SolarCity 10-K 1 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Jan. 31, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	SCTY
Entity Registrant Name	SOLARCITY CORP
Entity Central Index Key	1,408,356
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		100
Entity Public Float			$ 1,615.7

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents		$ 290,710	$ 382,544
Short-term investments			11,311
Restricted cash		74,717	39,864
Accounts receivable (net of allowances for doubtful accounts of $14,829 and $4,292 as of December 31, 2016 and December 31, 2015, respectively)		66,949	33,998
Rebates receivable (net of reserves of $2,803 and $2,207 as of December 31, 2016 and December 31, 2015, respectively)		10,339	11,545
Inventories		172,713	342,951
Prepaid expenses and other current assets		77,497	79,925
Total current assets		692,925	902,138
Solar energy systems, leased and to be leased – net		5,828,755	4,375,553
Property, plant and equipment – net		244,736	262,387
Build-to-suit lease asset under construction		807,593	284,500
Goodwill and intangible assets – net		461,989	517,109
MyPower customer notes receivable, net of current portion		517,244	488,461
MyPower deferred costs		232,369	215,708
Other assets		345,145	241,262
Total assets	[1]	9,130,756	7,287,118
Current liabilities:
Accounts payable		207,643	364,973
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		24,085	26,769
Payable to parent – net		11,693
Current portion of deferred U.S. Treasury grant income		14,348	15,336
Accrued and other current liabilities		265,987	276,506
Current portion of deferred revenue		124,722	103,078
Current portion of long-term debt		617,588	180,048
Current portion of solar asset-backed notes		19,628	13,864
Current portion of financing obligation		52,031	34,479
Total current liabilities		1,519,307	1,193,362
Deferred revenue, net of current portion		1,086,417	1,010,491
Long-term debt, net of current portion		1,092,426	1,006,595
Convertible senior notes		873,194	881,585
Convertible senior notes issued to related parties		11,669	12,975
Solar asset-backed notes, net of current portion		549,205	395,667
Long-term deferred tax liability		481	1,373
Financing obligation, net of current portion		81,917	68,940
Deferred U.S. Treasury grant income, net of current portion		343,264	382,283
Build-to-suit lease liability		807,593	284,500
Other liabilities and deferred credits		339,951	279,006
Total liabilities	[1]	6,855,703	5,552,555
Commitments and contingencies (Note 23)
Redeemable noncontrolling interests in subsidiaries		343,623	320,935
Parent's equity:
Common stock: as of December 31, 2016, $0.01 par value, 1.0 million shares authorized, 100 shares issued and outstanding; as of December 31, 2015, $0.0001 par value, 1 billion shares authorized, 97.9 million shares issued and outstanding			10
Additional paid-in capital		1,301,201	1,195,246
Accumulated deficit		(77,916)	(316,690)
Total parent's equity		1,223,285	878,566
Noncontrolling interests in subsidiaries		708,145	535,062
Total equity		1,931,430	1,413,628
Total liabilities and equity		9,130,756	7,287,118
Solar Bonds [Member]
Current liabilities:
Current portion of solar bonds		16,582	13,189
Current portion of solar bonds issued to related parties		165,000	165,120
Solar bonds, net of current portion		50,179	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 December 31, 2016 and 2015 included $4,133,472 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 $3,975,214 and $2,779,363 as of December 31, 2016 and 2015, respectively; property, plant and equipment – net of $0 and $21,960 as of December 31, 2016 and 2015, respectively; cash and cash equivalents of $44,091 and $33,537 as of December 31, 2016 and 2015, respectively; inventory of $0 and $1,000 as of December 31, 2016 and 2015, respectively; restricted cash, current, of $20,916 and $522 as of December 31, 2016 and 2015, respectively; accounts receivable – net of $16,023 and $10,267 as of December 31, 2016 and 2015, respectively; prepaid expenses and other current assets of $7,532 and $2,713 as of December 31, 2016 and 2015, respectively; rebates receivable of $6,646 and $6,220 as of December 31, 2016 and 2015, respectively; and other assets of $63,050 and $11,300 as of December 31, 2016 and 2015, respectively. The Company’s consolidated liabilities as of December 31, 2016 and 2015 included $596,802 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 $24,085 and $26,769 as of December 31, 2016 and 2015, respectively; accounts payable of $20 and $1,954 as of December 31, 2016 and 2015, respectively; customer deposits of $1,169 and $2,928 as of December 31, 2016 and 2015, respectively; accrued liabilities and other payables of $8,524 and $1,824 as of December 31, 2016 and 2015, respectively; current portion of long-term debt of $87,467 and $0 as of December 31, 2016 and 2015, respectively; and long-term debt, net of current portion, of $475,537 and $0 as of December 31, 2016 and 2015, respectively.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Allowances for doubtful accounts		$ 14,829	$ 4,292
Rebate reserves		$ 2,803	$ 2,207
Common stock, par value		$ 0.01	$ 0.0001
Common stock, shares authorized		1,000,000	1,000,000,000
Common stock, shares issued		100	97,900,000
Common stock, shares outstanding		100	97,900,000
Total assets	[1]	$ 9,130,756	$ 7,287,118
Solar energy systems, leased and to be leased – net		5,828,755	4,375,553
Property, plant and equipment – net		244,736	262,387
Cash and cash equivalents		290,710	382,544
Inventories		172,713	342,951
Restricted cash, current		74,717	39,864
Accounts receivable (net of allowances for doubtful accounts of $14,829 and $4,292 as of December 31, 2016 and December 31, 2015, respectively)		66,949	33,998
Prepaid expenses and other current assets		77,497	79,925
Rebates receivable		10,339	11,545
Other assets		345,145	241,262
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		24,085	26,769
Accounts payable		207,643	364,973
Current portion of long-term debt		617,588	180,048
Long-term debt, net of current portion		1,092,426	1,006,595
VIEs [Member]
Total assets		4,133,472	2,866,882
Solar energy systems, leased and to be leased – net		3,975,214	2,779,363
Property, plant and equipment – net		0	21,960
Cash and cash equivalents		44,091	33,537
Inventories		0	1,000
Restricted cash, current		20,916	522
Accounts receivable (net of allowances for doubtful accounts of $14,829 and $4,292 as of December 31, 2016 and December 31, 2015, respectively)		16,023	10,267
Prepaid expenses and other current assets		7,532	2,713
Rebates receivable		6,646	6,220
Other assets		63,050	11,300
Non recourse Variable Interest Entity's (VIE) liabilities		596,802	33,475
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		24,085	26,769
Accounts payable		20	1,954
Customer deposits		1,169	2,928
Accrued liabilities and other payables		8,524	1,824
Current portion of long-term debt		87,467	0
Long-term debt, net of current portion		$ 475,537	$ 0
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of December 31, 2016 and 2015 included $4,133,472 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 $3,975,214 and $2,779,363 as of December 31, 2016 and 2015, respectively; property, plant and equipment – net of $0 and $21,960 as of December 31, 2016 and 2015, respectively; cash and cash equivalents of $44,091 and $33,537 as of December 31, 2016 and 2015, respectively; inventory of $0 and $1,000 as of December 31, 2016 and 2015, respectively; restricted cash, current, of $20,916 and $522 as of December 31, 2016 and 2015, respectively; accounts receivable – net of $16,023 and $10,267 as of December 31, 2016 and 2015, respectively; prepaid expenses and other current assets of $7,532 and $2,713 as of December 31, 2016 and 2015, respectively; rebates receivable of $6,646 and $6,220 as of December 31, 2016 and 2015, respectively; and other assets of $63,050 and $11,300 as of December 31, 2016 and 2015, respectively. The Company’s consolidated liabilities as of December 31, 2016 and 2015 included $596,802 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 $24,085 and $26,769 as of December 31, 2016 and 2015, respectively; accounts payable of $20 and $1,954 as of December 31, 2016 and 2015, respectively; customer deposits of $1,169 and $2,928 as of December 31, 2016 and 2015, respectively; accrued liabilities and other payables of $8,524 and $1,824 as of December 31, 2016 and 2015, respectively; current portion of long-term debt of $87,467 and $0 as of December 31, 2016 and 2015, respectively; and long-term debt, net of current portion, of $475,537 and $0 as of December 31, 2016 and 2015, respectively.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue:
Operating leases and solar energy systems incentives	$ 422,326	$ 293,543	$ 173,636
Solar energy systems and components sales	308,016	106,076	81,395
Total revenue	730,342	399,619	255,031
Cost of revenue:
Operating leases and solar energy systems incentives	253,653	165,546	92,920
Solar energy systems and components sales	225,269	115,245	83,512
Total cost of revenue	478,922	280,791	176,432
Gross profit	251,420	118,828	78,599
Operating expenses:
Sales and marketing	442,590	457,185	238,608
General and administrative	228,980	244,508	156,426
Pre-production expense	69,306
Restructuring and other	105,922
Research and development	54,963	64,925	19,162
Total operating expenses	901,761	766,618	414,196
Loss from operations	(650,341)	(647,790)	(335,597)
Interest and other expenses:
Interest expense – recourse debt	42,162	28,145	14,522
Interest expense – non-recourse debt	74,527	29,905	13,537
Other interest expense and amortization of debt discounts and fees, net	39,965	33,889	27,699
Other expense, net	13,660	25,767	10,611
Total interest and other expenses	170,314	117,706	66,369
Loss before income taxes	(820,655)	(765,496)	(401,966)
Income tax benefit (provision)	308	(3,326)	26,736
Net loss	(820,347)	(768,822)	(375,230)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(1,059,121)	(710,492)	(319,196)
Net income (loss) attributable to parent	$ 238,774	$ (58,330)	$ (56,034)

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Silevo, Inc. [Member]	Tesla, Inc. [Member]	Common Stock [Member]	Common Stock [Member]Silevo, Inc. [Member]	Common Stock [Member]Tesla, Inc. [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member]Silevo, Inc. [Member]	Additional Paid-In Capital [Member]Tesla, Inc. [Member]	Accumulated Deficit [Member]	Total Parent's Equity [Member]	Total Parent's Equity [Member]Silevo, Inc. [Member]	Total Parent's Equity [Member]Tesla, Inc. [Member]	Noncontrolling Interests in Subsidiaries [Member]
Beginning balance at Dec. 31, 2013	$ 804,415			$ 10			$ 819,914			$ (202,326)	$ 617,598			$ 186,817
Beginning balance, shares at Dec. 31, 2013				91,009,000
Contributions from noncontrolling interests	517,471													517,471
Issuance of common stock upon acquisition		$ 137,958						$ 137,958				$ 137,958
Issuance of common stock upon acquisition, shares					2,284,000
Issuance of restricted stock units upon acquisition		$ 132						$ 132				$ 132
Purchase of capped call options	(65,203)						(65,203)				(65,203)
Stock-based compensation expense	88,936						88,936				88,936
Issuance of common stock upon exercise of stock options for cash	$ 20,255										20,255
Issuance of common stock upon exercise of stock options for cash, shares	349,000			3,176,000
Issuance of common stock upon vesting of restricted stock units, shares				52,000
Acquisition of noncontrolling interest in subsidiaries	$ 2,000						2,000				2,000
Net income (loss)	(234,158)									(56,034)	(56,034)			(178,124)
Transfers to redeemable noncontrolling interests in subsidiaries	(25,248)													(25,248)
Distributions to noncontrolling interests	(90,974)													(90,974)
Ending balance at Dec. 31, 2014	1,155,584			$ 10			1,003,992			(258,360)	745,642			409,942
Ending balance, shares at Dec. 31, 2014				96,521,000
Contributions from noncontrolling interests	681,994													681,994
Tax benefit of stock option exercises	63,019						63,019				63,019
Stock-based compensation expense	116,585						116,585				116,585
Issuance of common stock upon exercise of stock options for cash	$ 11,650						11,650				11,650
Issuance of common stock upon exercise of stock options for cash, shares	105,000			951,000
Issuance of common stock upon vesting of restricted stock units, shares				392,000
Net income (loss)	$ (510,329)									(58,330)	(58,330)			(451,999)
Distributions to noncontrolling interests	(104,875)													(104,875)
Ending balance at Dec. 31, 2015	$ 1,413,628			$ 10			1,195,246			(316,690)	878,566			535,062
Ending balance, shares at Dec. 31, 2015	97,900,000			97,864,000
Contributions from noncontrolling interests	$ 847,979													847,979
Tax benefit of stock option exercises	(11,650)						(11,650)				(11,650)
Stock-based compensation expense	74,775		$ 485				74,775		$ 485		74,775		$ 485
Issuance of common stock upon exercise of stock options for cash	$ 4,072						4,072				4,072
Issuance of common stock upon exercise of stock options for cash, shares	89,000			605,000
Issuance of common stock upon vesting of restricted stock units, shares				1,150,000
Issuance of stock to settle accrued compensation	$ 631						631				631
Issuance of stock on settlement of Silevo contingent consideration	34,170						34,170				34,170
Issuance of stock on settlement of Silevo contingent consideration, Shares				1,514,000
Common stock purchased and retired			(1,297,254)			$ (10)			(1,297,244)				(1,297,254)
Common stock purchased and retired, shares						(101,133,000)
Issuance of common stock			$ 1,297,254						$ 1,297,254				$ 1,297,254
Issuance of common stock, shares						100,000
Reclassification of capped call options	3,462						3,462				3,462
Net income (loss)	(334,779)									238,774	238,774			(573,553)
Distributions to noncontrolling interests	(101,343)													(101,343)
Ending balance at Dec. 31, 2016	$ 1,931,430						$ 1,301,201			$ (77,916)	$ 1,223,285			$ 708,145
Ending balance, shares at Dec. 31, 2016	100			100,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating activities:
Net loss	$ (820,347)	$ (768,822)	$ (375,230)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and write-offs	308,773	166,653	97,880
Change in fair value of interest rate swaps	2,954	11,560
Non-cash interest and other expense	(76,023)	16,427	13,631
Stock-based compensation, net of amounts capitalized	49,988	86,369	65,562
Tax impact of stock option exercises	11,650	(63,019)
Loss on extinguishment of long-term debt	798	1,093	4,533
Deferred income taxes	(892)	(527)	(26,680)
Non-cash reduction in financing obligation	(50,342)	(48,132)	(48,837)
Loss on disposal of property, plant and equipment and construction in progress	1,798	3,840	1,404
Changes in operating assets and liabilities:
Restricted cash	(91,388)	(48,650)	(17,699)
Accounts receivable	(32,951)	(11,049)	945
Rebates receivable	1,206	18,476	(9,890)
Inventories	170,582	(125,337)	(97,347)
Prepaid expenses and other current assets	4,701	(24,485)	(23,155)
MyPower deferred costs	(17,067)	(202,899)	(13,571)
Other assets	(27,607)	(70,016)	(18,872)
Accounts payable	(149,686)	125,472	112,480
Payable to parent company, net	5,115
Accrued and other liabilities	132,826	131,657	(20,944)
Deferred revenue	67,135	11,505	137,941
Net cash used in operating activities	(508,777)	(789,884)	(217,849)
Investing activities:
Payments for the cost of solar energy systems, leased and to be leased	(1,611,010)	(1,665,641)	(1,162,963)
Purchase of property, plant and equipment	(62,895)	(176,540)	(22,892)
Purchases of short-term investments		(44,592)	(167,397)
Proceeds from sales and maturities of short-term investments	11,243	170,737	28,764
Acquisition of business, net of cash acquired		(9,509)	1,874
Payments for the acquisition of noncontrolling interests	(13,664)
Payments for settlements of interest rate swaps	(13,003)
Other investments		(1,189)	(22,200)
Net cash used in investing activities	(1,689,329)	(1,726,734)	(1,344,814)
Financing activities:
Borrowings under long-term debt	1,376,177	1,093,261	369,801
Repayments of long-term debt	(866,946)	(215,933)	(336,557)
Proceeds from issuance of solar asset-backed notes	221,035	119,790	262,880
Repayments of borrowings under solar asset-backed notes	(64,090)	(15,863)	(5,932)
Payment of deferred purchase consideration		(3,747)	(2,206)
Proceeds from financing obligation	69,007	43,125	44,563
Repayments of financing obligation	(481)	(5,259)	(12,460)
Repayment of capital lease obligations	(10,318)	(6,036)	(2,772)
Proceeds from investments by noncontrolling interests and redeemable noncontrolling interests in subsidiaries	1,420,819	1,097,487	777,963
Distributions paid to noncontrolling interests and redeemable noncontrolling interests in subsidiaries	(148,862)	(109,511)	(117,125)
Proceeds from U.S. Treasury grants			342
Net cash provided by financing activities before equity and convertible senior notes issuances	2,113,850	2,207,330	982,149
Equity issuances and convertible senior notes issuances:
Proceeds from issuance of convertible senior notes		99,805	552,765
Proceeds from issuance of convertible senior notes issued to related parties		12,975
Purchase of capped call options			(65,203)
Proceeds from exercise of stock options	4,072	11,650	20,255
Tax impact of stock option exercises	(11,650)	63,019
Net cash provided by equity issuances and convertible senior notes issuances	(7,578)	187,449	507,817
Net cash provided by financing activities	2,106,272	2,394,779	1,489,966
Net decrease in cash and cash equivalents	(91,834)	(121,839)	(72,697)
Cash and cash equivalents, beginning of period	382,544	504,383	577,080
Cash and cash equivalents, end of period	290,710	382,544	504,383
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	107,157	53,971	22,702
Cash paid during the period for taxes, net of refunds	11,221	2,846	1,881
Solar Bonds [Member]
Financing activities:
Proceeds from issuance of solar bonds	32,436	47,146	3,122
Proceeds from issuance of solar bonds issued to related parties	265,010	165,020	$ 530
Repayments of borrowings under solar bonds	(14,827)	(1,820)
Repayments of borrowings under solar bonds issued to related parties	$ (165,110)	$ (330)

Organization

Organization	12 Months Ended
	Dec. 31, 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, or sale of electricity generated by solar energy systems. The Company’s headquarters are located in San Mateo, California. On November 21, 2016, the Company was acquired by and now operates as a wholly owned subsidiary of Tesla, Inc., or Tesla. Pursuant to the terms of the merger agreement, each share of the Company’s common stock then outstanding was converted into 0.11 shares of Tesla’s common stock, or the Exchange Ratio. The Company’s outstanding option and restricted stock unit awards were also 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 merger.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Procedures	12 Months Ended
	Dec. 31, 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 consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or GAAP, and reflect the accounts and operations of the Company and those of its subsidiaries in which the Company has a controlling financial interest. In accordance with the provisions of Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, 810, Consolidation 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 separately present net interest expense between (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 consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Management regularly makes significant estimates and assumptions regarding the selling price of undelivered elements for revenue recognition purposes, the collectability of accounts and rebates receivable, the valuation of inventories, the labor costs for long-term contracts used as a basis for determining the percentage of completion for such contracts, the fair values and residual values of solar energy systems subject to leases, the accounting for business combinations, the fair values and useful lives of acquired tangible and intangible assets, the fair value of 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, the fair value of capped call options, the fair value of convertible senior note conversion features and other items. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ materially from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The Company maintains cash and cash equivalents, which consist principally of demand deposits with high credit-quality financial institutions. The Company has exposure to credit risk to the extent cash and cash equivalent balances, including any restricted cash balances on deposit, exceed amounts covered by federal deposit insurance. The Company believes that its credit risk is not significant. Restricted Cash Restricted cash includes cash received from certain fund investors that had not been released for use by the Company, cash held to service certain payments under various secured debt facilities, including management fee, principal and interest payments, and balances collateralizing outstanding letters of credit, outstanding credit card borrowing facilities and obligations under certain operating leases. Accounts Receivable Accounts receivable primarily represent trade receivables from billings and sales to residential and commercial customers recorded at net realizable value. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible accounts receivable. The Company reviews its accounts receivable by aging category to identify significant customer balances with known disputes or collection issues. In determining the allowance, the Company makes judgments about the creditworthiness of a majority of its customers based on ongoing credit evaluations. The Company also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. The Company writes off accounts receivable when they are deemed uncollectible. Customer Notes Receivable In the fourth quarter of 2014, the Company launched MyPower, a program that offered residential customers the option to finance the purchase of solar energy systems through a 30-year loan provided by a wholly owned subsidiary of the Company. The Company ceased offering MyPower in the third quarter of 2016. During the periods in which MyPower was offered, in order to qualify for a loan, a customer had to pass the Company’s credit evaluation process, and the loans are secured by the solar energy systems financed. The outstanding loan balances that remain from when MyPower was offered, net of any allowance for potentially uncollectible amounts, are presented on the consolidated balance sheets as a component of prepaid expenses and other current assets for the current portion and as customer notes receivable, net of current portion, for the long-term portion. In determining the allowance and credit quality for customer loans under MyPower, the Company identifies significant customers with known disputes or collection issues and also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. Customer notes receivable that are individually impaired are charged-off as a write-off of allowance for losses. As of December 31, 2016 and 2015, there were no significant customers with known disputes or collection issues, and the amount of potentially uncollectible amounts was insignificant. Accordingly, the Company did not establish an allowance for losses against customer notes receivable. In addition, there were no material non-accrual or past due customer notes receivable as of December 31, 2016 and 2015. Rebates Receivable Rebates receivable represent rebates due from utility companies and government agencies. These receivables include rebates that have been assigned to the Company by its cash customers on state-approved solar energy system installations sold to the customers and also uncollected incentives from state and local government agencies for solar energy system installations that have been leased to customers or are used to generate and sell electricity to customers under power purchase agreements. For the rebates assigned to the Company by its customers, the Company assumes the responsibility for the application and collection of the rebate. The processing cycle for these rebates and incentives involves a multi-step process in which the Company accumulates and submits information required by the utility company or state agency necessary for the collection of the rebate. The entire process typically can take up to several months to complete. The Company recognizes rebates receivable upon the solar energy system passing inspection by the utility or authority having jurisdiction after completion of system installation. The Company maintains an allowance to reserve for potentially uncollectible rebates. In determining the allowance, the Company makes judgments based on the length of period that a rebate amount has been outstanding and reasons for the delays in collecting the rebate. Derivatives 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. Upon the acquisition by Tesla, the Company now accounts for its convertible senior notes’ conversion features and capped call options as derivatives (see Note 12, Indebtedness As of and for the year ended December 31, 2016, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 789,620 $ 10,619 $ 12,109 $ 49,266 $ 52,216 Convertible senior note conversion features $ 909,000 $ — $ 19,400 $ — $ 5,100 Capped call options 745,377 shares $ 5,252 $ — $ 1,789 $ — As of and for the year ended December 31, 2015, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 640,628 $ — $ 11,544 $ — $ 11,544 Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, customer notes receivable, rebates receivable and interest rate swaps. The associated risk of concentration for cash and cash equivalents is mitigated by banking with creditworthy institutions. At certain times, amounts on deposit exceed federal deposit insurance limits. The associated risk of concentration for short-term investments is mitigated by holding a diversified portfolio of highly rated short-term investments. The associated risk of concentration for accounts receivable and customer notes receivable is mitigated by placing liens on the related solar energy systems and performing periodic and ongoing credit evaluations of the Company’s customers. Rebates receivable are due from various states and local governments as well as various utility companies. The associated risk of concentration for interest rate swaps is mitigated by transacting with several highly rated multinational banks. The Company maintains reserves for any amounts that it considers to be uncollectable. Fair Value of Financial Instruments ASC 820 , Fair Value Measurements ASC 820 requires that the valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes inputs that may be used to measure fair value as follows: • Level 1—Observable inputs that reflect quoted prices for identical assets or liabilities in active markets. • Level 2—Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The assets and liabilities carried at fair value on a recurring basis included cash equivalents, short-term investments, capped call options, interest rate swaps, convertible senior note conversion features and contingent consideration. As of December 31, 2016, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,438 $ — $ — Other assets: Capped call options $ — $ 5,252 $ — Liabilities: Interest rate swaps $ — $ 1,490 $ — Convertible senior note conversion features $ — $ 19,400 $ — As of December 31, 2015, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008 The Company classified its money market funds within Level 1 because their fair values are based on their quoted market prices. The Company classified its corporate debt securities, asset-backed securities, capped call options, interest rate swaps and convertible senior note conversion features within Level 2 because their fair values are determined using alternative pricing sources or models that utilized market observable inputs, including interest rates, share prices and volatilities and default 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 years ended December 31, 2016, 2015 and 2014, there were no transfers between the levels of the fair value hierarchy. The contingent consideration is dependent on the achievement of the specified production milestones by the acquired business, Silevo. 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. As of 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. As of December 31, 2016, the Company determined that the two remaining milestones will not be achieved by Silevo. As a result, the Company changed the estimated probabilities and adjusted the accrued contingent consideration balance to $0, for the two remaining milestones. Accordingly, the Company recognized a gain of $84.0 million, which is included as an offset to general and administrative expense. As of December 31, 2015, the estimated probabilities ranged from 90% to 95%, the estimated discount rates ranged from 5% to 7%, $42.9 million was included under accrued and other current liabilities on the consolidated balance sheets and $80.1 million was included under other liabilities and deferred credits on the consolidated balance sheets. The following table summarizes the activity of the Level 3 contingent consideration balance in the years ended December 31, 2016, 2015 and 2014 (in thousands): Balance at January 1, 2015 $ 117,197 Change in fair value 5,811 Balance at December 31, 2015 123,008 Settlement of liability (34,170 ) Change in fair value (88,838 ) Balance at December 31, 2016 $ — 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 as of December 31, 2016 and 2015 and 2014. 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): December 31, 2016 December 31, 2015 Carrying Fair Value Carrying Value Fair Value Participation interest $ 16,713 $ 15,025 $ 15,919 $ 14,525 Solar asset-backed notes $ 438,002 $ 428,551 $ 409,531 $ 432,797 Solar loan-backed notes $ 130,831 $ 132,129 $ — $ — Convertible senior notes $ 884,863 $ 773,100 $ 894,560 $ 842,752 MyPower customer notes receivable $ 523,944 $ 513,002 $ 493,510 $ 493,510 Long-term debt $ 1,710,014 $ 1,728,670 $ 1,186,643 $ 1,186,643 Solar bonds $ 331,861 $ 330,530 $ 214,087 $ 214,087 Goodwill Goodwill represents the difference between the purchase price and the aggregate fair value of the identifiable assets acquired and the liabilities assumed in a business combination. The Company assesses goodwill impairment annually in the fourth quarter and whenever events or changes in circumstances indicate that the carrying value of goodwill may exceed its fair value at the consolidated-level, which is the sole reporting unit. When assessing goodwill for impairment, the Company considers its market value adjusted for a control premium and, if necessary, the Company’s discounted cash flow model, which involves significant assumptions and estimates, including the Company’s future financial performance, weighted-average cost of capital and interpretation of currently enacted tax laws. Circumstances that could indicate impairment and require the Company to perform an impairment test include a significant decline in the Company’s financial results, a significant decline in the Company’s market value relative to its net book value, an unanticipated change in competition or the Company’s market share and a significant change in the Company’s strategic plans. Inventories Inventories include raw materials that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components. Inventories also include work in process that includes raw materials partially installed and direct and indirect capitalized installation costs. Raw materials and work in process are stated at the lower of cost or market (on a first-in-first-out basis). Work in process primarily relates to solar energy systems that will be sold to customers, which are under construction and have yet to pass inspection. The Company also evaluates its inventory reserves on a quarterly basis and writes down the value of inventories for estimated excess and obsolete inventories based upon assumptions about future demand and market conditions. Solar Energy Systems, Leased and To Be Leased The Company is the operating lessor of the solar energy systems under leases that qualify as operating leases. The Company accounts for the leases in accordance with ASC 840, Leases 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 change-in-estimate was the result of new engineering studies of recently deployed solar energy systems across the industry. The Company applied this change-in-estimate on a prospective basis to solar energy systems placed in service on or after July 1, 2016. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 to 35 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years) Solar energy systems held for lease to customers are installed systems pending interconnection with the respective utility companies and will be depreciated as solar energy systems leased to customers when the respective systems have been interconnected and placed in service. Solar energy systems under construction represents systems that are under installation, which will be depreciated as solar energy systems leased to customers when the respective systems are completed, interconnected and subsequently leased to customers. Initial direct costs related to customer solar energy system lease acquisition costs are capitalized and amortized over the term of the related customer lease agreements. Presentation of Cash Flows Associated with Solar Energy Systems The Company classifies cash flows associated with solar energy systems in accordance with ASC 230, Statement of Cash Flows. Property, Plant and Equipment Property, plant and equipment, including leasehold improvements, are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years Leasehold improvements are amortized over the shorter of the lease term or their estimated useful lives, currently seven years. Repairs and maintenance costs are expensed as incurred. Upon disposition, the cost and related accumulated depreciation of the assets are removed from property, plant and equipment and the resulting gain or loss is reflected in the consolidated statements of operations. Long-Lived Assets The Company’s long-lived assets include property, plant and equipment, solar energy systems, leased and to be leased, and intangible assets acquired through business combinations. Furthermore, the Company is deemed to be the owner, for accounting purposes, during the construction phase of certain long-lived assets under build-to-suit lease arrangements because of its involvement with the construction, its exposure to any potential cost overruns and its other commitments under the arrangements. In these cases, the Company recognizes a build-to-suit lease asset under construction and a corresponding build-to-suit lease liability on the consolidated balance sheets. In accordance with ASC 360, Property, Plant, and Equipment Capitalization of Software Costs For costs incurred in development of internal use software, the Company capitalizes costs incurred during the application development stage. Costs related to preliminary project activities and post implementation activities are expensed as incurred. Internal-use software is amortized on a straight-line basis over its estimated useful life of five to 10 years. The Company evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including solar energy systems sold under Solar Loans and previously under MyPower, 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 30 years. However, for the solar energy systems under lease contracts or power purchase agreements, the Company does not accrue a warranty liability because those systems are owned by 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 Year Ended December 31, 2016 2015 Balance - beginning of the period $ 22,993 $ 8,607 Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts) 8,425 18,929 Change in estimate 1,587 (4,282 ) Less warranty claims (314 ) (261 ) Balance - end of the period $ 32,691 $ 22,993 Solar Energy Systems Performance Guarantees The Company guarantees certain specified minimum solar energy production output for certain systems leased or sold to customers generally for a term of up to 30 years. The Company monitors the solar energy systems to ensure that these outputs are being achieved. The Company evaluates if any amounts are due to its customers and makes any payments periodically as specified in the customer contracts. As of December 31, 2016 and 2015, the Company had recorded liabilities of $6.6 million and $3.1 million, respectively, under accrued and other current liabilities in the consolidated balance sheets, relating to these guarantees based on the Company’s assessment of its current exposure. Deferred U.S. Treasury Grants Income The Company is eligible for U.S. Treasury grants received or receivable on eligible property as defined under Section 1603 of the American Recovery and Reinvestment Act of 2009, as amended by the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of December 2010, which includes solar energy system installations, upon approval by the U.S. Treasury Department. However, to be eligible for U.S. Treasury grants, a solar energy system must have commenced construction in 2011 either physically or through the incurrence of sufficient project costs. For solar energy systems under lease pass-through fund arrangements, as described in Note 14, Lease Pass-Through Financing Obligation Balance at January 1, 2014 $ 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 397,619 True-up of U.S Treasury grants previously received and receivable (29,554 ) Amortized as a credit to depreciation expense (10,453 ) Balance at December 31, 2016 $ 357,612 Of the balance outstanding as of December 31, 2016 and 2015, $343.3 million and $382.3 million, respectively, are classified as non-current deferred U.S. Treasury grants income in the consolidated balance sheets. Deferred Investment Tax Credits Revenue The Company’s solar energy systems are eligible for investment tax credits, or ITCs, that accrue to eligible property under the Internal Revenue Code of 1986, as amended, or IRC. Under Section 50(d)(5) of the IRC and the related regulations, a lessor of qualifying property may elect to treat the lessee as the owner of such property for the purposes of claiming government ITCs associated with such property. These regulations enable the ITCs to be separated from the ownership of the property and allow the transfer of these ITCs. Under the lease pass-through fund arrangements, the Company can make a tax election to pass through the ITCs to the fund investor, who is the legal lessee of the property. The Company is therefore able to monetize the ITCs to investors who can utilize them in return for cash payments. The Company considers the monetization of ITCs to constitute one of the key elements of realizing the value associated with solar energy systems. The Company therefore views the proceeds from the monetization of ITCs to be a component of revenue generated from the solar energy systems. For the lease pass-through fund arrangements, the Company allocates a portion of the aggregate payments received from the investor to the estimated fair value of the assigned ITCs and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flow impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company recognizes the revenue associated with the monetization of ITCs in accordance with ASC 605-10-S99, Revenue Recognition-Overall-SEC Materials The Company guarantees its financing fund investors that in the event of a subsequent recapture of the ITCs by the taxing authority due to the Company’s non-compliance with the applicable ITC guidelines, the Company will compensate the investor for any recaptured credits. The Company has concluded that the likelihood of a recapture event is remote and consequently has not recorded any liability in the consolidated financial statements for any potential recapture exposure. Current deferred investment tax credits revenue, which is included as a part of current portion of deferred revenue in the consolidated balance sheets, as of December 31, 2016 and 2015 was $66.7 million and $51.8 million, respectively. Non-current deferred investment tax credits revenue, which is included as a part of deferred revenue, net of current portion, in the consolidated balance sheets, as of December 31, 2016 and 2015 was $138.3 million and $130.8 million, respectively. For the years ended December 31, 2016, 2015 and 2014, the Company recognized $51.8 million, $47.9 million and $28.2 million, respectively, of revenue related to the monetization of ITCs, which is included in operating leases and solar energy systems incentives revenue in the consolidated statements of operations. Deferred Revenue The Company records as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which are recognized as revenue over the lease term, as well as the remote monitoring fee (discussed below), which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2016 and 2015, deferred revenue related to customer payments, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $316.6 million and $289.3 million, respectively. As of December 31, 2016 and 2015, deferred revenue from rebates and incentives, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $203.5 million and $186.1 million, respectively. In addition, under MyPower customer contracts (discussed below), all initial revenue associated with financed sales of solar energy systems are also recorded as a component of the deferred revenue balances on the consolidated balance sheets. As of December 31, 2016 and 2015, current deferred revenue from MyPower contracts, which is included in current portion of deferred revenue in the consolidated balance sheets, amounted to $6.0 million and $4.6 million, respectively. As of December 31, 2016 and 2015, non-current deferred revenue from MyPower contracts, which is included in deferred revenue, net of current portion, in the consolidated balance sheets, amounted to $473.8 million and $448.2 million, respectively. As of December 31, 2016 and 2015, current portion of deferred revenue included $6.3 million and $2.8 million, respectively, related to accrued interest on MyPower customer notes receivable. Revenue Recognition The Company’s customers purchase solar energy systems from the Company under fixed-price contracts or lease Company-owned solar energy systems that also include remote monitoring services. A residential customer that purchases a solar energy system has the option to pay the full purchase price for the system at the time of purchase. Beginning in the second quarter of 2016, qualified customers can finance the purchase through up to a 20-year loan directly from third-party lenders under the Solar Loan program (under which the Company is not a party to the loan agreement between the customer and the third-party lender, and

Restructuring and Other Activit

Restructuring and Other Activities	12 Months Ended
	Dec. 31, 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 year ended December 31, 2016, the Company recognized $6.1 million of one-time employee termination benefits. As of December 31, 2016, the outstanding restructuring liability was $0.6 million. 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, and recognized an impairment charge of $13.9 million during the year ended December 31, 2016 (see Note 8, Property, Plant and Equipment – Net Furthermore, the Company concluded that certain acquired intangible assets were fully impaired. As such, the Company recognized an impairment charge of $26.0 million during the year ended December 31, 2016 (see Note 4, Goodwill and Intangible Assets In addition, during the year ended December 31, 2016, the Company incurred $23.6 million of direct costs arising from its acquisition by Tesla. Moreover, during the year ended December 31, 2016, certain amounts due to the Company 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 this amount. Also, during the year ended December 31, 2016, the Company recorded charges totaling $20.2 million for write-offs and for a reserve for a certain litigation matter (see Note 23, Commitments and Contingencies

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets Intangible Assets The following is a summary of intangible assets as of December 31, 2016 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Write-offs Net Developed technology 9 $ 175,100 $ (51,984 ) $ — $ 123,116 Trademarks and trade names 7 24,700 (10,785 ) — 13,915 Marketing database 5 17,427 (11,579 ) (5,848 ) — PowerSaver agreement 10 17,077 (4,815 ) (12,262 ) — Non-compete agreements 5 7,189 (4,052 ) (3,137 ) — Customer relationships 6 6,190 (1,523 ) (4,667 ) — Other 6 10,028 (6,848 ) (87 ) 3,093 Total intangible assets 8.73 $ 257,711 $ (91,586 ) $ (26,001 ) $ 140,124 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 9 $ 175,100 $ (32,260 ) 142,840 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 intangible assets 8.26 $ 257,711 $ (62,467 ) $ 195,244 Developed Technology Developed technology consists of high performance solar cell technology acquired through the Silevo acquisition. The high performance technology would allow the Company to achieve improved solar energy system performance and reduce the overall deployment cost per watt of solar energy systems sold or leased. In addition, the high performance technology would increase the Company’s market opportunity to a broader customer base who would benefit economically from more efficient solar energy systems. Developed technology also consists of solar panel interlocking technology acquired through the Zep Solar acquisition. The interlocking technology includes a rail-free installation system, auto-grounding connections and a rapid, drop-in module installation design. The interlocking technology allows solar energy systems to be installed easily and produces significant performance-based and aesthetic improvements compared to other solar energy system installation technologies. Trademarks and Trade Names Trademarks and trade names are related to established market recognition from acquired businesses and are expected to be retired at the end of their estimated useful lives. Marketing Database The marketing database is a comprehensive platform for targeted marketing, including a prospective customer scoring engine, a marketing campaign manager and monthly updates. The prospective customer scoring engine improves the results of marketing initiatives by predicting which customer leads in the marketing database will respond favorably to a particular marketing campaign. The marketing campaign manager monitors the results of marketing campaigns and provides feedback for optimizing future marketing campaigns. PowerSaver Agreement Under the PowerSaver program, Fannie Mae makes available additional loans of up to $25,000 to eligible Fannie Mae borrowers. The additional loan amounts can only be used for energy efficiency projects that include the installation of solar energy systems. The PowerSaver program provides an additional source of financing for customers and therefore helps broaden the Company’s customer base. Under the PowerSaver agreement, the Company is provided with the exclusive right to market solar energy systems to the customers of Paramount Mortgage, an affiliate of Paramount Energy. Non-Compete Agreements Certain former key employees of businesses acquired by the Company became employees of the Company and executed non-compete agreements with the Company. Customer Relationships As part of one of its acquisitions, the Company acquired certain pre-existing customer relationships with commercial customers. Other Other intangible assets included a mortgage database, which contains data pertaining to households that the Company can directly market to. In addition, there is internally developed software, which consists of Zep Solar’s Zepulator System Designer, or Zepulator, online application. Zepulator can project the size, scope, layout, materials and costs of potential solar energy system installations, which assists with optimizing solar energy system installations. All intangible assets are amortized over their estimated useful lives. The changes to the carrying value of intangible assets were as follows (in thousands): Year Ended December 31, 2016 2015 Balance - beginning of the period $ 195,244 $ 223,637 Acquisitions — $ 6,420 Amortization (29,119 ) (34,813 ) Write-offs (26,001 ) — Balance - end of the period $ 140,124 $ 195,244 Amortization expense from intangible assets for the years ended December 31, 2016, 2015 and 2014 was allocated as follows (in thousands): Year Ended December 31, 2016 2015 2014 Included in operating leases and solar energy incentives cost of revenue $ 17,716 $ 17,428 $ 9,962 Included in solar energy systems and components sales cost of revenue 2,574 3,337 2,605 Total included in cost of revenue $ 20,290 $ 20,765 $ 12,567 Included in sales and marketing 8,829 14,048 11,696 Total amortization expense $ 29,119 $ 34,813 $ 24,263 The intangible assets related to the customer relationships, the PowerSaver agreement, the non-compete agreements and the marketing database were fully impaired during the year ended December 31, 2016 following the restructuring of the Company’s operations. The impairment charges are included in restructuring and other expense (see Note 3, Restructuring and Other Activities As of December 31, 2016, the total future amortization expense from intangible assets was as follows (in thousands): Cost of Revenue Operating Expense Total 2017 $ 16,866 $ 3,529 $ 20,395 2018 16,866 3,529 20,395 2019 16,866 3,529 20,395 2020 16,866 3,329 20,195 2021 16,866 — 16,866 Thereafter 41,878 — 41,878 Total $ 126,208 $ 13,916 $ 140,124 Goodwill The changes to the carrying value of goodwill were as follows (in thousands): Year Ended December 31, 2016 2015 Balance - beginning of the period $ 321,865 $ 315,920 Acquisitions — 5,945 Balance - end of the period $ 321,865 $ 321,865 The Company did not recognize any impairment of goodwill during the years ended December 31, 2016, 2015 or 2014.

Non-cancellable Operating Lease

Non-cancellable Operating Lease Payments Receivable	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Non-cancellable Operating Lease Payments Receivable	5. Non-cancellable Operating Lease Payments Receivable As of December 31, 2016, future minimum lease payments to be received from customers under non-cancellable operating leases for each of the next five years and thereafter were as follows (in thousands): 2017 $ 135,615 2018 138,139 2019 140,740 2020 143,419 2021 145,176 Thereafter 2,122,127 Total $ 2,825,216 The Company enters into power purchase agreements with its customers that are accounted for, as leases. These customers are charged solely based on actual power produced by the installed solar energy system at a predefined rate per kilowatt-hour of power produced. The future payments from such arrangements were not included in the table above as they are a function of the power generated by the related solar energy systems in the future. Included in revenue for the years ended December 31, 2016, 2015 and 2014 was $193.1 million, $124.7 million and $79.5 million, respectively, that were accounted for as contingent rentals. The contingent rentals comprised of customer payments under power purchase agreements and performance-based incentives received or receivable by the Company from various utility companies.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	6. Inventories Inventories consisted of the following (in thousands): As of December 31, 2016 2015 Raw materials, net $ 140,888 $ 335,439 Work in progress 31,825 7,512 Total inventories $ 172,713 $ 342,951 Raw materials are comprised of component parts that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components that will be deployed to either solar energy systems that will be sold or solar energy systems that will be leased. Work in progress is comprised of installations in progress and includes component parts, labor and other overhead costs incurred up to the balance sheet date on solar energy systems that will be sold and for which binding sales contracts have already been executed. For solar energy systems, leased and to be leased, the Company commences transferring component parts from inventory to construction in progress, a component of solar energy systems, leased and to be leased, once a lease contract with a customer has been executed and installation has been initiated. Additional costs incurred on the leased systems, including labor and overhead, are recorded within construction in progress. As of December 31, 2016 and 2015, inventory reserves were $19.5 million and $4.5 million, respectively, and are included in the table above under raw materials.

Solar Energy Systems, Leased an

Solar Energy Systems, Leased and To Be Leased - Net	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Solar Energy Systems, Leased and To Be Leased - Net	7. Solar Energy Systems, Leased and To Be Leased – Net Solar energy systems, leased and to be leased – net consisted of the following (in thousands): As of December 31, 2016 2015 Solar energy systems leased to customers $ 5,008,487 $ 3,619,214 Initial direct costs related to customer solar energy system lease acquisition costs 539,213 383,506 5,547,700 4,002,720 Less accumulated depreciation and amortization (447,011 ) (275,158 ) 5,100,689 3,727,562 Solar energy systems under construction 404,439 358,010 Solar energy systems to be leased to customers 323,627 289,981 Solar energy systems, leased and to be leased - net(1)(2) $ 5,828,755 $ 4,375,553 (1) Included in solar energy systems leased to customers as of December 31, 2016 and 2015 was $66.4 million related to capital leased assets with an accumulated depreciation of $13.3 million and $10.6 million, respectively. (2 ) Included in solar energy systems, leased and to be leased to customers as of December 31, 2016 and 2015 was $19.3 million and $6.3 million, respectively, related to energy storage systems with an accumulated depreciation of $1.0 million and $0.5 million, respectively. As of December 31, 2016, future minimum lease payments to the lessor under this capital lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 2,353 2018 2,367 2019 2,383 2020 2,398 2021 2,415 Thereafter 16,259 Total $ 28,175 As of December 31, 2016, future minimum lease receipts by the Company from sub-lessees under this capital lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 2,473 2018 2,503 2019 2,534 2020 2,566 2021 2,599 Thereafter 29,256 Total $ 41,931 The amounts in the table above are also included as part of the non-cancellable operating lease payments from customers disclosed in Note 5, Non-cancellable Operating Lease Payments Receivable

Property, Plant and Equipment -

Property, Plant and Equipment - Net	12 Months Ended
	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Property Plant and Equipment - Net	8. Property, Plant and Equipment – Net Property, plant and equipment consisted of the following (in thousands): As of December 31, 2016 2015 Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 91,877 $ 84,418 Leasehold improvements 55,883 53,902 Manufacturing facilities - China: Manufacturing and lab equipment 21,789 21,714 Land and buildings 6,786 6,711 Vehicles 34,214 44,036 Computer hardware and software 57,008 41,294 Furniture and fixtures 15,285 13,611 Leasehold improvements - other 29,661 19,546 Other 45,773 30,861 358,276 316,093 Less accumulated depreciation and amortization (113,540 ) (53,706 ) Property, plant and equipment - net $ 244,736 $ 262,387 Certain manufacturing equipment was impaired during the year ended December 31, 2016. The impairment charge is included in restructuring and other expense (see Note 3, Restructuring and Other Activities Included in other property, plant and equipment – net as of December 31, 2016 and 2015 was $37.2 million and $29.1 million, respectively, related to capital leased assets with an accumulated depreciation of $12.9 million and $5.6 million, respectively.

Accrued and Other Current Liabi

Accrued and Other Current Liabilities	12 Months Ended
	Dec. 31, 2016
Payables And Accruals [Abstract]
Accrued and Other Current Liabilities	9. Accrued and Other Current Liabilities Accrued and other current liabilities consisted of the following (in thousands): As of December 31, 2016 2015 Accrued expenses $ 96,380 $ 69,034 Income tax payable — 41,016 Accrued compensation 77,773 64,988 Current portion of contingent consideration — 42,912 Accrued warranty 32,691 22,993 Accrued professional services fees 22,965 9,915 Current portion of capital lease obligation 11,104 8,208 Other current liabilities 25,074 17,440 Total accrued and other current liabilities $ 265,987 $ 276,506

Other Liabilities and Deferred

Other Liabilities and Deferred Credits	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Liabilities and Deferred Credits	10. Other Liabilities and Deferred Credits Other liabilities and deferred credits consisted of the following (in thousands): As of December 31, 2016 2015 Deferred gain on sale-leaseback transactions, net of current portion $ 48,304 $ 51,547 Deferred rent expense 24,110 16,184 Interest rate swaps liability 12,109 11,544 Deferred solar renewable energy credits income 19,390 8,855 Capital lease obligation 34,777 39,475 Liability for receipts from an investor 76,828 17,975 Contingent consideration — 80,096 Participation interest 16,713 15,919 Liability for assigned notes receivable 44,780 — Other noncurrent liabilities 62,940 37,411 Total $ 339,951 $ 279,006 The liability for receipts from an investor represents amounts received from an investor under a lease pass-through fund arrangement for monetization of ITCs for assets not yet placed in service. This amount is reclassified to deferred revenue when the assets are placed in service. The participation interest represents rights granted by the Company to a former fund investor to share in the future residual returns from securitized solar energy systems, as part of the compensation for the termination of a lease pass-through fund arrangement, as described in Note 12, Indebtedness The contingent consideration relates to the Company’s acquisition of Silevo in the third quarter of 2014.

Cash Equity Financings

Cash Equity Financings	12 Months Ended
	Dec. 31, 2016
Cash Equity Financings [Abstract]
Cash Equity Financings	11. 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 12, Indebtedness 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 12) to a syndicate of banks and also issued $95.2 million of equity interests in the SPE to an investor. Of the net proceeds from this transaction, $192.3 million was used to partially prepay the revolving aggregation credit facility due in December 2018 and the remaining amount was retained by the Company to fund its operations. On December 16, 2016, the Company pooled and transferred its interests in certain financing funds into a SPE and issued $170.0 million in aggregate principal of debt of the SPE (see Note 12) to a syndicate of banks and also issued $70.9 million of equity interests in the SPE to an investor. Of the net proceeds from this transaction, $131.0 million was used to partially prepay the revolving aggregation credit facility due in December 2018 and the remaining amount was retained by the Company to fund its operations.

Indebtedness

Indebtedness	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Indebtedness	12. Indebtedness The following is a summary of the Company’s debt as of December 31, 2016 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Committed Balance Current Long-Term Amount Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 364,000 $ 360,957 $ — $ 24,305 4.0%-6.0% January 2017 - December Vehicle and other loans 23,771 17,235 6,536 — 2.9%-7.6% March 2017 - June 2.75% convertible senior notes due in 2018 230,000 — 226,323 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 557,112 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 101,428 — 0.0% December 2020 Solar Bonds 332,060 181,582 150,279 * 1.1%-6.5% January 2017 - January Total recourse debt 1,628,831 559,774 1,041,678 24,305 Non-recourse debt: Term loan due in December 2017 75,467 73,825 — 52,173 4.2% December 2017 Term loan due in January 2021 183,388 5,860 171,994 — 4.5% January 2021 MyPower revolving credit facility 133,762 133,578 — 56,238 4.1%-6.6% January Revolving aggregation credit facility 424,757 — 413,792 335,243 4.0%-4.8% December Solar Renewable Energy Credit Term Loan 38,124 12,491 24,565 — 6.6%-9.9% April 2017 - July 2021 Cash Equity Debt I 119,753 3,272 115,464 — 5.7% July 2033 Cash Equity Debt II 206,901 5,376 198,220 — 5.3% July 2034 Cash Equity Debt III 170,000 4,994 161,855 5.8% January 2035 Solar Asset-backed Notes, Series 2013-1 41,899 3,330 35,826 — 4.8% November Solar Asset-backed Notes, Series 2014-1 60,768 3,016 55,197 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 186,851 7,055 173,625 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 119,199 1,511 112,927 — 4.2%-Class A 5.6%-Class B August 2045 Solar Asset-backed Notes, Series 2016-1 50,119 1,202 44,313 — 5.3%-Class A 7.5%-Class B September 2046 Solar Loan-backed Notes, Series 2016-A 140,586 3,514 127,317 — 4.8%-Class A 6.9%-Class B September 2048 Total non-recourse debt 1,951,574 259,024 1,635,095 443,654 Total debt $ 3,580,405 $ 818,798 $ 2,676,773 $ 467,959 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $17.9 million remained available to be issued. See below and Note 22, 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 Committed Balance Current Long-Term Amount 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 22, 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 convertible senior note conversion features, debt discounts and deferred financing costs. As of December 31, 2016, the Company was in compliance with all financial debt covenants. The Company’s debt is described further below. 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. 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. Vehicle and Other Loans The Company has entered into various vehicle and other loan agreements with various financial institutions. The vehicle loans are secured by the vehicles financed. 2.75% Convertible Senior Notes Due in 2018 In October 2013, the Company issued $230.0 million in aggregate principal of 2.75% convertible senior notes due on November 1, 2018 through a public offering. The net proceeds from the offering, after deducting transaction costs, were $222.5 million. The debt issuance costs were recorded as a debt discount and are being amortized to interest expense over the contractual term of the convertible senior notes. Each $1,000 of principal of the convertible senior notes is now, as a result of the acquisition by Tesla, convertible into 1.7838 shares of Tesla’s common stock, which is equivalent to a conversion price of $560.60 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of Tesla’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 2.3635 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $423.10 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. Furthermore, upon the acquisition by Tesla, the conversion feature now meets the criteria for bifurcation as an embedded derivative. Consequently, the value of the conversion feature is now accounted for separately (see Note 2, Summary of Significant Accounting Policies and Procedures 1.625% Convertible Senior Notes Due in 2019 In September 2014, the Company issued $500.0 million in aggregate principal of 1.625% convertible senior notes due on November 1, 2019 through a private placement. The net amount from the issuance, after deducting transaction costs, was $488.3 million. On October 10, 2014, the Company issued an additional $66.0 million in aggregate principal of the 1.625% convertible senior notes, pursuant to the exercise of an option by the initial purchasers. The net amount from the additional issuance, after deducting transaction costs, was $64.5 million. The debt issuance costs were recorded as a debt discount and are being amortized to interest expense over the contractual term of the convertible senior notes. Each $1,000 of principal of the convertible senior notes is now, as a result of the acquisition by Tesla, convertible into 1.3169 shares of Tesla’s common stock, which is equivalent to a conversion price of $759.36 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of Tesla’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 1.7449 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $573.10 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. Furthermore, upon the acquisition by Tesla, the conversion feature now meets the criteria for bifurcation as an embedded derivative. Consequently, the value of the conversion feature is now accounted for separately (see Note 2, Summary of Significant Accounting Policies and Procedures In connection with the issuance of the convertible senior notes in September 2014, the Company paid $57.6 million to enter into capped call option agreements to reduce the potential equity dilution upon conversion of the convertible senior notes. In connection with the additional issuance of the convertible senior notes on October 10, 2014, the Company paid $7.6 million to enter into an additional capped call option agreement. Specifically, upon the exercise of the capped call options, the Company would now, as a result of the acquisition by Tesla, receive shares of Tesla’s common stock equal to 745,377 shares multiplied by (a) (i) the lower of $1,146.18 or the then market price of Tesla’s common stock less (ii) $759.36 and divided by (b) the then market price of Tesla’s common stock. The results of this formula are that the Company would receive more shares as the market price of Tesla’s common stock exceeds $759.36 and approaches $1,146.18, but the Company would receive fewer shares as the market price of Tesla’s common stock exceeds $1,146.18. Consequently, if the convertible senior notes are converted, then the number of shares to be issued by Tesla would be effectively partially offset by the shares received by the Company under the capped call options as they are exercised. The Company can also elect to receive the equivalent value of cash in lieu of shares. The capped call options expire on various dates ranging from September 4, 2019 to October 29, 2019, and the formula above would be adjusted in the event of a merger; a tender offer; nationalization; insolvency; delisting of the Company’s common stock; changes in law; failure to deliver; insolvency filing; stock splits, combinations, dividends, repurchases or similar events; or an announcement of certain of the preceding actions. Although intended to reduce the net number of shares issued after a conversion of the convertible senior notes, the capped call options were separately negotiated transactions, are not a part of the terms of the convertible senior notes, do not affect the rights of the convertible senior note holders and will take effect regardless of whether the convertible senior notes are actually converted. The capped call options previously met the criteria for equity classification because they were indexed to the Company’s common stock and the Company always controls whether settlement will be in shares or cash. As a result, the amounts paid for the capped call options were previously recorded as reductions to additional paid-in capital. However, upon the acquisition by Tesla, the capped call options no longer met the criteria for equity classification and are now accounted for as derivatives (see Note 2, Summary of Significant Accounting Policies and Procedures Zero-Coupon Convertible Senior Notes Due in 2020 In December 2015, the Company issued $113.0 million in aggregate principal of zero-coupon convertible senior notes due on December 1, 2020 through a private placement. $13.0 million of the convertible senior notes were issued to related parties and are separately presented on the consolidated balance sheets (see Note 22, Related Party Transactions Each $1,000 of principal of the convertible senior notes is now, as a result of the acquisition by Tesla, convertible into 3.3333 shares of Tesla’s common stock, which is equivalent to a conversion price of $300.00 per share, subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers. Holders of the convertible senior notes may convert their convertible senior notes at their option at any time up to and including the second scheduled trading day prior to maturity. If certain events that would constitute a make-whole fundamental change, such as significant changes in ownership, corporate structure or tradability of Tesla’s common stock, occur prior to the maturity date, the Company would increase the conversion rate for a holder who elects to convert its convertible senior notes in connection with such an event in certain circumstances. The maximum conversion rate is capped at 4.2308 shares for each $1,000 of principal of the convertible senior notes, which is equivalent to a minimum conversion price of $236.36 per share. The convertible senior notes do not have a cash conversion option. The convertible senior note holders may require the Company to repurchase their convertible senior notes for cash only under certain defined fundamental changes. On or after June 30, 2017, the convertible senior notes will be redeemable by the Company in the event that the closing price of Tesla’s common stock exceeds 200% of the conversion price for 45 consecutive trading days ending within three trading days of such redemption notice at a redemption price of par plus accrued and unpaid interest to, but excluding, the redemption date. Furthermore, upon the acquisition by Tesla, the conversion feature now meets the criteria for bifurcation as an embedded derivative. Consequently, the value of the conversion feature is now accounted for separately (see Note 2, Summary of Significant Accounting Policies and Procedures 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. 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, Tesla’s Chief Executive Officer, 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, Tesla’s Chief Executive Officer, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer were 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 22, 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. The term loan bore interest at an annual rate of 3.00% to 4.00%, depending on the cumulative period the term loan was been outstanding, plus LIBOR or, at the Company’s option, plus the highest of (i) the Federal Funds Rate plus 0.50%, (ii) Bank of America’s published “prime rate” or (iii) LIBOR plus 1.00%. The term loan 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. The term loan bore 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 was secured by the assets and cash flows of the subsidiary and was non-recourse to the Company’s other assets or cash flows. During 2016, the Company fully repaid 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. 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 or 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. 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. During 2016, the Company repaid $4.4 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. On September 30, 2016, the committed amount under the Class A notes was decreased to $155.0 million, and the committed amount under the Class B notes was decreased to $35.0 million. The Class A notes bear interest at an annual rate of 2.50% 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. 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. On March 23, 2016, the agreement was amended to modify the interest rates, extend the availability period and extend the maturity date. 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 or cash flows. Solar Renewable Energy Credit Term Loans On March 31, 2016, a subsidiary of the Company entered into an agreement for a term loan. 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. 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. During 2016, the Company repaid $18.6 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 11, Cash Equity Financings Cash Equity Debt II In connection with the cash equity financing on September 8, 2016 discussed in Note 11, 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. Cash Equity Debt III In connection with the cash equity financing on December 16, 2016 discussed in Note 11, the Company issued $170.0 million in aggregate principal of debt that bears interest at a fixed rate of 5.81% 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 investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2016, these solar assets had a carrying value of $133.0 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 0.05%. 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 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 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 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 accounts 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 investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2016, these solar assets had a carrying value of $124.8 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 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 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 investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2016, these solar assets had a carrying value of $265.7 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 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 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 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 certain of 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 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 13, 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 investors. The SPE is wholly owned by the Company and is consolidated in the Company’s financial statements. Accordingly, the Company did not recognize a gain or loss on the transfer of these solar assets. As of December 31, 2016, these solar assets had a carrying value of $71.7 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 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 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 certain of 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

VIE Arrangements

VIE Arrangements	12 Months Ended
	Dec. 31, 2016
Variable Interest Entity Disclosure [Abstract]
VIE Arrangements	13. VIE Arrangements The Company has entered into various arrangements with investors to facilitate funding and monetization of solar energy systems. These arrangements include those described in this Note 13, VIE Arrangements Lease Pass-Through Financing Obligation Sale-Leaseback Arrangements Sale-Leaseback Financing Obligation Wholly owned subsidiaries of the Company and fund investors formed and contributed cash or assets to various 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 December 31, 2016 (in thousands, except for number of funds, and unaudited) 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 34 $ 2,623,918 $ 106,850 $ 2,658,407 Corporations 8 1,020,058 130,209 1,038,946 Utilities 4 278,888 35,033 274,764 Other investors 1 1,788 — 3,097.0 Total 47 $ 3,924,652 $ 272,092 $ 3,975,214 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 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 December 31, 2016 and 2015, 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): 2016 2015 Assets Current assets: Cash and cash equivalents $ 44,091 $ 32,105 Restricted cash 20,916 44 Accounts receivable - net 16,023 10,116 Rebates receivable 6,646 6,220 Prepaid expenses and other current assets 7,532 1,740 Total current assets 95,208 50,225 Solar energy systems, leased and to be leased - net 3,975,214 2,779,363 Other assets 63,050 11,204 Total assets $ 4,133,472 $ 2,840,792 Liabilities Current liabilities: Accounts payable $ 20 $ — Distributions payable to noncontrolling interests and redeemable noncontrolling interests 24,085 26,769 Current portion of deferred U.S. Treasury grant income 6,506 6,506 Accrued and other current liabilities 8,524 598 Customer deposits 1,169 2,928 Current portion of deferred revenue 44,050 24,794 Current portion of long-term debt 87,467 — Total current liabilities 171,821 61,595 Deferred revenue, net of current portion 394,920 308,798 Long-term debt, net of current portion 475,537 — Deferred U.S. Treasury grant income, net of current portion 157,665 164,191 Other liabilities and deferred credits 92,410 28,460 Total liabilities $ 1,292,353 $ 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 December 31, 2016 and 2015, the Company had accrued $0.3 million and $2.7 million, respectively, for this obligation.

Lease Pass-Through Financing Ob

Lease Pass-Through Financing Obligation	12 Months Ended
	Dec. 31, 2016
Lease Pass Through Financing Obligation [Abstract]
Lease Pass-Through Financing Obligation	14. Lease Pass-Through Financing Obligation Through December 31, 2016, the Company had entered into eight transactions referred to as “lease pass-through fund arrangements.” Under these arrangements, the Company’s wholly owned subsidiaries finance the cost of solar energy systems with investors through arrangements contractually structured as master leases for an initial term ranging between 10 and 25 years. These solar energy systems are subject to lease or power purchase agreements with customers with an initial term not exceeding 20 years. These solar energy systems are included under solar energy systems, leased and to be leased – net in the consolidated balance sheets. As discussed in Note 12, Indebtedness, The cost of the solar energy systems under the lease pass-through fund arrangements as of December 31, 2016 and 2015 was $963.4 million and $670.5 million, respectively. The accumulated depreciation related to these assets as of December 31, 2016 and 2015 was $76.8 million and $52.8 million, respectively. The total lease pass-through financing obligation as of December 31, 2016 and 2015 was $120.5 million and $89.5 million, respectively, of which $51.5 million and $34.0 million, respectively, was classified as current liabilities. Under lease pass-through fund arrangements, the investors make a large upfront payment to the lessor, which is a subsidiary of the Company, and in some cases, subsequent periodic payments. The Company allocates a portion of the aggregate payments received from the investors to the estimated fair value of the assigned ITCs, and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flows impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company has an obligation to ensure the solar energy system is in service and operational for a term of five years to avoid any recapture of the ITCs. The amounts allocated to ITCs are initially recorded as deferred revenue on the consolidated balance sheets, and subsequently, one-fifth of the amounts allocated to ITCs is recognized as revenue from operating leases and solar energy systems incentives on the consolidated statements of operations on each anniversary of the solar energy system’s placed in service date over the next five years. The Company accounts for the residual of the payments received from the investors as a borrowing by recording the proceeds received as a lease pass-through financing obligation, which is repaid from U.S. Treasury grants (where applicable), customer payments and incentive rebates that are expected to be received by the investors. Under this approach, the Company continues to account for the arrangement with the customers in its consolidated financial statements, whether the cash generated from the customer arrangements is received by the Company or paid directly to the investors. A portion of the amounts received by the investors from U.S. Treasury grants (where applicable), customer payments and incentive rebates is applied to reduce the lease pass-through financing obligation, and the balance is allocated to interest expense. The incentive rebates and customer payments are recognized into revenue consistent with the Company’s revenue recognition accounting policy. The U.S. Treasury grants are initially recorded as deferred U.S. Treasury grants income and subsequently recognized as a reduction to depreciation expense, consistent with the Company’s accounting policy for recognition of U.S. Treasury grants income. Interest is calculated on the lease pass-through financing obligation using the effective interest rate method. The effective interest rate is the interest rate that equates the present value of the cash amounts to be received by an investor over the master lease term with the present value of the cash amounts paid by the investor to the Company, adjusted for any payments made by the Company. The lease pass-through financing obligation is non-recourse once the associated assets have been placed in service and all the customer arrangements have been assigned to the investors. As of December 31, 2016, the future minimum lease payments to be received from the investors based on the solar energy systems currently under the lease pass-through fund arrangements, for each of the next five years and thereafter, were as follows (in thousands): 2017 $ 37,208 2018 37,653 2019 36,371 2020 35,622 2021 35,413 Thereafter 381,289 Total $ 563,556 For two of the lease pass-through fund arrangements, the Company’s subsidiaries have pledged its assets to the investors as security for their obligations under the contractual agreements. For each of the lease pass-through fund arrangements, the Company is required to comply with certain financial covenants specified in the contractual agreements, which the Company had met as of December 31, 2016. In addition, the Company is responsible for any warranties, performance guarantees, accounting and performance reporting. Furthermore, there is a one-time future lease payment reset mechanism that is set to occur after all of the solar energy systems are delivered and placed in service in a fund. This reset date occurs when the installed capacity of the solar energy systems and their in-service dates are known or on an agreed upon date. As part of this reset process, the lease prepayment is updated to reflect certain specified conditions as they exist at such date, including the final installed capacity, cost and placed-in-service dates of the solar energy systems. As a result of this reset process, the Company might be obligated to refund a portion of an investor’s master lease prepayments or might be entitled to receive an additional master lease prepayment from an investor. Any additional master lease prepayments by an investor would be recorded as an additional lease pass-through financing obligation, while any refunds of master lease prepayments would reduce the lease pass-through financing obligation.

Sale-Leaseback Arrangements

Sale-Leaseback Arrangements	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Sale-Leaseback Arrangements	15. Sale-Leaseback Arrangements In 2010, the Company executed a sale-leaseback arrangement with an existing investor, under which a wholly owned subsidiary of the Company entered into a 15-year master leaseback arrangement. The assets sold to the investor were valued at $25.2 million. The Company’s subsidiary leased the solar energy systems to end-user customers. The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.25 million restricted cash escrow. Under this arrangement, the Company’s subsidiary is responsible for services such as warranty support, accounting, lease servicing and performance reporting. As of December 31, 2016 and 2015, the Company had contributed assets with a cost of $44.6 million to its wholly owned subsidiary that in turn sold the assets to a new investor and then executed a 15-year master leaseback agreement with the investor. Under this arrangement, the tax benefits from ITCs or Treasury grants in lieu of tax credits inure to the investor as the owner of the assets. The Company has committed to make investors that have executed sale-leaseback arrangements with the Company whole for any reductions in the tax credit or U.S. Treasury awards resulting from changes in the tax basis submitted. The Company accrues any such payments due to these investors. As of December 31, 2016, no such amounts were due to these investors.

Sale-Leaseback Financing Obliga

Sale-Leaseback Financing Obligation	12 Months Ended
	Dec. 31, 2016
Sale Leaseback Transaction [Line Items]
Sale-Leaseback Arrangements	15. Sale-Leaseback Arrangements In 2010, the Company executed a sale-leaseback arrangement with an existing investor, under which a wholly owned subsidiary of the Company entered into a 15-year master leaseback arrangement. The assets sold to the investor were valued at $25.2 million. The Company’s subsidiary leased the solar energy systems to end-user customers. The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.25 million restricted cash escrow. Under this arrangement, the Company’s subsidiary is responsible for services such as warranty support, accounting, lease servicing and performance reporting. As of December 31, 2016 and 2015, the Company had contributed assets with a cost of $44.6 million to its wholly owned subsidiary that in turn sold the assets to a new investor and then executed a 15-year master leaseback agreement with the investor. Under this arrangement, the tax benefits from ITCs or Treasury grants in lieu of tax credits inure to the investor as the owner of the assets. The Company has committed to make investors that have executed sale-leaseback arrangements with the Company whole for any reductions in the tax credit or U.S. Treasury awards resulting from changes in the tax basis submitted. The Company accrues any such payments due to these investors. As of December 31, 2016, no such amounts were due to these investors.
Sale-Leaseback Financing Obligation [Member]
Sale Leaseback Transaction [Line Items]
Sale-Leaseback Arrangements	16. Sale-Leaseback Financing Obligation In November 2009, the Company entered into an arrangement with an investor to finance the development, construction and installation of a ground mounted solar energy system that was leased to a customer. The Company also entered into an agreement to sell the system to the investor for a cash consideration of $27.2 million, of which $23.7 million has been received as of December 31, 2016 and the balance of $3.5 million is receivable at the end of the lease period and accrues interest at an annual rate of 4.37%. Concurrent with the sale, a subsidiary of the Company entered into an agreement with the investor to lease back the solar energy system from the investor with lease payments being made on a quarterly basis. The Company’s subsidiary has the option to purchase the system at the end of the lease term of 10 years for a price which is the greater of the fair market value or a predetermined agreed upon value. Additionally, the investor has the option to put its interest in the solar energy system to the Company within two years following the expiry of six years after placement in service of the system, for the amount that is the greater of the fair value of the system or the predetermined agreed upon value. As a result of these put and call options, the Company has concluded that it has a continuing involvement with the solar energy system. The Company has determined that the ground mounted solar energy system qualifies as integral equipment and therefore as a real estate transaction under ASC 360-20, Real Estate Sales, As of December 31, 2016, future minimum annual rentals to be received from the customer for each of the next five years and thereafter were as follows (in thousands): 2017 $ 494 2018 504 2019 514 2020 524 2021 535 Thereafter 1,720 Total $ 4,291 The amounts in the table above are also included as part of the non-cancellable operating lease payments from customers disclosed in Note 5, Non-cancellable Operating Lease Payments Receivable As of December 31, 2016, future minimum annual payments to be paid to the investor under the financing arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 1,270 2018 1,277 2019 1,284 2020 — 2021 — Thereafter — Total $ 3,831 The obligations of the Company’s subsidiary to the investor are guaranteed by the Company and supported by a $0.26 million restricted cash escrow.

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests in Subsidiaries	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Redeemable Noncontrolling Interests in Subsidiaries	17. 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 equity in the consolidated balance sheets. The redeemable noncontrolling interests in subsidiaries balance is determined using the hypothetical liquidation at book value method for the VIE funds or allocation of share of income or losses in other subsidiaries subsequent to initial recognition, however, the noncontrolling interests balance cannot be less than the estimated redemption value. The activity of the redeemable noncontrolling interests in subsidiaries balance was as follows (in thousands): Balance at January 1, 2014 $ 44,709 Contributions from redeemable noncontrolling interests 260,492 Net loss (141,072 ) Distributions to redeemable noncontrolling interests (14,313 ) Transfers from noncontrolling interests in subsidiaries 25,248 Redeemable noncontrolling interests arising from acquisition of Silevo 14,174 Acquisition of redeemable noncontrolling interests in subsidiaries (2,450 ) Balance at December 31, 2014 186,788 Contributions from redeemable noncontrolling interests 415,493 Net loss (258,493 ) Distributions to redeemable noncontrolling interests (22,853 ) Balance at December 31, 2015 320,935 Contributions from redeemable noncontrolling interests 572,840 Net loss (485,568 ) Distributions to redeemable noncontrolling interests (50,920 ) Acquisition of redeemable noncontrolling interests (13,664 ) Balance at December 31, 2016 $ 343,623 The acquisition of redeemable noncontrolling interests above relates to the Company’s purchase of the third-party investors’ interests in the Chinese joint venture between one of its subsidiaries, Silevo, and the investors, for $13.7 million.

Equity

Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Equity	18. Equity On November 21, 2016, each share of the Company’s outstanding common stock was converted into 0.11 shares of Tesla’s common stock as a result of its acquisition by Tesla (see Note 1, Organization

Equity Award Plans

Equity Award Plans	12 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Award Plans	19. Equity Award Plans As a result of the Company’s acquisition by Tesla, its equity award plans (as described below) were fully assumed by Tesla and its outstanding equity awards were converted into equity awards to acquire Tesla common stock in share amounts and prices based on the Exchange Ratio, with the equity awards retaining the same vesting and other terms and conditions as in effect immediately prior to the acquisition. The Company did not grant any equity awards from the acquisition date through December 31, 2016. The equity award plan descriptions below reflect the impacts of the acquisition. Under the Company’s 2012 Equity Incentive Plan, the Company granted incentive stock options, non-statutory stock options and restricted stock units, or RSUs, for the Company’s common stock to employees, directors and consultants. Stock options were granted at exercise prices per share not less than 100% of the fair market value per share on the grant date. When an incentive stock option was granted to a 10% or greater holder of the Company’s common stock, the exercise price per share was not less than 110% of the fair market value per share on the grant date. Stock options granted are exercisable over a maximum term of 10 years from the date of grant and generally vest over a period of four years. No additional equity awards will be granted under this plan. In September 2012, the Company adopted a director compensation program for future non-employee directors. Under the director compensation program, each individual who joined the board of directors as a non-employee director following the adoption of the program received an initial stock option grant to purchase 30,000 shares of the Company’s common stock at the time of initial election or appointment and additional triennial stock option grants to purchase 15,000 shares of the Company’s common stock, as well as an annual cash retainer of $15,000, all of which were subject to continued service on the board of directors. Such non-employee directors who served on committees of the board of directors received various specified additional equity awards and cash retainers. Effective as of June 2015, the Company revised the director compensation program, pursuant to which non-employee directors received an initial stock option grant to purchase 33,333 shares of the Company’s common stock at the time of initial election or appointment and additional triennial stock option grants to purchase 30,000 shares of the Company’s common stock, as well as an annual cash retainer of $20,000, all of which were subject to continued service on the board of directors. Such non-employee directors who served on committees of the board of directors received various specified additional equity awards and cash retainers. All equity awards granted pursuant to the director compensation programs were granted under the terms of the Company’s 2012 Equity Incentive Plan. Upon the Company’s acquisition by Tesla, the unvested awards immediately vested and became fully exercisable, because the exercise prices exceeded the then current trading price of Tesla’s common stock, these awards expired pursuant to their terms. No additional equity awards will be granted under this program. Pursuant to the acquisition of Zep Solar, the Company assumed the Zep Solar, Inc. 2010 Equity Incentive Plan, or Zep Solar Plan, and issued fully vested stock options to purchase 303,151 shares of the Company’s common stock to replace certain fully vested stock options originally issued by Zep Solar. No additional equity awards were or will be granted under this plan. On September 15, 2015, the Chief Executive Officer and the Chief Technology Officer, who are the Company’s founders, were granted non-statutory stock option awards of the Company’s common stock with both market and performance vesting conditions, or Founder Awards. The exercise price per share of the Founder Awards was $48.97. The Chief Executive Officer’s Founder Award would have entitled him to up to 3.0 million shares of the Company’s common stock, and the Chief Technology Officer’s Founder Award would have entitled him to up to 2.0 million shares of the Company’s common stock. The Founder Awards had a maximum term of 10 years from the date of grant and vested 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. As of immediately prior to the Company’s acquisition by Tesla, no vesting tranches had been achieved and the Founder Awards were entirely unvested. Upon the Company’s acquisition by Tesla, all vesting under the Founder Awards ceased, and the Founder Awards automatically expired pursuant to their original terms. Consequently, the Company reversed the previously recognized stock-based compensation expense for the Founder Awards, which resulted in a gain of $7.1 million to general and administrative expense. Stock Options A summary of stock option activity, presented in terms of Tesla’s common stock, is as follows (in thousands, except per share amounts): Weighted- Weighted- Average Average Remaining Aggregate Stock Exercise Contractual Intrinsic Options Price Term (Years) Value Outstanding - January 1, 2014 1,534 134.27 7.52 586,740 Granted (weighted-average fair value of $431.36) 610 597.18 Exercised (349 ) 58.00 185,822 Canceled (260 ) 350.09 Outstanding - December 31, 2014 1,535 299.00 7.64 342,293 Granted (weighted-average fair value of $284.00) 709 451.55 Exercised (105 ) 111.36 37,929 Canceled (125 ) 509.73 Outstanding - December 31, 2015 2,014 349.36 7.74 293,855 Granted (weighted-average fair value of $137.53) 142 235.81 Exercised (89 ) 60.60 12,754 Canceled (873 ) 452.05 Outstanding - December 31, 2016 1,194 $ 282.44 6.04 $ 90,408 Options vested and exercisable - December 31, 2014 719 $ 115.64 6.30 $ 272,140 Options vested and exercisable - December 31, 2015 883 $ 195.73 5.88 $ 258,310 Options vested and exercisable - December 31, 2016 901 $ 230.75 5.33 $ 88,387 Options vested and expected to vest - December 31, 2014 1,367 $ 274.09 7.46 $ 333,813 Options vested and expected to vest - December 31, 2015 1,670 $ 326.73 7.37 $ 287,673 Options vested and expected to vest - December 31, 2016 1,128 $ 268.38 5.89 $ 89,865 As of December 31, 2016, 34.3% of the unvested stock options outstanding had a performance feature that is required to be satisfied before they become vested and exercisable. The grant date fair market value of the stock options that vested in 2016, 2015 and 2014 was $80.0 million, $109.7 million and $54.9 million, respectively. As of December 31, 2016 and 2015, there was $71.0 million and $265.3 million, respectively, of total unrecognized stock-based compensation expense, net of estimated forfeitures, related to unvested stock options, which are expected to be recognized over the weighted-average period of 3.70 years and 5.56 years, respectively. Under ASC 718, the Company estimates the fair value of stock options granted on each grant date using the Black-Scholes option valuation model, except for the Founder Awards for which the Company used a Monte Carlo simulation, 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: Year Ended December 31, 2016 2015 2014 Dividend yield 0 % 0 % 0 % Annual risk-free rate of return 1.50 % 2.14 % 1.95 % Expected volatility 61.94 % 65.76 % 83.66 % Expected term (years) 6.28 7.02 6.25 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 did not anticipate paying a dividend within the relevant time frame. The expected term was estimated using the simplified method allowed under ASC 718. Restricted Stock Units A summary of RSU activity, presented in terms of Tesla’s common stock, is as follows (in thousands, except per share amounts): Weighted- Restricted Average Stock Fair Units Value Outstanding - January 1, 2014 2 $ 231.45 Granted 121 562.91 Released (6 ) 552.82 Cancelled (4 ) 589.00 Outstanding - December 31, 2014 113 556.00 Granted 367 436.27 Released (43 ) 547.18 Cancelled (43 ) 511.73 Outstanding - December 31, 2015 394 450.27 Granted 262 450.28 Vested (132 ) 397.33 Cancelled (162 ) 369.04 Outstanding - December 31, 2016 362 $ 505.99 Expected to vest - December 31, 2016 236 $ 315.46 The grant date fair value of RSUs vested was $50.3 million, $23.5 million and $3.2 million for the years ended December 31, 2016, 2015 and 2014, respectively. Under ASC 718, the Company determined the fair value of RSUs granted 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 December 31, 2016 and 2015, there was $83.9 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 3.02 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 is adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ. Consequently, changes in estimated forfeitures are recognized in the period of change and also impact the amount of stock-based compensation expense to be recognized in future periods. The amount of stock-based compensation expense recognized in the years ended December 31, 2016, 2015 and 2014 was $75.1 million, $116.8 million and $88.9 million, respectively. The amount of capitalized stock-based compensation expense was as follows (in thousands): Year Ended December 31, 2016 2015 Capitalized under: Inventories $ (157 ) $ 226 Other assets $ 666 $ 3,136 Property, plant and equipment - net $ 3,422 $ 2,997 Solar energy systems, leased and to be leased - net $ 21,755 $ 24,075 Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Year Ended December 31, 2016 2015 2014 Total cost of revenue $ 3,692 $ 2,855 $ 2,251 Sales and marketing $ 19,124 $ 24,176 $ 16,391 General and administrative $ 18,193 $ 45,135 $ 40,897 Pre-production expense $ (496 ) $ — $ — Research and development $ 8,853 $ 14,203 $ 6,023

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	20. Income Taxes The following table presents the domestic and foreign components of (loss) income before income taxes for the periods presented (in thousands): Year Ended December 31, 2016 2015 2014 United States $ (1,849,436 ) $ (1,467,184 ) $ (718,416 ) Noncontrolling interest and redeemable noncontrolling interests 1,059,121 710,492 319,196 Foreign (30,340 ) (8,804 ) (2,746 ) Total $ (820,655 ) $ (765,496 ) $ (401,966 ) The income tax provision (benefit) was composed of the following (in thousands): Year Ended December 31, 2016 2015 2014 Current: Federal $ 206 $ 2,946 $ 10 State 272 812 473 Foreign 106 95 100 Total current provision 584 3,853 583 Deferred: Federal 370 13 (26,528 ) State 50 3 (791 ) Foreign (1,312 ) (543 ) — Total deferred provision (892 ) (527 ) (27,319 ) Total provision (benefit) for income taxes $ (308 ) $ 3,326 $ (26,736 ) The following table presents a reconciliation of the federal statutory rate and the Company’s effective tax rate for the periods presented: Year Ended December 31, 2016 2015 2014 Tax benefit at federal statutory rate (35.00 )% (35.00 )% (34.00 )% State income taxes (net of federal benefit) 0.58 (5.66 ) (1.71 ) Foreign income and withholding taxes 0.64 (0.04 ) 0.44 Noncontrolling interests and redeemable noncontrolling interests adjustment 44.24 27.99 5.18 Investment in certain financing funds 2.24 (0.45 ) 16.49 Stock-based compensation 2.48 0.89 2.35 Prepaid tax expense (19.00 ) (19.38 ) (5.45 ) Other (0.67 ) 0.03 1.24 Tax credits (2.09 ) (1.65 ) (1.49 ) Change in valuation allowance 6.55 33.70 10.30 Effective tax rate (0.03 )% 0.43 % (6.65 )% Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s deferred tax assets and liabilities for the periods presented (in thousands): As of December 31, 2016 2015 Deferred tax assets: Accruals and reserves $ 186,875 $ 156,225 Net operating losses 178,995 23,869 Accelerated gain on assets 24,586 26,005 Investment in certain financing funds 383,147 485,159 Tax rebate revenue 39,523 43,037 Stock-based compensation 34,938 47,605 Other deferred tax assets 9,585 9,887 Tax credits 39,944 7,946 Gross deferred tax assets 897,593 799,733 Valuation allowance (422,889 ) (369,157 ) Net deferred tax assets 474,704 430,576 Deferred tax liabilities: Depreciation and amortization (269,685 ) (279,492 ) Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities (205,500 ) (152,457 ) Gross deferred tax liabilities (475,185 ) (431,949 ) Net deferred taxes $ (481 ) $ (1,373 ) An analysis of deferred tax assets and liabilities is as follows (in thousands): As of December 31, 2016 2015 Noncurrent: Deferred tax assets $ 422,408 $ 367,784 Deferred tax liabilities — — Total noncurrent gross deferred tax assets 422,408 367,784 Less: valuation allowance (422,889 ) (369,157 ) Net noncurrent deferred tax liabilities $ (481 ) $ (1,373 ) As of December 31, 2016, the Company had federal, California and other state income tax net operating loss, or NOL, carryforwards of $437.3 million, $206.0 million and $212.5 million, respectively. The NOL carryforwards will start to expire in 2026 if not utilized. Included in the other state NOL carryovers above, $63.9 million relates to stock option windfall deductions. The federal ITC, R&D, minimum tax credit and foreign tax credits of $20.1 million, $16.0 million, $10.8 million, and $2.2 million, respectively, will start to expire in 2023 if not utilized. The California R&D and minimum tax credit of $10.9 million and $1.6 million, respectively, can be carried forward indefinitely. The carryforwards have been determined as if the Company was a stand-alone entity. As of December 31, 2015, the Company had federal, California and other state income tax net operating loss, or NOL, carryforwards of $29.5 million, $27.9 million and $235.5 million, respectively. 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 Company’s valuation allowance increased by $53.7 million during the year ended December 31, 2016 and increased by $257.9 million during the year ended December 31, 2015. The increase in the valuation allowance was primarily related to the Company’s investments in financing funds. The valuation allowance was determined in accordance with the provisions of ASC 740, Income Taxes The utilization of the remaining NOL carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by the IRC Section 382 and similar state provisions. The annual limitation may result in the expiration of NOL carryforwards and credits before utilization. The Company completed an IRC Section 382 analysis during 2016, which resulted in an ownership change. Based on the analysis, the NOL carryforwards presented have accounted for any limited and potential lost attributes due to any ownership changes and expiration dates. 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 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 income tax expense results in the recognition of a prepaid tax expense that is included in the consolidated balance sheets as other assets. In 2015, the Company’s tax profitability resulted in the utilization of the available NOL carryforwards, including NOLs related to excess tax benefits from stock options. The utilization of excess tax benefits from stock options was recognized as an increase in additional paid in capital. The Company, pursuant to ASC 810, Consolidation The Company had an immaterial amount of undistributed earnings of foreign subsidiaries as of December 31, 2016. Those earnings are considered to be indefinitely reinvested; accordingly, no provisions for federal or state income taxes were provided thereon. Upon repatriation of those earnings, in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment for foreign tax credits) and withholding taxes payable to the various foreign countries. Determination of the amount of unrecognized deferred U.S. income tax liability is not practicable due to the complexities associated with its hypothetical calculation. An immaterial amount of withholding taxes may be payable upon the remittance of all previously unremitted earnings as of December 31, 2016. 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 had $13.4 million of unrecognized tax benefits as of December 31, 2016, of which $1.5 million would affect the Company’s effective tax rate if recognized. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Balance, January 1, 2014 $ 120 Acquired from Silevo 434 True-up to prior year ending balance (23 ) Balance, December 31, 2014 531 Additions related to positions from the current year 1,384 Additions related to positions from the prior years 8,181 Balance, December 31, 2015 10,096 Additions related to positions from the current year 2,882 Additions related to positions from the prior years 453 Balance, December 31, 2016 $ 13,431 The interest and penalties for uncertain tax positions is presented in the consolidated statements of operations as income tax expense. Interest and penalties accrued for uncertain tax positions as of December 31, 2016, 2015 and 2014 were $0.4 million, $0.0 million and $0.0 million, respectively. The Company does not anticipate any significant increases or decreases to the total amount of gross unrecognized tax benefits within the 12 months after December 31, 2016. 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 operating losses, substantially all of its federal, state, local and foreign income tax returns since inception are still subject to audit. However, the Company utilized a significant amount of its federal and state NOLs in 2015, starting the statute of limitation for the years that NOLs were utilized. In addition, the Company generated a tax loss in 2016 for which the statute of limitation will not begin until they are utilized in a subsequent tax year.

Defined Contribution Plan

Defined Contribution Plan	12 Months Ended
	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	21. Defined Contribution Plan In January 2007, the Company established a 401(k) plan, or the Retirement Plan, available to employees who meet the Retirement Plan’s eligibility requirements. Participants may elect to contribute a percentage of their compensation to the Retirement Plan, up to a statutory limit. Participants are fully vested in their contributions. The Company may make discretionary contributions to the Retirement Plan as a percentage of participant contributions, subject to established limits. The Company did not make any contributions to the Retirement Plan during 2016, 2015 or 2014.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	22. Related Party Transactions The Company’s operations included the following related party transactions (in thousands): Year Ended December 31, 2016 2015 2014 Revenue: Solar energy systems sales to related parties $ 12 $ 79 $ 2,479 Expenditures: Purchases of inventories or equipment from related parties $ 21,126 $ 7,809 $ 3,383 Fees paid or payable to related parties (included in sales and marketing expense) $ — $ — $ 103 Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt) $ 8,123 $ 2,125 $ 3 Related party balances were comprised of the following (in thousands): December 31, 2016 2015 Due from related parties (included in accounts receivable) $ — $ 30 Due to related parties (included in accounts payable) $ — $ 3,961 Payable to parent, net $ 11,693 $ — Solar Bonds issued to related parties $ 265,100 $ 165,220 Convertible senior note principal outstanding to related parties $ 13,000 $ 12,975 Due to related parties (included in accrued and other current liabilities) $ 5,019 $ 1,249 The related party transactions were primarily purchases of batteries from Tesla; issuances and maturities of Solar Bonds held by SpaceX, Tesla’s Chief Executive Officer, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer; and issuances of convertible senior notes to an entity affiliated with Tesla’s Chief Executive Officer, the Company’s Chief Executive Officer and the Company’s Chief Technology Officer. SpaceX is considered a related party because Tesla’s Chief Executive Officer is the Chief Executive Officer, Chief Designer, Chairman and a significant stockholder of 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, Tesla’s Chief Executive Officer, 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	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	23. Commitments and Contingencies Non-cancellable Leases The Company leases offices, manufacturing and warehouse facilities, equipment, vehicles and solar energy systems under non-cancellable leases. Aggregate rent expense for facilities and equipment for the years ended December 31, 2016, 2015 and 2014 was $49.3 million, $41.1 million and $32.9 million, respectively. Future minimum lease payments under non-cancellable leases as of December 31, 2016 were as follows (in thousands): 2017 $ 60,306 2018 50,329 2019 38,616 2020 22,217 2021 16,154 Thereafter 65,483 Total minimum lease payments $ 253,105 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 gigawatt 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 the 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 the 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 arrangement, 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 and financing activities related to the arrangement in the years ended December 31, 2016, 2015 and 2014 amounted to $499.4 million, $284.5 million and $ 26.5 million, respectively. Manufacturing Relationship with Panasonic In December 2016, Tesla entered into a 10-year arrangement with Panasonic to manufacture custom solar cells and solar panels for the Company, primarily at the Riverbend manufacturing facility. Upon the commencement of production, the Company will purchase up to 1.0 gigawatt of solar panels annually under the arrangement, with adjustable pricing provisions. Indemnification and Guaranteed Returns As disclosed in Notes 13, 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 13, the Company is contractually required to make payments to one fund investor to ensure that the fund investor achieves a specified minimum internal rate of return. The fund investor has already received a significant portion of the projected economic benefits from U.S. Treasury grant distributions and tax depreciation benefits. The contractual provisions of the fund state that the fund has an indefinite term unless the members agree to dissolve the fund. Based on the Company’s current financial projections regarding the amount and timing of future distributions to the fund investor, the Company does not expect to make any payments as a result of this guarantee and has not accrued any liabilities for this guarantee. The amount of potential future payments under this guarantee is dependent on the amount and timing of future distributions to the fund investor and future tax benefits that accrue to the fund investor. Due to the uncertainties surrounding estimating the amounts of these factors, the Company is unable to estimate the maximum potential payments under this guarantee. To date, the fund investor has achieved the specified minimum internal rate of return as determined in accordance with the contractual provisions of the fund. As disclosed in Note 14, Lease Pass-Through Financing Obligation Letters of Credit As of December 31, 2016, the Company had $30.2 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 relating to the fair market value of the solar energy systems that the Company submitted in U.S. Treasury grant applications. The Company has accrued a reserve for its potential liability associated with this ongoing investigation as of December 31, 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. The Company believes that the government’s claims are without merit and expects the plaintiff funds to litigate the case vigorously. Trial in the case is set for the latter half of 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 against this lawsuit 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. In June 2014, the Company along with Sunrun, Inc., or Sunrun, filed a lawsuit in the Superior Court of Arizona against the Arizona Department of Revenue, or DOR, challenging DOR’s interpretation of Arizona state law to impose property taxes on solar energy systems that are leased by customers. On June 1, 2015, the Superior Court issued an order rejecting the interpretation of the Arizona state law under which the DOR had sought to tax leased solar energy systems. In that same order, the Superior Court held that a separate Arizona statute, which provides that such systems are deemed to have no value for purposes of calculating property tax, violated certain provisions of the Arizona state constitution. Both the DOR and the Company have appealed the Superior Court’s ruling, and the Court of Appeals heard argument on November 15, 2016. The Company will continue to vigorously pursue its claims. On March 2, 2015, the Company filed a lawsuit in the United States District Court for the District of Arizona against the Salt River Project Agricultural Improvement and Power District and the Salt River Valley Water Users’ Association, or SRP, alleging that SRP’s imposition of distribution charges and demand charges on new solar energy customers in its territory violates state and federal antitrust laws. On June 23, 2015, SRP moved to dismiss the complaint. On October 27, 2015, the District Court denied SRP’s motion to dismiss in part and granted it in part. In particular, the District Court held that the Company may proceed on its antitrust claims against SRP to seek an injunction blocking SRP’s new charges and may proceed with claims for damages under state laws other than antitrust laws. Furthermore, the District Court held that the Company may not recover monetary damages on its antitrust theories and dismissed two of its antitrust claims while allowing the others to proceed. Discovery has concluded. On September 20, 2016, the District Court entered a stay of the litigation while SRP appeals the District Court’s earlier decision, holding that SRP is subject to state and federal antitrust laws. The Court of Appeals heard argument on November 18, 2016. The Company intends to pursue its claims vigorously. In April 2015, Borrego Solar Systems Inc., or Borrego, commenced an arbitration against the Company alleging that the Company wrongfully terminated a construction services agreement. The Company engaged in discovery and participated in an arbitration hearing in February 2016. After the hearing, on April 12, 2016, the arbitrator entered an interim award in favor of Borrego and ultimately entered a final award in the amount of $2.0 million, which the Company has satisfied in full. 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 the disinterested stockholders of the Company. As a result, the case has been dismissed, and the matter has been resolved. On September 21, 2015, the Company filed a lawsuit in the United States District Court for the District of Massachusetts against Seaboard Solar Operations LLC, or Seaboard, and its principal, Stuart Longman, alleging breaches of the various written contracts between the Company and Seaboard, fraud, conversion and unfair business practices. The Company sought a declaratory judgment that it owns and has the right to develop the specified projects and of damages of approximately $16.0 million. In December 2015, the Company settled the lawsuit in exchange for $16.1 million to be paid by Seaboard; upon making the payment, Seaboard will have the rights to the projects. On November 6, 2015, a putative class action lawsuit, Morris v. SolarCity Following discovery, plaintiff filed a motion for class certification on December 15, 2016. Briefing on class certification is expected to be complete in late February 2017, and the certification motion will be heard in March 2017. SolarCity continues to believe Gibbs On June 1, 2016, a putative class action lawsuit, Gibbs v. SolarCity Morris 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 against them 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 Inc., 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. If an unfavorable ruling were to occur, there exists the possibility of a material adverse impact on the Company’s results of operations, prospects, cash flows, financial and position.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	24. Subsequent Events New Debt Facility On January 27, 2017, a subsidiary of the Company issued $145.0 million in aggregate principal of solar loan-backed notes with a final maturity date of September 2049. The solar loan-backed notes are secured by certain customer loans under the MyPower program. Repayment of Debt Facilities In January 2017, $25.0 million of the secured revolving credit facility matured and was fully repaid. On January 27 2017, the MyPower revolving credit facility matured, and the aggregate outstanding principal amount of $133.8 million was fully repaid.

Summary of Significant Accoun31

Summary of Significant Accounting Policies and Procedures (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or GAAP, and reflect the accounts and operations of the Company and those of its subsidiaries in which the Company has a controlling financial interest. In accordance with the provisions of Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, 810, Consolidation 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 separately present net interest expense between (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 consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and the accompanying notes. Management regularly makes significant estimates and assumptions regarding the selling price of undelivered elements for revenue recognition purposes, the collectability of accounts and rebates receivable, the valuation of inventories, the labor costs for long-term contracts used as a basis for determining the percentage of completion for such contracts, the fair values and residual values of solar energy systems subject to leases, the accounting for business combinations, the fair values and useful lives of acquired tangible and intangible assets, the fair value of 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, the fair value of capped call options, the fair value of convertible senior note conversion features and other items. Management bases its estimates on historical experience and on various other assumptions believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ materially from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. The Company maintains cash and cash equivalents, which consist principally of demand deposits with high credit-quality financial institutions. The Company has exposure to credit risk to the extent cash and cash equivalent balances, including any restricted cash balances on deposit, exceed amounts covered by federal deposit insurance. The Company believes that its credit risk is not significant.
Restricted Cash	Restricted Cash Restricted cash includes cash received from certain fund investors that had not been released for use by the Company, cash held to service certain payments under various secured debt facilities, including management fee, principal and interest payments, and balances collateralizing outstanding letters of credit, outstanding credit card borrowing facilities and obligations under certain operating leases.
Accounts Receivable	Accounts Receivable Accounts receivable primarily represent trade receivables from billings and sales to residential and commercial customers recorded at net realizable value. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible accounts receivable. The Company reviews its accounts receivable by aging category to identify significant customer balances with known disputes or collection issues. In determining the allowance, the Company makes judgments about the creditworthiness of a majority of its customers based on ongoing credit evaluations. The Company also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. The Company writes off accounts receivable when they are deemed uncollectible.
Customer Notes Receivable	Customer Notes Receivable In the fourth quarter of 2014, the Company launched MyPower, a program that offered residential customers the option to finance the purchase of solar energy systems through a 30-year loan provided by a wholly owned subsidiary of the Company. The Company ceased offering MyPower in the third quarter of 2016. During the periods in which MyPower was offered, in order to qualify for a loan, a customer had to pass the Company’s credit evaluation process, and the loans are secured by the solar energy systems financed. The outstanding loan balances that remain from when MyPower was offered, net of any allowance for potentially uncollectible amounts, are presented on the consolidated balance sheets as a component of prepaid expenses and other current assets for the current portion and as customer notes receivable, net of current portion, for the long-term portion. In determining the allowance and credit quality for customer loans under MyPower, the Company identifies significant customers with known disputes or collection issues and also considers its historical level of credit losses and current economic trends that might impact the level of future credit losses. Customer notes receivable that are individually impaired are charged-off as a write-off of allowance for losses. As of December 31, 2016 and 2015, there were no significant customers with known disputes or collection issues, and the amount of potentially uncollectible amounts was insignificant. Accordingly, the Company did not establish an allowance for losses against customer notes receivable. In addition, there were no material non-accrual or past due customer notes receivable as of December 31, 2016 and 2015.
Rebates Receivable	Rebates Receivable Rebates receivable represent rebates due from utility companies and government agencies. These receivables include rebates that have been assigned to the Company by its cash customers on state-approved solar energy system installations sold to the customers and also uncollected incentives from state and local government agencies for solar energy system installations that have been leased to customers or are used to generate and sell electricity to customers under power purchase agreements. For the rebates assigned to the Company by its customers, the Company assumes the responsibility for the application and collection of the rebate. The processing cycle for these rebates and incentives involves a multi-step process in which the Company accumulates and submits information required by the utility company or state agency necessary for the collection of the rebate. The entire process typically can take up to several months to complete. The Company recognizes rebates receivable upon the solar energy system passing inspection by the utility or authority having jurisdiction after completion of system installation. The Company maintains an allowance to reserve for potentially uncollectible rebates. In determining the allowance, the Company makes judgments based on the length of period that a rebate amount has been outstanding and reasons for the delays in collecting the rebate.
Derivatives	Derivatives 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. Upon the acquisition by Tesla, the Company now accounts for its convertible senior notes’ conversion features and capped call options as derivatives (see Note 12, Indebtedness As of and for the year ended December 31, 2016, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 789,620 $ 10,619 $ 12,109 $ 49,266 $ 52,216 Convertible senior note conversion features $ 909,000 $ — $ 19,400 $ — $ 5,100 Capped call options 745,377 shares $ 5,252 $ — $ 1,789 $ — As of and for the year ended December 31, 2015, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 640,628 $ — $ 11,544 $ — $ 11,544
Concentrations of Risk	Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, customer notes receivable, rebates receivable and interest rate swaps. The associated risk of concentration for cash and cash equivalents is mitigated by banking with creditworthy institutions. At certain times, amounts on deposit exceed federal deposit insurance limits. The associated risk of concentration for short-term investments is mitigated by holding a diversified portfolio of highly rated short-term investments. The associated risk of concentration for accounts receivable and customer notes receivable is mitigated by placing liens on the related solar energy systems and performing periodic and ongoing credit evaluations of the Company’s customers. Rebates receivable are due from various states and local governments as well as various utility companies. The associated risk of concentration for interest rate swaps is mitigated by transacting with several highly rated multinational banks. The Company maintains reserves for any amounts that it considers to be uncollectable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820 , Fair Value Measurements ASC 820 requires that the valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes inputs that may be used to measure fair value as follows: • Level 1—Observable inputs that reflect quoted prices for identical assets or liabilities in active markets. • Level 2—Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The assets and liabilities carried at fair value on a recurring basis included cash equivalents, short-term investments, capped call options, interest rate swaps, convertible senior note conversion features and contingent consideration. As of December 31, 2016, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,438 $ — $ — Other assets: Capped call options $ — $ 5,252 $ — Liabilities: Interest rate swaps $ — $ 1,490 $ — Convertible senior note conversion features $ — $ 19,400 $ — As of December 31, 2015, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008 The Company classified its money market funds within Level 1 because their fair values are based on their quoted market prices. The Company classified its corporate debt securities, asset-backed securities, capped call options, interest rate swaps and convertible senior note conversion features within Level 2 because their fair values are determined using alternative pricing sources or models that utilized market observable inputs, including interest rates, share prices and volatilities and default 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 years ended December 31, 2016, 2015 and 2014, there were no transfers between the levels of the fair value hierarchy. The contingent consideration is dependent on the achievement of the specified production milestones by the acquired business, Silevo. 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. As of 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. As of December 31, 2016, the Company determined that the two remaining milestones will not be achieved by Silevo. As a result, the Company changed the estimated probabilities and adjusted the accrued contingent consideration balance to $0, for the two remaining milestones. Accordingly, the Company recognized a gain of $84.0 million, which is included as an offset to general and administrative expense. As of December 31, 2015, the estimated probabilities ranged from 90% to 95%, the estimated discount rates ranged from 5% to 7%, $42.9 million was included under accrued and other current liabilities on the consolidated balance sheets and $80.1 million was included under other liabilities and deferred credits on the consolidated balance sheets. The following table summarizes the activity of the Level 3 contingent consideration balance in the years ended December 31, 2016, 2015 and 2014 (in thousands): Balance at January 1, 2015 $ 117,197 Change in fair value 5,811 Balance at December 31, 2015 123,008 Settlement of liability (34,170 ) Change in fair value (88,838 ) Balance at December 31, 2016 $ — 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 as of December 31, 2016 and 2015 and 2014. 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): December 31, 2016 December 31, 2015 Carrying Fair Value Carrying Value Fair Value Participation interest $ 16,713 $ 15,025 $ 15,919 $ 14,525 Solar asset-backed notes $ 438,002 $ 428,551 $ 409,531 $ 432,797 Solar loan-backed notes $ 130,831 $ 132,129 $ — $ — Convertible senior notes $ 884,863 $ 773,100 $ 894,560 $ 842,752 MyPower customer notes receivable $ 523,944 $ 513,002 $ 493,510 $ 493,510 Long-term debt $ 1,710,014 $ 1,728,670 $ 1,186,643 $ 1,186,643 Solar bonds $ 331,861 $ 330,530 $ 214,087 $ 214,087
Goodwill	Goodwill Goodwill represents the difference between the purchase price and the aggregate fair value of the identifiable assets acquired and the liabilities assumed in a business combination. The Company assesses goodwill impairment annually in the fourth quarter and whenever events or changes in circumstances indicate that the carrying value of goodwill may exceed its fair value at the consolidated-level, which is the sole reporting unit. When assessing goodwill for impairment, the Company considers its market value adjusted for a control premium and, if necessary, the Company’s discounted cash flow model, which involves significant assumptions and estimates, including the Company’s future financial performance, weighted-average cost of capital and interpretation of currently enacted tax laws. Circumstances that could indicate impairment and require the Company to perform an impairment test include a significant decline in the Company’s financial results, a significant decline in the Company’s market value relative to its net book value, an unanticipated change in competition or the Company’s market share and a significant change in the Company’s strategic plans.
Inventories	Inventories Inventories include raw materials that include silicon wafers, process gasses, chemicals and other consumables used in solar cell production, solar cells, photovoltaic panels, inverters, mounting hardware and miscellaneous electrical components. Inventories also include work in process that includes raw materials partially installed and direct and indirect capitalized installation costs. Raw materials and work in process are stated at the lower of cost or market (on a first-in-first-out basis). Work in process primarily relates to solar energy systems that will be sold to customers, which are under construction and have yet to pass inspection. The Company also evaluates its inventory reserves on a quarterly basis and writes down the value of inventories for estimated excess and obsolete inventories based upon assumptions about future demand and market conditions.
Solar Energy Systems, Leased and To Be Leased	Solar Energy Systems, Leased and To Be Leased The Company is the operating lessor of the solar energy systems under leases that qualify as operating leases. The Company accounts for the leases in accordance with ASC 840, Leases 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 change-in-estimate was the result of new engineering studies of recently deployed solar energy systems across the industry. The Company applied this change-in-estimate on a prospective basis to solar energy systems placed in service on or after July 1, 2016. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 to 35 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years) Solar energy systems held for lease to customers are installed systems pending interconnection with the respective utility companies and will be depreciated as solar energy systems leased to customers when the respective systems have been interconnected and placed in service. Solar energy systems under construction represents systems that are under installation, which will be depreciated as solar energy systems leased to customers when the respective systems are completed, interconnected and subsequently leased to customers. Initial direct costs related to customer solar energy system lease acquisition costs are capitalized and amortized over the term of the related customer lease agreements.
Presentation of Cash Flows Associated with Solar Energy Systems	Presentation of Cash Flows Associated with Solar Energy Systems The Company classifies cash flows associated with solar energy systems in accordance with ASC 230, Statement of Cash Flows.
Property and Equipment	Property, Plant and Equipment Property, plant and equipment, including leasehold improvements, are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years Leasehold improvements are amortized over the shorter of the lease term or their estimated useful lives, currently seven years. Repairs and maintenance costs are expensed as incurred. Upon disposition, the cost and related accumulated depreciation of the assets are removed from property, plant and equipment and the resulting gain or loss is reflected in the consolidated statements of operations.
Long-Lived Assets	Long-Lived Assets The Company’s long-lived assets include property, plant and equipment, solar energy systems, leased and to be leased, and intangible assets acquired through business combinations. Furthermore, the Company is deemed to be the owner, for accounting purposes, during the construction phase of certain long-lived assets under build-to-suit lease arrangements because of its involvement with the construction, its exposure to any potential cost overruns and its other commitments under the arrangements. In these cases, the Company recognizes a build-to-suit lease asset under construction and a corresponding build-to-suit lease liability on the consolidated balance sheets. In accordance with ASC 360, Property, Plant, and Equipment
Capitalization of Software Costs	Capitalization of Software Costs For costs incurred in development of internal use software, the Company capitalizes costs incurred during the application development stage. Costs related to preliminary project activities and post implementation activities are expensed as incurred. Internal-use software is amortized on a straight-line basis over its estimated useful life of five to 10 years. The Company evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets.
Warranties	Warranties The Company provides a warranty on the installation and components of the solar energy systems it sells, including solar energy systems sold under Solar Loans and previously under MyPower, 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 30 years. However, for the solar energy systems under lease contracts or power purchase agreements, the Company does not accrue a warranty liability because those systems are owned by 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 Year Ended December 31, 2016 2015 Balance - beginning of the period $ 22,993 $ 8,607 Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts) 8,425 18,929 Change in estimate 1,587 (4,282 ) Less warranty claims (314 ) (261 ) Balance - end of the period $ 32,691 $ 22,993
Solar Energy Systems Performance Guarantees	Solar Energy Systems Performance Guarantees The Company guarantees certain specified minimum solar energy production output for certain systems leased or sold to customers generally for a term of up to 30 years. The Company monitors the solar energy systems to ensure that these outputs are being achieved. The Company evaluates if any amounts are due to its customers and makes any payments periodically as specified in the customer contracts. As of December 31, 2016 and 2015, the Company had recorded liabilities of $6.6 million and $3.1 million, respectively, under accrued and other current liabilities in the consolidated balance sheets, relating to these guarantees based on the Company’s assessment of its current exposure.
Deferred U.S. Treasury Grants Income	Deferred U.S. Treasury Grants Income The Company is eligible for U.S. Treasury grants received or receivable on eligible property as defined under Section 1603 of the American Recovery and Reinvestment Act of 2009, as amended by the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of December 2010, which includes solar energy system installations, upon approval by the U.S. Treasury Department. However, to be eligible for U.S. Treasury grants, a solar energy system must have commenced construction in 2011 either physically or through the incurrence of sufficient project costs. For solar energy systems under lease pass-through fund arrangements, as described in Note 14, Lease Pass-Through Financing Obligation Balance at January 1, 2014 $ 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 397,619 True-up of U.S Treasury grants previously received and receivable (29,554 ) Amortized as a credit to depreciation expense (10,453 ) Balance at December 31, 2016 $ 357,612 Of the balance outstanding as of December 31, 2016 and 2015, $343.3 million and $382.3 million, respectively, are classified as non-current deferred U.S. Treasury grants income in the consolidated balance sheets.
Deferred Investment Tax Credits Revenue	Deferred Investment Tax Credits Revenue The Company’s solar energy systems are eligible for investment tax credits, or ITCs, that accrue to eligible property under the Internal Revenue Code of 1986, as amended, or IRC. Under Section 50(d)(5) of the IRC and the related regulations, a lessor of qualifying property may elect to treat the lessee as the owner of such property for the purposes of claiming government ITCs associated with such property. These regulations enable the ITCs to be separated from the ownership of the property and allow the transfer of these ITCs. Under the lease pass-through fund arrangements, the Company can make a tax election to pass through the ITCs to the fund investor, who is the legal lessee of the property. The Company is therefore able to monetize the ITCs to investors who can utilize them in return for cash payments. The Company considers the monetization of ITCs to constitute one of the key elements of realizing the value associated with solar energy systems. The Company therefore views the proceeds from the monetization of ITCs to be a component of revenue generated from the solar energy systems. For the lease pass-through fund arrangements, the Company allocates a portion of the aggregate payments received from the investor to the estimated fair value of the assigned ITCs and the balance to the future customer lease payments that are also assigned to the investors. The estimated fair value of the ITCs are determined by discounting the estimated cash flow impact of the ITCs using an appropriate discount rate that reflects a market interest rate. The Company recognizes the revenue associated with the monetization of ITCs in accordance with ASC 605-10-S99, Revenue Recognition-Overall-SEC Materials The Company guarantees its financing fund investors that in the event of a subsequent recapture of the ITCs by the taxing authority due to the Company’s non-compliance with the applicable ITC guidelines, the Company will compensate the investor for any recaptured credits. The Company has concluded that the likelihood of a recapture event is remote and consequently has not recorded any liability in the consolidated financial statements for any potential recapture exposure. Current deferred investment tax credits revenue, which is included as a part of current portion of deferred revenue in the consolidated balance sheets, as of December 31, 2016 and 2015 was $66.7 million and $51.8 million, respectively. Non-current deferred investment tax credits revenue, which is included as a part of deferred revenue, net of current portion, in the consolidated balance sheets, as of December 31, 2016 and 2015 was $138.3 million and $130.8 million, respectively. For the years ended December 31, 2016, 2015 and 2014, the Company recognized $51.8 million, $47.9 million and $28.2 million, respectively, of revenue related to the monetization of ITCs, which is included in operating leases and solar energy systems incentives revenue in the consolidated statements of operations.
Deferred Revenue	Deferred Revenue The Company records as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which are recognized as revenue over the lease term, as well as the remote monitoring fee (discussed below), which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2016 and 2015, deferred revenue related to customer payments, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $316.6 million and $289.3 million, respectively. As of December 31, 2016 and 2015, deferred revenue from rebates and incentives, which is included in the deferred revenue balances on the consolidated balance sheets, amounted to $203.5 million and $186.1 million, respectively. In addition, under MyPower customer contracts (discussed below), all initial revenue associated with financed sales of solar energy systems are also recorded as a component of the deferred revenue balances on the consolidated balance sheets. As of December 31, 2016 and 2015, current deferred revenue from MyPower contracts, which is included in current portion of deferred revenue in the consolidated balance sheets, amounted to $6.0 million and $4.6 million, respectively. As of December 31, 2016 and 2015, non-current deferred revenue from MyPower contracts, which is included in deferred revenue, net of current portion, in the consolidated balance sheets, amounted to $473.8 million and $448.2 million, respectively. As of December 31, 2016 and 2015, current portion of deferred revenue included $6.3 million and $2.8 million, respectively, related to accrued interest on MyPower customer notes receivable.
Revenue Recognition	Revenue Recognition The Company’s customers purchase solar energy systems from the Company under fixed-price contracts or lease Company-owned solar energy systems that also include remote monitoring services. A residential customer that purchases a solar energy system has the option to pay the full purchase price for the system at the time of purchase. Beginning in the second quarter of 2016, qualified customers can finance the purchase through up to a 20-year loan directly from third-party lenders under the Solar Loan program (under which 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). Prior to the third quarter of 2016, customers could finance the purchase through a 30-year loan from a wholly owned subsidiary of the Company under the MyPower program, which is no longer being offered. The Company also earns incentives that have been assigned to the Company by its customers, where available from utility companies and state and local governments. Operating Leases and Power Purchase Agreements The Company is the lessor under lease agreements for solar energy systems, which are accounted for as operating leases in accordance with ASC 840. The Company records operating lease revenue from minimum lease payments, including upfront rebates and incentives earned from such systems, on a straight-line basis over the life of the lease term, assuming all other revenue recognition criteria are met. For incentives that are earned based on the amount of electricity generated by the system, the Company records revenue as the amounts are earned. The difference between the payments received and the revenue recognized is recorded as deferred revenue on the consolidated balance sheet. For solar energy systems where customers purchase electricity from the Company under power purchase agreements, the Company has determined that these agreements should be accounted for, in substance, as operating leases pursuant to ASC 840. Revenue is recognized based on the amount of electricity delivered at rates specified under the contracts, assuming all other revenue recognition criteria are met. The portion of rebates and incentives recognized within operating leases and solar energy systems incentives revenue for the years ended December 31, 2016, 2015 and 2014 was $37.1 million, $34.3 million and $33.4 million, respectively. Solar Energy Systems and Components Sales For solar energy systems and components sales wherein customers pay the full purchase price, either directly or through the Solar Loan program, upon the delivery of the system, the Company recognizes revenue, net of any applicable governmental sales taxes, in accordance with ASC 605-25 , Revenue Recognition—Multiple-Element Arrangements , Revenue Recognition—Overall—SEC Materials Customer Payments and Incentives The Company recognizes revenue for solar energy systems constructed for certain commercial customers according to ASC 605-35, Revenue Recognition—Construction-Type and Production Type Contracts For solar energy systems previously sold under a MyPower contract, the Company has determined that the arrangement consideration is not currently fixed or determinable. In making this determination, the Company considered that (i) the MyPower arrangement is unique and the Company does not have company-specific or market history for similar financing arrangements with similar asset classes over an extended term; (ii) customer preferences and satisfaction during the life of these long-term contracts, including as a result of technological advances in solar energy systems over time, may change, and the Company may be incented to offer future inducements or concessions to ensure customers remain satisfied during the life of these long-term contracts; and (iii) possible future decreases in the retail prices of electricity from utilities or from other renewable energy sources that may make the purchase of the solar energy systems less economically attractive and may cause the Company to amend the terms of its contracts to ensure continued performance and to remain competitive. Accordingly, the Company initially defers the revenue associated with the sale of a solar energy system under a MyPower contract when it delivers the system that has passed inspection by the utility or the authority having jurisdiction. In instances where there are multiple deliverables in a single MyPower contract, the Company allocates the arrangement consideration to the various elements in the contract based on the relative selling price method. The Company subsequently recognizes revenue for the system over the term of the contract as cash payments are received for the loan’s outstanding principal and interest. The deferred revenue is included in the consolidated balance sheets under current portion of deferred revenue for the portion expected to be recognized as revenue in the next 12 months, and the non-current portion is included under deferred revenue, net of current portion. The Company records a note receivable when the customer secures the loan from a subsidiary of the Company to finance the purchase of the solar energy system. MyPower deferred revenue activity was as follows (in thousands): As Year Ended December 31, 2016 2015 Balance - beginning of the period $ 452,797 $ 33,651 MyPower systems delivered under executed contracts 104,761 442,567 MyPower revenue recognized within solar energy systems and components sales revenue (77,680 ) (23,421 ) Balance - end of the period $ 479,878 $ 452,797 As of December 31, 2016 and 2015, $6.0 million and $4.6 million, respectively, are included in the consolidated balance sheets under current portion of deferred revenue. The balances in the table above do not include amounts allocated to remote monitoring services, other deliverables or sales taxes. Remote Monitoring Services The Company provides solar energy system remote monitoring services, which are generally bundled with both sales and leases of solar energy systems. The Company allocates revenue between remote monitoring services and the other elements in a bundled sale of a solar energy system using the relative selling price method. The selling prices used in the allocation are determined by reference to the prices charged by third-parties for similar services and products on a standalone basis. For remote monitoring services bundled with a sale of a solar energy system, the Company recognizes the revenue allocated to remote monitoring services over the term specified in the associated contract or over the warranty period of the solar energy system if the contract does not specify the term. To date, remote monitoring services revenue has not been material and is included in the consolidated statements of operations under both operating leases and solar energy systems incentives revenue, when remote monitoring services are bundled with leases of solar energy systems, and solar energy system sales revenue. Sale-Leaseback The Company is party to master lease agreements that provide for the sale of solar energy systems to third-parties and the simultaneous leaseback of the systems, which the Company then subleases to customers. In sale-leaseback arrangements, the Company first determines whether the solar energy system under the sale-leaseback arrangement is “integral equipment.” A solar energy system is determined to be integral equipment when the cost to remove the system from its existing location, including the shipping and reinstallation costs of the solar energy system at the new site, including any diminution in fair value, exceeds ten-percent of the fair value of the solar energy system at the time of its original installation. When the leaseback arrangements expire, the Company has the option to purchase the solar energy system, and in most cases, the lessor has the option to sell the system back to the Company, though in some instances the lessor can only sell the system back to the Company prior to expiration of the arrangement. For solar energy systems that the Company has determined to be integral equipment, the Company has concluded that these rights create a continuing involvement. Therefore, the Company uses the financing method to account for the sale-leaseback of such solar energy systems. Under the financing method, the Company does not recognize as revenue any of the sale proceeds received from the lessor that contractually constitutes a payment to acquire the solar energy system. Instead, the Company treats any such sale proceeds received as financing capital to install and deliver the solar energy system and accordingly records the proceeds as a sale-leaseback financing obligation in the consolidated balance sheets. The Company allocates the leaseback payments made to the lessor between interest expense and a reduction to the sale-leaseback financing obligation. Interest on the financing obligation is calculated using the Company’s incremental borrowing rate at the inception of the arrangement on the outstanding financing obligation. The Company determines its incremental borrowing rate by reference to the interest rates that it would obtain in the financial markets to borrow amounts equal to the sale-leaseback financing obligation over a term similar to the master lease term. For solar energy systems that the Company has determined not to be integral equipment, the Company determines if the leaseback is classified as a capital lease or an operating lease. For leasebacks classified as capital leases, the Company initially records a capital lease asset and capital lease obligation in the consolidated balance sheet equal to the lower of the present value of the future minimum leaseback payments or the fair value of the solar energy system. For capital leasebacks, the Company does not recognize any revenue but defers the gross profit comprising of the net of the revenue and the associated cost of sale. For leasebacks classified as operating leases, the Company recognizes a portion of the revenue and the associated cost of sale and defers the portion of revenue and cost of sale that represents the gross profit that is equal to the present value of the future minimum lease payments over the master leaseback term. For both capital and operating leasebacks, the Company records the deferred gross profit in the consolidated balance sheet as deferred income and amortizes the deferred income over the leaseback term as a reduction to the leaseback rental expense included in operating leases and solar energy systems incentives cost of revenue in the consolidated statements of operations.
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 any SRECs purchased by the Company, the Company would carry these SRECs at their cost, subject to impairment testing. 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 operating leases and solar energy systems incentives cost of revenue.
Cost of Revenue	Cost of Revenue Operating leases and solar energy systems incentives cost of revenue is primarily comprised of depreciation of the cost of leased solar energy systems reduced by amortization of U.S. Treasury grants income, maintenance costs associated with those systems and amortization of initial direct lease costs associated with those systems. Initial direct lease costs are customer solar energy system lease acquisition costs (the incremental cost of contract administration, referral fees and sales commissions), are capitalized as an element of solar energy systems, leased and to be leased – net, and are amortized over the term of the related lease or power purchase agreement, which generally ranges from 10 to 25 years. Refer to Note 7, Solar Energy Systems, Leased and To Be Leased – Net Solar energy systems and components sales cost of revenue includes direct and indirect material and labor costs, warehouse rent, freight, warranty expense, depreciation on vehicles and other overhead costs. In addition, for solar energy systems and components sales accounted for under the percentage-of-completion method, cost of revenue includes the full amount of any anticipated future losses on a contract-by-contract basis. Furthermore, the costs associated with solar energy systems previously sold under MyPower contracts, including the costs of acquisition of system components, personnel costs associated with system installations and costs to originate the contracts such as sales commissions, referral fees and some incremental contract administration costs, are initially capitalized as deferred costs. Subsequently, these costs are recognized as a component of cost of revenue from solar energy systems and components sales for the costs associated with system components and installations, or as a component of operating expenses for costs associated with contract origination, generally in proportion to the reduction of the MyPower loans’ outstanding principal over the 30-year term. The deferred costs are included in the consolidated balance sheets under prepaid expenses and other current assets for the portion expected to be recognized in the consolidated statements of operations in the next 12 months, and the non-current portion is included as a component of other assets. However, the estimated warranty costs associated with the systems are fully expensed upon the delivery of the systems. MyPower deferred costs activity was as follows (in thousands): As Year Ended December 31, 2016 2015 Balance - beginning of the period $ 217,776 $ 13,571 MyPower systems delivered under executed contracts(1) 52,305 215,141 Recognized in cost of revenue within solar energy systems and components sales (33,998 ) (10,490 ) Recognized in operating expenses (1,025 ) (446 ) Balance - end of the period $ 235,058 $ 217,776 (1) Included in MyPower systems delivered under executed contracts was $4.5 million and $27.2 million of MyPower contract origination costs incurred in the years ended December 31, 2016 and 2015, respectively. As of December 31, 2016 and 2015, $2.7 million and $2.1 million, respectively, are included in the consolidated balance sheets under prepaid and other current assets.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included as an element of sales and marketing expense in the consolidated statements of operations. The Company incurred advertising costs of $26.3 million, $28.6 million and $3.4 million for the years ended December 31, 2016, 2015 and 2014, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes (“ASC 740”). Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, any net operating loss, or NOL, carryforwards and any tax credits, 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. A valuation allowance is provided when necessary to reduce net deferred tax assets to an amount that is more likely than not to be realized. The Company is eligible for federal ITCs and accounts for them under the flow-through method. As permitted in ASC 740-10-25-46, under the flow-through method, the tax benefit from an ITC is recorded as a reduction of federal income taxes in the period that the ITC is generated. The Company uses a two-step approach of recognizing and measuring uncertain tax positions. The Company first determines whether any uncertain tax positions are more-likely-than-not of being sustained upon tax authority examination, including the resolution of any related appeals or litigation processes, based on the technical merits of the positions. Then, the Company measures the tax benefits as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company includes interest and penalties related to any unrecognized tax benefits within the provision for taxes in the consolidated statements of operations. The Company uses the “with and without” approach in determining the order in which tax attributes are utilized. As a result, the Company only recognizes a tax benefit from stock-based awards in additional paid-in capital if an incremental tax benefit is realized after all other tax attributes currently available to the Company have been utilized. The Company is included in the consolidated return of Tesla for the period from acquisition, November 21, 2016 to December 31, 2016. For purposes of the Company’s financial statements, income tax expense has been computed under the separate return method pursuant to the provisions of ASC 740-10-30-27, Allocation of Consolidated Tax Expense to Separate Financial Statements of Members
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company accounts for comprehensive income (loss) in accordance with ASC 220 , Comprehensive Income
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation costs under the provisions of ASC 718 , Compensation—Stock Compensation The Company applies ASC 718 and ASC 505-50, Equity-Based Payments to Non Employees
Noncontrolling Interests and Redeemable Noncontrolling Interests	Noncontrolling Interests and Redeemable Noncontrolling Interests Noncontrolling interests and redeemable noncontrolling interests represent third-party interests in the net assets under certain funding arrangements, or funds, that the Company has entered into to finance the cost of solar energy systems under operating leases. The Company has determined that the contractual provisions of the funds represent substantive profit sharing arrangements. The Company has further determined that the appropriate methodology for calculating the noncontrolling interest and redeemable noncontrolling interest balances that reflects the substantive profit sharing arrangements is a balance sheet approach using the hypothetical liquidation at book value, or HLBV, method. The Company, therefore, determines the amount of the noncontrolling interests and redeemable noncontrolling interests in the net assets of the funds at each balance sheet date using the HLBV method, which is presented on the consolidated balance sheets as noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries. Under the HLBV method, the amounts reported as noncontrolling interests and redeemable noncontrolling interests in the consolidated balance sheets represent the amounts the third-parties would hypothetically receive at each balance sheet date under the liquidation provisions of the funds, assuming the net assets of the funds were liquidated at the recorded amounts determined in accordance with GAAP and distributed to the third-parties. The third-parties’ interests in the results of operations of the funds are determined as the difference in the noncontrolling interest and redeemable noncontrolling interest balances in the consolidated balance sheets between the start and end of each reporting period, after taking into account any capital transactions between the funds and the third-parties. However, the redeemable noncontrolling interest balance is at least equal to the redemption amount. The redeemable noncontrolling interest balance is presented as temporary equity in the mezzanine section of the consolidated balance sheets since these third-parties have the right to redeem their interests in the funds for cash or other assets.
Segment Information	Segment Information Operating segments are defined as components of a company about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is the executive team, which is comprised of the Chief Executive Officer and the Chief Financial Officer. Based on the financial information presented to and reviewed by the chief operating decision maker in deciding how to allocate the resources and in assessing the performance of the Company, the Company has determined that it has a single operating and reporting segment: solar energy products and services. The Company’s principal operations, revenue and decision-making functions are located in the United States.
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 Technical Corrections and Improvements 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 In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows: Restricted Cash In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment

Summary of Significant Accoun32

Summary of Significant Accounting Policies and Procedures (Tables)	12 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Summary of Derivatives Outstanding	As of and for the year ended December 31, 2016, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 789,620 $ 10,619 $ 12,109 $ 49,266 $ 52,216 Convertible senior note conversion features $ 909,000 $ — $ 19,400 $ — $ 5,100 Capped call options 745,377 shares $ 5,252 $ — $ 1,789 $ — As of and for the year ended December 31, 2015, the Company had derivatives outstanding as follows (in thousands): Aggregate Gross Gross Notional Asset at Liability at Gross Gross Amount Fair Value Fair Value Gains Losses Interest rate swaps $ 640,628 $ — $ 11,544 $ — $ 11,544
Company's Assets and Liabilities Carried at Fair Value on Recurring Basis included Cash Equivalents, Short-Term Investments, Capped Call Options, Interest Rate Swaps, Convertible Senior Note Conversion Features and Contingent Consideration	As of December 31, 2016, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 3,438 $ — $ — Other assets: Capped call options $ — $ 5,252 $ — Liabilities: Interest rate swaps $ — $ 1,490 $ — Convertible senior note conversion features $ — $ 19,400 $ — As of December 31, 2015, their fair values were as follows (in thousands): Level 1 Level 2 Level 3 Cash equivalents: Money market funds $ 69,080 $ — $ — Short-term investments: Corporate debt securities $ — $ 9,311 $ — Asset-backed securities $ — $ 2,000 $ — Liabilities: Interest rate swaps $ — $ 11,544 $ — Contingent consideration $ — $ — $ 123,008
Schedule of Estimated Fair Values and Carrying Values	The following table presents their estimated fair values and their carrying values (in thousands): December 31, 2016 December 31, 2015 Carrying Fair Value Carrying Value Fair Value Participation interest $ 16,713 $ 15,025 $ 15,919 $ 14,525 Solar asset-backed notes $ 438,002 $ 428,551 $ 409,531 $ 432,797 Solar loan-backed notes $ 130,831 $ 132,129 $ — $ — Convertible senior notes $ 884,863 $ 773,100 $ 894,560 $ 842,752 MyPower customer notes receivable $ 523,944 $ 513,002 $ 493,510 $ 493,510 Long-term debt $ 1,710,014 $ 1,728,670 $ 1,186,643 $ 1,186,643 Solar bonds $ 331,861 $ 330,530 $ 214,087 $ 214,087
Estimated Useful Lives of Respective Assets	Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Solar energy systems leased to customers 30 to 35 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (10 to 20 years)
Estimated Useful Lives of Property, Plant and Equipment	Property, plant and equipment, including leasehold improvements, are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets as follows. Useful Lives Furniture and fixtures 3-7 years Vehicles 5 years Computer hardware and software 3-10 years Manufacturing & lab equipment 2 to 3 years Buildings 20 years Land use rights 50 years
Schedule of Product Warranty Liability	The changes in the accrued warranty balance, recorded as a component of accrued and other current liabilities on the consolidated balance sheets, consisted of the following (in thousands): As Year Ended December 31, 2016 2015 Balance - beginning of the period $ 22,993 $ 8,607 Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts) 8,425 18,929 Change in estimate 1,587 (4,282 ) Less warranty claims (314 ) (261 ) Balance - end of the period $ 32,691 $ 22,993
Schedule of Changes in Deferred U.S. Treasury Grant Income	The changes in deferred U.S. Treasury grants income were as follows (in thousands): Balance at January 1, 2014 $ 427,809 U.S. Treasury grants received and receivable 342 Amortized as a credit to depreciation expense (15,335 ) Balance at December 31, 2014 412,816 U.S. Treasury grants received and receivable 144 Amortized as a credit to depreciation expense (15,341 ) Balance at December 31, 2015 397,619 True-up of U.S Treasury grants previously received and receivable (29,554 ) Amortized as a credit to depreciation expense (10,453 ) Balance at December 31, 2016 $ 357,612
Summary of MyPower Deferred Revenue Activity	MyPower deferred revenue activity was as follows (in thousands): As Year Ended December 31, 2016 2015 Balance - beginning of the period $ 452,797 $ 33,651 MyPower systems delivered under executed contracts 104,761 442,567 MyPower revenue recognized within solar energy systems and components sales revenue (77,680 ) (23,421 ) Balance - end of the period $ 479,878 $ 452,797
Summary of MyPower Deferred Cost Activity	MyPower deferred costs activity was as follows (in thousands): As Year Ended December 31, 2016 2015 Balance - beginning of the period $ 217,776 $ 13,571 MyPower systems delivered under executed contracts(1) 52,305 215,141 Recognized in cost of revenue within solar energy systems and components sales (33,998 ) (10,490 ) Recognized in operating expenses (1,025 ) (446 ) Balance - end of the period $ 235,058 $ 217,776 (1) Included in MyPower systems delivered under executed contracts was $4.5 million and $27.2 million of MyPower contract origination costs incurred in the years ended December 31, 2016 and 2015, respectively.
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 years ended December 31, 2016, 2015 and 2014 (in thousands): Balance at January 1, 2015 $ 117,197 Change in fair value 5,811 Balance at December 31, 2015 123,008 Settlement of liability (34,170 ) Change in fair value (88,838 ) Balance at December 31, 2016 $ —

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	The following is a summary of intangible assets as of December 31, 2016 (in thousands): Weighted- average useful life Accumulated (in years) Gross amortization Write-offs Net Developed technology 9 $ 175,100 $ (51,984 ) $ — $ 123,116 Trademarks and trade names 7 24,700 (10,785 ) — 13,915 Marketing database 5 17,427 (11,579 ) (5,848 ) — PowerSaver agreement 10 17,077 (4,815 ) (12,262 ) — Non-compete agreements 5 7,189 (4,052 ) (3,137 ) — Customer relationships 6 6,190 (1,523 ) (4,667 ) — Other 6 10,028 (6,848 ) (87 ) 3,093 Total intangible assets 8.73 $ 257,711 $ (91,586 ) $ (26,001 ) $ 140,124 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 9 $ 175,100 $ (32,260 ) 142,840 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 intangible assets 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): Year Ended December 31, 2016 2015 Balance - beginning of the period $ 195,244 $ 223,637 Acquisitions — $ 6,420 Amortization (29,119 ) (34,813 ) Write-offs (26,001 ) — Balance - end of the period $ 140,124 $ 195,244
Summary of Amortization Expense for Intangible Assets	Amortization expense from intangible assets for the years ended December 31, 2016, 2015 and 2014 was allocated as follows (in thousands): Year Ended December 31, 2016 2015 2014 Included in operating leases and solar energy incentives cost of revenue $ 17,716 $ 17,428 $ 9,962 Included in solar energy systems and components sales cost of revenue 2,574 3,337 2,605 Total included in cost of revenue $ 20,290 $ 20,765 $ 12,567 Included in sales and marketing 8,829 14,048 11,696 Total amortization expense $ 29,119 $ 34,813 $ 24,263
Summary of Future Amortization Expense for Intangible Assets	As of December 31, 2016, the total future amortization expense from intangible assets was as follows (in thousands): Cost of Revenue Operating Expense Total 2017 $ 16,866 $ 3,529 $ 20,395 2018 16,866 3,529 20,395 2019 16,866 3,529 20,395 2020 16,866 3,329 20,195 2021 16,866 — 16,866 Thereafter 41,878 — 41,878 Total $ 126,208 $ 13,916 $ 140,124
Summary of Carrying Value of Goodwill	The changes to the carrying value of goodwill were as follows (in thousands): Year Ended December 31, 2016 2015 Balance - beginning of the period $ 321,865 $ 315,920 Acquisitions — 5,945 Balance - end of the period $ 321,865 $ 321,865

Non-cancellable Operating Lea34

Non-cancellable Operating Lease Payments Receivable (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Summary of Future Minimum Lease Payments to be Received from Customers under Non-cancellable Operating Leases	As of December 31, 2016, future minimum lease payments to be received from customers under non-cancellable operating leases for each of the next five years and thereafter were as follows (in thousands): 2017 $ 135,615 2018 138,139 2019 140,740 2020 143,419 2021 145,176 Thereafter 2,122,127 Total $ 2,825,216

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consisted of the following (in thousands): As of December 31, 2016 2015 Raw materials, net $ 140,888 $ 335,439 Work in progress 31,825 7,512 Total inventories $ 172,713 $ 342,951

Solar Energy Systems, Leased 36

Solar Energy Systems, Leased and To Be Leased - Net (Tables)	12 Months Ended
	Dec. 31, 2016
Property Subject To Or Available For Operating Lease [Line Items]
Schedule of Future Minimum Annual Lease Receipts from Sub-lessees	As of December 31, 2016, future minimum lease receipts by the Company from sub-lessees under this capital lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 2,473 2018 2,503 2019 2,534 2020 2,566 2021 2,599 Thereafter 29,256 Total $ 41,931
Solar Energy Systems Leased and to be Leased [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Components of Solar Energy Systems, Leased and to Be Leased	Solar energy systems, leased and to be leased – net consisted of the following (in thousands): As of December 31, 2016 2015 Solar energy systems leased to customers $ 5,008,487 $ 3,619,214 Initial direct costs related to customer solar energy system lease acquisition costs 539,213 383,506 5,547,700 4,002,720 Less accumulated depreciation and amortization (447,011 ) (275,158 ) 5,100,689 3,727,562 Solar energy systems under construction 404,439 358,010 Solar energy systems to be leased to customers 323,627 289,981 Solar energy systems, leased and to be leased - net(1)(2) $ 5,828,755 $ 4,375,553 (1) Included in solar energy systems leased to customers as of December 31, 2016 and 2015 was $66.4 million related to capital leased assets with an accumulated depreciation of $13.3 million and $10.6 million, respectively. (2 ) Included in solar energy systems, leased and to be leased to customers as of December 31, 2016 and 2015 was $19.3 million and $6.3 million, respectively, related to energy storage systems with an accumulated depreciation of $1.0 million and $0.5 million, respectively.
Schedule of Future Minimum Lease Payments to Lessor	As of December 31, 2016, future minimum lease payments to the lessor under this capital lease arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 2,353 2018 2,367 2019 2,383 2020 2,398 2021 2,415 Thereafter 16,259 Total $ 28,175

Property, Plant and Equipment37

Property, Plant and Equipment - Net (Tables)	12 Months Ended
	Dec. 31, 2016
Property Plant And Equipment [Abstract]
Components of Property, Plant and Equipment	Property, plant and equipment consisted of the following (in thousands): As of December 31, 2016 2015 Manufacturing facilities - Fremont, California: Manufacturing and lab equipment $ 91,877 $ 84,418 Leasehold improvements 55,883 53,902 Manufacturing facilities - China: Manufacturing and lab equipment 21,789 21,714 Land and buildings 6,786 6,711 Vehicles 34,214 44,036 Computer hardware and software 57,008 41,294 Furniture and fixtures 15,285 13,611 Leasehold improvements - other 29,661 19,546 Other 45,773 30,861 358,276 316,093 Less accumulated depreciation and amortization (113,540 ) (53,706 ) Property, plant and equipment - net $ 244,736 $ 262,387

Accrued and Other Current Lia38

Accrued and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables And Accruals [Abstract]
Schedule of Accrued and Other Current Liabilities	Accrued and other current liabilities consisted of the following (in thousands): As of December 31, 2016 2015 Accrued expenses $ 96,380 $ 69,034 Income tax payable — 41,016 Accrued compensation 77,773 64,988 Current portion of contingent consideration — 42,912 Accrued warranty 32,691 22,993 Accrued professional services fees 22,965 9,915 Current portion of capital lease obligation 11,104 8,208 Other current liabilities 25,074 17,440 Total accrued and other current liabilities $ 265,987 $ 276,506

Other Liabilities and Deferre39

Other Liabilities and Deferred Credits (Tables)	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Summary of Other Liabilities and Deferred Credits	Other liabilities and deferred credits consisted of the following (in thousands): As of December 31, 2016 2015 Deferred gain on sale-leaseback transactions, net of current portion $ 48,304 $ 51,547 Deferred rent expense 24,110 16,184 Interest rate swaps liability 12,109 11,544 Deferred solar renewable energy credits income 19,390 8,855 Capital lease obligation 34,777 39,475 Liability for receipts from an investor 76,828 17,975 Contingent consideration — 80,096 Participation interest 16,713 15,919 Liability for assigned notes receivable 44,780 — Other noncurrent liabilities 62,940 37,411 Total $ 339,951 $ 279,006

Indebtedness (Tables)

Indebtedness (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Summary of Debt	The following is a summary of the Company’s debt as of December 31, 2016 (dollars in thousands): Unpaid Unused Principal Net Carrying Value Committed Balance Current Long-Term Amount Interest Maturity Dates Recourse debt: Secured revolving credit facility $ 364,000 $ 360,957 $ — $ 24,305 4.0%-6.0% January 2017 - December Vehicle and other loans 23,771 17,235 6,536 — 2.9%-7.6% March 2017 - June 2.75% convertible senior notes due in 2018 230,000 — 226,323 — 2.8% November 1.625% convertible senior notes due in 2019 566,000 — 557,112 — 1.6% November Zero-coupon convertible senior notes due in 2020 113,000 — 101,428 — 0.0% December 2020 Solar Bonds 332,060 181,582 150,279 * 1.1%-6.5% January 2017 - January Total recourse debt 1,628,831 559,774 1,041,678 24,305 Non-recourse debt: Term loan due in December 2017 75,467 73,825 — 52,173 4.2% December 2017 Term loan due in January 2021 183,388 5,860 171,994 — 4.5% January 2021 MyPower revolving credit facility 133,762 133,578 — 56,238 4.1%-6.6% January Revolving aggregation credit facility 424,757 — 413,792 335,243 4.0%-4.8% December Solar Renewable Energy Credit Term Loan 38,124 12,491 24,565 — 6.6%-9.9% April 2017 - July 2021 Cash Equity Debt I 119,753 3,272 115,464 — 5.7% July 2033 Cash Equity Debt II 206,901 5,376 198,220 — 5.3% July 2034 Cash Equity Debt III 170,000 4,994 161,855 5.8% January 2035 Solar Asset-backed Notes, Series 2013-1 41,899 3,330 35,826 — 4.8% November Solar Asset-backed Notes, Series 2014-1 60,768 3,016 55,197 — 4.6% April 2044 Solar Asset-backed Notes, Series 2014-2 186,851 7,055 173,625 — 4.0%-Class A 5.4%-Class B July 2044 Solar Asset-backed Notes, Series 2015-1 119,199 1,511 112,927 — 4.2%-Class A 5.6%-Class B August 2045 Solar Asset-backed Notes, Series 2016-1 50,119 1,202 44,313 — 5.3%-Class A 7.5%-Class B September 2046 Solar Loan-backed Notes, Series 2016-A 140,586 3,514 127,317 — 4.8%-Class A 6.9%-Class B September 2048 Total non-recourse debt 1,951,574 259,024 1,635,095 443,654 Total debt $ 3,580,405 $ 818,798 $ 2,676,773 $ 467,959 * Out of the $350.0 million authorized to be issued by the Company’s board of directors, $17.9 million remained available to be issued. See below and Note 22, 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 Committed Balance Current Long-Term Amount 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 22, Related Party Transactions
Schedule of Principal Maturities of Debt	The future scheduled principal maturities of debt as of December 31, 2016 were as follows (in thousands): Recourse Excluding Convertible Non-Recourse Convertible Senior Notes Debt Senior Notes Total 2017 $ 563,017 $ 265,567 $ — $ 828,584 2018 131,564 479,792 230,000 841,356 2019 781 52,978 566,000 619,759 2020 14,994 50,830 113,000 178,824 2021 2,326 195,599 — 197,925 Thereafter 7,149 906,808 — 913,957 Total $ 719,831 $ 1,951,574 $ 909,000 $ 3,580,405

VIE Arrangements (Tables)

VIE Arrangements (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2016 (in thousands, except for number of funds, and unaudited) 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 34 $ 2,623,918 $ 106,850 $ 2,658,407 Corporations 8 1,020,058 130,209 1,038,946 Utilities 4 278,888 35,033 274,764 Other investors 1 1,788 — 3,097.0 Total 47 $ 3,924,652 $ 272,092 $ 3,975,214
Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets	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): 2016 2015 Assets Current assets: Cash and cash equivalents $ 44,091 $ 32,105 Restricted cash 20,916 44 Accounts receivable - net 16,023 10,116 Rebates receivable 6,646 6,220 Prepaid expenses and other current assets 7,532 1,740 Total current assets 95,208 50,225 Solar energy systems, leased and to be leased - net 3,975,214 2,779,363 Other assets 63,050 11,204 Total assets $ 4,133,472 $ 2,840,792 Liabilities Current liabilities: Accounts payable $ 20 $ — Distributions payable to noncontrolling interests and redeemable noncontrolling interests 24,085 26,769 Current portion of deferred U.S. Treasury grant income 6,506 6,506 Accrued and other current liabilities 8,524 598 Customer deposits 1,169 2,928 Current portion of deferred revenue 44,050 24,794 Current portion of long-term debt 87,467 — Total current liabilities 171,821 61,595 Deferred revenue, net of current portion 394,920 308,798 Long-term debt, net of current portion 475,537 — Deferred U.S. Treasury grant income, net of current portion 157,665 164,191 Other liabilities and deferred credits 92,410 28,460 Total liabilities $ 1,292,353 $ 563,044

Lease Pass-Through Financing 42

Lease Pass-Through Financing Obligation (Tables)	12 Months Ended
	Dec. 31, 2016
Investors [Member]
Summary of Future Minimum Lease Payments to be Received from Investors	As of December 31, 2016, the future minimum lease payments to be received from the investors based on the solar energy systems currently under the lease pass-through fund arrangements, for each of the next five years and thereafter, were as follows (in thousands): 2017 $ 37,208 2018 37,653 2019 36,371 2020 35,622 2021 35,413 Thereafter 381,289 Total $ 563,556

Sale-Leaseback Financing Obli43

Sale-Leaseback Financing Obligation (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule of Future Minimum Annual Rentals to Be Received from Customers	As of December 31, 2016, future minimum annual rentals to be received from the customer for each of the next five years and thereafter were as follows (in thousands): 2017 $ 494 2018 504 2019 514 2020 524 2021 535 Thereafter 1,720 Total $ 4,291
Schedule of Future Minimum Annual Lease Payments to Investor under Financing Arrangement	As of December 31, 2016, future minimum annual payments to be paid to the investor under the financing arrangement for each of the next five years and thereafter were as follows (in thousands): 2017 $ 1,270 2018 1,277 2019 1,284 2020 — 2021 — Thereafter — Total $ 3,831

Redeemable Noncontrolling Int44

Redeemable Noncontrolling Interests in Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 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 January 1, 2014 $ 44,709 Contributions from redeemable noncontrolling interests 260,492 Net loss (141,072 ) Distributions to redeemable noncontrolling interests (14,313 ) Transfers from noncontrolling interests in subsidiaries 25,248 Redeemable noncontrolling interests arising from acquisition of Silevo 14,174 Acquisition of redeemable noncontrolling interests in subsidiaries (2,450 ) Balance at December 31, 2014 186,788 Contributions from redeemable noncontrolling interests 415,493 Net loss (258,493 ) Distributions to redeemable noncontrolling interests (22,853 ) Balance at December 31, 2015 320,935 Contributions from redeemable noncontrolling interests 572,840 Net loss (485,568 ) Distributions to redeemable noncontrolling interests (50,920 ) Acquisition of redeemable noncontrolling interests (13,664 ) Balance at December 31, 2016 $ 343,623

Equity Award Plans (Tables)

Equity Award Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity, Presented in Terms of Tesla's Common Stock	A summary of stock option activity, presented in terms of Tesla’s common stock, is as follows (in thousands, except per share amounts): Weighted- Weighted- Average Average Remaining Aggregate Stock Exercise Contractual Intrinsic Options Price Term (Years) Value Outstanding - January 1, 2014 1,534 134.27 7.52 586,740 Granted (weighted-average fair value of $431.36) 610 597.18 Exercised (349 ) 58.00 185,822 Canceled (260 ) 350.09 Outstanding - December 31, 2014 1,535 299.00 7.64 342,293 Granted (weighted-average fair value of $284.00) 709 451.55 Exercised (105 ) 111.36 37,929 Canceled (125 ) 509.73 Outstanding - December 31, 2015 2,014 349.36 7.74 293,855 Granted (weighted-average fair value of $137.53) 142 235.81 Exercised (89 ) 60.60 12,754 Canceled (873 ) 452.05 Outstanding - December 31, 2016 1,194 $ 282.44 6.04 $ 90,408 Options vested and exercisable - December 31, 2014 719 $ 115.64 6.30 $ 272,140 Options vested and exercisable - December 31, 2015 883 $ 195.73 5.88 $ 258,310 Options vested and exercisable - December 31, 2016 901 $ 230.75 5.33 $ 88,387 Options vested and expected to vest - December 31, 2014 1,367 $ 274.09 7.46 $ 333,813 Options vested and expected to vest - December 31, 2015 1,670 $ 326.73 7.37 $ 287,673 Options vested and expected to vest - December 31, 2016 1,128 $ 268.38 5.89 $ 89,865
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: Year Ended December 31, 2016 2015 2014 Dividend yield 0 % 0 % 0 % Annual risk-free rate of return 1.50 % 2.14 % 1.95 % Expected volatility 61.94 % 65.76 % 83.66 % Expected term (years) 6.28 7.02 6.25
Summary of RSU Activity, Presented in Terms of Tesla's Common Stock	A summary of RSU activity, presented in terms of Tesla’s common stock, is as follows (in thousands, except per share amounts): Weighted- Restricted Average Stock Fair Units Value Outstanding - January 1, 2014 2 $ 231.45 Granted 121 562.91 Released (6 ) 552.82 Cancelled (4 ) 589.00 Outstanding - December 31, 2014 113 556.00 Granted 367 436.27 Released (43 ) 547.18 Cancelled (43 ) 511.73 Outstanding - December 31, 2015 394 450.27 Granted 262 450.28 Vested (132 ) 397.33 Cancelled (162 ) 369.04 Outstanding - December 31, 2016 362 $ 505.99 Expected to vest - December 31, 2016 236 $ 315.46
Summary of Capitalized Stock-Based Compensation Expense	The amount of capitalized stock-based compensation expense was as follows (in thousands): Year Ended December 31, 2016 2015 Capitalized under: Inventories $ (157 ) $ 226 Other assets $ 666 $ 3,136 Property, plant and equipment - net $ 3,422 $ 2,997 Solar energy systems, leased and to be leased - net $ 21,755 $ 24,075
Summary of Stock-Based Compensation Expense Recognized	Stock-based compensation expense was included in cost of revenue and operating expenses as follows (in thousands): Year Ended December 31, 2016 2015 2014 Total cost of revenue $ 3,692 $ 2,855 $ 2,251 Sales and marketing $ 19,124 $ 24,176 $ 16,391 General and administrative $ 18,193 $ 45,135 $ 40,897 Pre-production expense $ (496 ) $ — $ — Research and development $ 8,853 $ 14,203 $ 6,023

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Components of Domestic and Foreign (Loss) Income before Income Taxes	The following table presents the domestic and foreign components of (loss) income before income taxes for the periods presented (in thousands): Year Ended December 31, 2016 2015 2014 United States $ (1,849,436 ) $ (1,467,184 ) $ (718,416 ) Noncontrolling interest and redeemable noncontrolling interests 1,059,121 710,492 319,196 Foreign (30,340 ) (8,804 ) (2,746 ) Total $ (820,655 ) $ (765,496 ) $ (401,966 )
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) was composed of the following (in thousands): Year Ended December 31, 2016 2015 2014 Current: Federal $ 206 $ 2,946 $ 10 State 272 812 473 Foreign 106 95 100 Total current provision 584 3,853 583 Deferred: Federal 370 13 (26,528 ) State 50 3 (791 ) Foreign (1,312 ) (543 ) — Total deferred provision (892 ) (527 ) (27,319 ) Total provision (benefit) for income taxes $ (308 ) $ 3,326 $ (26,736 )
Schedule of Reconciliation of Effective Tax Rate	The following table presents a reconciliation of the federal statutory rate and the Company’s effective tax rate for the periods presented: Year Ended December 31, 2016 2015 2014 Tax benefit at federal statutory rate (35.00 )% (35.00 )% (34.00 )% State income taxes (net of federal benefit) 0.58 (5.66 ) (1.71 ) Foreign income and withholding taxes 0.64 (0.04 ) 0.44 Noncontrolling interests and redeemable noncontrolling interests adjustment 44.24 27.99 5.18 Investment in certain financing funds 2.24 (0.45 ) 16.49 Stock-based compensation 2.48 0.89 2.35 Prepaid tax expense (19.00 ) (19.38 ) (5.45 ) Other (0.67 ) 0.03 1.24 Tax credits (2.09 ) (1.65 ) (1.49 ) Change in valuation allowance 6.55 33.70 10.30 Effective tax rate (0.03 )% 0.43 % (6.65 )%
Schedule of Deferred Tax Assets and Liabilities	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s deferred tax assets and liabilities for the periods presented (in thousands): As of December 31, 2016 2015 Deferred tax assets: Accruals and reserves $ 186,875 $ 156,225 Net operating losses 178,995 23,869 Accelerated gain on assets 24,586 26,005 Investment in certain financing funds 383,147 485,159 Tax rebate revenue 39,523 43,037 Stock-based compensation 34,938 47,605 Other deferred tax assets 9,585 9,887 Tax credits 39,944 7,946 Gross deferred tax assets 897,593 799,733 Valuation allowance (422,889 ) (369,157 ) Net deferred tax assets 474,704 430,576 Deferred tax liabilities: Depreciation and amortization (269,685 ) (279,492 ) Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities (205,500 ) (152,457 ) Gross deferred tax liabilities (475,185 ) (431,949 ) Net deferred taxes $ (481 ) $ (1,373 ) An analysis of deferred tax assets and liabilities is as follows (in thousands): As of December 31, 2016 2015 Noncurrent: Deferred tax assets $ 422,408 $ 367,784 Deferred tax liabilities — — Total noncurrent gross deferred tax assets 422,408 367,784 Less: valuation allowance (422,889 ) (369,157 ) Net noncurrent deferred tax liabilities $ (481 ) $ (1,373 )
Reconciliation of Unrecognized Tax Benefits	The Company applies a two-step approach with respect to uncertain tax positions. This approach involves recognizing any uncertain tax positions that are more-likely-than-not of being ultimately realized and then measuring those positions to determine the amounts to be recognized. The Company had $13.4 million of unrecognized tax benefits as of December 31, 2016, of which $1.5 million would affect the Company’s effective tax rate if recognized. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Balance, January 1, 2014 $ 120 Acquired from Silevo 434 True-up to prior year ending balance (23 ) Balance, December 31, 2014 531 Additions related to positions from the current year 1,384 Additions related to positions from the prior years 8,181 Balance, December 31, 2015 10,096 Additions related to positions from the current year 2,882 Additions related to positions from the prior years 453 Balance, December 31, 2016 $ 13,431

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Components of Related Party Transactions	The Company’s operations included the following related party transactions (in thousands): Year Ended December 31, 2016 2015 2014 Revenue: Solar energy systems sales to related parties $ 12 $ 79 $ 2,479 Expenditures: Purchases of inventories or equipment from related parties $ 21,126 $ 7,809 $ 3,383 Fees paid or payable to related parties (included in sales and marketing expense) $ — $ — $ 103 Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt) $ 8,123 $ 2,125 $ 3
Summary of Related Party Balances	Related party balances were comprised of the following (in thousands): December 31, 2016 2015 Due from related parties (included in accounts receivable) $ — $ 30 Due to related parties (included in accounts payable) $ — $ 3,961 Payable to parent, net $ 11,693 $ — Solar Bonds issued to related parties $ 265,100 $ 165,220 Convertible senior note principal outstanding to related parties $ 13,000 $ 12,975 Due to related parties (included in accrued and other current liabilities) $ 5,019 $ 1,249

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Lease Payments under Non-cancellable Leases	Future minimum lease payments under non-cancellable leases as of December 31, 2016 were as follows (in thousands): 2017 $ 60,306 2018 50,329 2019 38,616 2020 22,217 2021 16,154 Thereafter 65,483 Total minimum lease payments $ 253,105

Organization - Additional Infor

Organization - Additional Information (Detail)	Nov. 21, 2016	Dec. 31, 2016
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
SolarCity corporation, date of incorporation		Jun. 21, 2006
Business combination, common stock conversion basis	Each share of the Company’s outstanding common stock was converted into 0.110 shares of Tesla’s common stock as a result of its acquisition by Tesla
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 then outstanding was converted into 0.11 shares of Tesla’s common stock, or the Exchange Ratio.
Business combination, stock conversion ratio of shares	0.11%

Summary of Significant Accoun50

Summary of Significant Accounting Policies and Procedures - Additional Information (Detail) shares in Millions	May 05, 2016USD ($)shares	Dec. 31, 2014USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2016	Dec. 31, 2016USD ($)milestone	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 31, 2016USD ($)
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Highly liquid investments maturities period					three months or less
Past due customer notes receivable			$ 0		$ 0	$ 0
Non-accrual customer notes receivable			0		0	0
Accrued and other current liabilities			265,987,000		265,987,000	276,506,000
Accrued contingent consideration			$ 0		$ 0
Operating lease description					The Company accounts for the leases in accordance with ASC 840, Leases. To determine lease classification, the Company evaluates lease terms to determine whether there is a transfer of ownership or bargain purchase option at the end of the lease, whether the lease term is greater than 75% of the useful life, or whether the present value of minimum lease payments exceed 90% of the fair value at lease inception.
Minimum percentage of useful life for lease term			75.00%		75.00%
Percentage of minimum lease payment of fair value			90.00%		90.00%
Company generally provides a warranty on the generating and non-generating parts of the solar energy systems					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 and previously under MyPower, for periods typically between 10 to 30 years.
Liability recorded relating to guarantees			$ 96,380,000		$ 96,380,000	69,034,000
Deferred U.S. Treasury grant income, net of current portion			343,300,000		343,300,000	382,300,000
Current deferred investment tax credits revenue			66,700,000		66,700,000	51,800,000
Deferred investment tax credits revenue			138,300,000		138,300,000	130,800,000
Deferred revenue		$ 33,651,000	479,878,000		479,878,000	452,797,000	$ 33,651,000
Current portion of deferred revenue			124,722,000		124,722,000	103,078,000
Deferred revenue, net of current portion			1,086,417,000		1,086,417,000	1,010,491,000
Rebates and incentives recognized within operating leases and incentive revenue					37,100,000	34,300,000	33,400,000
Recognized losses on contracts					7,500,000	8,000,000	2,100,000
Costs in excess of billings			500,000		500,000	200,000
Billings in excess of costs			100,000		100,000	500,000
Prepaid expenses and other current assets			77,497,000		77,497,000	79,925,000
Advertising costs					$ 26,300,000	28,600,000	3,400,000
Percentage of tax benefit realized upon ultimate settlement					50.00%
Monetization Of Income Tax Credits [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Operating leases and solar energy systems incentives					$ 51,800,000	47,900,000	$ 28,200,000
Customer payments [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred revenue			316,600,000		316,600,000	289,300,000
Rebates and incentives [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred revenue			203,500,000		203,500,000	186,100,000
My Power Customer Notes Receivable
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Current portion of deferred revenue			6,300,000		$ 6,300,000	2,800,000
U.S. Treasury grants [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives					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					The manufacturer’s warranty on the solar energy systems’ components, which is typically passed-through to customers, ranges from one to 30 years.
MyPower Program [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Current portion of deferred revenue			6,000,000		$ 6,000,000	4,600,000
Deferred revenue, net of current portion			473,800,000		473,800,000	448,200,000
Prepaid expenses and other current assets			$ 2,700,000		$ 2,700,000	2,100,000
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
Leasehold Improvements [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives					7 years
Assets Leased to Others [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Liability recorded relating to guarantees			$ 6,600,000		$ 6,600,000	$ 3,100,000
Minimum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Probability of Default						90.00%
Fair Value Inputs, Discount Rate						5.00%
Minimum [Member] | Internal-use software [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives					5 years
Minimum [Member] | Assets Leased to Others [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives					30 years
Maximum [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Fair Value Inputs, Probability of Default						95.00%
Fair Value Inputs, Discount Rate						7.00%
Property and equipment, Useful Lives					30 years
Maximum [Member] | Internal-use software [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Estimated useful lives					10 years
Maximum [Member] | Assets Leased to Others [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Property and equipment, Useful Lives					35 years
Silevo, Inc. [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Remaining milestones | milestone					2
Level 3 [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Accrued and other current liabilities						$ 42,900,000		$ 48,300,000
Other liabilities and deferred credits						$ 80,100,000
General and Administrative Expenses [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Gain related to settlement of contingent consideration liability	$ 14,100,000				$ 84,000,000
Common Stock [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Issuance of common stock, shares | shares	1.6
Issuance of common stock	$ 34,200,000
Solar Energy Systems [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Purchase of solar energy systems through loan		30 years

Summary of Significant Accoun51

Summary of Significant Accounting Policies and Procedures - Summary of Derivatives Outstanding (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Derivatives Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 12,109	$ 11,544
Interest Rate Swap [Member]
Derivatives Fair Value [Line Items]
Derivative, Notional Amount	789,620	640,628
Derivative Asset, Fair Value, Gross Asset	10,619
Derivative Liability, Fair Value, Gross Liability	12,109	11,544
Gross Gains	49,266
Gross Losses	52,216	$ 11,544
Convertible Senior Note Conversion Features [Member]
Derivatives Fair Value [Line Items]
Derivative, Notional Amount	909,000
Derivative Liability, Fair Value, Gross Liability	19,400
Gross Losses	5,100
Capped Call Options [Member]
Derivatives Fair Value [Line Items]
Derivative, Notional Amount	745,377
Derivative Asset, Fair Value, Gross Asset	5,252
Gross Gains	$ 1,789

Summary of Significant Accoun52

Summary of Significant Accounting Policies and Procedures - Assets and Liabilities Carried at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Liabilities:
Derivative Liability, Fair Value, Gross Liability	$ 12,109	$ 11,544
Short-term investments:
Short-term investments		11,311
Interest Rate Swap [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	12,109	11,544
Convertible Senior Note Conversion Features [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	19,400
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Corporate Debt Securities
Short-term investments:
Short-term investments		9,311
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Asset-backed Securities
Short-term investments:
Short-term investments		2,000
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Capped Call Options [Member]
Other assets:
Derivative Liability, Fair Value, Gross Asset	5,252
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Interest Rate Swap [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	1,490	11,544
Fair Value, Measurements, Recurring [Member] | Level 2 [Member] | Convertible Senior Note Conversion Features [Member]
Liabilities:
Derivative Liability, Fair Value, Gross Liability	19,400
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Liabilities:
Contingent consideration		123,008
Fair Value, Measurements, Recurring [Member] | Money Market Funds [Member] | Level 1 [Member]
Cash equivalents:
Cash equivalents	$ 3,438	$ 69,080

Summary of Significant Accoun53

Summary of Significant Accounting Policies and Procedures - Summary of the Activity of the Level 3 Contingent Consideration (Detail) - Contingent Consideration Liability [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance - beginning of the period	$ 123,008	$ 117,197
Settlement of liability	(34,170)
Change in fair value	$ (88,838)	5,811
Balance - end of the period		$ 123,008

Summary of Significant Accoun54

Summary of Significant Accounting Policies and Procedures - Schedule of Estimated Fair Values and Carrying Values (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Carrying Value	$ 2,676,773	$ 2,332,600
Long-term debt [Member]
Debt Instrument [Line Items]
Carrying Value	1,710,014	1,186,643
Fair Value	1,728,670	1,186,643
MyPower customer notes receivable [Member]
Debt Instrument [Line Items]
Carrying Value	523,944	493,510
Fair Value	513,002	493,510
Participation interest [Member]
Debt Instrument [Line Items]
Carrying Value	16,713	15,919
Fair Value	15,025	14,525
Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Carrying Value	438,002	409,531
Fair Value	428,551	432,797
Solar Loan-backed Notes [Member]
Debt Instrument [Line Items]
Carrying Value	130,831
Fair Value	132,129
Convertible senior notes [Member]
Debt Instrument [Line Items]
Carrying Value	884,863	894,560
Fair Value	773,100	842,752
Solar Bonds [Member]
Debt Instrument [Line Items]
Carrying Value	331,861	214,087
Fair Value	$ 330,530	$ 214,087

Summary of Significant Accoun55

Summary of Significant Accounting Policies and Procedures - Estimated Useful Lives of Respective Assets (Detail)	12 Months Ended
	Dec. 31, 2016
Minimum [Member]
Property Plant And Equipment [Line Items]
Initial direct costs related to customer solar energy system lease acquisition costs	10 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Solar energy systems leased to customers	30 years
Initial direct costs related to customer solar energy system lease acquisition costs	20 years
Solar energy systems leased and to be leased [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Solar energy systems leased to customers	30 years
Solar energy systems leased and to be leased [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Solar energy systems leased to customers	35 years

Summary of Significant Accoun56

Summary of Significant Accounting Policies and Procedures - Estimated Useful Lives of Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2016
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	5 years
Buildings [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	20 years
Land use rights [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	50 years
Minimum [Member] | Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years
Minimum [Member] | Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years
Minimum [Member] | Manufacturing equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	2 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	30 years
Maximum [Member] | Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	7 years
Maximum [Member] | Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	10 years
Maximum [Member] | Manufacturing equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, Useful Lives	3 years

Summary of Significant Accoun57

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance - beginning of the period	$ 22,993	$ 8,607
Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts)	8,425	18,929
Change in estimate	1,587	(4,282)
Less warranty claims	(314)	(261)
Balance - end of the period	$ 32,691	$ 22,993

Summary of Significant Accoun58

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Accrued Warranty Balance (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Product Warranty Accrual [Line Items]
Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts)	$ 8,425	$ 18,929
MyPower Program [Member]
Product Warranty Accrual [Line Items]
Increase in liability (including $3,807 and $16,983 as of December 31, 2016 and December 31, 2015 related to MyPower contracts)	$ 3,807	$ 16,983

Summary of Significant Accoun59

Summary of Significant Accounting Policies and Procedures - Schedule of Changes in Deferred U.S. Treasury Grant Income (Detail) - U.S. Treasury grants [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Deferred Grant [Line Items]
Beginning balance	$ 397,619	$ 412,816	$ 427,809
U.S. Treasury grants received and receivable		144	342
True-up of U.S Treasury grants previously received and receivable	(29,554)
Amortized as a credit to depreciation expense	(10,453)	(15,341)	(15,335)
Ending balance	$ 357,612	$ 397,619	$ 412,816

Summary of Significant Accoun60

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Revenue Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred Revenue [Abstract]
Balance - beginning of the period	$ 452,797	$ 33,651
MyPower systems delivered under executed contracts	104,761	442,567
MyPower revenue recognized within solar energy systems and components sales revenue	(77,680)	(23,421)
Balance - end of the period	$ 479,878	$ 452,797

Summary of Significant Accoun61

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Cost Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Balance - beginning of the period	$ 217,776	$ 13,571
MyPower systems delivered under executed contracts	52,305	215,141
Recognized in cost of revenue within solar energy systems and components sales	(33,998)	(10,490)
Recognized in operating expenses	(1,025)	(446)
Balance - end of the period	$ 235,058	$ 217,776

Summary of Significant Accoun62

Summary of Significant Accounting Policies and Procedures - Summary of MyPower Deferred Cost Activity (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
MyPower Program [Member]
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Deferred contract origination cost	$ 4.5	$ 27.2

Restructuring and Other Activ63

Restructuring and Other Activities - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Restructuring Cost And Reserve [Line Items]
One-time employee termination benefits		$ 6,100,000
Outstanding restructuring liability		600,000
Intangible assets impairment		26,000,000	$ 0	$ 0
Uninstalled Commercial Project [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring charge	$ 16,100,000
Litigation Matter [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring charge		20,200,000
Tesla [Member]
Restructuring Cost And Reserve [Line Items]
Direct costs from acquisition		23,600,000
Manufacturing Operations - United States [Member] | Manufacturing and Lab Equipment [Member]
Restructuring Cost And Reserve [Line Items]
Asset impairment charges		$ 13,900,000

Goodwill and Intangible Asset64

Goodwill and Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 257,711	$ 257,711
Intangible Assets, Accumulated Amortization	(91,586)	(62,467)
Intangible Assets, Write offs	(26,001)
Intangible Assets, Net	$ 140,124	$ 195,244	$ 223,637
Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	8 years 8 months 23 days	8 years 3 months 4 days
Developed Technology Rights [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 175,100	$ 175,100
Intangible Assets, Accumulated Amortization	(51,984)	(32,260)
Intangible Assets, Net	$ 123,116	$ 142,840
Developed Technology Rights [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	9 years	9 years
Trademarks and Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Intangible Assets acquired, Gross	$ 24,700	$ 24,700
Intangible Assets, Accumulated Amortization	(10,785)	(7,256)
Intangible Assets, Net	$ 13,915	$ 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	(4,052)	(3,272)
Intangible Assets, Write offs	$ (3,137)
Intangible Assets, Net		$ 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	(1,523)	(542)
Intangible Assets, Write offs	$ (4,667)
Intangible Assets, Net		$ 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	(6,848)	(5,223)
Intangible Assets, Write offs	(87)
Intangible Assets, Net	$ 3,093	$ 4,805
Other [Member] | Weighted Average [Member]
Finite Lived Intangible Assets [Line Items]
Estimated useful lives	6 years	6 years

Goodwill and Intangible Asset65

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
Intangible assets impairment	$ 26,000,000	$ 0	$ 0
Intangible assets, Write off and cancellations	26,001,000
Impairment of goodwill	0	$ 0	0
Power Saver Agreement [Member]
Finite Lived Intangible Assets [Line Items]
Maximum available additional loan capacity	$ 25,000
Customer Lists [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets, Write off and cancellations			$ 300,000

Goodwill and Intangible Asset66

Goodwill and Intangible Assets - Summary of Carrying Value of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
Balance - beginning of the period	$ 195,244	$ 223,637
Acquisitions		6,420
Amortization	(29,119)	(34,813)	$ (24,263)
Write-offs	(26,001)
Balance - end of the period	$ 140,124	$ 195,244	$ 223,637

Goodwill and Intangible Asset67

Goodwill and Intangible Assets - Amortization Expense for Identifiable Purchased Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 29,119	$ 34,813	$ 24,263
Operating leases and solar energy incentives cost of revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	17,716	17,428	9,962
Solar energy systems and components sales cost of revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	2,574	3,337	2,605
Cost of Revenue [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	20,290	20,765	12,567
Sales and Marketing [Member]
Finite Lived Intangible Assets [Line Items]
Total amortization expense	$ 8,829	$ 14,048	$ 11,696

Goodwill and Intangible Asset68

Goodwill and Intangible Assets - Summary of Future Amortization Expense for Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
2,017	$ 20,395
2,018	20,395
2,019	20,395
2,020	20,195
2,021	16,866
Thereafter	41,878
Intangible Assets, Net	140,124	$ 195,244	$ 223,637
Cost of Revenue [Member]
Finite Lived Intangible Assets [Line Items]
2,017	16,866
2,018	16,866
2,019	16,866
2,020	16,866
2,021	16,866
Thereafter	41,878
Intangible Assets, Net	126,208
Operating Expense [Member]
Finite Lived Intangible Assets [Line Items]
2,017	3,529
2,018	3,529
2,019	3,529
2,020	3,329
Intangible Assets, Net	$ 13,916

Goodwill and Intangible Asset69

Goodwill and Intangible Assets - Summary of Carrying Value of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Balance - beginning of the period	$ 321,865	$ 315,920
Acquisitions	0	5,945
Balance - end of the period	$ 321,865	$ 321,865

Non-cancellable Operating Lea70

Non-cancellable Operating Lease Payments Receivable - Summary of Future Minimum Lease Payments to be Received from Customers under Non-cancellable Operating Leases (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 135,615
2,018	138,139
2,019	140,740
2,020	143,419
2,021	145,176
Thereafter	2,122,127
Total	$ 2,825,216

Non-cancellable Operating Lea71

Non-cancellable Operating Lease Payments Receivable - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Contingent rentals from customers	$ 193.1	$ 124.7	$ 79.5

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials, net	$ 140,888	$ 335,439
Work in progress	31,825	7,512
Total inventories	$ 172,713	$ 342,951

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory reserves	$ 19.5	$ 4.5

Solar Energy Systems, Leased 74

Solar Energy Systems, Leased and To Be Leased - Net - Components of Solar Energy Systems, Leased and to Be Leased (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Solar energy systems leased to customers	$ 5,008,487	$ 3,619,214
Initial direct costs related to customer solar energy system lease acquisition costs	539,213	383,506
Solar energy systems, leased and to be leased, gross	5,547,700	4,002,720
Less accumulated depreciation and amortization	(447,011)	(275,158)
Solar energy systems, leased and to be leased gross, less accumulated depreciation and amortization	5,100,689	3,727,562
Solar energy systems under construction	404,439	358,010
Solar energy systems to be leased to customers	323,627	289,981
Solar energy systems, leased and to be leased - net	$ 5,828,755	$ 4,375,553

Solar Energy Systems, Leased 75

Solar Energy Systems, Leased and To Be Leased - Net - Components of Solar Energy Systems, Leased and to Be Leased (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Solar energy systems [Member]
Capital Leased Assets [Line Items]
Capital leased assets	$ 66.4	$ 66.4
Accumulated depreciation on capital leased assets	13.3	10.6
Energy Storage Systems [Member]
Capital Leased Assets [Line Items]
Capital leased assets	19.3	6.3
Accumulated depreciation on capital leased assets	$ 1	$ 0.5

Solar Energy Systems, Leased 76

Solar Energy Systems, Leased and To Be Leased - Net - Schedule of Future Minimum Lease Payments to Lessor (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 2,353
2,018	2,367
2,019	2,383
2,020	2,398
2,021	2,415
Thereafter	16,259
Total	$ 28,175

Solar Energy Systems, Leased 77

Solar Energy Systems, Leased and To Be Leased - Net - Schedule of Future Minimum Annual Lease Receipts from Sub-lessees (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Operating Leased Assets [Line Items]
2,017	$ 135,615
2,018	138,139
2,019	140,740
2,020	143,419
2,021	145,176
Thereafter	2,122,127
Total	2,825,216
Subleases [Member]
Operating Leased Assets [Line Items]
2,017	2,473
2,018	2,503
2,019	2,534
2,020	2,566
2,021	2,599
Thereafter	29,256
Total	$ 41,931

Property, Plant and Equipment78

Property, Plant and Equipment - Net - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 358,276	$ 316,093
Less accumulated depreciation and amortization	(113,540)	(53,706)
Property, plant and equipment - net	244,736	262,387
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	34,214	44,036
Computer hardware and software [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	57,008	41,294
Furniture and fixtures [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	15,285	13,611
Leasehold Improvements Other [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	29,661	19,546
Other [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	45,773	30,861
Manufacturing Facilities - Fremont, California [Member] | Manufacturing and Lab Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	91,877	84,418
Manufacturing Facilities - Fremont, California [Member] | Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	55,883	53,902
Manufacturing Facilities - China [Member] | Manufacturing and Lab Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	21,789	21,714
Manufacturing Facilities - China [Member] | Land and Buildings [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 6,786	$ 6,711

Property, Plant and Equipment79

Property, Plant and Equipment - Net - Additional Information (Detail) - Property, Plant and Equipment - Net [Member] - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Capital leased assets	$ 37.2	$ 29.1
Accumulated depreciation on capital leased assets	$ 12.9	$ 5.6

Accrued and Other Current Lia80

Accrued and Other Current Liabilities - Schedule of Accrued and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Payables And Accruals [Abstract]
Accrued expenses	$ 96,380	$ 69,034
Income tax payable		41,016
Accrued compensation	77,773	64,988
Current portion of contingent consideration		42,912
Accrued warranty	32,691	22,993	$ 8,607
Accrued professional services fees	22,965	9,915
Current portion of capital lease obligation	11,104	8,208
Other current liabilities	25,074	17,440
Total accrued and other current liabilities	$ 265,987	$ 276,506

Other Liabilities and Deferre81

Other Liabilities and Deferred Credits - Summary of Other Liabilities and Deferred Credits (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Deferred gain on sale-leaseback transactions, net of current portion	$ 48,304	$ 51,547
Deferred rent expense	24,110	16,184
Interest rate swaps liability	12,109	11,544
Deferred solar renewable energy credits income	19,390	8,855
Capital lease obligation	34,777	39,475
Liability for receipts from an investor	76,828	17,975
Contingent consideration		80,096
Participation interest	16,713	15,919
Liability for assigned notes receivable	44,780
Other noncurrent liabilities	62,940	37,411
Total	$ 339,951	$ 279,006

Cash Equity Financings - Additi

Cash Equity Financings - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 16, 2016	Sep. 08, 2016	May 02, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Equity Financings [Line Items]
Repayments of long-term debt				$ 866,946	$ 215,933	$ 336,557
Cash Equity Debt - I [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount			$ 121,700
Cash Equity Debt - II [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount		$ 210,000
Cash Equity Debt - III [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount	$ 170,000
Special purpose entity [Member] | Cash Equity Debt - I [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount			121,700
Stock issued, value			100,700
Special purpose entity [Member] | Revolving aggregation credit facility [Member]
Cash Equity Financings [Line Items]
Repayments of long-term debt	$ 131,000	$ 192,300	$ 125,000
Maturity Date	Dec. 31, 2018	Dec. 31, 2018	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
Special purpose entity [Member] | Cash Equity Debt - II [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount		$ 210,000
Stock issued, value		$ 95,200
Special purpose entity [Member] | Cash Equity Debt - III [Member]
Cash Equity Financings [Line Items]
Debt aggregate principal amount	$ 170,000
Stock issued, value	$ 70,900

Indebtedness - Summary of Debt

Indebtedness - Summary of Debt (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Oct. 31, 2013	Dec. 31, 2016	Dec. 31, 2015	Dec. 16, 2016	Sep. 08, 2016	May 02, 2016	Sep. 23, 2014
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 3,580,405	$ 2,753,746
Current, Carrying Value, Net of Fees			818,798	372,221
Long-Term, Carrying Value, Net of Fees			2,676,773	2,332,600
Unused Committed Amount			$ 467,959	234,235
2.75% convertible senior notes due in 2018 [Member]
Debt Instrument [Line Items]
Maturity Date		Nov. 1, 2018
Interest Rate		2.75%
1.625% convertible senior notes due in 2019 [Member]
Debt Instrument [Line Items]
Maturity Date	Nov. 1, 2019
Interest Rate								1.625%
Zero-Coupon Convertible Senior Notes Due in 2020 [Member]
Debt Instrument [Line Items]
Maturity Date			Dec. 1, 2020
Solar Bonds [Member]
Debt Instrument [Line Items]
Long-Term, Carrying Value, Net of Fees			$ 331,861	214,087
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%
Cash Equity Debt - III [Member]
Debt Instrument [Line Items]
Interest Rate					5.81%
Recourse debt [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 1,628,831	1,511,497
Current, Carrying Value, Net of Fees			559,774	213,191
Long-Term, Carrying Value, Net of Fees			1,041,678	1,279,235
Unused Committed Amount			24,305	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			360,957	22,320
Long-Term, Carrying Value, Net of Fees				333,287
Unused Committed Amount			$ 24,305	$ 13,053
Maturity Date, Start			Jan. 31, 2017	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			4.00%	3.50%
Recourse debt [Member] | Secured revolving credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate			6.00%	5.80%
Recourse debt [Member] | Vehicle and other loans [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 23,771	$ 28,173
Current, Carrying Value, Net of Fees			17,235	12,562
Long-Term, Carrying Value, Net of Fees			$ 6,536	$ 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			$ 226,323	$ 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			$ 557,112	$ 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			$ 101,428	$ 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			$ 332,060	$ 214,324
Current, Carrying Value, Net of Fees			181,582	178,309
Long-Term, Carrying Value, Net of Fees			$ 150,279	$ 35,778
Maturity Date, Start			Jan. 31, 2017	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			$ 1,951,574	$ 1,242,249
Current, Carrying Value, Net of Fees			259,024	159,030
Long-Term, Carrying Value, Net of Fees			1,635,095	1,053,365
Unused Committed Amount			443,654	221,182
Non-recourse debt [Member] | Term loan due in December 2017 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			75,467
Current, Carrying Value, Net of Fees			73,825
Unused Committed Amount			$ 52,173
Maturity Date			Dec. 31, 2017
Interest Rate			4.20%
Non-recourse debt [Member] | Term loan due in January 2021 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 183,388
Current, Carrying Value, Net of Fees			5,860
Long-Term, Carrying Value, Net of Fees			$ 171,994
Maturity Date			Jan. 31, 2021
Interest Rate			4.50%
Non-recourse debt [Member] | MyPower revolving credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 133,762	213,125
Current, Carrying Value, Net of Fees			133,578
Long-Term, Carrying Value, Net of Fees				210,735
Unused Committed Amount			$ 56,238	$ 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			4.10%	3.00%
Non-recourse debt [Member] | MyPower revolving credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate			6.60%	5.50%
Non-recourse debt [Member] | Revolving aggregation credit facility [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 424,757	$ 455,693
Long-Term, Carrying Value, Net of Fees			413,792	446,963
Unused Committed Amount			$ 335,243	$ 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			4.00%	3.10%
Non-recourse debt [Member] | Revolving aggregation credit facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest Rate			4.80%	3.20%
Non-recourse debt [Member] | Solar Renewable Energy Credit Term Loan [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 38,124
Current, Carrying Value, Net of Fees			12,491
Long-Term, Carrying Value, Net of Fees			$ 24,565
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			$ 119,753
Current, Carrying Value, Net of Fees			3,272
Long-Term, Carrying Value, Net of Fees			$ 115,464
Maturity Date			Jul. 31, 2033
Interest Rate			5.70%
Non-recourse debt [Member] | Cash Equity Debt - II [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 206,901
Current, Carrying Value, Net of Fees			5,376
Long-Term, Carrying Value, Net of Fees			$ 198,220
Maturity Date			Jul. 31, 2034
Interest Rate			5.30%
Non-recourse debt [Member] | Cash Equity Debt - III [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 170,000
Current, Carrying Value, Net of Fees			4,994
Long-Term, Carrying Value, Net of Fees			$ 161,855
Maturity Date			Jan. 31, 2035
Interest Rate			5.80%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2013-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 41,899	$ 45,845
Current, Carrying Value, Net of Fees			3,330	3,342
Long-Term, Carrying Value, Net of Fees			$ 35,826	$ 39,669
Maturity Date			Nov. 30, 2038	Nov. 30, 2038
Interest Rate			4.80%	4.80%
Non-recourse debt [Member] | Solar Asset-backed Notes, Series 2014-1 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value			$ 60,768	$ 64,431
Current, Carrying Value, Net of Fees			3,016	2,855
Long-Term, Carrying Value, Net of Fees			$ 55,197	$ 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			$ 173,625	$ 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			$ 112,927	$ 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			$ 44,313
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			$ 127,317
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%
Non-recourse debt [Member] | Term loan due in December 2016 [Member]
Debt Instrument [Line Items]
Unpaid Principal Balance, Carrying Value				$ 112,483
Current, Carrying Value, Net of Fees				$ 111,248
Maturity Date				Dec. 31, 2016
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%

Indebtedness - Summary of Deb84

Indebtedness - Summary of Debt (Parenthetical) (Detail) - Solar Bonds and Solar Bonds Issued to Related Parties [Member] - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Maximum amount to be borrowed	$ 350,000,000	$ 350,000,000
Remaining Borrowing Capacity	$ 17,900,000	$ 135,700,000

Indebtedness - Additional Infor

Indebtedness - Additional Information (Detail)

Jul. 14, 2016

Mar. 31, 2016

Mar. 23, 2016

Dec. 16, 2015USD ($)

Oct. 10, 2014USD ($)

Sep. 30, 2014USD ($)

Feb. 04, 2014

Oct. 31, 2013USD ($)

Jan. 31, 2017USD ($)

Aug. 31, 2016USD ($)

Jun. 30, 2016USD ($)

Mar. 31, 2016USD ($)

Feb. 29, 2016USD ($)

Jan. 31, 2016

Jan. 21, 2016USD ($)

Aug. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Mar. 31, 2015USD ($)

Sep. 30, 2014USD ($)

Jul. 31, 2014USD ($)

Apr. 30, 2014USD ($)

Nov. 30, 2013USD ($)

Dec. 31, 2016USD ($)$ / shares$ / Derivative

Dec. 31, 2015USD ($)shares

Dec. 31, 2014USD ($)

Dec. 16, 2016USD ($)

Sep. 30, 2016USD ($)

Sep. 08, 2016USD ($)

May 02, 2016USD ($)

Jan. 09, 2015USD ($)

Sep. 23, 2014USD ($)

Debt Instrument [Line Items]

Capped call option agreement notional amount

$ 65,203,000

Convertible senior notes issued to related parties

$ 11,669,000

$ 12,975,000

Repayments of long-term debt

866,946,000

$ 215,933,000

336,557,000

2.75% convertible senior notes due in 2018 [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 230,000,000

Proceeds from convertible debt

$ 222,500,000

Debt instrument maturity date

Nov. 1, 2018

Interest Rate

2.75%

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

1.7838

Convertible senior notes, conversion price | $ / shares

$ 560.60

Convertible senior notes, description

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

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

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

2.3635

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

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 423.10

1.625% convertible senior notes due in 2019 [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 66,000,000

Proceeds from convertible debt

$ 64,500,000

Debt instrument maturity date

Nov. 1, 2019

Interest Rate

1.625%

Convertible senior notes issued date

Oct. 10, 2014

Capped call option agreement notional amount

$ 7,600,000

$ 57,600,000

Capped call options, specification

(i) the lower of $1,146.18 or the then market price of Tesla’s common stock less (ii) $759.36 and divided by (b) the then market price of Tesla’s common stock. The results of this formula are that the Company would receive more shares as the market price of Tesla’s common stock exceeds $759.36 and approaches $1,146.18,

Cap price | $ / Derivative

1,146.18

Initial strike price | $ / Derivative

759.36

1.625% convertible senior notes due in 2019 [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

1.3169

Convertible senior notes, conversion price | $ / shares

$ 759.36

Convertible senior notes, description

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

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

745,377

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

Debt Instrument [Line Items]

Debt principal issued

$ 500,000,000

Proceeds from convertible debt

$ 488,300,000

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

Debt Instrument [Line Items]

Derivative, Expiry date

Oct. 29, 2019

1.625% convertible senior notes due in 2019 [Member] | Maximum [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

1.7449

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

Debt Instrument [Line Items]

Derivative, Expiry date

Sep. 4, 2019

1.625% convertible senior notes due in 2019 [Member] | Minimum [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 573.10

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

Debt Instrument [Line Items]

Debt instrument maturity date

Dec. 1, 2020

Convertible senior notes issued to related parties

$ 13,000,000

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion amount

$ 1,000

Convertible senior notes, conversion ratio

3.3333

Convertible senior notes, conversion price | $ / shares

$ 300

Debt instrument redeemed description

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

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

Debt Instrument [Line Items]

Debt principal issued

$ 113,000,000

Proceeds from convertible debt

$ 112,800,000

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Maximum [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion ratio

4.2308

Zero-Coupon Convertible Senior Notes Due in 2020 [Member] | Minimum [Member] | Total Parent's Equity [Member]

Debt Instrument [Line Items]

Convertible senior notes, conversion price | $ / shares

$ 236.36

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

$ 165,020,000

$ 530,000

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

Debt Instrument [Line Items]

Debt instrument maturity date

Mar. 31, 2016

Interest Rate

2.00%

2.00%

2.00%

Proceeds from issuance of solar bonds issued to related parties

$ 90,000,000

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

Debt Instrument [Line Items]

Debt instrument maturity date

Mar. 31, 2017

Interest Rate

4.40%

4.40%

Proceeds from issuance of solar bonds issued to related parties

$ 90,000,000

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

Debt Instrument [Line Items]

Debt instrument maturity date

Jun. 30, 2016

Interest Rate

2.00%

2.00%

2.00%

Proceeds from issuance of solar bonds issued to related parties

$ 75,000,000

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

Debt Instrument [Line Items]

Debt instrument maturity date

Jun. 30, 2017

Interest Rate

4.40%

Proceeds from issuance of solar bonds issued to related parties

$ 75,000,000

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]

Debt instrument maturity date

Feb. 28, 2018

Interest Rate

6.50%

Proceeds from issuance of solar bonds issued to related parties

$ 100,000,000

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

Debt Instrument [Line Items]

Debt Instrument, interest rate terms

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

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

Debt Instrument [Line Items]

Basis interest rate

4.00%

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

Debt Instrument [Line Items]

Basis interest rate

3.00%

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

Debt Instrument [Line Items]

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%.

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

Debt Instrument [Line Items]

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]

Repayments of long-term debt

$ 4,400,000

MyPower revolving credit facility [Member]

Debt Instrument [Line Items]

Repayments of long-term debt

$ 133,800,000

Revolving aggregation credit facility [Member]

Debt Instrument [Line Items]

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]

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%

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

Debt Instrument [Line Items]

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%.

Repayments of long-term debt

$ 18,600,000

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]

Debt principal issued

$ 121,700,000

Interest Rate

5.65%

Cash Equity Debt - II [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 210,000,000

Interest Rate

5.25%

Cash Equity Debt - III [Member]

Debt Instrument [Line Items]

Debt principal issued

$ 170,000,000

Interest Rate

5.81%

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

Debt Instrument [Line Items]

Debt principal issued

$ 54,400,000

Collateral value of solar assets

133,000,000

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

124,800,000

Debt discount percentage

0.01%

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

Debt Instrument [Line Items]

Collateral value of solar assets

265,700,000

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

$ 71,700,000

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%

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]

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. On September 30, 2016, the committed amount under the Class A notes was decreased to $155.0 million, and the committed amount under the Class B notes was decreased to $35.0 million. The Class A notes bear interest at an annual rate of 2.50% plus (a) the commercial paper rate or (b) 1.50% plus adjusted LIBOR.

Maximum amount to be borrowed

$ 200,000,000

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]

Credit facility interest rate terms

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

Percentage of fee for undrawn commitments

0.50%

Debt principal issued

160,000,000

Maximum amount to be borrowed

$ 200,000,000

$ 155,000,000

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%

Debt principal issued

$ 35,000,000

$ 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]

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. 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%

Indebtedness - Schedule of Prin

Indebtedness - Schedule of Principal Maturities of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
2,017	$ 828,584
2,018	841,356
2,019	619,759
2,020	178,824
2,021	197,925
Thereafter	913,957
Total	3,580,405	$ 2,753,746
Recourse Debt Excluding Convertible Senior Notes [Member]
Debt Instrument [Line Items]
2,017	563,017
2,018	131,564
2,019	781
2,020	14,994
2,021	2,326
Thereafter	7,149
Total	719,831
Non-recourse debt [Member]
Debt Instrument [Line Items]
2,017	265,567
2,018	479,792
2,019	52,978
2,020	50,830
2,021	195,599
Thereafter	906,808
Total	1,951,574	$ 1,242,249
Convertible senior notes [Member]
Debt Instrument [Line Items]
2,018	230,000
2,019	566,000
2,020	113,000
Total	$ 909,000

VIE Arrangements - Summary of N

VIE Arrangements - Summary of Number of Current VIE Funds by Classification of Investor, the Carrying Value, Total Investor Contributions Received and Undrawn Investor Contributions (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)Fund	Dec. 31, 2015USD ($)
Variable Interest Entity [Line Items]
Carrying Value of Solar Energy System	$ 5,828,755,000	$ 4,375,553,000
VIEs [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	47
Total Investor Contributions Received	$ 3,924,652,000
Undrawn Investor Contributions	272,092,000
Carrying Value of Solar Energy System	$ 3,975,214,000	$ 2,779,363,000
VIEs [Member] | Financial Institutions [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	34
Total Investor Contributions Received	$ 2,623,918,000
Undrawn Investor Contributions	106,850,000
Carrying Value of Solar Energy System	$ 2,658,407,000
VIEs [Member] | Corporations [Member]
Variable Interest Entity [Line Items]
Number of Funds | Fund	8
Total Investor Contributions Received	$ 1,020,058,000
Undrawn Investor Contributions	130,209,000
Carrying Value of Solar Energy System	$ 1,038,946,000
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	$ 274,764,000
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	$ 3,097,000

VIE Arrangements - Additional I

VIE Arrangements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity [Line Items]
Accrued in distribution payable	$ 300,000	$ 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		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents		$ 290,710	$ 382,544	$ 504,383	$ 577,080
Restricted cash		74,717	39,864
Accounts receivable - net		66,949	33,998
Rebates receivable		10,339	11,545
Inventories		172,713	342,951
Prepaid expenses and other current assets		77,497	79,925
Total current assets		692,925	902,138
Solar energy systems, leased and to be leased – net		5,828,755	4,375,553
Other assets		345,145	241,262
Property, plant and equipment – net		244,736	262,387
Total assets	[1]	9,130,756	7,287,118
Current liabilities:
Accounts payable		207,643	364,973
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		24,085	26,769
Current portion of deferred U.S. Treasury grant income		14,348	15,336
Current portion of deferred revenue		124,722	103,078
Current portion of long-term debt		617,588	180,048
Total current liabilities		1,519,307	1,193,362
Deferred revenue, net of current portion		1,086,417	1,010,491
Long-term debt, net of current portion		1,092,426	1,006,595
Deferred U.S. Treasury grant income, net of current portion		343,264	382,283
Other liabilities and deferred credits		339,951	279,006
VIE's assets and liabilities [Member]
Current assets:
Cash and cash equivalents		44,091	32,105
Restricted cash		20,916	44
Accounts receivable - net		16,023	10,116
Rebates receivable		6,646	6,220
Prepaid expenses and other current assets		7,532	1,740
Total current assets		95,208	50,225
Solar energy systems, leased and to be leased – net		3,975,214	2,779,363
Other assets		63,050	11,204
Total assets		4,133,472	2,840,792
Current liabilities:
Accounts payable		20
Distributions payable to noncontrolling interests and redeemable noncontrolling interests		24,085	26,769
Current portion of deferred U.S. Treasury grant income		6,506	6,506
Accrued and other current liabilities		8,524	598
Customer deposits		1,169	2,928
Current portion of deferred revenue		44,050	24,794
Current portion of long-term debt		87,467
Total current liabilities		171,821	61,595
Deferred revenue, net of current portion		394,920	308,798
Long-term debt, net of current portion		475,537
Deferred U.S. Treasury grant income, net of current portion		157,665	164,191
Other liabilities and deferred credits		92,410	28,460
Total liabilities		$ 1,292,353	$ 563,044
[1]	SolarCity Corporation’s, or the Company’s, consolidated assets as of December 31, 2016 and 2015 included $4,133,472 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 $3,975,214 and $2,779,363 as of December 31, 2016 and 2015, respectively; property, plant and equipment – net of $0 and $21,960 as of December 31, 2016 and 2015, respectively; cash and cash equivalents of $44,091 and $33,537 as of December 31, 2016 and 2015, respectively; inventory of $0 and $1,000 as of December 31, 2016 and 2015, respectively; restricted cash, current, of $20,916 and $522 as of December 31, 2016 and 2015, respectively; accounts receivable – net of $16,023 and $10,267 as of December 31, 2016 and 2015, respectively; prepaid expenses and other current assets of $7,532 and $2,713 as of December 31, 2016 and 2015, respectively; rebates receivable of $6,646 and $6,220 as of December 31, 2016 and 2015, respectively; and other assets of $63,050 and $11,300 as of December 31, 2016 and 2015, respectively. The Company’s consolidated liabilities as of December 31, 2016 and 2015 included $596,802 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 $24,085 and $26,769 as of December 31, 2016 and 2015, respectively; accounts payable of $20 and $1,954 as of December 31, 2016 and 2015, respectively; customer deposits of $1,169 and $2,928 as of December 31, 2016 and 2015, respectively; accrued liabilities and other payables of $8,524 and $1,824 as of December 31, 2016 and 2015, respectively; current portion of long-term debt of $87,467 and $0 as of December 31, 2016 and 2015, respectively; and long-term debt, net of current portion, of $475,537 and $0 as of December 31, 2016 and 2015, respectively.

Lease Pass-Through Financing 90

Lease Pass-Through Financing Obligation - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)Arrangements	Dec. 31, 2015USD ($)
Property Subject To Or Available For Operating Lease [Line Items]
Number of lease pass-through fund arrangements | Arrangements	8
Initial lease term	20 years
Depreciation on lease	$ 447,011	$ 275,158
Capital lease obligation	34,777	39,475
Current portion of capital lease obligation	11,104	8,208
Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Cost of lease	963,400	670,500
Depreciation on lease	76,800	52,800
Capital lease obligation	120,500	89,500
Current portion of capital lease obligation	$ 51,500	$ 34,000
Service and operational obligation term	5 years
Minimum [Member] | Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	10 years
Maximum [Member] | Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	25 years

Lease Pass-Through Financing 91

Lease Pass-Through Financing Obligation - Summary of Future Minimum Lease Payments to be Received from Investors (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Property Subject To Or Available For Operating Lease [Line Items]
2,017	$ 135,615
2,018	138,139
2,019	140,740
2,020	143,419
2,021	145,176
Thereafter	2,122,127
Total	2,825,216
Investors [Member]
Property Subject To Or Available For Operating Lease [Line Items]
2,017	37,208
2,018	37,653
2,019	36,371
2,020	35,622
2,021	35,413
Thereafter	381,289
Total	$ 563,556

Sale-Leaseback Arrangements - A

Sale-Leaseback Arrangements - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2016	Dec. 31, 2015
Sale Leaseback Transaction [Line Items]
Master leaseback arrangement term	15 years	10 years
Value of assets sold to investor under leaseback arrangement	$ 25,200,000
Cost of assets contributed to subsidiary		$ 44,600,000	$ 44,600,000
Sales-leaseback arrangements, amounts due to investors		$ 0
Sale-leaseback Arrangement [Member]
Sale Leaseback Transaction [Line Items]
Restricted cash	$ 250,000

Sale-Leaseback Financing Obli93

Sale-Leaseback Financing Obligation - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2016	Dec. 31, 2015
Sale Leaseback Transaction [Line Items]
Gross cash consideration from lease agreement		$ 27,200
Net cash consideration from lease agreement		23,700
Cash consideration receivable from lease agreement		$ 3,500
Interest rate of sale-leaseback agreement		4.37%
Lease term	15 years	10 years
Sale-leaseback financing obligation outstanding		$ 13,400	$ 13,900
Current portion of sale-leaseback financing obligation		500	500
Sale-leaseback financing obligation, net of current portion		12,900	$ 13,400
Sale-Leaseback Financing Obligation [Member]
Sale Leaseback Transaction [Line Items]
Restricted cash escrow		$ 260
Sale Leaseback Solar Energy System Asset [Member]
Sale Leaseback Transaction [Line Items]
Property and equipment, Useful Lives		30 years
Minimum [Member]
Sale Leaseback Transaction [Line Items]
Lease extension period		2 years
Maximum [Member]
Sale Leaseback Transaction [Line Items]
Lease extension period		6 years
Property and equipment, Useful Lives		30 years

Sale-Leaseback Financing Obli94

Sale-Leaseback Financing Obligation - Schedule of Future Minimum Annual Rentals to Be Received from Customers (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 494
2,018	504
2,019	514
2,020	524
2,021	535
Thereafter	1,720
Total	$ 4,291

Sale-Leaseback Financing Obli95

Sale-Leaseback Financing Obligation - Schedule of Future Minimum Annual Lease Payments to Investor under Financing Arrangement (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 1,270
2,018	1,277
2,019	1,284
Total	$ 3,831

Redeemable Noncontrolling Int96

Redeemable Noncontrolling Interests in Subsidiaries - Activity of Redeemable Noncontrolling Interests in Subsidiaries (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Redeemable Noncontrolling Interest [Line Items]
Beginning balance	$ 1,413,628	$ 1,155,584	$ 804,415
Contributions from noncontrolling interests	847,979	681,994	517,471
Net loss	(820,347)	(768,822)	(375,230)
Distributions to noncontrolling interests	(101,343)	(104,875)	(90,974)
Transfers from noncontrolling interests in subsidiaries			25,248
Ending balance	1,931,430	1,413,628	1,155,584
Redeemable Noncontrolling Interests [Member]
Redeemable Noncontrolling Interest [Line Items]
Beginning balance	320,935	186,788	44,709
Contributions from noncontrolling interests	572,840	415,493	260,492
Net loss	(485,568)	(258,493)	(141,072)
Distributions to noncontrolling interests	(50,920)	(22,853)	(14,313)
Transfers from noncontrolling interests in subsidiaries			25,248
Acquisition of redeemable noncontrolling interests in subsidiaries	(13,664)		(2,450)
Ending balance	343,623	$ 320,935	186,788
Redeemable Noncontrolling Interests [Member] | Silevo, Inc. [Member]
Redeemable Noncontrolling Interest [Line Items]
Redeemable noncontrolling interests arising from acquisition of Silevo			$ 14,174
Acquisition of redeemable noncontrolling interests in subsidiaries	$ (13,700)

Redeemable Noncontrolling Int97

Redeemable Noncontrolling Interests in Subsidiaries - Additional Information (Detail) - Redeemable Noncontrolling Interests [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014
Redeemable Noncontrolling Interest [Line Items]
Acquisition of redeemable noncontrolling interests in subsidiaries	$ (13,664)	$ (2,450)
Silevo, Inc. [Member]
Redeemable Noncontrolling Interest [Line Items]
Acquisition of redeemable noncontrolling interests in subsidiaries	$ (13,700)

Equity - Additional Information

Equity - Additional Information (Detail) - shares	Nov. 21, 2016	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Capitalization Equity [Line Items]
Business combination, common stock conversion basis	Each share of the Company’s outstanding common stock was converted into 0.110 shares of Tesla’s common stock as a result of its acquisition by Tesla
Common stock, shares issued		100	97,900,000
Common stock, shares outstanding		100	97,900,000
Merger Agreement with Tesla [Member]
Schedule Of Capitalization Equity [Line Items]
Business combination, common stock conversion basis		each share of the Company’s common stock then outstanding was converted into 0.11 shares of Tesla’s common stock, or the Exchange Ratio.
Business combination, stock conversion ratio of shares	0.11%
Common stock, shares issued	100
Common stock, shares outstanding	100

Equity Award Plans - Additional

Equity Award Plans - Additional Information (Detail)	Sep. 15, 2015USD ($)Tranche$ / sharesshares	Jun. 30, 2015USD ($)shares	Sep. 30, 2012USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted stock options at fair market value on grant date				not less than 100%
Exercisable options granted				10 years
Additional equity awards granted				0
Non-statutory stock option awards share				142,000	709,000	610,000
Percentage of outstanding stock options, before vested and exercisable				34.30%
Grant date fair market value of options that vested | $				$ 80,000,000	$ 109,700,000	$ 54,900,000
Total unrecognized stock-based compensation , net of estimated forfeitures | $				$ 71,000,000	$ 265,300,000
Weighted-average period				3 years 8 months 12 days	5 years 6 months 22 days
Stock-based compensation expense | $				$ 75,100,000	$ 116,800,000	88,900,000
Founder Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards exercise price per share | $ / shares	$ 48.97
Non-statutory stock option awards equal tranches | Tranche	10
Non-statutory stock option awards trading period	90 days
Founder Awards [Member] | General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Gain on reversal of recognized stock-based compensation expense | $	$ 7,100,000
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized stock-based compensation , net of estimated forfeitures | $				$ 83,900,000	$ 121,500,000
Weighted-average period				3 years 7 days	3 years 3 months 22 days
Grant date fair value of RSUs vested | $				$ 50,300,000	$ 23,500,000	$ 3,200,000
Zep Solar [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Additional equity awards granted				0
Stock option grant to purchase shares of common stock				303,151
Nonemployee director [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Additional equity awards granted		0
Stock option grant to purchase shares of common stock		33,333	30,000
Annual cash retainer | $		$ 20,000	$ 15,000
Additional stock options [Member] | Nonemployee director [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock option grant to purchase shares of common stock		30,000	15,000
Common Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Holding percent of common stockholder				10.00%
Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercisable options granted				4 years
Maximum [Member] | Founder Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards term	10 years
Maximum [Member] | Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share	3,000,000
Maximum [Member] | Chief Technology Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Non-statutory stock option awards share	2,000,000
10% or greater common stockholder [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise price as percentage of fair value per share on the grant date				110.00%

Equity Award Plans - Summary of

Equity Award Plans - Summary of Stock Option Activity, Presented in Terms of Tesla's Common Stock (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Stock Options, Outstanding, Balance	2,014	1,535	1,534
Stock Options, Granted	142	709	610
Stock Options, Exercised	(89)	(105)	(349)
Stock Options, Canceled	(873)	(125)	(260)
Stock Options, Outstanding, Balance	1,194	2,014	1,535	1,534
Stock Options, Vested and exercisable	901	883	719
Stock Options, Vested and expected to vest	1,128	1,670	1,367
Weighted-Average Exercise Price, Outstanding, Balance	$ 349.36	$ 299	$ 134.27
Weighted-Average Exercise Price, Granted	235.81	451.55	597.18
Weighted-Average Exercise Price, Exercised	60.60	111.36	58
Weighted-Average Exercise Price, Canceled	452.05	509.73	350.09
Weighted-Average Exercise Price, Outstanding, Balance	282.44	349.36	299	$ 134.27
Weighted-Average Exercise Price, Options vested and exercisable	230.75	195.73	115.64
Weighted-Average Exercise Price, Options vested and expected to vest	$ 268.38	$ 326.73	$ 274.09
Weighted-Average Remaining Contractual Term Years, Outstanding	6 years 15 days	7 years 8 months 27 days	7 years 7 months 21 days	7 years 6 months 7 days
Weighted-Average Remaining Contractual Term Years, Options vested and exercisable	5 years 3 months 29 days	5 years 10 months 17 days	6 years 3 months 18 days
Weighted-Average Remaining Contractual Term Years, Options vested and expected to vest	5 years 10 months 21 days	7 years 4 months 13 days	7 years 5 months 16 days
Aggregate Intrinsic Value, Outstanding, Balance	$ 293,855	$ 342,293	$ 586,740
Aggregate Intrinsic Value, Exercised	12,754	37,929	185,822
Aggregate Intrinsic Value, Outstanding, Balance	90,408	293,855	342,293	$ 586,740
Aggregate Intrinsic Value, Options vested and exercisable	88,387	258,310	272,140
Aggregate Intrinsic Value, Options vested and expected to vest	$ 89,865	$ 287,673	$ 333,813

Equity Award Plans - Summary101

Equity Award Plans - Summary of Stock Option Activity, Presented in Terms of Tesla's Common Stock (Parenthetical) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Roll Forward
Weighted-average fair value, Options Granted	$ 137.53	$ 284	$ 431.36

Equity Award Plans - Summary102

Equity Award Plans - Summary of Fair Value of Stock Options Granted Using Weighted-Average Assumptions used in the Black-Scholes Option Valuation Model (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Dividend yield	0.00%	0.00%	0.00%
Annual risk-free rate of return	1.50%	2.14%	1.95%
Expected volatility	61.94%	65.76%	83.66%
Expected term (years)	6 years 3 months 11 days	7 years 7 days	6 years 3 months

Equity Award Plans - Summary103

Equity Award Plans - Summary of RSU Activity, Presented in Terms of Tesla's Common Stock (Detail) - Restricted Stock Units [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted Stock Units, Outstanding, Beginning balance	394	113	2
Restricted Stock Units, Granted	262	367	121
Restricted Stock Units, Released		(43)	(6)
Restricted Stock Units, Vested	(132)
Restricted Stock Units, Cancelled	(162)	(43)	(4)
Restricted Stock Units, Outstanding, Ending balance	362	394	113
Restricted Stock Units, Expected to vest - December 31, 2016	236
Weighted-Average Fair Value, Outstanding, Beginning balance	$ 450.27	$ 556	$ 231.45
Weighted-Average Fair Value, Granted	450.28	436.27	562.91
Weighted-Average Fair Value, Released		547.18	552.82
Weighted-Average Fair Value, Vested	397.33
Weighted-Average Fair Value, Cancelled	369.04	511.73	589
Weighted-Average Fair Value, Outstanding, Ending balance	505.99	$ 450.27	$ 556
Weighted-Average Fair Value, Expected to vest - December 31, 2016	$ 315.46

Equity Award Plans - Summary104

Equity Award Plans - Summary of Capitalized Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Inventories [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ (157)	$ 226
Other Assets [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	666	3,136
Property, Plant and Equipment - Net [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	3,422	2,997
Solar Energy Systems [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, amounts capitalized	$ 21,755	$ 24,075

Equity Award Plans - Summary105

Equity Award Plans - Summary of Stock-Based Compensation Expense Recognized (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cost of Revenue [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 3,692	$ 2,855	$ 2,251
Sales and Marketing [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	19,124	24,176	16,391
General and Administrative [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	18,193	45,135	40,897
Pre-production Expense [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	(496)
Research and Development [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 8,853	$ 14,203	$ 6,023

Income Taxes - Components of Do

Income Taxes - Components of Domestic and Foreign (Loss) Income before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United States	$ (1,849,436)	$ (1,467,184)	$ (718,416)
Noncontrolling interest and redeemable noncontrolling interests	1,059,121	710,492	319,196
Foreign	(30,340)	(8,804)	(2,746)
Loss before income taxes	$ (820,655)	$ (765,496)	$ (401,966)

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Provision (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal	$ 206	$ 2,946	$ 10
State	272	812	473
Foreign	106	95	100
Total current provision	584	3,853	583
Deferred:
Federal	370	13	(26,528)
State	50	3	(791)
Foreign	(1,312)	(543)
Total deferred provision	(892)	(527)	(27,319)
Total provision (benefit) for income taxes	$ (308)	$ 3,326	$ (26,736)

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	(35.00%)	(35.00%)	(34.00%)
State income taxes (net of federal benefit)	0.58%	(5.66%)	(1.71%)
Foreign income and withholding taxes	0.64%	(0.04%)	0.44%
Noncontrolling interests and redeemable noncontrolling interests adjustment	44.24%	27.99%	5.18%
Investment in certain financing funds	2.24%	(0.45%)	16.49%
Stock-based compensation	2.48%	0.89%	2.35%
Prepaid tax expense	(19.00%)	(19.38%)	(5.45%)
Other	(0.67%)	0.03%	1.24%
Tax credits	(2.09%)	(1.65%)	(1.49%)
Change in valuation allowance	6.55%	33.70%	10.30%
Effective tax rate	(0.03%)	0.43%	(6.65%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accruals and reserves	$ 186,875	$ 156,225
Net operating losses	178,995	23,869
Accelerated gain on assets	24,586	26,005
Investment in certain financing funds	383,147	485,159
Tax rebate revenue	39,523	43,037
Stock-based compensation	34,938	47,605
Other deferred tax assets	9,585	9,887
Tax credits	39,944	7,946
Gross deferred tax assets	897,593	799,733
Valuation allowance	(422,889)	(369,157)
Net deferred tax assets	474,704	430,576
Deferred tax liabilities:
Depreciation and amortization	(269,685)	(279,492)
Initial direct costs related to customer solar energy system lease acquisition costs and Other deferred tax liabilities	(205,500)	(152,457)
Gross deferred tax liabilities	(475,185)	(431,949)
Net deferred taxes	$ (481)	$ (1,373)

Income Taxes - Analysis of Defe

Income Taxes - Analysis of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Noncurrent:
Deferred tax assets	$ 422,408	$ 367,784
Total noncurrent gross deferred tax assets	422,408	367,784
Less: valuation allowance	(422,889)	(369,157)
Net noncurrent deferred tax liabilities	$ (481)	$ (1,373)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Increase (Decrease) in valuation allowance	$ 53,700,000	$ 257,900,000
Unrecognized Tax Benefits	13,431,000	10,096,000	$ 531,000	$ 120,000
Unrecognized tax benefits that would impact effective tax rate if recognized	1,500,000
Interest and penalties accrued for uncertain tax positions	400,000	0	$ 0
Unrecognized tax benefits, increase (decrease) from uncertain tax position	$ 0
Minimum [Member] | Solar Energy Systems Leased and to be Leased [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives	30 years
Maximum [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives	30 years
Maximum [Member] | Solar Energy Systems Leased and to be Leased [Member]
Income Tax Contingency [Line Items]
Property and equipment, Useful Lives	35 years
Other Non-Current Asset [Member]
Income Tax Contingency [Line Items]
Increase in prepaid tax expense	$ 58,300,000	105,800,000
Federal [Member]
Income Tax Contingency [Line Items]
NOL carryforwards	$ 437,300,000	29,500,000
NOL carryforwards, limitation on use	Start to expire in 2026 if not utilized
Federal [Member] | ITC [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards	$ 20,100,000
Tax credit carryforward, limitation on use	Start to expire in 2023 if not utilized
Federal [Member] | Research and Development Tax Credits [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards	$ 16,000,000
Tax credit carryforward, limitation on use	Start to expire in 2023 if not utilized
Federal [Member] | Minimum Tax Credit [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards	$ 10,800,000
Tax credit carryforward, limitation on use	Start to expire in 2023 if not utilized
California [Member]
Income Tax Contingency [Line Items]
NOL carryforwards	$ 206,000,000	27,900,000
NOL carryforwards, limitation on use	Start to expire in 2026 if not utilized
California [Member] | Research and Development Tax Credits [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards	$ 10,900,000
California [Member] | Minimum Tax Credit [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards	1,600,000
Other state [Member]
Income Tax Contingency [Line Items]
NOL carryforwards	$ 212,500,000	$ 235,500,000
NOL carryforwards, limitation on use	Start to expire in 2026 if not utilized
Other state [Member] | Windfall stock option deduction [Member]
Income Tax Contingency [Line Items]
NOL carryforwards	$ 63,900,000
Foreign Tax Authority
Income Tax Contingency [Line Items]
Tax credit carryforwards	$ 2,200,000
Tax credit carryforward, limitation on use	Start to expire in 2023 if not utilized
U.S. and State Jurisdictions [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations	3 years
U.S. and State Jurisdictions [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
General term of statutes of limitations	5 years

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Balance, January 1	$ 10,096	$ 531	$ 120
Acquired			434
True-up to prior year ending balance			(23)
Additions related to positions from the current year	2,882	1,384
Additions related to positions from the prior years	453	8,181
Balance, December 31	$ 13,431	$ 10,096	$ 531

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Contributions to Retirement Plan	$ 0	$ 0	$ 0

Related Party Transactions - Co

Related Party Transactions - Components of Related Party Transactions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue:
Solar energy systems sales to related parties	$ 12	$ 79	$ 2,479
Expenditures:
Purchases of inventories or equipment from related parties	21,126	7,809	3,383
Fees paid or payable to related parties (included in sales and marketing expense)			103
Interest paid or payable to related parties (included in interest expense (excluding amortization of debt discounts and fees) - recourse debt)	$ 8,123	$ 2,125	$ 3

Related Party Transactions - Su

Related Party Transactions - Summary of Related Party Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Related Party Transactions [Abstract]
Due from related parties (included in accounts receivable)		$ 30
Due to related parties (included in accounts payable)		3,961
Payable to parent, net	$ 11,693
Solar Bonds issued to related parties	265,100	165,220
Convertible senior note principal outstanding to related parties	13,000	12,975
Due to related parties (included in accrued and other current liabilities)	$ 5,019	$ 1,249

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended					12 Months Ended
	Aug. 31, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 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
Debt instrument 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
Debt instrument 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
Debt instrument 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
Debt instrument interest rate		4.40%
Debt instrument maturity date						Jun. 30, 2017
Chief Executive Officer, Chief Technology Officer And Tesla’s Chief Executive Officer [Member] | Solar bonds due in February 2018 [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of solar bonds issued to related parties	$ 100
Debt instrument interest rate	6.50%
Debt instrument maturity date						Feb. 28, 2018

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) ft² in Millions	Apr. 12, 2016USD ($)	Oct. 27, 2015Lawsuit	Sep. 21, 2015USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2014USD ($)ft²a$ / yrGW	Feb. 28, 2013USD ($)	Dec. 31, 2016USD ($)GW	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Long Term Purchase Commitment [Line Items]
Aggregate rent expense for facilities and equipment							$ 49,300,000	$ 41,100,000	$ 32,900,000
Letters of credit outstanding							$ 30,200,000
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
Borrego, final award amount	$ (2,000,000)
Lawsuit damages sought value			$ 16,000,000
Lawsuit settlement to be paid by seaboard				$ 16,100,000
Antitrust Claims [Member]
Long Term Purchase Commitment [Line Items]
Number of lawsuits dismissed | Lawsuit		2
Manufacturing Arrangement with Panasonic [Member]
Long Term Purchase Commitment [Line Items]
Manufacturing arrangement term of contract							10 years
Maximum [Member]
Long Term Purchase Commitment [Line Items]
Initial direct costs related to solar energy systems leased to customers							20 years
Maximum [Member] | Manufacturing Arrangement with Panasonic [Member]
Long Term Purchase Commitment [Line Items]
Capacity to produce solar panels | GW							1
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							$ 499,400,000	$ 284,500,000	$ 26,500,000
Build-to-suit Lease Arrangement [Member] | Research Foundation [Member]
Long Term Purchase Commitment [Line Items]
Area of manufacturing facility | ft²					1
Capacity to produce solar panels | GW					1
Number of acres producing solar panels | a					88.2
Acquisition of manufacturing equipment					$ 348,100,000
Additional specified scope costs					$ 51,900,000
Initial direct costs related to solar energy systems leased to customers							10 years
Operating lease, option to renew, amount per year | $ / yr					2
Contractual obligation					$ 41,200,000
Lease arrangement, amount required to spend or incur					5,000,000,000
Build-to-suit Lease Arrangement [Member] | Research Foundation [Member] | Maximum [Member]
Long Term Purchase Commitment [Line Items]
Construction cost committed					$ 350,000,000

Commitments and Contingencie118

Commitments and Contingencies - Future Minimum Lease Payments under Non-cancellable Leases (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Commitments And Contingencies Disclosure [Abstract]
2,017	$ 60,306
2,018	50,329
2,019	38,616
2,020	22,217
2,021	16,154
Thereafter	65,483
Total minimum lease payments	$ 253,105

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ in Thousands	Jan. 27, 2017	Jan. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Repayment of debt facilities			$ 866,946	$ 215,933	$ 336,557
MyPower revolving credit facility [Member]
Subsequent Event [Line Items]
Repayment of debt facilities		$ 133,800
Subsequent Event [Member] | Secured revolving credit facility [Member]
Subsequent Event [Line Items]
Repayment of debt facilities		$ 25,000
Subsequent Event [Member] | Solar Loan-Backed Notes Maturing September 2049 [Member]
Subsequent Event [Line Items]
Debt aggregate principal amount	$ 145,000
Debt instrument maturity date	Sep. 30, 2049