September 30, 2016 $ 971,932 $ 742,620 $ 1,714,552

Equity Award Plans (Tables)

Equity Award Plans (Tables)	9 Months Ended
	Sep. 30, 2016
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 - December 31, 2015 18,315 $ 38.43 7.74 $ 293,855 Granted (weighted-average fair value of $15.14) 1,292 25.97 Exercised (524 ) 6.75 9,173 Canceled (1,983 ) 54.50 Outstanding - September 30, 2016 17,098 $ 36.60 7.15 $ 73,468 Options vested and exercisable - September 30, 2016 8,454 $ 24.86 5.56 $ 72,910 Options vested and expected to vest - September 30, 2016 15,222 $ 35.38 6.93 $ 73,453
Summary of Fair Value of Stock Options Granted Using Weighted-Average Assumptions used in the Black-Scholes Option Valuation Model	The fair values were estimated on each grant date with the following weighted-average assumptions used in the Black-Scholes option valuation model: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Dividend yield * 0 % 0 % 0 % Annual risk-free rate of return * 2.27 % 1.50 % 2.16 % Expected volatility * 55.88 % 61.94 % 58.72 % Expected term (years) * 4.97 6.28 5.16
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 - December 31, 2015 3,577 $ 49.53 Granted 2,029 19.58 Vested (838 ) 45.80 Cancelled (1,080 ) 41.73 Outstanding - September 30, 2016 3,688 $ 36.18 Expected to vest - September 30, 2016 2,246 $ 36.73
Summary of Capitalized Stock-Based Compensation Expense	The amount of capitalized stock-based compensation expense was as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Capitalized under: Inventories $ 169 $ 253 $ 169 $ 253 Other assets $ 30 $ 848 $ 666 $ 2,462 Property, plant and equipment - net $ 1,399 $ 711 $ 3,780 $ 2,096 Solar energy systems, leased and to be leased - net $ 5,809 $ 6,902 $ 20,137 $ 17,555
Summary of Stock-Based Compensation Expense Recognized	Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Total cost of revenue $ 876 $ 489 $ 2,718 $ 1,665 Sales and marketing $ 3,498 $ 7,048 $ 16,355 $ 17,266 General and administrative $ 13,633 $ 13,305 $ 37,628 $ 31,325 Pre-production expense $ 174 $ — $ 322 $ — Research and development $ 2,997 $ 3,866 $ 8,038 $ 10,754

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Components of Related Party Transactions	The Company’s operations included the following related party transactions (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Revenue: Solar energy systems sales to related parties $ — $ — $ 12 $ 79 Expenditures: Purchases of inventories or equipment from related parties $ 4,324 $ 2,450 $ 10,690 $ 4,147 Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt) $ 2,467 $ 828 $ 4,682 $ 1,298
Summary of Related Party Balances	Related party balances were comprised of the following (in thousands): September 30, 2016 December 31, 2015 Due from related parties (included in accounts receivable) $ 22 $ 30 Due to related parties (included in accounts payable) $ 1,080 $ 3,961 Solar bonds issued to related parties $ 265,200 $ 165,220 Convertible senior notes issued to related parties $ 12,978 $ 12,975 Due to related parties (included in accrued and other current liabilities) $ 1,578 $ 1,249

Basic and Diluted Net Loss Pe32

Basic and Diluted Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
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): Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net income (loss) attributable to stockholders $ 53,215 $ (19,073 ) $ (27,262 ) $ (62,958 ) Net income (loss) attributable to common stockholders, basic $ 53,215 $ (19,073 ) $ (27,262 ) $ (62,958 ) Net income (loss) attributable to common stockholders, diluted $ 56,165 $ (19,073 ) $ (27,262 ) $ (62,958 ) Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, basic 100,494,480 97,384,949 99,354,863 97,027,412 Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, diluted 118,077,365 97,384,949 99,354,863 97,027,412 Net income (loss) per share attributable to common stockholders, basic $ 0.53 $ (0.20 ) $ (0.27 ) $ (0.65 ) Net income (loss) per share attributable to common stockholders, diluted $ 0.48 $ (0.20 ) $ (0.27 ) $ (0.65 )
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: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Common stock options 14,474,596 14,197,584 18,057,579 13,852,111 Restricted stock units 3,363,304 2,763,268 3,718,782 2,082,446 Convertible senior notes — 10,505,947 13,930,186 10,505,947

Organization - Additional Infor

Organization - Additional Information (Detail) - USD ($)	Jul. 31, 2016	Sep. 30, 2016
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
SolarCity corporation, date of incorporation		Jun. 21, 2006
Merger Agreement with Tesla [Member]
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Business combination, common stock conversion basis		Each share of the Company’s common stock issued and outstanding immediately prior to the effective time of the merger would be converted into 0.110, or the Exchange Ratio, shares of Tesla’s common stock.
Business combination, stock conversion shares issued	0.110
Merger Agreement with Tesla [Member] | Minimum [Member]
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Merger agreement, termination fee	$ 26,100,000
Merger Agreement with Tesla [Member] | Maximum [Member]
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Merger agreement, termination fee	$ 78,200,000

Summary of Significant Accoun34

Summary of Significant Accounting Policies and Procedures - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions	May 05, 2016	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Probability of Default				95.00%
Accrued and other current liabilities		$ 236,951		$ 236,951		$ 276,506
Liability recorded relating to guarantees		$ 5,200		$ 5,200		$ 3,100
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
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
Level 3 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Accrued and other current liabilities					$ 48,300
Minimum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Discount Rate				6.00%
Maximum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives				30 years
Fair Value Inputs, Discount Rate				7.00%
General and Administrative Expenses [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Gain related to settlement of contingent consideration liability	$ 14,100
Common Stock [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Stock issued, shares	1.6
Stock issued, value	$ 34,200
New Solar Energy Systems [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives		35 years	30 years

Summary of Significant Accoun35

Summary of Significant Accounting Policies and Procedures - Summary of Interest Rate Swaps Outstanding (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Dec. 31, 2015
Derivatives Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 47,425	$ 47,425	$ 11,544
Interest Rate Swap [Member]
Derivatives Fair Value [Line Items]
Derivative, Notional Amount	777,298	777,298
Derivative Liability, Fair Value, Gross Liability	47,425	47,425
Gross Gains	3,252	3,630
Gross Losses	$ 387	$ 52,215

Summary of Significant Accoun36

Summary of Significant Accounting Policies and Procedures - Assets and Liabilities Carried at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Liabilities:
Derivative Liability, Fair Value, Gross Liability	$ 47,425	$ 11,544
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	47,425
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Liabilities:
Contingent consideration	83,973
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Level 1 [Member]
Cash equivalents:
Cash equivalents	$ 3,437

Summary of Significant Accoun37

Summary of Significant Accounting Policies and Procedures - Summary of the Activity of the Level 3 Contingent Consideration (Detail) - Contingent Consideration Liability [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance - beginning of the period	$ 123,008
Settlement of liability	(34,170)
Change in fair value	(4,865)
Balance - end of the period	$ 83,973

Summary of Significant Accoun38

Summary of Significant Accounting Policies and Procedures - Schedule of Estimated Fair Values and Carrying Values (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Carrying Value	$ 2,883,480	$ 2,332,600
MyPower customer notes receivable [Member]
Debt Instrument [Line Items]
Carrying Value	533,534
Fair Value	533,534
Long-term debt [Member]
Debt Instrument [Line Items]
Carrying Value	1,569,047
Fair Value	1,569,047
Participation interest [Member]
Debt Instrument [Line Items]
Carrying Value	16,585
Fair Value	14,937
Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Carrying Value	439,988
Fair Value	439,082
Solar Loan-backed Notes [Member]
Debt Instrument [Line Items]
Carrying Value	130,365
Fair Value	134,933
Convertible senior notes [Member]
Debt Instrument [Line Items]
Carrying Value	897,657
Fair Value	697,750
Solar Bonds [Member]
Debt Instrument [Line Items]
Carrying Value	334,073
Fair Value	$ 334,073

Summary of Significant Accoun39

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance - beginning of the period	$ 22,993
Increase in liability (including 3,772 related to MyPower contracts)	5,803
Change in estimate	1,587
Less warranty claims	(235)
Balance - end of the period	$ 30,148

Summary of Significant Accoun40

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Parenthetical) (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Product Warranty Accrual [Line Items]
Increase in liability (including 3,772 related to MyPower contracts)	$ 5,803
MyPower Program [Member]
Product Warranty Accrual [Line Items]
Increase in liability (including 3,772 related to MyPower contracts)	$ 3,772

Restructuring and Other Activ41

Restructuring and Other Activities - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Restructuring Cost And Reserve [Line Items]
One-time employee termination benefits		$ 5,900,000
Intangible assets impairment			$ 0
Outstanding restructuring liability	$ 3,200,000	3,200,000
Merger Agreement with Tesla [Member]
Restructuring Cost And Reserve [Line Items]
Pre-acquisition expenses		5,800,000
Uninstalled Commercial Project [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring charge	$ 16,100,000
Sales and Marketing Related Intangible Assets [Member]
Restructuring Cost And Reserve [Line Items]
Intangible assets impairment		21,200,000
Manufacturing Facilities - China [Member] | Manufacturing and Lab Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Asset impairment charges		$ 13,900,000

Goodwill and Intangible Asset42

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Carrying value of goodwill	$ 321,900,000
Changes to carrying value of goodwill	$ 0
Intangible assets impairment		$ 0

Goodwill and Intangible Asset43

Goodwill and Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 257,711	$ 257,711
Intangible Assets, Accumulated Amortization	(85,787)	(62,467)
Intangible Assets, Write offs	(21,232)
Intangible Assets, Net	$ 150,692	$ 195,244
Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	8 years 9 months 4 days	8 years 3 months 4 days
Developed Technology Rights [Member] | Silevo, Inc. [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 115,000	$ 115,000
Intangible Assets, Accumulated Amortization	(23,221)	(14,596)
Intangible Assets, Net	$ 91,779	$ 100,404
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	(24,137)	(17,664)
Intangible Assets, Net	$ 35,963	$ 42,436
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	(9,903)	(7,256)
Intangible Assets, Net	$ 14,797	$ 17,444
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	(11,579)	(9,953)
Intangible Assets, Write offs	$ (5,848)
Intangible Assets, Net		$ 7,474
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	(4,815)	(3,961)
Intangible Assets, Write offs	$ (12,262)
Intangible Assets, Net		$ 13,116
Power Saver Agreement [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	10 years	10 years
Non-compete Agreements [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 7,189	$ 7,189
Intangible Assets, Accumulated Amortization	(4,043)	(3,272)
Intangible Assets, Write offs	(3,035)
Intangible Assets, Net	$ 111	$ 3,917
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	$ 6,190
Intangible Assets, Accumulated Amortization	(1,368)	(542)
Intangible Assets, Net	$ 4,822	$ 5,648
Customer relationships [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	6 years	6 years
Other [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 10,028	$ 10,028
Intangible Assets, Accumulated Amortization	(6,721)	(5,223)
Intangible Assets, Write offs	(87)
Intangible Assets, Net	$ 3,220	$ 4,805
Other [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	6 years	6 years

Goodwill and Intangible Asset44

Goodwill and Intangible Assets - Summary of Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
Balance - beginning of the period	$ 195,244
Amortization	(23,320)	$ (24,504)
Write-offs	(21,232)
Balance - end of the period	$ 150,692

Goodwill and Intangible Asset45

Goodwill and Intangible Assets - Amortization Expense for Identifiable Purchased Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 23,320	$ 24,504
Depreciation, Amortization and Warranty [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	15,534	15,551
Sales and Marketing [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 7,786	$ 8,953

Goodwill and Intangible Asset46

Goodwill and Intangible Assets - Summary of Future Amortization Expense for Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Three months ending December 31, 2016	$ 6,336
2,017	25,219
2,018	25,198
2,019	25,162
2,020	24,244
Thereafter	44,533
Total	150,692	$ 195,244
Depreciation, Amortization and Warranty [Member]
Finite Lived Intangible Assets [Line Items]
Three months ending December 31, 2016	5,166
2,017	20,541
2,018	20,541
2,019	20,541
2,020	19,821
Thereafter	44,533
Total	131,143
Sales and Marketing [Member]
Finite Lived Intangible Assets [Line Items]
Three months ending December 31, 2016	1,170
2,017	4,678
2,018	4,657
2,019	4,621
2,020	4,423
Total	$ 19,549

Selected Balance Sheet Compon47

Selected Balance Sheet Components - Components of Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventories:
Raw materials	$ 182,834	$ 335,439
Work in progress	23,371	7,512
Total	206,205	342,951
Solar Energy Systems, Leased and To Be Leased - Net:
Solar energy systems leased to customers	4,675,091	3,619,214
Initial direct costs related to customer solar energy system lease acquisition costs	509,487	383,506
Solar energy systems, leased and to be leased, gross	5,184,578	4,002,720
Less accumulated depreciation and amortization	(398,806)	(275,158)
Solar energy systems, leased and to be leased gross, less accumulated depreciation and amortization	4,785,772	3,727,562
Solar energy systems under construction	364,281	358,010
Solar energy systems to be leased to customers	342,973	289,981
Solar energy systems, leased and to be leased - net	5,493,026	4,375,553
Property, Plant and Equipment - Net
Property, plant and equipment, gross	350,754	316,093
Less accumulated depreciation and amortization	(99,820)	(53,706)
Property, plant and equipment - net	250,934	262,387
Accrued and Other Current Liabilities:
Accrued expenses	82,884	69,034
Income tax payable		41,016
Accrued compensation	83,784	64,988
Current portion of contingent consideration		42,912
Accrued warranty	30,148	22,993
Accrued professional services fees	12,327	9,915
Current portion of capital lease obligation	11,588	8,208
Other current liabilities	16,220	17,440
Total	236,951	276,506
Other Liabilities and Deferred Credits:
Deferred gain on sale-leaseback transactions, net of current portion	49,114	51,547
Deferred rent expense	14,132	16,184
Interest rate swaps liability	47,425	11,544
Deferred solar renewable energy credits income	20,458	8,855
Capital lease obligation	37,210	39,475
Liability for receipts from an investor	47,088	17,975
Contingent consideration	83,973	80,096
Participation interest	16,585	15,919
Other non-current liabilities	46,011	37,411
Total	361,996	279,006
Vehicles [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	35,335	44,036
Computer hardware and software [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	56,186	41,294
Furniture and fixtures [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	15,249	13,611
Leasehold Improvements Other [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	23,015	19,546
Other [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	44,935	30,861
Manufacturing Facilities - Fremont, California [Member] | Manufacturing and Lab Equipment [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	91,694	84,418
Manufacturing Facilities - Fremont, California [Member] | Leasehold Improvements [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	55,841	53,902
Manufacturing Facilities - China [Member] | Manufacturing and Lab Equipment [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	21,793	21,714
Manufacturing Facilities - China [Member] | Land and Buildings [Member]
Property, Plant and Equipment - Net
Property, plant and equipment, gross	$ 6,706	$ 6,711

Selected Balance Sheet Compon48

Selected Balance Sheet Components - Components of Consolidated Balance Sheet (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Solar Energy Systems [Member]
Components Of Balance Sheet [Line Items]
Capital leased assets	$ 66.4	$ 66.4
Accumulated depreciation on capital leased assets	12.7	10.6
Energy Storage Systems [Member]
Components Of Balance Sheet [Line Items]
Capital leased assets	13.8	6.3
Accumulated depreciation on capital leased assets	0.8	0.5
Property, Plant and Equipment - Net [Member]
Components Of Balance Sheet [Line Items]
Capital leased assets	37.1	29.1
Accumulated depreciation on capital leased assets	$ 11	$ 5.6

Cash Equity Financings - Additi

Cash Equity Financings - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 08, 2016	May 02, 2016	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Cash Equity Financings [Line Items]
Repayments of long-term debt				$ 630,892	$ 211,976
Special purpose entity [Member]
Cash Equity Financings [Line Items]
Convertible senior notes aggregate principal amount	$ 210,000	$ 121,700
Stock issued, value	$ 95,200	$ 100,700
Special purpose entity [Member] | Revolving aggregation credit facility [Member]
Cash Equity Financings [Line Items]
Repayments of long-term debt			$ 192,300	$ 125,000
Maturity Date				Dec. 31, 2018
Special purpose entity [Member] | Term loan due in December 2016 [Member]
Cash Equity Financings [Line Items]
Repayments of long-term debt				$ 25,700
Maturity Date				Dec. 31, 2016

Indebtedness - Summary of Debt

Indebtedness - Summary of Debt (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 08, 2016	May 02, 2016
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 3,440,938	$ 2,753,746
Current, Carrying Value, Net of Fees	487,650	372,221
Long-Term, Carrying Value, Net of Fees	2,883,480	2,332,600
Unused Borrowing Capacity	479,669	234,235
Solar Bonds [Member]
Debt Instrument [Line Items]
Long-Term, Carrying Value, Net of Fees	$ 334,073
MyPower revolving credit facility [Member] | Class A [Member]
Debt Instrument [Line Items]
Interest Rate	2.50%
Cash Equity Debt - I [Member]
Debt Instrument [Line Items]
Interest Rate				5.65%
Cash Equity Debt - II [Member]
Debt Instrument [Line Items]
Interest Rate			5.25%
Recourse debt [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 1,630,922	1,511,497
Current, Carrying Value, Net of Fees	220,425	213,191
Long-Term, Carrying Value, Net of Fees	1,396,151	1,279,235
Unused Borrowing Capacity	4,920	13,053
Recourse debt [Member] | Secured revolving credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	364,000	360,000
Current, Carrying Value, Net of Fees	22,769	22,320
Long-Term, Carrying Value, Net of Fees	338,562	333,287
Unused Borrowing Capacity	$ 4,920	$ 13,053
Maturity Date, Start	Dec. 31, 2016	Dec. 31, 2016
Maturity Date, End	Dec. 31, 2017	Dec. 31, 2017
Recourse debt [Member] | Secured revolving credit facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	3.80%	3.50%
Recourse debt [Member] | Secured revolving credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	5.80%	5.80%
Recourse debt [Member] | Vehicle and other loans [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 23,515	$ 28,173
Current, Carrying Value, Net of Fees	15,171	12,562
Long-Term, Carrying Value, Net of Fees	$ 8,344	$ 15,610
Maturity Date, Start	Mar. 31, 2017	Jan. 31, 2016
Maturity Date, End	Jun. 30, 2019	Jun. 30, 2019
Recourse debt [Member] | Vehicle and other loans [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	2.90%	2.50%
Recourse debt [Member] | Vehicle and other loans [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	7.60%	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	$ 226,908	$ 225,795
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	$ 557,941	$ 555,981
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	$ 113,000
Long-Term, Carrying Value, Net of Fees	$ 112,808	$ 112,784
Maturity Date	Dec. 31, 2020	Dec. 31, 2020
Interest Rate	0.00%	0.00%
Recourse debt [Member] | Solar Bonds [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 334,407	$ 214,324
Current, Carrying Value, Net of Fees	182,485	178,309
Long-Term, Carrying Value, Net of Fees	$ 151,588	$ 35,778
Maturity Date, Start	Oct. 31, 2016	Jan. 31, 2016
Maturity Date, End	Jan. 31, 2031	Dec. 31, 2030
Recourse debt [Member] | Solar Bonds [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	1.10%	1.30%
Recourse debt [Member] | Solar Bonds [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	6.50%	5.80%
Non-recourse debt [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 1,810,016	$ 1,242,249
Current, Carrying Value, Net of Fees	267,225	159,030
Long-Term, Carrying Value, Net of Fees	1,487,329	1,053,365
Unused Borrowing Capacity	474,749	221,182
Non-recourse debt [Member] | Term loan due in December 2016 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	86,759	112,483
Current, Carrying Value, Net of Fees	$ 86,488	$ 111,248
Maturity Date	Dec. 31, 2016	Dec. 31, 2016
Interest Rate	4.00%
Non-recourse debt [Member] | Term loan due in December 2016 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate		3.60%
Non-recourse debt [Member] | Term loan due in December 2016 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate		3.70%
Non-recourse debt [Member] | Term loan due in December 2017 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 52,015
Long-Term, Carrying Value, Net of Fees	49,967
Unused Borrowing Capacity	$ 68,590
Maturity Date	Dec. 31, 2017
Interest Rate	4.00%
Non-recourse debt [Member] | Term loan due in January 2021 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 153,841
Current, Carrying Value, Net of Fees	4,638
Long-Term, Carrying Value, Net of Fees	144,772
Unused Borrowing Capacity	$ 4,001
Maturity Date	Jan. 31, 2021
Interest Rate	4.20%
Non-recourse debt [Member] | MyPower revolving credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 134,287	$ 213,125
Current, Carrying Value, Net of Fees	133,552
Long-Term, Carrying Value, Net of Fees		210,735
Unused Borrowing Capacity	$ 55,713	$ 26,875
Maturity Date	Jan. 31, 2017	Jan. 31, 2017
Non-recourse debt [Member] | MyPower revolving credit facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	3.70%	3.00%
Non-recourse debt [Member] | MyPower revolving credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	6.20%	5.50%
Non-recourse debt [Member] | Revolving aggregation credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 415,097	$ 455,693
Long-Term, Carrying Value, Net of Fees	403,567	446,963
Unused Borrowing Capacity	$ 344,903	$ 194,307
Maturity Date	Dec. 31, 2018	Dec. 31, 2017
Non-recourse debt [Member] | Revolving aggregation credit facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	3.80%	3.10%
Non-recourse debt [Member] | Revolving aggregation credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	4.40%	3.20%
Non-recourse debt [Member] | Solar Renewable Energy Credit Term Loan [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 35,866
Current, Carrying Value, Net of Fees	12,538
Long-Term, Carrying Value, Net of Fees	22,473
Unused Borrowing Capacity	$ 1,542
Maturity Date, Start	Apr. 30, 2017
Maturity Date, End	Jul. 31, 2021
Non-recourse debt [Member] | Solar Renewable Energy Credit Term Loan [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest Rate	6.60%
Non-recourse debt [Member] | Solar Renewable Energy Credit Term Loan [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate	9.90%
Non-recourse debt [Member] | Cash Equity Debt - I [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 120,582
Current, Carrying Value, Net of Fees	3,211
Long-Term, Carrying Value, Net of Fees	$ 116,340
Maturity Date	Jul. 31, 2033
Interest Rate	5.70%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2013-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 43,013	$ 45,845
Current, Carrying Value, Net of Fees	3,400	3,342
Long-Term, Carrying Value, Net of Fees	$ 36,867	$ 39,669
Maturity Date	Nov. 30, 2038	Nov. 30, 2038
Interest Rate	4.80%	4.80%
Non-recourse debt [Member] | Cash Equity Debt - II [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 210,000
Current, Carrying Value, Net of Fees	7,140
Long-Term, Carrying Value, Net of Fees	$ 199,515
Maturity Date	Jul. 31, 2034
Interest Rate	5.30%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 61,801	$ 64,431
Current, Carrying Value, Net of Fees	2,976	2,855
Long-Term, Carrying Value, Net of Fees	$ 56,247	$ 58,938
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	$ 186,851	$ 193,755
Current, Carrying Value, Net of Fees	7,055	6,319
Long-Term, Carrying Value, Net of Fees	$ 173,569	$ 181,041
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	$ 119,199	$ 122,295
Current, Carrying Value, Net of Fees	1,511	1,348
Long-Term, Carrying Value, Net of Fees	$ 112,886	$ 116,019
Maturity Date	Aug. 31, 2045	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%	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%	5.60%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2016-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 50,119
Current, Carrying Value, Net of Fees	1,202
Long-Term, Carrying Value, Net of Fees	$ 44,275
Maturity Date	Sep. 30, 2046
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2016-1 [Member] | Class A [Member]
Debt Instrument [Line Items]
Interest Rate	5.30%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2016-1 [Member] | Class B [Member]
Debt Instrument [Line Items]
Interest Rate	7.50%
Non-recourse debt [Member] | Solar Loan-backed Notes, Series 2016-A [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value	$ 140,586
Current, Carrying Value, Net of Fees	3,514
Long-Term, Carrying Value, Net of Fees	$ 126,851
Maturity Date	Sep. 30, 2048
Non-recourse debt [Member] | Solar Loan-backed Notes, Series 2016-A [Member] | Class A [Member]
Debt Instrument [Line Items]
Interest Rate	4.80%
Non-recourse debt [Member] | Solar Loan-backed Notes, Series 2016-A [Member] | Class B [Member]
Debt Instrument [Line Items]
Interest Rate	6.90%
Non-recourse debt [Member] | Term loan due in May 2016 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value		$ 34,622
Current, Carrying Value, Net of Fees		$ 33,918
Maturity Date		May 31, 2016
Interest Rate		3.50%

Indebtedness - Summary of Deb51

Indebtedness - Summary of Debt (Parenthetical) (Detail) - Solar Bonds and Solar Bonds Issued to Related Parties [Member] - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Maximum amount to be borrowed	$ 350,000,000	$ 350,000,000
Remaining Borrowing Capacity	$ 15,600,000	$ 135,700,000

Indebtedness - Additional Infor

Indebtedness - Additional Information (Detail) - USD ($)

Jul. 14, 2016

Mar. 31, 2016

Jan. 21, 2016

Dec. 16, 2015

Mar. 20, 2014

Aug. 31, 2016

Jun. 30, 2016

Mar. 31, 2016

Feb. 29, 2016

Jan. 31, 2016

Aug. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Jul. 31, 2014

Apr. 30, 2014

Nov. 30, 2013

Sep. 30, 2016

Sep. 30, 2015

Sep. 08, 2016

May 02, 2016

Apr. 06, 2016

Dec. 31, 2015

Jul. 13, 2015

May 04, 2015

Jan. 09, 2015

May 23, 2014

Feb. 20, 2014

Feb. 04, 2014

Debt Instrument [Line Items]

Repayments of long-term debt

$ 630,892,000

$ 211,976,000

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-day advance notice.

Proceeds from issuance of solar bonds issued to related parties

$ 265,010,000

$ 165,010,000

Aggregate principal amount matured

$ 165,100,000

$ 165,120,000

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

Debt Instrument [Line Items]

Proceeds from issuance of solar bonds issued to related parties

$ 90,000,000

Interest Rate

2.00%

2.00%

2.00%

Debt instrument maturity date

Mar. 31, 2016

Aggregate principal amount matured

$ 90,000,000

$ 90,000,000

Solar bonds due in March 2017 [Member] | Space Exploration Technologies Corporation [Member]

Debt Instrument [Line Items]

Proceeds from issuance of solar bonds issued to related parties

$ 90,000,000

Interest Rate

4.40%

4.40%

Debt instrument maturity date

Mar. 31, 2017

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

Debt Instrument [Line Items]

Proceeds from issuance of solar bonds issued to related parties

$ 75,000,000

Interest Rate

2.00%

2.00%

2.00%

Debt instrument maturity date

Jun. 30, 2016

Aggregate principal amount matured

$ 75,000,000

Solar bonds due in June 2017 [Member] | Space Exploration Technologies Corporation [Member]

Debt Instrument [Line Items]

Proceeds from issuance of solar bonds issued to related parties

$ 75,000,000

Interest Rate

4.40%

Debt instrument maturity date

Jun. 30, 2017

Solar bonds due in February 2018 [Member] | Chairman of the Company's board of directors, the Company's Chief Executive Officer and the Company's Chief Technology Officer [Member]

Debt Instrument [Line Items]

Proceeds from issuance of solar bonds issued to related parties

$ 100,000,000

Interest Rate

6.50%

Debt instrument maturity date

Feb. 28, 2018

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] | Minimum [Member] | May 23, 2014 agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

3.00%

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 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%.

Repayments of long-term debt

$ 25,700,000

Term loan due in December 2017 [Member] | March 31, 2016 agreement [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 50,000,000

$ 50,000,000

$ 150,000,000

Basis interest rate

3.25%

Percentage of fee for undrawn commitments

0.85%

Term loan due in January 2021 [Member] | January 2016, agreement [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 160,000,000

Repayments of long-term debt

$ 2,200,000

Revolving aggregation credit facility [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 760,000,000

$ 650,000,000

$ 500,000,000

Credit facility interest rate terms

The revolving aggregation credit facility bears interest at an annual rate of 3.25% 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

3.25%

Solar Renewable Energy Credit Term Loan [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 15,000,000

$ 15,000,000

Credit facility interest rate terms

Company’s option, 8.00% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) the prime rate or (iii) one-month LIBOR plus 1.00%.

Basis interest rate

9.00%

Repayments of long-term debt

$ 14,000,000

Solar Renewable Energy Credit Term Loan [Member] | Second Term Loan [Member]

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 36,400,000

Credit facility interest rate terms

Company’s option, 4.75% plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) the prime rate or (iii) one-month LIBOR plus 1.00%.

Solar Renewable Energy Credit Term Loan [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis interest rate

8.00%

Solar Renewable Energy Credit Term Loan [Member] | Minimum [Member] | Second Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

4.75%

Cash Equity Debt - I [Member]

Debt Instrument [Line Items]

Interest Rate

5.65%

Debt principal issued

$ 121,700,000

Cash Equity Debt - II [Member]

Debt Instrument [Line Items]

Interest Rate

5.25%

Debt principal issued

$ 210,000,000

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

Debt Instrument [Line Items]

Debt principal issued

$ 54,400,000

Collateral value of solar assets

$ 134,400,000

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

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

Debt Instrument [Line Items]

Debt principal issued

$ 70,200,000

Collateral value of solar assets

126,000,000

Debt discount percentage

0.01%

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

Debt Instrument [Line Items]

Collateral value of solar assets

268,200,000

Debt discount percentage

0.01%

Solar Asset-backed Notes, Series 2016-1 [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 52,200,000

Collateral value of solar assets

$ 72,400,000

Debt discount percentage

6.71%

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

Debt Instrument [Line Items]

Basis interest rate

3.25%

LIBOR [Member] | Term loan due in January 2021 [Member] | January 2016, agreement [Member]

Debt Instrument [Line Items]

Basis interest rate

3.50%

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

Debt Instrument [Line Items]

Basis interest rate

0.50%

Federal Funds Rate [Member] | Solar Renewable Energy Credit Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

0.50%

Federal Funds Rate [Member] | Solar Renewable Energy Credit Term Loan [Member] | Second Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

0.50%

LIBOR Option 2 [Member] | Solar Renewable Energy Credit Term Loan [Member] | Second Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

5.75%

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

Debt Instrument [Line Items]

Interest Rate

2.50%

Basis interest rate

3.00%

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

Debt Instrument [Line Items]

Debt principal issued

$ 160,000,000

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

Debt Instrument [Line Items]

Debt principal issued

$ 103,500,000

Debt discount percentage

0.05%

Class A [Member] | Solar Loan-backed Notes, Series 2016-A [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 151,600,000

Debt discount percentage

3.22%

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

Debt Instrument [Line Items]

Debt principal issued

$ 41,500,000

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

Debt Instrument [Line Items]

Debt principal issued

$ 20,000,000

Debt discount percentage

1.46%

Class B [Member] | Solar Loan-backed Notes, Series 2016-A [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 33,400,000

Debt discount percentage

15.90%

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%

Debt principal issued

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%

Debt principal issued

$ 40,000,000

Syndicated revolving bank agreement [Member] | LIBOR Option 2 [Member] | Solar Renewable Energy Credit Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

1.00%

Syndicated revolving bank agreement [Member] | LIBOR Option 2 [Member] | Solar Renewable Energy Credit Term Loan [Member] | Second Term Loan [Member]

Debt Instrument [Line Items]

Basis interest rate

1.00%

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

Debt Instrument [Line Items]

Maximum amount to be borrowed

$ 398,500,000

Credit facility interest rate terms

The Company has entered into a revolving credit agreement with a syndicate of banks to fund working capital, letters of credit and general corporate needs, with a total committed amount of $398.5 million. 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%.

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%

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)	9 Months Ended
	Sep. 30, 2016USD ($)Fund	Dec. 31, 2015USD ($)
Variable Interest Entity [Line Items]
Carrying Value of Solar Energy System	$ 5,493,026,000	$ 4,375,553,000
VIEs [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	44
Total Investor Contributions Received	$ 3,526,520,000
Undrawn Investor Contributions	212,259,000
Carrying Value of Solar Energy System	$ 3,731,864,000	$ 2,779,363,000
VIEs [Member] | Financial Institutions [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	32
Total Investor Contributions Received	$ 2,252,194,000
Undrawn Investor Contributions	174,116,000
Carrying Value of Solar Energy System	$ 2,420,245,000
VIEs [Member] | Corporations [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	7
Total Investor Contributions Received	$ 993,650,000
Undrawn Investor Contributions	3,110,000
Carrying Value of Solar Energy System	$ 1,021,052,000
VIEs [Member] | Utilities [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	4
Total Investor Contributions Received	$ 278,888,000
Undrawn Investor Contributions	35,033,000
Carrying Value of Solar Energy System	$ 287,441,000
VIEs [Member] | Other Investors [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	1
Total Investor Contributions Received	$ 1,788,000
Carrying Value of Solar Energy System	$ 3,126,000

VIE Arrangements - Additional I

VIE Arrangements - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Variable Interest Entity [Line Items]
Accrued in distribution payable	$ 2,000,000	$ 2,700,000
VIEs [Member]
Variable Interest Entity [Line Items]
Fund assets pledged as collateral	$ 0

VIE Arrangements - Carrying Val

VIE Arrangements - Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents		$ 259,342	$ 382,544	$ 372,750	$ 504,383
Restricted cash		61,079	39,864
Accounts receivable - net		65,112	33,998
Rebates receivable		11,999	11,545
Inventories		206,205	342,951
Prepaid expenses and other current assets		73,247	79,925
Total current assets		676,984	902,138
Solar energy systems, leased and to be leased – net		5,493,026	4,375,553
Other assets		271,625	241,262
Property, plant and equipment – net		250,934	262,387
Total assets	[1]	8,680,828	7,287,118
Current liabilities:
Accounts payable		253,077	364,973
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		25,106	26,769
Current portion of deferred U.S. Treasury grant income		14,549	15,336
Current portion of deferred revenue		113,908	103,078
Current portion of long-term debt		285,507	180,048
Total current liabilities		1,176,194	1,193,362
Deferred revenue, net of current portion		1,084,442	1,010,491
Long-term debt, net of current portion		1,283,540	1,006,595
Deferred U.S. Treasury grant income, net of current portion		351,738	382,283
Other liabilities and deferred credits		361,996	279,006
VIE's assets and liabilities [Member]
Current assets:
Cash and cash equivalents		47,267	32,105
Restricted cash		20,108	44
Accounts receivable - net		31,336	10,116
Rebates receivable		7,524	6,220
Prepaid expenses and other current assets		2,321	1,740
Total current assets		108,556	50,225
Solar energy systems, leased and to be leased – net		3,731,864	2,779,363
Other assets		47,552	11,204
Total assets		3,887,972	2,840,792
Current liabilities:
Accounts payable		7
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		25,106	26,769
Current portion of deferred U.S. Treasury grant income		6,506	6,506
Accrued and other current liabilities		4,178	598
Customer deposits		2,276	2,928
Current portion of deferred revenue		34,986	24,794
Current portion of long-term debt		10,352
Total current liabilities		83,411	61,595
Deferred revenue, net of current portion		374,695	308,798
Long-term debt, net of current portion		365,821
Deferred U.S. Treasury grant income, net of current portion		159,292	164,191
Other liabilities and deferred credits		63,320	28,460
Total liabilities		$ 1,046,539	$ 563,044
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of September 30, 2016 and December 31, 2015 included $3,887,972 and $2,866,882, respectively, of assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs. These assets included solar energy systems, leased and to be leased - net of $3,731,864 and $2,779,363 as of September 30, 2016 and December 31, 2015, respectively; property, plant and equipment - net of $0 and $21,960 as of September 30, 2016 and December 31, 2015, respectively; cash and cash equivalents of $47,267 and $33,537 as of September 30, 2016 and December 31, 2015, respectively; inventory of $0 and $1,000 as of September 30, 2016 and December 31, 2015, respectively; restricted cash, current, of $20,108 and $522 as of September 30, 2016 and December 31, 2015, respectively; accounts receivable - net of $31,336 and $10,267 as of September 30, 2016 and December 31, 2015, respectively; prepaid expenses and other current assets of $2,321 and $2,713 as of September 30, 2016 and December 31, 2015, respectively; rebates receivable of $7,524 and $6,220 as of September 30, 2016 and December 31, 2015, respectively; and other assets of $47,552 and $11,300 as of September 30, 2016 and December 31, 2015, respectively. The Company’s consolidated liabilities as of September 30, 2016 and December 31, 2015 included $407,740 and $33,475, respectively, of liabilities of VIEs whose creditors have no recourse to the Company. These liabilities included distributions payable to noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries of $25,106 and $26,769 as of September 30, 2016 and December 31, 2015, respectively; accounts payable of $7 and $1,954 as of September 30, 2016 and December 31, 2015, respectively; customer deposits of $2,276 and $2,928 as of September 30, 2016 and December 31, 2015, respectively; accrued liabilities and other payables of $4,178 and $1,824 as of September 30, 2016 and December 31, 2015, respectively; current portion of long-term debt of $10,352 and $0 as of September 30, 2016 and December 31, 2015, respectively; long-term debt, net of current portion of $365,821 and $0 as of September 30, 2016 and December 31, 2015, respectively

Redeemable Noncontrolling Int56

Redeemable Noncontrolling Interests in Subsidiaries - Activity of Redeemable Noncontrolling Interests in Subsidiaries (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Redeemable Noncontrolling Interest [Line Items]
Beginning balance			$ 1,413,628
Contributions from redeemable noncontrolling interests			704,522
Net loss	$ (225,342)	$ (234,266)	(758,704)	$ (536,936)
Distributions to redeemable noncontrolling interests			(70,141)
Ending balance	1,714,552		1,714,552
Redeemable Noncontrolling Interests [Member]
Redeemable Noncontrolling Interest [Line Items]
Beginning balance			320,935
Contributions from redeemable noncontrolling interests			318,165
Net loss			(304,620)
Distributions to redeemable noncontrolling interests			(36,658)
Acquisition of redeemable noncontrolling interests			(13,664)
Ending balance	$ 284,158		$ 284,158

Redeemable Noncontrolling Int57

Redeemable Noncontrolling Interests in Subsidiaries - Additional Information (Detail) - Redeemable Noncontrolling Interests [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Redeemable Noncontrolling Interest [Line Items]
Acquisition of redeemable noncontrolling interests	$ (13,664)
Silevo, Inc. [Member]
Redeemable Noncontrolling Interest [Line Items]
Acquisition of redeemable noncontrolling interests	$ (13,700)

Equity - Schedule of Changes in

Equity - Schedule of Changes in Total Stockholders' Equity and Noncontrolling Interests (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Schedule Of Capitalization Equity [Line Items]
Beginning balance	$ 1,413,628
Contributions from noncontrolling interests	704,522
Tax impact of stock option exercises	(7,738)
Stock-based compensation expense	90,025
Issuance of common stock upon exercise of stock options for cash	3,540
Issuance of stock to settle accrued compensation	631
Issuance of stock on settlement of Silevo contingent consideration	34,170
Net loss	(454,085)
Distributions to noncontrolling interests	(70,141)
Ending balance	1,714,552
Total Stockholders' Equity [Member]
Schedule Of Capitalization Equity [Line Items]
Beginning balance	878,566
Tax impact of stock option exercises	(7,738)
Stock-based compensation expense	90,025
Issuance of common stock upon exercise of stock options for cash	3,540
Issuance of stock to settle accrued compensation	631
Issuance of stock on settlement of Silevo contingent consideration	34,170
Net loss	(27,262)
Ending balance	971,932
Noncontrolling Interests in Subsidiaries [Member]
Schedule Of Capitalization Equity [Line Items]
Beginning balance	535,062
Contributions from noncontrolling interests	704,522
Net loss	(426,823)
Distributions to noncontrolling interests	(70,141)
Ending balance	$ 742,620

Equity Award Plans - Additional

Equity Award Plans - Additional Information (Detail) $ / shares in Units, $ in Millions	Sep. 15, 2015Tranche$ / sharesshares	Sep. 30, 2016USD ($)shares	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)shares	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share | shares				1,292,000
Percentage of outstanding stock options, before vested and exercisable					70.70%
Grant date fair market value of options that vested		$ 22.8	$ 15.9	$ 71.2	$ 55
Total unrecognized stock-based compensation , net of estimated forfeitures		200.8		$ 200.8		$ 265.3
Weighted-average period				6 years 11 days		5 years 6 months 22 days
Expected dividend yield			0.00%	0.00%	0.00%
Stock-based compensation expense		$ 28.6	$ 33.4	$ 89.8	$ 83.4
Chief Executive Officer [Member] | Maximum [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] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share | shares	2,000,000
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 equal tranches | Tranche	10
Non-statutory stock option awards trading period	90 days
Non-vested stock options outstanding | shares		5,000,000		5,000,000
Total unrecognized stock-based compensation , net of estimated forfeitures		$ 101.8		$ 101.8
Founder Awards [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards term	10 years
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized stock-based compensation , net of estimated forfeitures		100.8		$ 100.8		$ 121.5
Weighted-average period				3 years 29 days		3 years 3 months 22 days
Grant date fair value of RSUs vested		$ 13.2	$ 8.1	$ 38.4	$ 13.8

Equity Award Plans - Summary of

Equity Award Plans - Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Stock Options, Outstanding, Balance	18,315
Stock Options, Granted	1,292
Stock Options, Exercised	(524)
Stock Options, Canceled	(1,983)
Stock Options, Outstanding, Balance	17,098	18,315
Stock Options, Vested and exercisable	8,454
Stock Options, Vested and expected to vest	15,222
Weighted-Average Exercise Price, Outstanding, Balance	$ 38.43
Weighted-Average Exercise Price, Granted	25.97
Weighted-Average Exercise Price, Exercised	6.75
Weighted-Average Exercise Price, Canceled	54.50
Weighted-Average Exercise Price, Outstanding, Balance	36.60	$ 38.43
Weighted-Average Exercise Price, Options vested and exercisable	24.86
Weighted-Average Exercise Price, Options vested and expected to vest	$ 35.38
Weighted-Average Remaining Contractual Term Years, Outstanding	7 years 1 month 24 days	7 years 8 months 27 days
Weighted-Average Remaining Contractual Term Years, Options vested and exercisable	5 years 6 months 22 days
Weighted-Average Remaining Contractual Term Years, Options vested and expected to vest	6 years 11 months 5 days
Aggregate Intrinsic Value, Outstanding, Balance	$ 293,855
Aggregate Intrinsic Value, Exercised	9,173
Aggregate Intrinsic Value, Outstanding, Balance	73,468	$ 293,855
Aggregate Intrinsic Value, Options vested and exercisable	72,910
Aggregate Intrinsic Value, Options vested and expected to vest	$ 73,453

Equity Award Plans - Summary 61

Equity Award Plans - Summary of Stock Option Activity (Parenthetical) (Detail)	9 Months Ended
	Sep. 30, 2016$ / shares
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Weighted-average fair value, Options Granted	$ 15.14

Equity Award Plans - Summary 62

Equity Award Plans - Summary of Fair Value of Stock Options Granted Using Weighted-Average Assumptions used in the Black-Scholes Option Valuation Model (Detail)	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Dividend yield	0.00%	0.00%	0.00%
Annual risk-free rate of return	2.27%	1.50%	2.16%
Expected volatility	55.88%	61.94%	58.72%
Expected term (years)	4 years 11 months 19 days	6 years 3 months 11 days	5 years 1 month 28 days

Equity Award Plans - Summary 63

Equity Award Plans - Summary of RSU Activity (Detail) - Restricted Stock Units [Member] shares in Thousands	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted Stock Units, Outstanding, Beginning balance | shares	3,577
Restricted Stock Units, Granted | shares	2,029
Restricted Stock Units, Vested | shares	(838)
Restricted Stock Units, Cancelled | shares	(1,080)
Restricted Stock Units, Outstanding, Ending balance | shares	3,688
Restricted Stock Units, Expected to vest - September 30, 2016 | shares	2,246
Weighted-Average Fair Value, Outstanding, Beginning balance | $ / shares	$ 49.53
Weighted-Average Fair Value, Granted | $ / shares	19.58
Weighted-Average Fair Value, Vested | $ / shares	45.80
Weighted-Average Fair Value, Cancelled | $ / shares	41.73
Weighted-Average Fair Value, Outstanding, Ending balance | $ / shares	36.18
Weighted-Average Fair Value, Expected to vest - September 30, 2016 | $ / shares	$ 36.73

Equity Award Plans - Summary 64

Equity Award Plans - Summary of Capitalized Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Inventories [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ 169	$ 253	$ 169	$ 253
Other Assets [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	30	848	666	2,462
Property, Plant and Equipment - Net [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	1,399	711	3,780	2,096
Solar Energy Systems [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ 5,809	$ 6,902	$ 20,137	$ 17,555

Equity Award Plans - Summary 65

Equity Award Plans - Summary of Stock-Based Compensation Expense Recognized (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 28,600	$ 33,400	$ 89,800	$ 83,400
Cost of Revenue [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	876	489	2,718	1,665
Sales and Marketing [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	3,498	7,048	16,355	17,266
General and Administrative [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	13,633	13,305	37,628	31,325
Pre-production Expense [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	174		322
Research and Development [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 2,997	$ 3,866	$ 8,038	$ 10,754

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Contingency [Line Items]
Estimated consolidated effective income tax rates	(0.11%)	0.00%	(0.12%)	0.21%
Minimum [Member] | U.S. and State Jurisdictions [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations			3 years
Maximum [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives			30 years
Maximum [Member] | U.S. and State Jurisdictions [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations			5 years
Solar Energy Systems Leased and to be Leased [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives			30 years
Solar Energy Systems Leased and to be Leased [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives			35 years

Related Party Transactions - Co

Related Party Transactions - Components of Related Party Transactions (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue:
Solar energy systems sales to related parties			$ 12	$ 79
Expenditures:
Purchases of inventories or equipment from related parties	$ 4,324	$ 2,450	10,690	4,147
Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt)	$ 2,467	$ 828	$ 4,682	$ 1,298

Related Party Transactions - Su

Related Party Transactions - Summary of Related Party Balances (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Related Party Transactions [Abstract]
Due from related parties (included in accounts receivable)	$ 22	$ 30
Due to related parties (included in accounts payable)	1,080	3,961
Solar bonds issued to related parties	265,200	165,220
Convertible senior notes issued to related parties	12,978	12,975
Due to related parties (included in accrued and other current liabilities)	$ 1,578	$ 1,249

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended					9 Months Ended
	Aug. 31, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2016
Space Exploration Technologies Corporation [Member] | Solar bonds due in March 2016 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties					$ 90
Interest Rate			2.00%		2.00%
Debt instrument maturity date						Mar. 31, 2016
Aggregate principal amount matured			$ 90
Space Exploration Technologies Corporation [Member] | Solar bonds due in March 2017 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties			$ 90
Interest Rate			4.40%
Debt instrument maturity date						Mar. 31, 2017
Space Exploration Technologies Corporation [Member] | Solar bonds due in June 2016 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties				$ 75
Interest Rate			2.00%	2.00%
Debt instrument maturity date						Jun. 30, 2016
Aggregate principal amount matured		$ 75
Space Exploration Technologies Corporation [Member] | Solar bonds due in June 2017 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties		$ 75
Interest Rate		4.40%
Debt instrument maturity date						Jun. 30, 2017
Board of directors, Chief Executive Officer and Chief Technology Officer | Solar bonds due in February 2018 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties	$ 100
Interest Rate	6.50%
Debt instrument maturity date						Feb. 28, 2018

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) ft² in Millions	1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 30, 2014USD ($)ft²a$ / yrGW	Feb. 28, 2013USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Long Term Purchase Commitment [Line Items]
Letters of credit outstanding			$ 29,600,000		$ 29,600,000
Letters of credit, fee percentage					3.40%
Obligation to be paid by United States Treasury		$ 14,000,000
Law suit filing date					March 28, 2014
Company, Two of its Officers and a Former Officer [Member]
Long Term Purchase Commitment [Line Items]
Law suit filing date					August 15, 2016
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]
Non-cash investing and non-cash financing activities			$ 75,400,000	$ 79,400,000	$ 445,900,000	$ 211,600,000
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

Basic and Diluted Net Loss Pe71

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	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Net income (loss) attributable to stockholders	$ 53,215	$ (19,073)	$ (27,262)	$ (62,958)
Net income (loss) attributable to common stockholders, basic	53,215	(19,073)	(27,262)	(62,958)
Net income (loss) attributable to common stockholders, diluted	$ 56,165	$ (19,073)	$ (27,262)	$ (62,958)
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, basic	100,494,480	97,384,949	99,354,863	97,027,412
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, diluted	118,077,365	97,384,949	99,354,863	97,027,412
Net income (loss) per share attributable to common stockholders, basic	$ 0.53	$ (0.20)	$ (0.27)	$ (0.65)
Net income (loss) per share attributable to common stockholders, diluted	$ 0.48	$ (0.20)	$ (0.27)	$ (0.65)

Basic and Diluted Net Loss Pe72

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	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
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	14,474,596	14,197,584	18,057,579	13,852,111
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	3,363,304	2,763,268	3,718,782	2,082,446
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		10,505,947	13,930,186	10,505,947

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Subsequent Event [Member] - New Non-recourse Financing Fund [Member]	Oct. 11, 2016USD ($)
Subsequent Event [Line Items]
Aggregate finance commitment amount	$ 250,000,000
Debt instrument maturity date	Oct. 31, 2023
Maximum [Member]
Subsequent Event [Line Items]
Committed loan amount to an affiliate of fund investor	$ 55,000,000