8point3 Energy Partners (CAFD) 10-Q 11 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 28, 2015	Aug. 07, 2015
Document And Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 28, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Trading Symbol	CAFD
Entity Registrant Name	8POINT3 ENERGY PARTNERS LP
Entity Central Index Key	1,635,581
Current Fiscal Year End Date	--11-30
Entity Filer Category	Non-accelerated Filer
Class A shares
Document And Entity Information [Line Items]
Entity Common Stock Shares Outstanding		20,002,679
Class B shares
Document And Entity Information [Line Items]
Entity Common Stock Shares Outstanding		51,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 28, 2014
Current assets:
Cash and cash equivalents	$ 37,894
Accounts receivable and short-term financing receivables, net	3,263	$ 2,910
Cash grants and rebates receivable		1,216
Prepaid and other current assets	6,117
Total current assets	47,274	4,126
Property and equipment, net	437,006	158,208
Long-term financing receivables, net	84,321	85,635
Investment in unconsolidated affiliates	354,671
Other long-term assets	24,445
Total assets	947,717	247,969
Current liabilities:
Accounts payable and other current liabilities	1,963	12,214
Short-term debt and financing obligations		1,842
Deferred revenue, current portion	44	631
Total current liabilities	2,007	14,687
Long-term debt and financing obligations	296,946	91,183
Deferred revenue, net of current portion	831	10,615
Other long-term liabilities	6,797	3,974
Total liabilities	306,581	120,459
Equity:
SunPower investment prior to IPO		140,189
Accumulated earnings (deficit)	145	(9,523)
Accumulated other comprehensive loss	0	(3,156)
Total shareholders' equity attributable to 8point3 Energy Partners LP	392,780	127,510
Noncontrolling interests	248,356
Total equity	641,136	127,510
Total liabilities and equity	947,717	$ 247,969
Class A shares
Equity:
Class A shares, 20,000,000 issued and outstanding as of June 28, 2015 and no shares issued or outstanding as of December 28, 2014	392,635
Total equity	$ 392,635

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - shares	Jun. 28, 2015	Dec. 28, 2014
Partnership shares, outstanding	68,000,000
Class A shares
Partnership shares, Issued	20,000,000	0
Partnership shares, outstanding	20,000,000	0
Class B shares
Partnership shares, Issued	48,000,000	0
Partnership shares, outstanding	48,000,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Revenues:
Operating revenues	$ 2,179	$ 2,103	$ 4,313	$ 4,572
Total revenues	2,179	2,103	4,313	4,572
Operating costs and expenses:
Cost of operations	252	(5,552)	2,310	(5,253)
Selling, general and administrative	4,519	1,254	7,798	1,895
Depreciation, amortization and accretion	748	98	1,478	905
Total operating costs and expenses	5,753	(3,966)	12,054	(1,984)
Operating income (loss)	(3,574)	6,069	(7,741)	6,556
Other expense (income):
Interest expense	480	1,361	1,526	2,754
Interest income	(1,064)		(1,064)
Other expense	7,977		11,925
Total other expense, net	7,393	1,361	12,387	2,754
Income (loss) before income taxes	(10,967)	4,708	(20,128)	3,802
(Provision for) benefit from income taxes	(103)	75	(109)	58
Equity in earnings of unconsolidated investees	218		218
Net income (loss)	(10,852)	4,783	(20,019)	3,860
Less: Predecessor (loss) prior to IPO on June 24, 2015	(10,928)		(20,095)
Net income subsequent to IPO	76		76
Less: Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(69)		(69)
Net income attributable to 8point3 Energy Partners LP Class A shares	$ 145		$ 145
Net income per Class A share:
Basic	$ 0.01		$ 0.01
Diluted	$ 0.01		$ 0.01
Weighted average number of Class A shares:
Basic	20,000		20,000
Diluted	32,500		32,500
SunPower
Operating costs and expenses:
Cost of operations	$ 234	$ 234	$ 468	$ 469

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ (10,852)	$ 4,783	$ (20,019)	$ 3,860
Other comprehensive income:
Unrealized gain on cash flow hedges	6,158		3,156
Total comprehensive loss (income)	(4,694)	4,783	(16,863)	3,860
Less: Predecessor comprehensive income (loss) prior to initial public offering on June 24, 2015	(4,770)	$ 4,783	(16,939)	$ 3,860
Comprehensive income subsequent to initial public offering	76		76
Less: comprehensive loss attributable to noncontrolling interests and redeemable noncontrolling interests:	(69)		(69)
Comprehensive income attributable to 8point3 Energy Partners LP Class A shares	$ 145		$ 145

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Shareholders Equity (Unaudited) - USD ($) $ in Thousands	Total	Class A shares	Class B shares	SunPowerClass B shares	First Solar	First SolarClass B shares	Redeemable Noncontrolling Interest	Sun Power Investment Prior To I P O	Sun Power Investment Prior To I P OSunPower	Accumulated Other Comprehensive Income	Retained Earnings	Total Shareholders Equity	Noncontrolling Interest	Noncontrolling InterestSunPower	Noncontrolling InterestFirst Solar
Beginning Balance at Dec. 29, 2013	$ 139,933							$ 139,933
Net income (loss)	(1,216)							(1,216)
Unrealized gain on cash flow hedges	(3,156)									$ (3,156)
Contributions from SunPower	3,147							3,147
Distributions to SunPower	(11,198)							(11,198)
Ending Balance at Dec. 28, 2014	127,510							130,666		(3,156)
Net income (loss)	(20,095)							(20,095)
Unrealized gain on cash flow hedges	3,156									3,156
Contributions from SunPower	337,794							337,794
Distributions to SunPower	(3,163)							(3,163)
Ending Balance at Jun. 24, 2015	445,202							445,202
Beginning Balance at Dec. 28, 2014	127,510							130,666		$ (3,156)
Net income (loss)	(20,019)
Unrealized gain on cash flow hedges	3,156
Ending Balance at Jun. 28, 2015	641,136	$ 392,635									$ 145	$ 392,780	$ 248,356
Ending Balance, shares at Jun. 28, 2015		20,000,000	48,000,000
Beginning Balance at Jun. 24, 2015	445,202							445,202
Net income (loss)	276						$ (200)				145	145	131
Ending Balance at Jun. 28, 2015	641,136	$ 392,635									$ 145	392,780	248,356
Ending Balance, shares at Jun. 28, 2015		20,000,000	48,000,000
Issuance of Class shares		20,000,000		27,184,070	408,820	20,815,930			(493,790)					493.790	408,820
Predecessor's liabilities assumed by SunPower	48,588							$ 48,588
Contributions from noncontrolling interests - tax equity investors	839						$ 200						839
Distribution to Sponsors	(655,224)												$ (655,224)
Issuance of Class shares, Value	$ 392,635	$ 392,635										$ 392,635

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Cash flows from operating activities:
Net income (loss)	$ (20,019)	$ 3,860
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation expense	1,488	905
Loss on cash flow hedges	3,242
Interest expense on financing obligation	1,193	2,487
Loss on termination of financing obligation	6,478
Reserve for rebates receivable	1,338
Equity in earnings of unconsolidated investees	(218)
Deferred income taxes	97
Changes in operating assets and liabilities:
Accounts receivable and financing receivable	(332)	(1,839)
Cash grants receivable	146	398
Rebates receivable	(121)	753
Solar power systems to be leased under sales type leases	160	310
Prepaid expense and other current assets	(3,632)	(819)
Deferred revenue	(479)	(423)
Accounts payable and other accrued liabilities	1,326	(5,060)
Net cash provided by (used in) operating activities	(9,333)	572
Cash flows from investing activities:
Purchases of property and equipment	(224,018)	(22,634)
Receipts of cash grants related to solar energy systems under operating leases		1,961
Net cash used in investing activities	(224,018)	(20,673)
Cash flows from financing activities:
Proceeds from issuance of Class A shares, net of issuance costs	393,750
Proceeds from issuance of bank loans, net of issuance costs	461,192
Repayment of bank loans	(264,143)
Capital contributions from SunPower	337,793	26,062
Capital distribution to SunPower	(3,162)	(5,961)
Cash contributions from noncontrolling interests and redeemable noncontrolling interests - tax equity investors	1,039
Net cash provided by financing activities	271,245	20,101
Net increase in cash and cash equivalents	37,894
Cash and cash equivalents, end of period	37,894
Supplemental disclosures:
Cash paid for interest, net of amounts capitalized	120	265
Non-cash transactions:
Assignment of financing receivables to a third party financial institution	1,279	4,379
Property and equipment acquisitions funded by liabilities		$ 551
Additions of ARO assets and liabilities	4,570
Predecessor liabilities assumed by SunPower	48,588
Issuance by OpCo of OpCo common units, subordinated units and IDR for acquisition of interests in First Solar Project Entities	408,820
SunPower
Cash flows from financing activities:
Cash distribution at IPO	(371,527)
First Solar
Cash flows from financing activities:
Cash distribution at IPO	$ (283,697)

Description of Business and Bas

Description of Business and Basis of Presentation	6 Months Ended
	Jun. 28, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Note 1. Description of Business and Basis of Presentation The Partnership 8point3 Energy Partners LP ( together with its subsidiaries, Partnership is a limited partnership generation The Partnership’s 8point3 General Partner, LLC (the “General Partner”), the Partnership’s general partner, is a wholly-owned subsidiary of 8point3 Holding Company, LLC, an entity owned by SunPower and First Solar (“Holdings”). 29.4% limited liability company interest in OpCo and our Sponsors collectively owned a noncontrolling 70.6% limited liability company interest in OpCo. The following table provides an overview of the assets that comprise the Partnership’s initial portfolio (the “Initial Portfolio”): Remaining Term of Commercial Offtake Agreement Project Operation Date(1) MW(ac)(2) Counterparty (in years)(3) Utility Maryland Solar February 2014 20 First Energy Solutions 17.8 Solar Gen 2 November 2014 150 San Diego Gas & Electric 24.4 Lost Hills Blackwell April 2015 32 City of Roseville/Pacific Gas and Electric 28.5(4) North Star June 2015 60 Pacific Gas and Electric 20.0 RPU October 2015 7 City of Riverside 25.0 Quinto October 2015 108 Southern California Edison 20.0 Commercial & Industrial UC Davis September 2015 13 University of California 20.0 Macy's October 2015 3 Macy's Corporate Services 20.0 Residential Portfolio June 2014 39 Approx. 5,900 homeowners(5) 17.3(6) Total 432 (1) For each utility project that has yet to reach its commercial operation date (“COD”) and for the UC Davis project, COD is the expected COD. For the Macy’s Project, COD represents the expected first date on which all of the solar generation systems within the Macy’s Project will achieve COD. For our Residential Portfolio, COD represents the first date on which all of the residential systems within the Residential Portfolio have achieved COD. (2) The megawatts (“MW”) for the projects in which we own less than a 100% interest or in which we are the lessor under any sale-leaseback financing are shown on a gross basis. For a description of these ownership arrangements, please read the description under “Business—Tax Equity” in the Prospectus. (3) Remaining term of offtake agreement is measured from the later of June 28, 2015 or the COD of the applicable project. (4) Remaining term comprised of 3.5 years on a power purchase agreement (“PPA”) with the City of Roseville, California, followed by a 25-year PPA with Pacific Gas and Electric starting in 2019. (5) Comprised of the approximately 5,900 solar installations located at homes in Arizona, California, Colorado, Hawaii, Massachusetts, New Jersey, New York, Pennsylvania and Vermont, that is held by SunPower Residential I, LLC and has an aggregate nameplate capacity of 39 MW. ( 6 ) Remaining term is the weighted average duration of all of the residential leases . Basis of Presentation and Preparation The direct and indirect contributions of the Project Entities (as defined below) by the Sponsors to OpCo in connection with the IPO the SunPower Project Entities constitute · the SunPower Project Entities, including: o Solar Star California XXX, LLC and Solar Star California XXX (2), LLC (collectively, the “Macy’s Project Entities”), which holds the Macy’s Project (as defined in the glossary in this Current Report on Form 10-Q (the “Glossary”)); o Solar Star California XIII, LLC (the “Quinto Project Entity”), which holds the Quinto Project (as defined in the Glossary); o Solar Star California XXXI, LLC (the “RPU Project Entity”), which holds the RPU Project (as defined in the Glossary); o Solar Star California XXXII, LLC (the “UC Davis Project Entity”), which holds the UC Davis Project (as defined in the Glossary); o SunPower Residential I, LLC (the “Residential Portfolio Project Entity”), which holds the Residential Portfolio Project (as defined in the Glossary); and · the First Solar Project Entities, including: o Lost Hills Solar, LLC (the “Lost Hills Project Entity”), which holds the Lost Hills Project, and Blackwell Solar, LLC (the “Blackwell Project Entity”), which holds the Blackwell Project (the Lost Hills Project and the Blackwell Project, each defined in the Glossary, together constitute the “Lost Hills Blackwell Project”); o Maryland Solar, LLC (the “Maryland Solar Project Entity”), which holds the Maryland Solar Project (as defined in the Glossary); o North Star Solar, LLC (the “North Star Project Entity”), which holds the North Star Project (as defined in the Glossary); and o SG2 Imperial Valley, LLC (the “Solar Gen 2 Project Entity”), which owns the Solar Gen 2 Project (as defined in the Glossary). In connection with the IPO, SunPower contributed a nearly 100% interest in each of the SunPower Project Entities to OpCo, subject, in the case of the Quinto Project, the RPU Project, the UC Davis Project and the Macy’s Project, to the tax equity investor’s right to a varying portion of the cash flows from the projects. In connection with the IPO, First Solar directly contributed to OpCo a 100% interest in the Maryland Solar Project Entity and indirectly contributed to OpCo a 49% economic interest in each of the Lost Hills Blackwell Project, the North Star Project and the Solar Gen 2 Project. For all periods prior to the IPO, the accompanying unaudited condensed consolidated financial statements and the notes thereto, represent the results of the condensed combined carve-out statements of the Predecessor and were prepared using SunPower’s historical basis in assets and liabilities. For all periods subsequent to the IPO, the accompanying unaudited condensed consolidated financial statements and the notes thereto, represent the results of 8point3 Energy Partners Throughout the periods presented in the Predecessor’s condensed combined carve-out financial statements, the Predecessor did not exist as a separate, legally constituted entity. The Predecessor’s condensed combined carve-out financial statements were therefore derived from SunPower’s consolidated financial statements to represent the financial position and performance of the Predecessor on a stand-alone basis during those periods in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The Predecessor’s management made allocations to approximate operating activities and cash flows as well as allocations of certain corporate expenses and believes the assumptions and methodology underlying the allocations are reasonable. The Partnership’s unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments (consisting of normal, recurring items) necessary to state fairly its financial position, results of operations and cash flows for the periods presented. The unaudited financial statements included herein should be read in conjunction with the Fiscal Years On June 24, 2015, in connection with the closing of the IPO, the Partnership amended its partnership agreement to include a change in the fiscal year to November 30. The Predecessor had a 52-to-53 week fiscal year that ended on the Sunday closest to December 31. Its 2014 fiscal year ended on December 28, 2014 and its 2013 fiscal year ended on December 29, 2013, each of which were 52-week fiscal years. Each of the fiscal quarters in the fiscal years 2014 and 2013 comprised 13 weeks. The first quarter and second quarter of fiscal 2015 ended on March 29, 2015 and June 28, 2015, respectively. The third quarter of fiscal 2015 will include the period from June 1, 2015 to August 31, 2015. Management Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Significant estimates in these condensed consolidated financial statements include the assumptions and methodology underlying the allocations of expenses incurred on the Predecessor’s behalf, including: allowances for doubtful accounts related to accounts receivable and financing receivables; estimates for future cash flows and economic useful lives of property and equipment; the fair value and residual value of leased solar energy systems; fair value of financial instruments; valuation of certain accrued liabilities such as accrued warranty; and income taxes including the related valuation allowance. Actual results could materially differ from those estimates. Costs Related to IPO Direct costs related to the IPO that were incurred by the Predecessor to the IPO the IPO three and six months

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 28, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 . Fair Value of Financial Instruments The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their respective fair values due to their short-term maturities. Derivative financial instruments are carried at fair value based on quoted market prices for financial instruments with similar characteristics. Unrealized gains and losses of the effective portion of derivative financial instruments are excluded from earnings and reported as a component of accumulated other comprehensive loss in the condensed consolidated balance sheets. The ineffective portion of derivatives financial instruments are included in other income (expense), net in the condensed consolidated Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity during a period from non-owner sources. The Partnership its income Equity Method Investments The Partnership uses the equity method of accounting for equity investments where it has the ability to significantly influence the operations or financial decisions of the investee but does not own a majority interest. It considers the participating and protective rights it has as well as the legal form of the investee when evaluating whether it has the ability to exercise significant influence. Equity method investments are included in “Investment in unconsolidated affiliates” in the accompanying condensed consolidated balance sheets. The Partnership monitors investments in equity affiliates for impairment and records reductions in carrying values if the carrying amount of the investment exceeds its fair value. An impairment charge is recorded when an impairment is deemed to be other-than-temporary. Circumstances that indicate an other-than-temporary decline include factors such as decreases in quoted market prices or declines in operations. The evaluation of an investment for potential impairment requires management to exercise significant judgment and to make certain assumptions. The use of different judgments and assumptions could result in different conclusions. During the three and six months ended June 28, 2015, no impairment losses were recorded related to the Partnership’s equity method investments. Cash and Cash Equivalents The Partnership Accounts Receivable and Financing Receivable Accounts receivable: Accounts receivable are reported on the condensed consolidated balance sheets at the outstanding invoiced amount for operating lease customers adjusted for any write-offs and estimated allowance for doubtful accounts. The Partnership Financing receivables: Leases are classified as either operating or sales-type leases in accordance with the relevant accounting guidelines. Financing receivables are generated by solar energy systems leased to residential customers under sales-type leases. Financing receivables represent gross minimum lease payments to be received from customers and the systems’ estimated residual value, net of executory costs, unearned income and allowance for estimated losses. The Partnership Property and Equipment Property and equipment, including photovoltaic (“PV”) solar power systems, are stated at cost, less accumulated depreciation. Leased solar energy systems are depreciated to their estimated residual value for the three and six months ended June 29, 2014 Construction-in-Progress Projects comprised of solar energy systems yet to be leased to residential homeowners and project assets June 28, 2015 Long-Lived Assets The Partnership Partnership With respect to projects, the Partnership Partnership Interest Capitalization Interest incurred on funds borrowed to finance construction of projects is capitalized to construction-in-progress until the system is ready for its intended use. When no debt is specifically identified as being incurred in connection with a construction project, the Partnership Asset Retirement Obligations In some cases the Partnership Partnership Partnership Contingencies The Partnership If some amount within a range of loss appears at the time to be a better estimate than any other amount within the range, that amount will be accrued. When no amount within the range is a better estimate than any other amount, however, the minimum amount in the range will be accrued. The Partnership Product Warranties The Sponsors Sponsors as providers of engineering, procurement and construction (“EPC”) services Segment Information The Partnership generation It operates as a single reportable segment based on the “management” approach. This approach designates the internal reporting used by management for making decisions and assessing performance as the source of the reportable segments All operating revenues for the three and six months ended June 28, 2015 and June 29, 2014 were from customers located in the United States. No operating revenues by a single customer exceeded 10% of total operating revenues in each of those reporting periods. Revenue Recognition Power Purchase Agreements: Revenue is generated from the sale of energy to various non-affiliated parties under long-term PPAs. Amounts are recognized as revenue based on rates stipulated in the respective PPAs when energy and any related renewable energy attributes are delivered. Sales-type leases: Certain residential leased solar energy systems are classified as sales-type leases because the net present value (“NPV”) of the minimum lease payments per the contract, excluding the portion of payments representing executory costs, equals or exceeds 90% of the excess of the fair value of the leased property to the lessor at lease inception. For such solar energy systems, the NPV of the minimum lease payments, net of executory costs, is recognized as revenue when the lease is placed in service. This NPV includes fixed and determinable state or local rebates defined in the minimum lease payments under the lease but excludes performance-based incentives (“PBI Rebates”) because these rebates are not fixed and determinable as they relate to the generation of electricity from the leased solar energy system, and therefore, represent contingent revenue recognized as revenue upon cash receipt. This NPV, as well as that of the residual value of the lease at termination, are recorded as financing receivables in the condensed consolidated balance sheets. The difference between the initial net amounts and the gross amounts is amortized to revenue over the lease term using the effective interest method. Revenue representing executory costs to operate and maintain the leased solar energy system is recognized on a straight-line basis over the 20-year lease term. The residual values of solar energy systems are determined at the inception of the lease applying an estimated system fair value at the end of the lease term. As all the leases owned by the Predecessor have been placed into service, all revenue related to the NPV of the minimum lease payments has been recognized as of December 28, 2014. Accordingly, there was no sales-type lease revenue recognized on the financial statements for the three and six months ended June 28, 2015. Operating leases: For those residential systems classified as operating leases, revenue associated with renting the solar energy system and executory costs is recognized on a straight-line basis over the 20-year lease term. State or local rebates defined in the minimum lease payments under the lease that are deemed fixed and determinable are recorded as deferred revenue in the condensed consolidated balance sheets when the lease is placed in service and amortized to revenue on a straight-line basis over the 20-year lease term. PBI Rebates representing contingent revenue are recognized as revenue upon cash receipt. In addition, the Partnership also recognizes lease revenue for the Maryland Solar Project, which is subject to a solar lease agreement that expires on December 31, 2019, with an affiliate of First Solar as the lessee. Revenue generated primarily from various non-affiliated parties under long-term PPA contracts are accounted for as operating leases. Operating revenues to date are comprised of revenues generated from solar energy systems leased to residential customers and lease revenue from the Maryland Solar Project. The Partnership Noncontrolling Interests Noncontrolling interests represent the portion of net assets in consolidated subsidiaries that are not attributable, directly or indirectly, to the Partnership Partnership noncontrolling Partnership Partnership Cost of Operations Cost of operations includes operation and maintenance costs related to the operating projects as well as cost recognized on sales-type leases and is recognized when the leased solar energy system is placed in service or sold. Cost recognized on sales-type leases includes initial direct costs to complete a leased solar energy system, such as costs for constructing a solar energy system inclusive of dealer payments, freight charges and direct lease costs. Income Taxes Deferred tax assets and liabilities are recognized for temporary differences between financial statement and income tax bases of assets and liabilities. Valuation allowances are provided against deferred tax assets when management cannot conclude that it is more likely than not that some portion or all deferred tax assets will be realized. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Partnership, which has elected to be treated as a corporation for federal income tax purposes, Partnership Business Combinations The Partnership the Partnership’s Partnership Partnership Share-Based Compensation Expense The Partnership grant-date of Class A shares, and accounts for share-based compensation expense by amortizing the fair value on a straight-line basis over the requisite vesting period, less estimated forfeitures. There were no share-based awards issued for the three and six months ended June 28, 2015. Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued an update to the standards for the presentation of debt issuance costs to reduce complexity in accounting standards and to align with International Financial Reporting Standards. The updated standard requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability. U.S. GAAP previously required debt issuance costs to be reflected as an asset on the Partnership’s Partnership Partnership In February 2015, the FASB issued a new standard which modifies existing consolidation guidance for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. The new consolidation guidance is effective for the Partnership Partnership In May 2014, the FASB issued a new revenue recognition standard based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The new revenue recognition standard becomes effective for the predecessor in the first quarter of 2017, and is to be applied retrospectively using one of two prescribed methods. The Partnership

Business Combinations

Business Combinations	6 Months Ended
	Jun. 28, 2015
Business Combinations [Abstract]
Business Combinations	Note 3. Business Combinations Acquisition accounting is dependent upon certain valuations and other studies that must be completed as of the acquisition date. The judgments made in the context of the purchase price allocation can materially impact the Partnership’s future results of operations. For the acquisitions completed during the three months ended June 28, 2015, the Partnership obtained valuations from a third-party valuation specialist. The valuations calculated from these estimates were based on information available at the acquisition date. Partnership’s On June 24, 2015, the Partnership acquired a 100% interest in the Maryland Solar Project Entity, and a 49% indirect interest in each of the Solar Gen 2 Project, the North Star Project and the Lost Hills Blackwell Project, each of which is described in more detail below: Maryland Solar The Maryland Solar Project, located in Maryland, represents a fully operational 20 MW grid-connected system contracted to serve a 20-year PPA with FirstEnergy Solutions, a subsidiary of FirstEnergy Corp. Solar Gen 2 The Solar Gen 2 Project, located in California, is a fully operational 150 MW grid-connected system spanning three separate 50 MW sites. Electricity generated by the three separate systems is contracted to serve a 25-year PPA with San Diego Gas & Electric Company, a subsidiary of Sempra Energy. North Star The North Star Project, located in California, is a fully operational 60 MW grid-connected system, which commenced operations in the second quarter of 2015, contracted to serve a 20-year PPA with Pacific Gas and Electric Company, a subsidiary of PG&E Corporation. Lost Hills Blackwell The Lost Hills Blackwell Project, located in California, is a fully operational 32 MW grid-connected system, which commenced operations in the second quarter of 2015, contracted to serve a 25-year PPA with Pacific Gas and Electric Company, a subsidiary of PG&E Corporation, starting in 2019. Lost Hills Blackwell The purchase allocation for the acquired assets and liabilities of the above Project Entities (in thousands) Fair Value Property, plant and equipment $ 56,497 Equity method investment - Solar Gen 2 216,483 Equity method investment - North Star 103,849 Equity method investment - Lost Hills Blackwell 34,121 Asset retirement obligation (2,130 ) Total purchase price $ 408,820 The following unaudited pro forma supplementary data gives effect to the acquisitions as if the transactions had occurred on December 30, 2013. The unaudited pro forma supplementary data is provided for informational purposes only and should not be construed as indicative of the Partnership’s results of operations had the acquisitions been consummated on the date assumed or of the Partnership’s results of operations for any future date. Six Months Ended June 28, June 29, (in thousands) 2015 2014 Operating revenues $ 7,125 $ 4,572 Net income (loss) (15,765 ) 3,860 Net income attributable to 8point3 Energy Partners LP Class A shares 995 — Net income per Class A share - Basic and Diluted $ 0.05 $ —

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates	6 Months Ended
	Jun. 28, 2015
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Investment in Unconsolidated Affiliates	Note 4. Investment in Unconsolidated Affiliates The Partnership obtained the fair values of its investments in unconsolidated affiliates based on an external valuation report as of the date of the IPO. The Partnership’s investments in its unconsolidated affiliates as of June 28, 2015 are as follows: Projects Solar Gen 2 North Star Lost Hills Blackwell Total (in thousands) Investments in unconsolidated affiliates as of IPO $ 216,483 $ 103,849 $ 34,121 $ 354,453 Equity in earnings in unconsolidated affiliates during the six months ended June 28, 2015 152 25 41 218 Investments in unconsolidated affiliates as of June 28, 2015 $ 216,635 $ 103,874 $ 34,162 $ 354,671 The following table presents summarized financial information for SG2 Holdings, LLC (“SG2 Holdings”), a significant investee, as derived from the unaudited consolidated financial statements of SG2 Holdings for the three and six months ended June 30, 2015 and as of June 30, 2015: Three Months Ended Six Months Ended June 30, June 30, (in thousands) 2015 2015 Summary statement of operations information: Revenue $ 12,219 $ 19,963 Operating expenses 7,820 15,670 Net income 4,443 4,343 As of June 30, 2015 Summary balance sheet information: Current assets $ 18,442 Long-term assets 716,585 Current liabilities 10,288 Long-term liabilities 4,802 . The following table presents summarized financial information for NS Solar Holdings, LLC (“North Star Holdings”), a significant investee, as derived from the unaudited consolidated financial statements of North Star Holdings for the three and six months ended June 30, 2015 and as of June 30, 2015: Three Months Ended Six Months Ended June 30, June 30, (in thousands) 2015 2015 Summary statement of operations information: Revenue $ 1,098 $ 1,098 Operating expenses 689 689 Net income 489 489 As of June 30, 2015 Summary balance sheet information: Current assets $ 6,276 Long-term assets 308,825 Current liabilities 5,315 Long-term liabilities 1,932

Balance Sheet Components

Balance Sheet Components	6 Months Ended
	Jun. 28, 2015
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	Note 5. Balance Sheet Components Financing Receivables The Partnership’s net investment in sales-type leases presented in “Accounts receivable and short-term financing receivables, net” and “Long-term financing receivables, net” on the condensed consolidated balance sheets is as follows: As of June 28, December 28, (in thousands) 2015 2014 Minimum lease payment receivable, net(1) $ 109,144 $ 112,087 Unguaranteed residual value 12,992 13,068 Less: unearned income (35,007 ) (36,742 ) Net financing receivables $ 87,129 $ 88,413 Short-term financing receivable, net(2) $ 2,808 $ 2,778 Long-term financing receivables, net(2) $ 84,321 $ 85,635 (1) Allowance for doubtful accounts was $0.2 million and zero as of June 28, 2015 and December 28, 2014, respectively. (2) Accounts receivable and short-term financing receivable, net on the condensed consolidated balance sheets includes accounts receivable from operating leases of $0.4 million and $0.1 million as of June 28, 2015 and December 28, 2014, respectively. As of June 28, December 28, (in thousands) 2015 2014 Cash grants and rebates receivable Cash grants and rebates receivables(1) $ — $ 1,216 Prepaid expense and other current assets Reimbursable network upgrade costs (2) $ 4,314 $ — Other current assets (3) 1,803 — Total $ 6,117 $ — Property and equipment, net Solar energy systems utility $ 56,497 Leased solar energy systems 81,238 80,678 Construction-in-progress Project assets(2) 308,524 84,436 $ 446,259 $ 165,114 Less: accumulated depreciation(4) (9,253 ) (6,906 ) Total $ 437,006 $ 158,208 Other long-term assets Reimbursable network upgrade costs (2) $ 24,445 $ — (1) The federal Section 1603 cash grant program, from which the Partnership’s Predecessor had benefitted, expired on December 28, 2014 and the Partnership no longer benefits from cash grants nor rebate revenue. The Partnership’s Predecessor did not recognize any cash grants in the three and six months ended June 28, 2015, as all cash grants have been awarded, collected and recognized as of December 28, 2014. Previously, the Partnership’s Predecessor recognized $11.9 million of cash grants in the three and six months ended June 29, 2014, of which less than $6.2 million reduced the carrying amount of the operating lease assets and $5.7 million reduced sales-type lease cost of operations. (2) Throughout fiscal years 2013 and 2014, in relation to the construction of the Quinto Project, the Predecessor incurred construction costs related to the network upgrade of a transmission grid belonging to a utility company. These costs are reimbursable by the utility over five years when the project reaches commercial operation. In the early stages of construction, the Predecessor classified these costs as construction-in progress – project assets in the Property and equipment, net line item of the consolidated financial statements. As the Quinto Project is expected to achieve COD in October 2015, the Partnership reclassified such cost as other assets, current and long term, on the consolidated financial statements. (3) Other current assets included $1.7 million due from SunPower related to system output performance warranties and system repairs in connection with $0.4 million of system output performance warranty accrual and $1.3 million of system repairs accrual recorded in the “Accounts payable and other current liabilities” line item on the condensed consolidated balance sheets as of June 28, 2015. (4) Depreciation expense in the three and six months ended June 28, 2015 was $0.8 million and $1.5 million, respectively, and in the three and six months ended June 29, 2014 was $0.1 million and $0.9 million, respectively. As of June 28, December 28, (in thousands) 2015 2014 Accounts payable and other current liabilities Residential lease financing fee payable to third-party investors $ — $ 1,865 Accrued project costs — 8,775 Accrued accounts payable 84 — System output performance warranty 420 525 Residential lease system repairs accrual 1,265 660 Interest payable 108 366 Accounts payable to related parties 86 — Income taxes payable — 23 $ 1,963 $ 12,214 Other long-term liabilities Derivative financial instruments $ — $ 3,156 Asset retirement obligations 6,700 — Deferred tax liabilities 97 — Warranty reserves — 818 $ 6,797 $ 3,974

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 28, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6. Commitments and Contingencies Land Use Commitments The Partnership is a party to various agreements that provide for payments to landowners for the right to use the land upon which projects under PPAs are located. Total lease and easement expense was $0.5 million and $0.9 million in the three and six months ended June 28, 2015, respectively, and $0.2 million and $0.5 million in the three and six months ended June 29, 2014, respectively, and is classified as SG&A expenses when the projects are in the construction phase and as costs of operations when the projects have commenced operations in the Partnership’s accompanying condensed consolidated statements of operations. The total minimum lease and easement commitments at June 28, 2015 under these land use agreements are as follows: (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Land use payments $ — $ 1,096 $ 1,131 $ 1,167 $ 1,524 $ 46,341 $ 51,259 Product Warranties The following table summarizes accrued warranty activity for the three and six months ended June 28, 2015 and the three and six months ended June 29, 2014: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 817 $ 817 $ 818 $ 817 Settlements and adjustments during the period (817 ) — (818 ) — Balance at the end of the period $ — $ 817 $ — $ 817 The product warranties included in the Predecessor’s combined balance sheets represent the estimate of the expected costs that could result from these warranties provided in connection with the sales-type leases. Due to the pass-through nature of the warranty from SunPower as the original equipment manufacturer, warranty reserves on sale-type leases that had been allocated to the Predecessor on a carve-out basis are no longer reflected on the Partnership’s financial statements as they are an obligation of SunPower. Solar Energy System Performance Warranty Lease agreements require the Partnership to undertake a system output performance warranty. The Partnership has recorded in “Accounts payable and other current liabilities” amounts related to these system output performance warranties totaling $0.4 million and $0.5 million as of June 28, 2015 and December 28, 2014, respectively. The Partnership has also recorded in “Other current assets” amounts of $0.4 million and zero as of June 28, 2015 and December 28, 2014, respectively, relating to anticipated performance warranty reimbursements from the O&M provider. The following table summarizes accrued solar energy systems warranty activity for the three and six months ended June 28, 2015 and three and six months ended June 29, 2014: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 487 $ 95 $ 525 $ — Settlements and adjustments during the period (67 ) (56 ) (105 ) 39 Balance at the end of the period $ 420 $ 39 $ 420 $ 39 Asset Retirement Obligations The Partnership’s AROs are based on estimated third-party costs associated with the decommissioning of the applicable project assets. These costs may increase or decrease in the future as a result of changes in regulations, engineering designs and technology, permit modifications, inflation, or other factors. Decommissioning activities generally are made over a period of time commencing at the end of the system’s life. The following table summarizes ARO activity for the three and six months ended June 28, 2015 and June 29, 2014, respectively: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 903 $ — $ — $ — ARO assumed in acquisition 2,130 2,130 Liabilities incurred during period 3,667 — 4,570 — Balance at the end of the period $ 6,700 $ — $ 6,700 $ — Legal Proceedings In the normal course of business, the Partnership may be notified of possible claims or assessments. The Partnership will record a provision for these claims when it is both probable that a liability has been incurred and the amount of the loss, or a range of the potential loss, can be reasonably estimated. These provisions are reviewed regularly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information or events pertaining to a particular case. Although the Partnership may, from time to time, be involved in litigation and claims arising out of its operations in the ordinary course of business, the Partnership is not a party to any litigation or governmental or other proceeding that the Partnership believes will have a material adverse impact on our financial position, results of operations, or liquidity. Environmental Contingencies The Partnership reviews its obligations as they relate to compliance with environmental laws, including site restoration and remediation. During the three and six months ended June 28, 2015 and the three and six months ended June 29, 2014, there were no known environmental contingencies that required the Partnership to recognize a liability.

Lease Agreements and Power Purc

Lease Agreements and Power Purchase Agreements	6 Months Ended
	Jun. 28, 2015
Leases Operating [Abstract]
Lease Agreements and Power Purchase Agreements	Note 7. Lease Agreements and Power Purchase Agreements Lease Agreements As of June 28, 2015, the Partnership’s The following table presents the Partnership’s (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Minimum future rentals on residential operating leases placed in service(1) $ 1,844 $ 3,701 $ 3,719 $ 3,740 $ 3,761 $ 50,019 $ 66,784 Maryland Solar lease 3,702 5,277 5,219 5,161 3,954 — 23,313 Total operating leases $ 5,546 $ 8,978 $ 8,938 $ 8,901 $ 7,715 $ 50,019 $ 90,097 (1) Minimum future rentals on operating leases placed in service do not include contingent rentals that may be received from customers under agreements that include performance-based incentives and executory costs. As of June 28, 2015, future maturities of net financing receivables for sales-type leases are as follows: (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Scheduled maturities of minimum lease payments receivable(1) $ 2,761 $ 5,580 $ 5,664 $ 5,751 $ 5,840 $ 83,548 $ 109,144 (1) Minimum future rentals on sales-type leases placed in service do not include contingent rentals that may be received from customers under agreements that include performance-based incentives and executory costs. Power Purchase Agreements Under the terms of various PPAs, the Partnership’s

Debt and Financing Obligations

Debt and Financing Obligations	6 Months Ended
	Jun. 28, 2015
Debt Disclosure [Abstract]
Debt and Financing Obligations	Note 8. Debt and Financing Obligations Term Loan and Revolving Credit Facility On June 5, 2015, OpCo entered into a $525 million credit facility, consisting of a $300 million term loan facility, a $25 million delayed draw term loan facility and a $200 million revolving credit facility. As of June 28, 2015, the effective cash interest rate for the new term loan facility was approximately 2.24% per annum. There will be no principal amortization over the term of the facility. The discount and incremental debt issuance costs associated with the new borrowing were $3.1 million, which included $1.7 million of debt issuance costs paid with a portion of the proceeds and $1.4 million related to a reclassification of capitalized issuance costs on the Predecessor’s historical financial statements, and were reported as a direct deduction from the face amount of the note. The Partnership used the net proceeds of the term loan facility to pay distributions of $129.4 million to First Solar and $168.9 million to SunPower. As of June 28, 2015, the full amount of the $300 million term loan facility and approximately $11.5 million of letters of credit under the revolving credit facility are outstanding. The remaining portion of the revolving credit facility and the delayed draw term loan facility are undrawn. OpCo’s new credit facility is collaterized by a pledge over the equity of OpCo and certain of its domestic subsidiaries. The Partnership and each of OpCo’s domestic subsidiaries, other than certain non-guarantor subsidiaries, have guaranteed the obligations of OpCo under the credit facility. Loans outstanding under the credit facility will bear interest at either (i) a base rate, which is the highest of (x) the federal funds rate plus 0.50%, (y) the administrative agent’s prime rate and (z) one-month LIBOR, in each case, plus an applicable margin; or (ii) one-, two-, three- or six-month LIBOR plus an applicable margin. The unused portion of the revolving credit facility and delayed draw term loan facility is subject to a commitment fee of 0.30% per annum. OpCo may prepay the borrowings under the term loan facility and the delayed draw term loan facility at any time. Subject to certain conditions, the credit facility includes conditional borrowing capacity for incremental commitments to increase the term loan facility and the revolving credit facility to up to $775 million in the aggregate, with any increase in the revolving credit facility not to exceed $100 million. This credit facility contains covenants, including among others, requiring the Partnership to maintain the following financial ratios beginning in the fiscal quarter ending August 31, 2015: (i) a debt to cash flow ratio of not more than (a) 7.00 to 1.00 for the fiscal quarters ending August 31, 2015 through May 31, 2016, (b) 5.50 to 1.00 for the fiscal quarters ending August 31, 2016 through May 31, 2017, and (c) 5.00 to 1.00 for each fiscal quarter ending thereafter; and (ii) a debt service coverage ratio of not less than 1.75 to 1.00. In addition, an event of default occurs under the credit facility upon a change of control. The credit facility defines a change of control as occurring when, among other things, (i) the Sponsors (or either of them) cease to direct the management, directly or indirectly, of the Partnership or OpCo, or (ii) the Sponsors collectively cease to own 35% of the economic interest in OpCo. In addition, this credit facility contains customary non-financial covenants and certain restrictions that will limit the Partnership’s, OpCo’s and certain of the Partnership’s and its domestic subsidiaries’ ability to, among other things, incur or guarantee additional debt and to make distributions on or redeem or repurchase OpCo common units. As of June 28, 2015, the Partnership was in compliance with the debt covenants. The following table summarizes the Partnership’s long-term debt: June 28, 2015 December 28, 2014 (in thousands) Amount Effective Interest Rate Amount Effective Interest Rate Term Loan due June 2020 $ 300,000 2.24 % $ — — less: debt issuance costs (3,054 ) N/A — N/A Total $ 296,946 $ — Quinto Solar Project Financing In order to facilitate the construction of certain projects, the Predecessor obtained non-recourse project loans from third-party financial institutions. On October 17, 2014, the Predecessor, through its wholly-owned subsidiary, the Quinto Project Entity, entered into an approximately $377.0 million credit facility with Santander Bank, N.A., Mizuho Bank, Ltd. and Credit Agricole Corporate & Investment Bank (the “Quinto Credit Facility”) in connection with the construction of the Quinto Project. On June 24, 2015, in connection with the closing of the IPO and the concurrent transfer of the Quinto Project to OpCo, the Quinto Project Entity repaid the full amount outstanding under the Quinto Credit Facility and terminated the agreement early. Immediately before termination, there were outstanding borrowings of $224.3 million under the Quinto Credit Facility. Termination of the Quinto Credit Facility became effective upon full repayment by the Quinto Project Entity on June 24, 2015. The Quinto Project Entity paid a $0.6 million fee for early repayment of the Quinto Credit Facility. As of December 28, 2014, the Predecessor had outstanding borrowings of $61.5 million, and outstanding letters of credit of $3.2 million. The fee paid under the Quinto Credit Facility for the letters of credit was immaterial during the three and six months ended June 28, 2015 and June 29, 2014, respectively, and was recognized as interest expense in the condensed consolidated statement of operations. Residential Lease Financing The Predecessor entered into two financing arrangements under which leased solar energy systems were financed by two third-party investors. Under the terms of these financing arrangements, the investors provided upfront payments to the Predecessor, which the Predecessor recognized as a financing obligation that is reduced over the specified term of the arrangement as customer receivables and federal cash grants are received by the third-party investors. Non-cash interest expense is recognized on the Partnership’s condensed consolidated statements of operations using the effective interest rate method calculated at a rate of approximately 14%-15%. As of December 28, 2014, the Predecessor’s accrued financing fee was $1.9 million due for the undrawn commitment of the outstanding financing arrangement which is recorded in accounts payable and other accrued liabilities in the Predecessor’s balance sheet. On January 30, 2015, the Predecessor entered into an agreement with one of the residential lease financing third-party investors that terminated the financing obligation arrangement. In conjunction with the termination of the arrangement, the Predecessor paid $10.8 million to terminate the $10.1 million outstanding financing obligation. On January 23, 2015, the Predecessor entered into an agreement with one of the residential lease financing third-party investors that allowed the Predecessor to repay the outstanding financing obligation and terminate the associated agreements on or before September 30, 2015. This repayment was exercised on May 4, 2015. The Predecessor paid $29.0 million to terminate the $21.1 million outstanding financing obligation and $1.9 million accrued financing fee. August 2011 Letter of Credit Facility with Deutsche Bank In August 2011, the Predecessor’s parent, SunPower, entered into a letter of credit facility agreement with Deutsche Bank, as administrative agent, and certain financial institutions. Payment of obligations under the letter of credit facility is guaranteed by the majority shareholder of SunPower, Total S.A. The letter of credit facility provides for the issuance, upon request by SunPower, of letters of credit by the issuing banks thereunder in order to support certain obligations of SunPower, in an aggregate amount not to exceed $878.0 million for the period from January 1, 2014 through December 31, 2014. As of June 28, 2015 and December 28, 2014, letters of credit issued and outstanding under the August 2011 letter of credit facility with Deutsche Bank for the Quinto Project totaled $48.8 million and $38.3 million, respectively. The associated fees paid to Deutsche Bank for the letters of credit were $0.2 million and $0.4 million, respectively, during the three and six months ended June 28, 2015 and $0.1 million and $0.3 million, respectively, during the three and six months ended June 29, 2014 and were recognized as interest expense in the condensed consolidated statements of operations.

Fair Value

Fair Value	6 Months Ended
	Jun. 28, 2015
Fair Value Disclosures [Abstract]
Fair Value	Note 9. Fair Value Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement (observable inputs are the preferred basis of valuation): · Level 1—Quoted prices in active markets for identical assets or liabilities. · Level 2—Measurements are inputs that are observable for assets or liabilities, either directly or indirectly, other than quoted prices included within Level 1. · Level 3—Prices or valuations that require management inputs that are both significant to the fair value measurement and unobservable. Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the Partnership’s assets and liabilities measured at estimated fair value on a recurring basis, categorized in accordance with the fair value hierarchy: June 28, 2015 December 28, 2014 FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS (in thousands) Level 1 Level 2 Total Level 1 Level 2 Total Liabilities Derivative financial instruments $ — $ — $ — $ — $ 3,156 $ 3,156 Total liabilities $ — $ — $ — $ — $ 3,156 $ 3,156 The Predecessor entered into interest rate swap agreements, designated as cash flow hedges, in the fourth quarter of the year ended December 28, 2014 on the outstanding and forecasted future borrowings under the Quinto Credit Facility to reduce the impact of changes in interest rates. As of June 28, 2015 and December 28, 2014, the Predecessor Predecessor

Noncontrolling Interests

Noncontrolling Interests	6 Months Ended
	Jun. 28, 2015
Noncontrolling Interest [Abstract]
Noncontrolling Interests	Note 10. Noncontrolling Interests Noncontrolling interests represent the portion of net assets in consolidated subsidiaries that are not attributable, directly or indirectly, to the Partnership. For accounting purposes, the holders of noncontrolling interests of the Partnership include the Sponsors, which are SunPower and First Solar, as described in Note 1, and third-party investors under the tax equity financing facilities. As of June 28, 2015, First Solar and SunPower had noncontrolling interests of 30.6% and 40.0%, respectively, in OpCo. In addition, certain subsidiaries of OpCo have entered into tax equity financing facilities with third-party investors under which the parties invest in entities that hold the solar power systems. The Partnership, through OpCo, holds controlling interests in these less-than-wholly-owned entities and has therefore fully consolidated these entities. The Partnership accounts for the portion of net assets using the HLBV Method in the consolidated entities attributable to the investors as "Redeemable noncontrolling interests" and "Noncontrolling interests" in its consolidated financial statements. Noncontrolling interests in subsidiaries that are redeemable at the option of the noncontrolling interest holder are classified as "Redeemable noncontrolling interests in subsidiaries" between liabilities and equity on the condensed consolidated balance sheets. As of June 28, 2015, redeemable noncontrolling interests and noncontrolling interests were zero and $0.4 million, respectively. During the three and six months ended June 28, 2015 and June 29, 2014, such subsidiaries of OpCo received $1.0 million and zero, respectively, in contributions from investors under the related facilities and attributed $0.7 million and zero, respectively, in losses to the third-party investors primarily as a result of allocating certain assets, including tax credits, if any, to the investors. The following table presents the noncontrolling interest balances by entity, reported in shareholders’ equity in the consolidated balance sheets as of June 28, 2015 and December 28, 2014: As of June 28, December 28, (in thousands) 2015 2014 First Solar $ 125,374 $ — SunPower 122,592 — Tax equity investors 390 — Total $ 248,356 $ —

Comprehensive Income (Loss)

Comprehensive Income (Loss)	6 Months Ended
	Jun. 28, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Comprehensive Income (Loss)	Note 11. Comprehensive Income (Loss) The components of accumulated other comprehensive income (loss) and other comprehensive income (loss) excluding noncontrolling interest, are summarized as follows: Net Unrealized Gain (Losses) Accumulated Cash Flow Other Hedging Comprehensive (in thousands) Instrument Income (Loss) Balance at December 28, 2014 $ (3,156 ) $ (3,156 ) Other comprehensive income on cash flow hedges $ 3,156 $ 3,156 Balance at June 28, 2015 $ — $ —

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 28, 2015
Stockholders Equity Note [Abstract]
Shareholders' Equity	Note 12. Shareholders’ Equity The Partnership’s partnership agreement authorizes the issuance of an unlimited number of Class A shares. The Partnership’s Class A shareholders have only limited voting rights and are not entitled to elect the General Partner or its directors. The Partnership’s Class A shares and Class B shares represent limited partner interests in the Partnership. The holders of Class A shares and Class B shares are entitled to exercise the rights or privileges available to limited partners under the partnership agreement, but only holders of Class A shares are entitled to participate in the Partnership’s distributions. The Sponsors were issued Class B shares in connection with the IPO described below. Through their ownership of Holdings, the Sponsors hold all of the incentive distribution rights (“IDRs”) in OpCo, which represent a variable interest in distributions after certain distribution thresholds are met. Initial Public Offering On June 24, 2015, the Partnership were deducted from the gross proceeds from the IPO As a result, as of June 28, 2015, the Partnership owned a 29.4% limited liability company interest in OpCo as well as a controlling noneconomic managing member interest in OpCo. As of June 28, 2015, the Sponsors collectively owned 48,000,000 Class B shares in the Partnership, with SunPower and First Solar having owned 27,184,070 and 20,815,930 Class B shares, respectively, and together, having owned a noncontrolling 70.6% limited liability company interest in OpCo. The Partnership received net proceeds of $393.8 million from the sale of the Class A shares after deducting underwriting fees and structuring fees (exclusive of offering expenses paid by the Sponsors). The Partnership used all of the net proceeds of the IPO to purchase 20,000,000 OpCo common units from OpCo. OpCo (i) used approximately $154.4 million of such net proceeds to make a cash distribution to First Solar and, approximately $201.6 million of such net proceeds to make a cash distribution to SunPower and (ii) retained approximately $37.8 million of such net proceeds for general purposes, including to fund future acquisition opportunities. As of June 28, 2015, the following shares of the Partnership were outstanding: Number Shares Outstanding Shareholder Class A shares 20,000,000 Public Class B shares 20,815,930 First Solar Class B shares 27,184,070 SunPower Total shares outstanding 68,000,000

Share-based Compensation

Share-based Compensation	6 Months Ended
	Jun. 28, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Compensation	Note 13. Share The Partnership adopted the 8point3 General Partner, LLC Long-Term Incentive Plan (the “LTIP”) for employees, directors and consultants of the General Partner or its affiliates who perform services for the Partnership or its affiliates. Awards under the LTIP may consist of unrestricted shares, restricted shares, restricted share units, options, share appreciation rights and distribution equivalent rights. The LTIP limits the number of shares that may be delivered pursuant to awards to 2,000,000 Class A shares and provides that no director may receive awards in any calendar year with a grant date value in excess of $250,000. Shares that are withheld to satisfy exercise price or tax withholding obligations are available for delivery pursuant to other awards. The LTIP will expire upon the earliest of the date established by the board of directors or a committee thereof, the tenth anniversary of its adoption or the date that no shares remain available under the LTIP for awards. Upon termination of the LTIP, awards then outstanding will continue pursuant to the terms of their grants. Class A shares to be delivered pursuant to awards under the LTIP may be Class A shares acquired in the open market, Class A shares already owned by the General Partner, Class A shares acquired by the General Partner from the Partnership or from any other person, or any combination thereof. Participants will not pay any consideration for the Class A shares they receive, nor will the Partnership receive any remuneration for these shares as the Partnership intends these awards to serve as a means of incentive compensation for performance. The committee has the discretion to determine the employees, consultants and directors to whom equity awards shall be granted, the number of shares to be granted, and the vesting and other terms of the award as applicable (such as whether the award will be based on the achievement of specific financial or performance metrics). The Partnership measures compensation expense for all share-based payment awards based on estimated grant-date fair values of Class A shares, and accounts for share-based compensation expense by amortizing the fair value on a straight-line basis over the requisite vesting period, less estimated forfeitures. There were no share-based compensation expenses for the three and six months ended June 28, 2015.

Net Income Per Share

Net Income Per Share	6 Months Ended
	Jun. 28, 2015
Earnings Per Share [Abstract]
Net Income Per Share	Note 14. Net Income Per Share Basic net income per share is computed by dividing net income attributable to Class A shareholders by the weighted average number of Class A shares outstanding for the period from the IPO completion date of June 24, 2015 to the quarter ended June 28, 2015. Diluted net income per share is computed using basic weighted average Class A shares outstanding plus, if dilutive, any potentially dilutive securities outstanding during the period using the treasury-stock-type method. Pursuant to the Exchange Agreement, among the Partnership, the General Partner, OpCo, a wholly owned subsidiary of SunPower and a wholly owned subsidiary of First Solar, the Sponsors can tender OpCo common units and an equal number of such Sponsor’s Class B shares for redemption, and the Partnership has the right to directly purchase the tendered units for, subject to the approval of its conflicts committee, cash or Class A shares. If Class B shares were converted into Class A shares, the net income attributable to Class A shares would proportionately increase, resulting in no change to net income per share for the period from the IPO closing date to the quarter ended June 28, 2015. In addition, there were no potentially dilutive securities (including any stock options, restricted stock and restricted stock units) for the three and six months ended June 28, 2015, respectively . Accordingly, basic and diluted net income per share were the same for each of the three and six months ended June 28, 2015. Three Six Months Ended June 28, June 28, (in thousands, except per share amounts) 2015 2015 Basic net income per share: Numerator: Net income attributable to Class A shareholders $ 145 $ 145 Denominator: Basic weighted-average shares 20,000 20,000 Basic net income per share $ 0.01 $ 0.01 Diluted net income per share: Numerator: Net income attributable to Class A shareholders $ 145 $ 145 Add: Additional net income attributable to Class A shares due to increased percentage ownership in OpCo, net of tax 91 91 $ 236 $ 236 Denominator: Basic weighted-average shares 20,000 20,000 Effect of dilutive securities: Class B shares (1) 12,500 12,500 Diluted weighted-average shares 32,500 32,500 Diluted net income per share $ 0.01 $ 0.01 (1) Up to the amount of OpCo common units held by Sponsors

Related Parties

Related Parties	6 Months Ended
	Jun. 28, 2015
Related Party Transactions [Abstract]
Related Parties	Note 15. Related Parties Management Services Agreements Immediately prior to the completion of the IPO on June 24, 2015, the Partnership, together with the General Partner, OpCo and Holdings, entered into similar but separate Management Services Agreements (the “MSAs”) with affiliates of each of the Sponsors (each, a “Service Provider”). Under the MSAs, the Service Providers will provide or arrange for the provision of certain administrative and management services for the Partnership and certain of its subsidiaries, including managing the Partnership’s day-to-day affairs, in addition to those services that are provided under existing O&M agreements and asset management agreements (“AMAs”) between affiliates of the Sponsors and certain of the subsidiaries of the Partnership. In the case of the First Solar MSA and the SunPower MSA, OpCo will pay each Service Provider an annual management fee of $0.6 million and $1.1 million, respectively, in monthly installments, and subject to annual adjustments for inflation. Between December 1, 2015 and November 30, 2016, each Service Provider will have a one-time right to increase the management fee by an amount not to exceed 15%. Costs incurred for these services were $0.02 million for each of the three and six months ended June 28, 2015. Engineering, Procurement and Construction Agreements Various projects are designed, engineered, constructed and commissioned pursuant to EPC agreements with affiliates of the Sponsors, which may include a two- to 10-year system warranty against defects in materials, construction, fabrication and workmanship, and in some cases, may include a 25-year power and product warranty on certain modules. As of June 28, 2015, certain projects contributed by SunPower are construction in progress and expected to achieve COD in the next two quarters. SunPower as the EPC provider is required to complete the projects and pursusant to the Omnibus Agreement as described below, the Sponsor who contributed the projects that did not achieve COD as of the IPO closing will pay all costs, estimated to be approximately $160 million remaining, required to complete the projects. Operations and Maintenance Agreements and Asset Management Agreements The Project Entities and certain other subsidiaries have entered into O&M agreements and AMAs with affiliates of the Sponsors, as applicable (except where such persons are otherwise subject to O&M agreements or AMAs with unaffiliated third parties). Under the terms of the O&M agreements and the AMAs, such affiliates have agreed to provide a variety of operation, maintenance and asset management services, and certain performance warranties, to the subsidiaries of the Partnership in exchange for fixed annual fees, which are subject to certain adjustments. O&M services to the leased solar energy systems, also known as executory costs, were allocated to the Predecessor by SunPower and disclosed as cost of operations-SunPower in the combined carve-out statement of operations of the Predecessor (as presented in the Prospectus). Costs incurred for these services were $0.2 million for each of the three months ended June 28, 2015 and June 29, 2014 and $0.5 million for each of the six months ended June 28, 2015 and June 29, 2014. Omnibus Agreement In connection with the IPO, the Partnership entered into an omnibus agreement (the “Omnibus Agreement”), with its Sponsors, the General Partner, OpCo and Holdings, under which (i) each Sponsor was granted an exclusive right to perform certain services not otherwise covered by an O&M agreement or an AMA on behalf of the Project Entities contributed by such Sponsor, (ii) with respect to any project in the Initial Portfolio that did not achieve commercial operation as of the closing of the IPO, the Sponsor who contributed such project will pay to OpCo all costs required to complete such project, as well as certain liquidated damages in the event such project fails to achieve operability pursuant to an agreed schedule, (iii) each Sponsor agreed to certain undertakings on the part of its affiliates who are members of the Project Entities or who provide asset management, construction, operating and maintenance and other services to the Project Entities contributed by such Sponsor, (iv) to the extent a Sponsor continues to post credit support on behalf of a Project Entity after it has been contributed to OpCo, OpCo agreed to reimburse such Sponsor upon any demand or draw under such credit support, and the Sponsor agreed to maintain such support pursuant to the applicable underlying contractual or regulatory requirements, (v) each Sponsor agreed to indemnify OpCo for any costs it incurs with respect to certain tax-related events and events in connection with tax equity financing arrangements, and (vi) the parties agreed to a mutual undertaking regarding confidentiality and use of names, trademarks, trade names and other insignias. Purchase and Sale Agreements Prior to the closing of the IPO, each of (i) SSCA XIII Holding Company, LLC, an indirect subsidiary of OpCo and the holder of the Quinto Project Entity (“Quinto Holdings”), (ii) SSCA XXXI Holding Company, LLC, an indirect subsidiary of OpCo and the holder of the RPU Project Entity (“RPU Holdings”), and (iii) SunPower Commercial Holding Company I, LLC, an indirect subsidiary of OpCo and the holder of the UC Davis Project Entity and the Macy’s Project Entities (“C&I Holdings,” and together with Quinto Holdings and RPU Holdings, the “SP Holding Companies”), entered into purchase and sale agreements (collectively, the “PSAs”) with affliates of SunPower in connection with SunPower’s contribution of the SP Holding Companies to OpCo, and also entered into certain tax equity financing arrangements with third party investors to finance the purchases of the SP Holding Companies. Pursuant to the PSAs, the purchase price will be paid in installments. The purchase price payments remaining as of June 28, 2015 will be funded by the tax equity investors’ capital contributions, which will be made when the projects meet certain construction milestones, with final installment payments due upon COD. During the three months ended June 28, 2015, the SP Holding Companies received as capital contributions from tax equity investors a total amount of $1.0 million, and transferred an equal amount to affiliates of SunPower as delayed purchase price payments. The aggregate remaining purchase price payments are estimated to be approximately $200.0 million as of June 28, 2015 and will be funded by additional capital contributions of the tax equity investors. Such contributions from the tax equity investors will be received by the Partnership and the Partnership will transfer the received funds to affiliates of SunPower for the remaining purchase price payments. Maryland Solar Lease Arrangement The Maryland Solar Project Entity has leased the Maryland Solar Project to an affiliate of First Solar. Under the arrangement, First Solar’s affiliate is obligated to pay a fixed amount of rent that is set based on the expected operations of the plant. The lease agreement will expire on December 31, 2019. Operating Expense Allocations The Predecessor’s condensed carve-out financial statements include allocations of certain SunPower operating expenses. The allocations include: (i) charges that were incurred by SunPower that were specifically identified as attributable to the Predecessor; and (ii) an allocation of applicable SunPower operating expenses based on the proportional level of effort attributable to the operation of the Predecessor’s portfolio of solar energy systems leased to residential homeowners and projects under construction. These expenses include legal, accounting, tax, treasury, information technology, insurance, employee benefit costs, human resources, procurement and other corporate services and infrastructure costs. The allocation of applicable SunPower operating expenses was principally based on management’s estimate of the proportional level of effort devoted by corporate resources. The amounts allocated to the Predecessor related to SunPower operating expenses were $3.0 million and $4.8 million in the three and six months ended June 28, 2015 and $0.6 million and $0.4 million in the three and six months ended June 29, 2014, respectively, and are disclosed as SG&A expenses on the condensed consolidated statement of operations. SunPower Investment prior to IPO Certain of the Predecessor’s expenses were paid by SunPower and are reflected as “SunPower Investment prior to IPO” on the condensed consolidated balance sheets.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 28, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 16. Income Taxes The provision for income taxes differed from the amount computed by applying the statutory U.S. federal rate of 35% primarily due to valuation allowances during the Predecessor period, the tax impact of noncontrolling interest, the tax impact of equity in earnings, and state tax rates (net of federal benefit) in various jurisdictions, most significantly California. All tax expense after the IPO closing date is deferred tax expense and the Partnership does not expect to pay any cash taxes in the period after the IPO closing date covered by these financial statements. The Partnership’s financial reporting year-end is November 30 while its tax year-end is December 31. The Partnership has elected to base the tax provision on the financial reporting year; therefore, it will have no taxable income in 2015. The provision accrued at the financial reporting year-end will be a discrete period computation, and the tax credits and permanent differences recognized in that accrual will be those generated between the tax year-end date and the financial reporting year-end date. Although organized as a limited partnership under state law, the Partnership elected to be treated as a corporation for U.S. federal income tax purposes. Accordingly, the Partnership is subject to U.S. federal income taxes at regular corporate rates on its net taxable income, and distributions it makes to holders of its Class A shares will be taxable as ordinary dividend income to the extent of its current and accumulated earnings and profits as computed for U.S. federal income tax purposes. The Partnership accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Partnership recognizes deferred tax assets to the extent that it believes these assets are more likely than not to be realized. In making such a determination, the Partnership considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Partnership determines that it would be able to realize its deferred tax assets in the future in excess of their net recorded amount, it would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Partnership records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) it determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Partnership recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

Segment Information

Segment Information	6 Months Ended
	Jun. 28, 2015
Segment Reporting [Abstract]
Segment Information	Note 17. Segment Information The Partnership is engaged in one reportable segment that operates a portfolio of solar energy generation systems. It operates as a single reportable segment based on the “management” approach. This approach designates the internal reporting used by management for making decisions and assessing performance as the source of the reportable segments. All operating revenues for the three and six months ended June 28, 2015 and June 29, 2014 were from the Maryland Solar Project and residential lease customers located in the United States. No operating revenues by a single residential customer exceeded 10% of total operating revenues in the each of those reporting periods. Long-lived assets consisting of property and equipment, net, were located in the United States.

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 28, 2015
Subsequent Events [Abstract]
Subsequent Event	Note 18. Subsequent Events On July 14, 2015, the Partnership filed a Form S-8 for the LTIP, under which 2,679 Class A shares were issued to the three independent members of the board of directors. On June 18, 2015, the Partnership granted the underwriters an option to purchase up to an additional 3,000,000 Class A shares representing limited partner interests in the Partnership at the IPO price less underwriting discount and structuring fee, for 30 days after the date of the prospectus. As a result of the expiration of the underwriter’s option to purchase additional shares 30 days from the date of the Prospectus, the Partnership issued additional Class B shares of 1,300,995 and 1,699,005 to First Solar and SunPower, respectively. Therefore, as of July 19, 2015, the Partnership owns 28.2% of the limited liability company interest in OpCo On July 17, 2015, OpCo entered into interest swap agreements intended to hedge the interest rate risk on the outstanding and forecasted future borrowings under the term loan with an aggregate notional value of $240 million. Under the interest rate swap agreements, OpCo will pay a fixed swap rate of interest of 1.55% and the counterparties to the agreements will pay a floating interest rate based on three-month LIBOR at quarterly intervals through the maturity date of August 31, 2018. OpCo also has the right to cancel the interest rate swap agreements on August 31, 2016 and any quarterly fixed payment date thereafter with a minimum of five business days’ notification.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 28, 2015
Accounting Policies [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The carrying values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their respective fair values due to their short-term maturities. Derivative financial instruments are carried at fair value based on quoted market prices for financial instruments with similar characteristics. Unrealized gains and losses of the effective portion of derivative financial instruments are excluded from earnings and reported as a component of accumulated other comprehensive loss in the condensed consolidated balance sheets. The ineffective portion of derivatives financial instruments are included in other income (expense), net in the condensed consolidated
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity during a period from non-owner sources. The Partnership its income
Equity Method Investments	Equity Method Investments The Partnership uses the equity method of accounting for equity investments where it has the ability to significantly influence the operations or financial decisions of the investee but does not own a majority interest. It considers the participating and protective rights it has as well as the legal form of the investee when evaluating whether it has the ability to exercise significant influence. Equity method investments are included in “Investment in unconsolidated affiliates” in the accompanying condensed consolidated balance sheets. The Partnership monitors investments in equity affiliates for impairment and records reductions in carrying values if the carrying amount of the investment exceeds its fair value. An impairment charge is recorded when an impairment is deemed to be other-than-temporary. Circumstances that indicate an other-than-temporary decline include factors such as decreases in quoted market prices or declines in operations. The evaluation of an investment for potential impairment requires management to exercise significant judgment and to make certain assumptions. The use of different judgments and assumptions could result in different conclusions. During the three and six months ended June 28, 2015, no impairment losses were recorded related to the Partnership’s equity method investments.
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership
Accounts Receivable and Financing Receivable	Accounts Receivable and Financing Receivable Accounts receivable: Accounts receivable are reported on the condensed consolidated balance sheets at the outstanding invoiced amount for operating lease customers adjusted for any write-offs and estimated allowance for doubtful accounts. The Partnership Financing receivables: Leases are classified as either operating or sales-type leases in accordance with the relevant accounting guidelines. Financing receivables are generated by solar energy systems leased to residential customers under sales-type leases. Financing receivables represent gross minimum lease payments to be received from customers and the systems’ estimated residual value, net of executory costs, unearned income and allowance for estimated losses. The Partnership
Property and Equipment	Property and Equipment Property and equipment, including photovoltaic (“PV”) solar power systems, are stated at cost, less accumulated depreciation. Leased solar energy systems are depreciated to their estimated residual value for the three and six months ended June 29, 2014
Construction-in-Progress	Construction-in-Progress Projects comprised of solar energy systems yet to be leased to residential homeowners and project assets June 28, 2015
Long-Lived Assets	Long-Lived Assets The Partnership Partnership With respect to projects, the Partnership Partnership
Interest Capitalization	Interest Capitalization Interest incurred on funds borrowed to finance construction of projects is capitalized to construction-in-progress until the system is ready for its intended use. When no debt is specifically identified as being incurred in connection with a construction project, the Partnership
Asset Retirement Obligations	Asset Retirement Obligations In some cases the Partnership Partnership Partnership
Contingencies	Contingencies The Partnership If some amount within a range of loss appears at the time to be a better estimate than any other amount within the range, that amount will be accrued. When no amount within the range is a better estimate than any other amount, however, the minimum amount in the range will be accrued. The Partnership
Product Warranties	Product Warranties The Sponsors Sponsors as providers of engineering, procurement and construction (“EPC”) services
Segment Information	Segment Information The Partnership generation It operates as a single reportable segment based on the “management” approach. This approach designates the internal reporting used by management for making decisions and assessing performance as the source of the reportable segments All operating revenues for the three and six months ended June 28, 2015 and June 29, 2014 were from customers located in the United States. No operating revenues by a single customer exceeded 10% of total operating revenues in each of those reporting periods.
Revenue Recognition	Revenue Recognition Power Purchase Agreements: Revenue is generated from the sale of energy to various non-affiliated parties under long-term PPAs. Amounts are recognized as revenue based on rates stipulated in the respective PPAs when energy and any related renewable energy attributes are delivered. Sales-type leases: Certain residential leased solar energy systems are classified as sales-type leases because the net present value (“NPV”) of the minimum lease payments per the contract, excluding the portion of payments representing executory costs, equals or exceeds 90% of the excess of the fair value of the leased property to the lessor at lease inception. For such solar energy systems, the NPV of the minimum lease payments, net of executory costs, is recognized as revenue when the lease is placed in service. This NPV includes fixed and determinable state or local rebates defined in the minimum lease payments under the lease but excludes performance-based incentives (“PBI Rebates”) because these rebates are not fixed and determinable as they relate to the generation of electricity from the leased solar energy system, and therefore, represent contingent revenue recognized as revenue upon cash receipt. This NPV, as well as that of the residual value of the lease at termination, are recorded as financing receivables in the condensed consolidated balance sheets. The difference between the initial net amounts and the gross amounts is amortized to revenue over the lease term using the effective interest method. Revenue representing executory costs to operate and maintain the leased solar energy system is recognized on a straight-line basis over the 20-year lease term. The residual values of solar energy systems are determined at the inception of the lease applying an estimated system fair value at the end of the lease term. As all the leases owned by the Predecessor have been placed into service, all revenue related to the NPV of the minimum lease payments has been recognized as of December 28, 2014. Accordingly, there was no sales-type lease revenue recognized on the financial statements for the three and six months ended June 28, 2015. Operating leases: For those residential systems classified as operating leases, revenue associated with renting the solar energy system and executory costs is recognized on a straight-line basis over the 20-year lease term. State or local rebates defined in the minimum lease payments under the lease that are deemed fixed and determinable are recorded as deferred revenue in the condensed consolidated balance sheets when the lease is placed in service and amortized to revenue on a straight-line basis over the 20-year lease term. PBI Rebates representing contingent revenue are recognized as revenue upon cash receipt. In addition, the Partnership also recognizes lease revenue for the Maryland Solar Project, which is subject to a solar lease agreement that expires on December 31, 2019, with an affiliate of First Solar as the lessee. Revenue generated primarily from various non-affiliated parties under long-term PPA contracts are accounted for as operating leases. Operating revenues to date are comprised of revenues generated from solar energy systems leased to residential customers and lease revenue from the Maryland Solar Project. The Partnership
Noncontrolling Interests	Noncontrolling Interests Noncontrolling interests represent the portion of net assets in consolidated subsidiaries that are not attributable, directly or indirectly, to the Partnership Partnership noncontrolling Partnership Partnership
Cost of Operations	Cost of Operations Cost of operations includes operation and maintenance costs related to the operating projects as well as cost recognized on sales-type leases and is recognized when the leased solar energy system is placed in service or sold. Cost recognized on sales-type leases includes initial direct costs to complete a leased solar energy system, such as costs for constructing a solar energy system inclusive of dealer payments, freight charges and direct lease costs.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for temporary differences between financial statement and income tax bases of assets and liabilities. Valuation allowances are provided against deferred tax assets when management cannot conclude that it is more likely than not that some portion or all deferred tax assets will be realized. The calculation of tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Partnership, which has elected to be treated as a corporation for federal income tax purposes, Partnership
Business Combinations	Business Combinations The Partnership the Partnership’s Partnership Partnership
Share-Based Compensation Expense	Share-Based Compensation Expense The Partnership grant-date of Class A shares, and accounts for share-based compensation expense by amortizing the fair value on a straight-line basis over the requisite vesting period, less estimated forfeitures. There were no share-based awards issued for the three and six months ended June 28, 2015.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued an update to the standards for the presentation of debt issuance costs to reduce complexity in accounting standards and to align with International Financial Reporting Standards. The updated standard requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability. U.S. GAAP previously required debt issuance costs to be reflected as an asset on the Partnership’s Partnership Partnership In February 2015, the FASB issued a new standard which modifies existing consolidation guidance for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. The new consolidation guidance is effective for the Partnership Partnership In May 2014, the FASB issued a new revenue recognition standard based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The new revenue recognition standard becomes effective for the predecessor in the first quarter of 2017, and is to be applied retrospectively using one of two prescribed methods. The Partnership

Description of Business and B27

Description of Business and Basis of Presentation (Tables)	6 Months Ended
	Jun. 28, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Assets Comprise the Partnership's Initial Portfolio	The following table provides an overview of the assets that comprise the Partnership’s initial portfolio (the “ Initial Portfolio”): Remaining Term of Commercial Offtake Agreement Project Operation Date(1) MW(ac)(2) Counterparty (in years)(3) Utility Maryland Solar February 2014 20 First Energy Solutions 17.8 Solar Gen 2 November 2014 150 San Diego Gas & Electric 24.4 Lost Hills Blackwell April 2015 32 City of Roseville/Pacific Gas and Electric 28.5(4) North Star June 2015 60 Pacific Gas and Electric 20.0 RPU October 2015 7 City of Riverside 25.0 Quinto October 2015 108 Southern California Edison 20.0 Commercial & Industrial UC Davis September 2015 13 University of California 20.0 Macy's October 2015 3 Macy's Corporate Services 20.0 Residential Portfolio June 2014 39 Approx. 5,900 homeowners(5) 17.3(6) Total 432 (1) For each utility project that has yet to reach its commercial operation date (“COD”) and for the UC Davis project, COD is the expected COD. For the Macy’s Project, COD represents the expected first date on which all of the solar generation systems within the Macy’s Project will achieve COD. For our Residential Portfolio, COD represents the first date on which all of the residential systems within the Residential Portfolio have achieved COD. (2) The megawatts (“MW”) for the projects in which we own less than a 100% interest or in which we are the lessor under any sale-leaseback financing are shown on a gross basis. For a description of these ownership arrangements, please read the description under “Business—Tax Equity” in the Prospectus. (3) Remaining term of offtake agreement is measured from the later of June 28, 2015 or the COD of the applicable project. (4) Remaining term comprised of 3.5 years on a power purchase agreement (“PPA”) with the City of Roseville, California, followed by a 25-year PPA with Pacific Gas and Electric starting in 2019. (5) Comprised of the approximately 5,900 solar installations located at homes in Arizona, California, Colorado, Hawaii, Massachusetts, New Jersey, New York, Pennsylvania and Vermont, that is held by SunPower Residential I, LLC and has an aggregate nameplate capacity of 39 MW. ( 6 ) Remaining term is the weighted average duration of all of the residential leases .

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
	Jun. 28, 2015
Business Combinations [Abstract]
Purchase Allocation for Acquired Assets and Liabilities	The purchase allocation for the acquired assets and liabilities of the above Project Entities (in thousands) Fair Value Property, plant and equipment $ 56,497 Equity method investment - Solar Gen 2 216,483 Equity method investment - North Star 103,849 Equity method investment - Lost Hills Blackwell 34,121 Asset retirement obligation (2,130 ) Total purchase price $ 408,820
Unaudited Pro Forma Supplementary Data	The following unaudited pro forma supplementary data gives effect to the acquisitions as if the transactions had occurred on December 30, 2013. The unaudited pro forma supplementary data is provided for informational purposes only and should not be construed as indicative of the Partnership’s results of operations had the acquisitions been consummated on the date assumed or of the Partnership’s results of operations for any future date. Six Months Ended June 28, June 29, (in thousands) 2015 2014 Operating revenues $ 7,125 $ 4,572 Net income (loss) (15,765 ) 3,860 Net income attributable to 8point3 Energy Partners LP Class A shares 995 — Net income per Class A share - Basic and Diluted $ 0.05 $ —

Investment in Unconsolidated 29

Investment in Unconsolidated Affiliates (Tables)	6 Months Ended
	Jun. 28, 2015
Partnerships Investments Unconsolidated Affiliates	The Partnership’s investments in its unconsolidated affiliates as of June 28, 2015 are as follows: Projects Solar Gen 2 North Star Lost Hills Blackwell Total (in thousands) Investments in unconsolidated affiliates as of IPO $ 216,483 $ 103,849 $ 34,121 $ 354,453 Equity in earnings in unconsolidated affiliates during the six months ended June 28, 2015 152 25 41 218 Investments in unconsolidated affiliates as of June 28, 2015 $ 216,635 $ 103,874 $ 34,162 $ 354,671
SG2 Holdings
Summary of Financial Information	The following table presents summarized financial information for SG2 Holdings, LLC (“SG2 Holdings”), a significant investee, as derived from the unaudited consolidated financial statements of SG2 Holdings for the three and six months ended June 30, 2015 and as of June 30, 2015: Three Months Ended Six Months Ended June 30, June 30, (in thousands) 2015 2015 Summary statement of operations information: Revenue $ 12,219 $ 19,963 Operating expenses 7,820 15,670 Net income 4,443 4,343 As of June 30, 2015 Summary balance sheet information: Current assets $ 18,442 Long-term assets 716,585 Current liabilities 10,288 Long-term liabilities 4,802
North Star Holdings
Summary of Financial Information	The following table presents summarized financial information for NS Solar Holdings, LLC (“North Star Holdings”), a significant investee, as derived from the unaudited consolidated financial statements of North Star Holdings for the three and six months ended June 30, 2015 and as of June 30, 2015: Three Months Ended Six Months Ended June 30, June 30, (in thousands) 2015 2015 Summary statement of operations information: Revenue $ 1,098 $ 1,098 Operating expenses 689 689 Net income 489 489 As of June 30, 2015 Summary balance sheet information: Current assets $ 6,276 Long-term assets 308,825 Current liabilities 5,315 Long-term liabilities 1,932

Balance Sheet Components (Table

Balance Sheet Components (Tables)	6 Months Ended
	Jun. 28, 2015
Balance Sheet Related Disclosures [Abstract]
Schedule of Financing Receivables	The Partnership’s net investment in sales-type leases presented in “Accounts receivable and short-term financing receivables, net” and “Long-term financing receivables, net” on the condensed consolidated balance sheets is as follows: As of June 28, December 28, (in thousands) 2015 2014 Minimum lease payment receivable, net(1) $ 109,144 $ 112,087 Unguaranteed residual value 12,992 13,068 Less: unearned income (35,007 ) (36,742 ) Net financing receivables $ 87,129 $ 88,413 Short-term financing receivable, net(2) $ 2,808 $ 2,778 Long-term financing receivables, net(2) $ 84,321 $ 85,635 (1) Allowance for doubtful accounts was $0.2 million and zero as of June 28, 2015 and December 28, 2014, respectively. (2) Accounts receivable and short-term financing receivable, net on the condensed consolidated balance sheets includes accounts receivable from operating leases of $0.4 million and $0.1 million as of June 28, 2015 and December 28, 2014, respectively.
Summary of Balance Sheet Components	As of June 28, December 28, (in thousands) 2015 2014 Cash grants and rebates receivable Cash grants and rebates receivables(1) $ — $ 1,216 Prepaid expense and other current assets Reimbursable network upgrade costs (2) $ 4,314 $ — Other current assets (3) 1,803 — Total $ 6,117 $ — Property and equipment, net Solar energy systems utility $ 56,497 Leased solar energy systems 81,238 80,678 Construction-in-progress Project assets(2) 308,524 84,436 $ 446,259 $ 165,114 Less: accumulated depreciation(4) (9,253 ) (6,906 ) Total $ 437,006 $ 158,208 Other long-term assets Reimbursable network upgrade costs (2) $ 24,445 $ — (1) The federal Section 1603 cash grant program, from which the Partnership’s Predecessor had benefitted, expired on December 28, 2014 and the Partnership no longer benefits from cash grants nor rebate revenue. The Partnership’s Predecessor did not recognize any cash grants in the three and six months ended June 28, 2015, as all cash grants have been awarded, collected and recognized as of December 28, 2014. Previously, the Partnership’s Predecessor recognized $11.9 million of cash grants in the three and six months ended June 29, 2014, of which less than $6.2 million reduced the carrying amount of the operating lease assets and $5.7 million reduced sales-type lease cost of operations. (2) Throughout fiscal years 2013 and 2014, in relation to the construction of the Quinto Project, the Predecessor incurred construction costs related to the network upgrade of a transmission grid belonging to a utility company. These costs are reimbursable by the utility over five years when the project reaches commercial operation. In the early stages of construction, the Predecessor classified these costs as construction-in progress – project assets in the Property and equipment, net line item of the consolidated financial statements. As the Quinto Project is expected to achieve COD in October 2015, the Partnership reclassified such cost as other assets, current and long term, on the consolidated financial statements. (3) Other current assets included $1.7 million due from SunPower related to system output performance warranties and system repairs in connection with $0.4 million of system output performance warranty accrual and $1.3 million of system repairs accrual recorded in the “Accounts payable and other current liabilities” line item on the condensed consolidated balance sheets as of June 28, 2015. (4) Depreciation expense in the three and six months ended June 28, 2015 was $0.8 million and $1.5 million, respectively, and in the three and six months ended June 29, 2014 was $0.1 million and $0.9 million, respectively.
Schedule of Account Payables and Other Liabilities	As of June 28, December 28, (in thousands) 2015 2014 Accounts payable and other current liabilities Residential lease financing fee payable to third-party investors $ — $ 1,865 Accrued project costs — 8,775 Accrued accounts payable 84 — System output performance warranty 420 525 Residential lease system repairs accrual 1,265 660 Interest payable 108 366 Accounts payable to related parties 86 — Income taxes payable — 23 $ 1,963 $ 12,214 Other long-term liabilities Derivative financial instruments $ — $ 3,156 Asset retirement obligations 6,700 — Deferred tax liabilities 97 — Warranty reserves — 818 $ 6,797 $ 3,974

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 28, 2015
Total Minimum Lease and Easement Commitments under Land use Agreements	The total minimum lease and easement commitments at June 28, 2015 under these land use agreements are as follows: (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Land use payments $ — $ 1,096 $ 1,131 $ 1,167 $ 1,524 $ 46,341 $ 51,259
Summary of Asset Retirement Obligations	The following table summarizes ARO activity for the three and six months ended June 28, 2015 and June 29, 2014, respectively: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 903 $ — $ — $ — ARO assumed in acquisition 2,130 2,130 Liabilities incurred during period 3,667 — 4,570 — Balance at the end of the period $ 6,700 $ — $ 6,700 $ —
Product Warranties
Summary of Accrued Warranty Activity	The following table summarizes accrued warranty activity for the three and six months ended June 28, 2015 and the three and six months ended June 29, 2014: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 817 $ 817 $ 818 $ 817 Settlements and adjustments during the period (817 ) — (818 ) — Balance at the end of the period $ — $ 817 $ — $ 817
Solar Energy System Performance Warranty
Summary of Accrued Warranty Activity	The following table summarizes accrued solar energy systems warranty activity for the three and six months ended June 28, 2015 and three and six months ended June 29, 2014: Three Months Ended Six Months Ended June 28, June 29, June 28, June 29, (in thousands) 2015 2014 2015 2014 Balance at the beginning of the period $ 487 $ 95 $ 525 $ — Settlements and adjustments during the period (67 ) (56 ) (105 ) 39 Balance at the end of the period $ 420 $ 39 $ 420 $ 39

Lease Agreements and Power Pu32

Lease Agreements and Power Purchase Agreements (Tables)	6 Months Ended
	Jun. 28, 2015
Leases Operating [Abstract]
Minimum Future Rental Receipts on Operating Leases	The following table presents the Partnership’s (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Minimum future rentals on residential operating leases placed in service(1) $ 1,844 $ 3,701 $ 3,719 $ 3,740 $ 3,761 $ 50,019 $ 66,784 Maryland Solar lease 3,702 5,277 5,219 5,161 3,954 — 23,313 Total operating leases $ 5,546 $ 8,978 $ 8,938 $ 8,901 $ 7,715 $ 50,019 $ 90,097 (1) Minimum future rentals on operating leases placed in service do not include contingent rentals that may be received from customers under agreements that include performance-based incentives and executory costs.
Future Maturities of Net Financing Receivables for Sales-type Leases	As of June 28, 2015, future maturities of net financing receivables for sales-type leases are as follows: (in thousands) 2015 (remaining six months) 2016 2017 2018 2019 Thereafter Total Scheduled maturities of minimum lease payments receivable(1) $ 2,761 $ 5,580 $ 5,664 $ 5,751 $ 5,840 $ 83,548 $ 109,144 (1) Minimum future rentals on sales-type leases placed in service do not include contingent rentals that may be received from customers under agreements that include performance-based incentives and executory costs.

Debt and Financing Obligations

Debt and Financing Obligations (Tables)	6 Months Ended
	Jun. 28, 2015
Debt Disclosure [Abstract]
Schedule of Partnership’s Long-term Debt	The following table summarizes the Partnership’s long-term debt: June 28, 2015 December 28, 2014 (in thousands) Amount Effective Interest Rate Amount Effective Interest Rate Term Loan due June 2020 $ 300,000 2.24 % $ — — less: debt issuance costs (3,054 ) N/A — N/A Total $ 296,946 $ —

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 28, 2015
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Estimated Fair Value on Recurring basis	The following tables present the Partnership’s assets and liabilities measured at estimated fair value on a recurring basis, categorized in accordance with the fair value hierarchy: June 28, 2015 December 28, 2014 FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS (in thousands) Level 1 Level 2 Total Level 1 Level 2 Total Liabilities Derivative financial instruments $ — $ — $ — $ — $ 3,156 $ 3,156 Total liabilities $ — $ — $ — $ — $ 3,156 $ 3,156

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	6 Months Ended
	Jun. 28, 2015
Noncontrolling Interest [Abstract]
Schedule of Non-Controlling Interest Balance by Entity	The following table presents the noncontrolling interest balances by entity, reported in shareholders’ equity in the consolidated balance sheets as of June 28, 2015 and December 28, 2014: As of June 28, December 28, (in thousands) 2015 2014 First Solar $ 125,374 $ — SunPower 122,592 — Tax equity investors 390 — Total $ 248,356 $ —

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 28, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Components of Accumulated Other Comprehensive Income (Loss), and Other Comprehensive Income (Loss) Excluding Non-Controlling Interest	The components of accumulated other comprehensive income (loss) and other comprehensive income (loss) excluding noncontrolling interest, are summarized as follows: Net Unrealized Gain (Losses) Accumulated Cash Flow Other Hedging Comprehensive (in thousands) Instrument Income (Loss) Balance at December 28, 2014 $ (3,156 ) $ (3,156 ) Other comprehensive income on cash flow hedges $ 3,156 $ 3,156 Balance at June 28, 2015 $ — $ —

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Jun. 28, 2015
Stockholders Equity Note [Abstract]
Summary of Partnership Shares Outstanding	As of June 28, 2015, the following shares of the Partnership were outstanding: Number Shares Outstanding Shareholder Class A shares 20,000,000 Public Class B shares 20,815,930 First Solar Class B shares 27,184,070 SunPower Total shares outstanding 68,000,000

Net Income Per Share (Tables)

Net Income Per Share (Tables)	6 Months Ended
	Jun. 28, 2015
Earnings Per Share [Abstract]
Summary of Net Income Per Share	Accordingly, basic and diluted net income per share were the same for each of the three and six months ended June 28, 2015. Three Six Months Ended June 28, June 28, (in thousands, except per share amounts) 2015 2015 Basic net income per share: Numerator: Net income attributable to Class A shareholders $ 145 $ 145 Denominator: Basic weighted-average shares 20,000 20,000 Basic net income per share $ 0.01 $ 0.01 Diluted net income per share: Numerator: Net income attributable to Class A shareholders $ 145 $ 145 Add: Additional net income attributable to Class A shares due to increased percentage ownership in OpCo, net of tax 91 91 $ 236 $ 236 Denominator: Basic weighted-average shares 20,000 20,000 Effect of dilutive securities: Class B shares (1) 12,500 12,500 Diluted weighted-average shares 32,500 32,500 Diluted net income per share $ 0.01 $ 0.01 (1) Up to the amount of OpCo common units held by Sponsors

Description of Business and B39

Description of Business and Basis of Presentation - Additional Information (Details) - Jun. 28, 2015 - USD ($) $ in Millions	Total	Total
Description Of Business And Basis Of Presentation [Line Items]
Noncontrolling interest, ownership percentage by parent	29.40%
Deferred and capitalized direct cost related to IPO	$ 1.1	$ 2.5
IPO cost expensed as selling, general and administrative expenses	$ 0.9	$ 1.6
SunPower
Description Of Business And Basis Of Presentation [Line Items]
Contribution of Interest in entities	100.00%	100.00%
Maryland Solar
Description Of Business And Basis Of Presentation [Line Items]
Contribution of Interest in entities	100.00%	100.00%
Lost Hills Blackwell Project Entity
Description Of Business And Basis Of Presentation [Line Items]
Economic interest in entities	49.00%	49.00%
North Star Project Entity
Description Of Business And Basis Of Presentation [Line Items]
Economic interest in entities	49.00%	49.00%
Solar Gen Two Project Entity
Description Of Business And Basis Of Presentation [Line Items]
Economic interest in entities	49.00%	49.00%
OpCo
Description Of Business And Basis Of Presentation [Line Items]
Noncontrolling interest, ownership percentage by parent		29.40%
SunPower and First Solar | OpCo
Description Of Business And Basis Of Presentation [Line Items]
Noncontrolling interest, ownership percentage by parent		70.60%

Description of Business and B40

Description of Business and Basis of Presentation - Summary of Assets Comprise the Partnership's Initial Portfolio (Details) - Jun. 28, 2015 - MW	Total
Description Of Business And Basis Of Presentation [Line Items]
MW(ac)	432
Maryland Solar | First Energy Solutions
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2014-02
MW(ac)	20
Remaining Term of Offtake Agreement (in years)	17 years 9 months 18 days
Solar Gen Two Project Entity | San Diego Gas & Electric
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2014-11
MW(ac)	150
Remaining Term of Offtake Agreement (in years)	24 years 4 months 24 days
Lost Hills Blackwell Project Entity | City of Roseville/Pacific Gas and Electric
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-04
MW(ac)	32
Remaining Term of Offtake Agreement (in years)	28 years 6 months
Lost Hills Blackwell Project Entity | Pacific Gas and Electric
Description Of Business And Basis Of Presentation [Line Items]
Remaining Term of Offtake Agreement (in years)	25 years
North Star Project Entity | Pacific Gas and Electric
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-06
MW(ac)	60
Remaining Term of Offtake Agreement (in years)	20 years
RPU | City of Riverside
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-10
MW(ac)	7
Remaining Term of Offtake Agreement (in years)	25 years
Quinto | Southern California Edison
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-10
MW(ac)	108
Remaining Term of Offtake Agreement (in years)	20 years
UC Davis | University of California
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-09
MW(ac)	13
Remaining Term of Offtake Agreement (in years)	20 years
Macy's | Macy's Corporate Services
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2015-10
MW(ac)	3
Remaining Term of Offtake Agreement (in years)	20 years
Residential Portfolio
Description Of Business And Basis Of Presentation [Line Items]
MW(ac)	39
Residential Portfolio | Approx. 5,900 homeowners
Description Of Business And Basis Of Presentation [Line Items]
Commercial Operation Date	2014-06
MW(ac)	39
Remaining Term of Offtake Agreement (in years)	17 years 3 months 18 days

Description of Business and B41

Description of Business and Basis of Presentation - Summary of Assets Comprise the Partnership's Initial Portfolio (Parenthetical) (Details) - Jun. 28, 2015	SolarNameplateMW
Description Of Business And Basis Of Presentation [Line Items]
Aggregate solar nameplate megawatts	432
Residential Portfolio
Description Of Business And Basis Of Presentation [Line Items]
Aggregate solar nameplate megawatts	39
Number of solar residential installations | SolarNameplate	5,900
City of Roseville | Lost Hills Blackwell Project Entity
Description Of Business And Basis Of Presentation [Line Items]
Remaining Term of Offtake Agreement (in years)	3 years 6 months
Pacific Gas and Electric | Lost Hills Blackwell Project Entity
Description Of Business And Basis Of Presentation [Line Items]
Remaining Term of Offtake Agreement (in years)	25 years

Summary of Significant Accoun42

Summary of Significant Accounting Policies - Additional Information (Details)	3 Months Ended		6 Months Ended
	Jun. 28, 2015USD ($)shares	Jun. 29, 2014USD ($)	Jun. 28, 2015USD ($)Segmentshares	Jun. 29, 2014USD ($)	Dec. 28, 2014USD ($)
Summary Of Significant Accounting Policies [Line Items]
Equity method investments, Impairment losses	$ 0		$ 0
Allowance for doubtful accounts related to operating lease	200,000		200,000		$ 0
Allowance for losses on financing receivables	200,000		$ 200,000		0
Estimated residual value over the lease term			20 years
Estimated useful life			30 years
Depreciation expense	800,000	$ 100,000	$ 1,488,000	$ 905,000
Amount of interest capitalized	1,300,000	600,000	2,100,000	1,100,000
Asset retirement obligation	6,700,000		$ 6,700,000		0
Number of reportable segments | Segment			1
Net present value of minimum lease payments percentage per contract			90.00%
Revenue sales type lease term			20 years
Operating revenues	$ 2,179,000	$ 2,103,000	$ 4,313,000	$ 4,572,000
Operating lease term period			20 years
Share-based awards issued | shares	0		0
Maximum | Customer Concentration Risk | Revenues
Summary Of Significant Accounting Policies [Line Items]
Total operating revenues percentage	10.00%	10.00%	10.00%	10.00%
Solar Panels
Summary Of Significant Accounting Policies [Line Items]
Product warranty term			25 years
Industry standard product warranty term			25 years
Product warranty term workmanship			10 years
Warranty reserve is provided for operating leases	$ 0		$ 0
Solar Panels | Minimum
Summary Of Significant Accounting Policies [Line Items]
Product warranty term			5 years
Solar Panels | Maximum
Summary Of Significant Accounting Policies [Line Items]
Product warranty term			10 years
Sales Type Lease Revenue
Summary Of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts related to operating lease	0		$ 0		$ 0
Operating revenues	$ 0		$ 0

Business Combinations - Additio

Business Combinations - Additional Information (Details)	6 Months Ended
	Jun. 28, 2015MW	Jun. 24, 2015SitesMW
Business Acquisition [Line Items]
Business acquisition, effective date of acquisition	Jun. 24, 2015
Aggregate solar nameplate megawatts	432
Maryland Solar
Business Acquisition [Line Items]
Percentage of voting interests acquired		100.00%
Aggregate solar nameplate megawatts		20
Maryland Solar | First Energy Solutions
Business Acquisition [Line Items]
Number of year, power purchase agreement serving	20 years
Solar Gen Two Project Entity
Business Acquisition [Line Items]
Percentage of voting interests acquired		49.00%
Aggregate solar nameplate megawatts		150
Electricity production capacity per site		50
Number of site electricity generated separately | Sites		3
Solar Gen Two Project Entity | San Diego Gas & Electric
Business Acquisition [Line Items]
Number of year, power purchase agreement serving	25 years
Lost Hills Blackwell
Business Acquisition [Line Items]
Percentage of voting interests acquired		49.00%
Aggregate solar nameplate megawatts	32
Lost Hills Blackwell | Pacific Gas and Electric
Business Acquisition [Line Items]
Number of year, power purchase agreement serving	25 years
North Star
Business Acquisition [Line Items]
Percentage of voting interests acquired		49.00%
Aggregate solar nameplate megawatts	60
North Star | Pacific Gas and Electric
Business Acquisition [Line Items]
Number of year, power purchase agreement serving	20 years

Business Combinations - Purchas

Business Combinations - Purchase Allocation for Acquired Assets and Liabilities (Details) $ in Thousands	Jun. 24, 2015USD ($)
Business Acquisition [Line Items]
Property, plant and equipment	$ 56,497
Asset retirement obligation	(2,130)
Total purchase price	408,820
Solar Gen Two Project Entity
Business Acquisition [Line Items]
Equity method investment	216,483
North Star
Business Acquisition [Line Items]
Equity method investment	103,849
Lost Hills Blackwell
Business Acquisition [Line Items]
Equity method investment	$ 34,121

Business Combinations - The Una

Business Combinations - The Unaudited Pro Forma Supplementary Data (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Business Combinations [Abstract]
Operating revenues	$ 7,125	$ 4,572
Net income (loss)	(15,765)	$ 3,860
Net income attributable to 8point3 Energy Partners LP Class A shares	$ 995
Net income per Class A share - Basic and Diluted	$ 0.05

Investment in Unconsolidated 46

Investment in Unconsolidated Affiliates - Partnerships Investments Unconsolidated Affiliates (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 28, 2015	Jun. 28, 2015	Jun. 24, 2015
Schedule Of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 354,671	$ 354,671	$ 354,453
Equity in earnings in unconsolidated affiliates	218	218
Solar Gen Two Project Entity
Schedule Of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	216,635	216,635	216,483
Equity in earnings in unconsolidated affiliates		152
North Star Project Entity
Schedule Of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	103,874	103,874	103,849
Equity in earnings in unconsolidated affiliates		25
Lost Hills Blackwell Project Entity
Schedule Of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 34,162	34,162	$ 34,121
Equity in earnings in unconsolidated affiliates		$ 41

Investment in Unconsolidated 47

Investment in Unconsolidated Affiliates - Summary of Financial Information (Details) - Jun. 30, 2015 - USD ($) $ in Thousands	Total	Total
SG2 Holdings
Summary statement of operations information:
Revenue	$ 12,219	$ 19,963
Operating expenses	7,820	15,670
Net income	4,443	4,343
Summary balance sheet information:
Current assets	18,442	18,442
Long-term assets	716,585	716,585
Current liabilities	10,288	10,288
Long-term liabilities	4,802	4,802
North Star Holdings
Summary statement of operations information:
Revenue	1,098	1,098
Operating expenses	689	689
Net income	489	489
Summary balance sheet information:
Current assets	6,276	6,276
Long-term assets	308,825	308,825
Current liabilities	5,315	5,315
Long-term liabilities	$ 1,932	$ 1,932

Balance Sheet Components - Sche

Balance Sheet Components - Schedule of Financing Receivables (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 28, 2014
Accounts Notes And Loans Receivable [Line Items]
Minimum lease payment receivable, net	$ 109,144	$ 112,087
Unguaranteed residual value	12,992	13,068
Less: unearned income	(35,007)	(36,742)
Net financing receivables	87,129	88,413
Short-Term Financing Receivables
Accounts Notes And Loans Receivable [Line Items]
Net financing receivables	2,808	2,778
Long-Term Financing Receivables
Accounts Notes And Loans Receivable [Line Items]
Net financing receivables	$ 84,321	$ 85,635

Balance Sheet Components - Sc49

Balance Sheet Components - Schedule of Financing Receivables (Parenthetical) (Details) - USD ($)	Jun. 28, 2015	Dec. 28, 2014
Balance Sheet Related Disclosures [Abstract]
Allowance for doubtful accounts related to operating lease	$ 200,000	$ 0
Accounts receivable from operating leases	$ 400,000	$ 100,000

Balance Sheet Components - Summ

Balance Sheet Components - Summary of Balance Sheet Components (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 28, 2014
Cash grants and rebates receivable
Cash grants and rebates receivable		$ 1,216
Prepaid expense and other current assets
Reimbursable network upgrade costs	$ 4,314
Other current assets	1,803
Prepaid expense and other current assets	6,117
Property and equipment, net
Property and equipment, gross	446,259	165,114
Less: accumulated depreciation	(9,253)	(6,906)
Total	437,006	158,208
Other long-term assets
Reimbursable network upgrade costs	24,445
Solar Energy Systems Utility
Property and equipment, net
Property and equipment, gross	56,497
Leased Solar Energy Systems
Property and equipment, net
Property and equipment, gross	81,238	80,678
Construction in Progress
Property and equipment, net
Property and equipment, gross	$ 308,524	$ 84,436

Balance Sheet Components - Su51

Balance Sheet Components - Summary of Balance Sheet Components (Parenthetical) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Mar. 29, 2015	Dec. 28, 2014	Mar. 30, 2014
Accounts Notes And Loans Receivable [Line Items]
Reduced operating leases, carrying amount		$ 6,200,000		$ 6,200,000
Reduced sales type lease cost of operations		5,700,000		5,700,000
Reimbursement period of construction cost			5 years
Accounts payable and other current liabilities	$ 1,963,000		$ 1,963,000			$ 12,214,000
Depreciation expense	800,000	100,000	1,488,000	905,000
Solar Energy System Performance Warranty
Accounts Notes And Loans Receivable [Line Items]
System output performance warranty	420,000	39,000	420,000	39,000	$ 487,000	525,000	$ 95,000
Accounts payable and other current liabilities	400,000		400,000			$ 500,000
SunPower | Solar Energy System Performance Warranty
Accounts Notes And Loans Receivable [Line Items]
Due from related parties related to system output performance warranties	1,700,000		1,700,000
System output performance warranty	400,000		400,000
Accounts payable and other current liabilities	1,300,000		1,300,000
Predecessor
Accounts Notes And Loans Receivable [Line Items]
Cash grants	$ 0	$ 11,900,000	$ 0	$ 11,900,000

Balance Sheet Components - Sc52

Balance Sheet Components - Schedule of Account Payables and Other Liabilities (Details) - USD ($)	Jun. 28, 2015	Mar. 29, 2015	Dec. 28, 2014	Jun. 29, 2014	Mar. 30, 2014
Accounts payable and other current liabilities
Residential lease financing fee payable to third-party investors			$ 1,865,000
Accrued project costs			8,775,000
Accrued accounts payable	$ 84,000
Residential lease system repairs accrual	1,265,000		660,000
Interest payable	108,000		366,000
Accounts payable to related parties	86,000
Income taxes payable			23,000
Accounts payable and other current liabilities, Total	1,963,000		12,214,000
Other long-term liabilities
Derivative financial instruments			3,156,000
Asset retirement obligation	6,700,000		0
Deferred tax liabilities	97,000
Warranty reserves			818,000
Other long-term liabilities,Total	6,797,000		3,974,000
Solar Energy System Performance Warranty
Accounts payable and other current liabilities
System output performance warranty	420,000	$ 487,000	525,000	$ 39,000	$ 95,000
Accounts payable and other current liabilities, Total	$ 400,000		$ 500,000

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Dec. 28, 2014
Commitments And Contingencies Disclosure [Line Items]
Accounts payable and other current liabilities	$ 1,963,000		$ 1,963,000		$ 12,214,000
Other current assets	1,803,000		1,803,000
Environmental contingencies	0	$ 0	0	$ 0
Solar Energy System Performance Warranty
Commitments And Contingencies Disclosure [Line Items]
Accounts payable and other current liabilities	400,000		400,000		500,000
Other current assets	400,000		400,000		$ 0
Selling, General and Administrative Expenses
Commitments And Contingencies Disclosure [Line Items]
Total leases and easement expense	$ 500,000	$ 200,000	$ 900,000	$ 500,000

Commitments and Contingencies54

Commitments and Contingencies - Total Minimum Lease and Easement Commitments (Details) $ in Thousands	Jun. 28, 2015USD ($)
Commitments And Contingencies Disclosure [Abstract]
Land use payments, 2016	$ 1,096
Land use payments, 2017	1,131
Land use payments, 2018	1,167
Land use payments, 2019	1,524
Land use payments, Thereafter	46,341
Land use payments, Total	$ 51,259

Commitments and Contingencies55

Commitments and Contingencies - Summary of Accrued Warranty Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Product Warranties
Product Warranty Liability [Line Items]
Balance at the beginning of the period	$ 817	$ 817	$ 818	$ 817
Settlements and adjustments during the period	(817)		(818)
Balance at the end of the period		817		817
Solar Energy System Performance Warranty
Product Warranty Liability [Line Items]
Balance at the beginning of the period	487	95	525
Settlements and adjustments during the period	(67)	(56)	(105)	39
Balance at the end of the period	$ 420	$ 39	$ 420	$ 39

Commitments and Contingencies56

Commitments and Contingencies - Summary of Asset Retirement Obligations (Details) - Jun. 28, 2015 - USD ($) $ in Thousands	Total	Total
Commitments And Contingencies Disclosure [Abstract]
Balance at the beginning of the period	$ 903
ARO assumed in acquisition	2,130	$ 2,130
Liabilities incurred during period	3,667	4,570
Balance at the end of the period	$ 6,700	$ 6,700

Lease Agreements and Power Pu57

Lease Agreements and Power Purchase Agreements - Additional Information (Details) - Jun. 28, 2015 - Lease	Total
Leases Operating [Abstract]
Number of operating lease agreements	5,900
Estimated residual value over the lease term	20 years
Lease term expiration date	Dec. 31, 2019

Lease Agreements and Power Pu58

Lease Agreements and Power Purchase Agreements - Minimum Future Rental Receipts on Operating Leases (Details) $ in Thousands	Jun. 28, 2015USD ($)
Operating Leased Assets [Line Items]
Minimum future rentals on residential operating leases, 2015 (remaining six months)	$ 5,546
Minimum future rentals on residential operating leases, 2016	8,978
Minimum future rentals on residential operating leases, 2017	8,938
Minimum future rentals on residential operating leases, 2018	8,901
Minimum future rentals on residential operating leases, 2019	7,715
Minimum future rentals on residential operating leases, Thereafter	50,019
Minimum future rentals on residential operating leases, Total	90,097
Minimum future rentals on residential operating leases placed in service
Operating Leased Assets [Line Items]
Minimum future rentals on residential operating leases, 2015 (remaining six months)	1,844
Minimum future rentals on residential operating leases, 2016	3,701
Minimum future rentals on residential operating leases, 2017	3,719
Minimum future rentals on residential operating leases, 2018	3,740
Minimum future rentals on residential operating leases, 2019	3,761
Minimum future rentals on residential operating leases, Thereafter	50,019
Minimum future rentals on residential operating leases, Total	66,784
Maryland Solar Lease
Operating Leased Assets [Line Items]
Minimum future rentals on residential operating leases, 2015 (remaining six months)	3,702
Minimum future rentals on residential operating leases, 2016	5,277
Minimum future rentals on residential operating leases, 2017	5,219
Minimum future rentals on residential operating leases, 2018	5,161
Minimum future rentals on residential operating leases, 2019	3,954
Minimum future rentals on residential operating leases, Total	$ 23,313

Lease Agreements and Power Pu59

Lease Agreements and Power Purchase Agreements - Future Maturities of Net Financing Receivables for Sales-Type Leases (Details) $ in Thousands	Jun. 28, 2015USD ($)
Leases Operating [Abstract]
Scheduled maturities of minimum lease payments receivable, 2015 (remaining six months)	$ 2,761
Scheduled maturities of minimum lease payments receivable, 2016	5,580
Scheduled maturities of minimum lease payments receivable, 2017	5,664
Scheduled maturities of minimum lease payments receivable, 2018	5,751
Scheduled maturities of minimum lease payments receivable, 2019	5,840
Scheduled maturities of minimum lease payments receivable, Thereafter	83,548
Scheduled maturities of minimum lease payments receivable, Total	$ 109,144

Debt and Financing Obligation60

Debt and Financing Obligations - Additional Information (Details) - USD ($)	Jun. 24, 2015	May. 04, 2015	Jan. 30, 2015	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Jun. 05, 2015	Dec. 28, 2014	Oct. 17, 2014	Jan. 01, 2014
Debt Instrument [Line Items]
Debt issuance costs associated with new borrowing						$ 3,054,000
Financing obligation termination and repayment date						May 4, 2015
Capital Lease Obligations
Debt Instrument [Line Items]
Effective interest rate for non-cash interest expense, Minimum						14.00%
Effective interest rate for non-cash interest expense, Maximum						15.00%
Accrued financing fee due date						Sep. 30, 2015
Predecessor
Debt Instrument [Line Items]
Accrued financing fees		$ 1,900,000							$ 1,900,000
Settlement of obligation outstanding		29,000,000	$ 10,800,000
Outstanding financing obligation		$ 21,100,000	$ 10,100,000
Term Loan Facility
Debt Instrument [Line Items]
Line of credit facility, amount outstanding				$ 300,000,000		$ 300,000,000
Quinto Credit Facility
Debt Instrument [Line Items]
Line of credit facility, amount outstanding	$ 224,300,000
Fee for early repayment	$ 600,000
August 2011 Letter of Credit Facility | Predecessor | Deutsche Bank
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount											$ 878,000,000
Letters of credit outstanding amount				48,800,000		48,800,000			38,300,000
Line of credit facility, commitment fee amount				200,000	$ 100,000	400,000	$ 300,000
Senior Secured Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount				$ 775,000,000		775,000,000		$ 525,000,000
Line Of Credit Facility Amortization Of Principal						0
Debt issuance costs associated with new borrowing						3,100,000
Payment of debt issuance costs						1,700,000
Capitalized issuance of cost related to new borrowing debt						$ 1,400,000
Line of credit facility unused capacity, commitment fee percentage						0.30%
Debt service coverage ratio						175.00%
Economic interest in OpCo				35.00%		35.00%
Senior Secured Credit Facility | Quarters ending August 31, 2015 through May 31, 2016
Debt Instrument [Line Items]
Debt to cash flow ratio						700.00%
Senior Secured Credit Facility | Quarters ending August 31, 2016 through May 31, 2017
Debt Instrument [Line Items]
Debt to cash flow ratio						550.00%
Senior Secured Credit Facility | Quarter ending thereafter
Debt Instrument [Line Items]
Debt to cash flow ratio						500.00%
Senior Secured Credit Facility | Base Rate
Debt Instrument [Line Items]
Line of credit facility interest rate						0.50%
Senior Secured Credit Facility | First Solar
Debt Instrument [Line Items]
Distributions to sponsors						$ 129,400,000
Senior Secured Credit Facility | SunPower
Debt Instrument [Line Items]
Distributions to sponsors						$ 168,900,000
Senior Secured Credit Facility | Term Loan Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount								300,000,000
Line of credit facility, interest rate at period end				2.24%		2.24%
Line of credit facility, amount outstanding				$ 300,000,000		$ 300,000,000
Senior Secured Credit Facility | Delayed Draw Term Loan Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount								25,000,000
Senior Secured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount				100,000,000		100,000,000		$ 200,000,000
Letters of credit outstanding amount				$ 11,500,000		$ 11,500,000
Non-recourse Quinto Credit Facility | Predecessor | Santander Mizuho And Credit Agricole Corporate Investment Bank
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing amount										$ 377,000,000
Letters of credit outstanding amount									3,200,000
Line of credit facility, amount outstanding									$ 61,500,000

Debt and Financing Obligation61

Debt and Financing Obligations - Summary of the Partnership's Long-term Debt (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Dec. 28, 2014
Debt Instrument [Line Items]
less: debt issuance costs	$ (3,054)
Long-term debt and financing obligations	296,946	$ 91,183
Term Loan Facility
Debt Instrument [Line Items]
Term Loan due June 2020	$ 300,000
Long-term debt, Effective Interest Rate	2.24%

Debt and Financing Obligation62

Debt and Financing Obligations - Summary of the Partnership's Long-term Debt (Parenthetical) (Details)	6 Months Ended
	Jun. 28, 2015
Term Loan Facility
Debt Instrument [Line Items]
Debt maturity period	2,020

Fair Value - Summary of Assets

Fair Value - Summary of Assets and Liabilities Measured at Estimated Fair Value on Recurring basis (Details) - Recurring Basis $ in Thousands	Dec. 28, 2014USD ($)
Liabilities
Derivative financial instruments	$ 3,156
Total liabilities	3,156
Level 2
Liabilities
Derivative financial instruments	3,156
Total liabilities	$ 3,156

Fair Value - Additional Informa

Fair Value - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Dec. 28, 2014
Derivatives Fair Value [Line Items]
Interest rate cash flow hedge ineffective portion recognized in earnings	$ 2,200,000	$ 0	$ 5,400,000	$ 0
Interest Rate Swap | Cash Flow Hedging
Derivatives Fair Value [Line Items]
Derivative liability, notional amount	$ 0		$ 0		$ 238,000,000
Derivative instrument minimum maturity period			12 months

Noncontrolling Interests - Addi

Noncontrolling Interests - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Minority Interest [Line Items]
Non-controlling interest, ownership percentage	29.40%
Noncontrolling interests	$ 248,356,000		$ 248,356,000
Losses attributed to the investors	(69,000)		$ (69,000)
First Solar
Minority Interest [Line Items]
Non-controlling interest, ownership percentage			30.60%
Noncontrolling interests	125,374,000		$ 125,374,000
SunPower
Minority Interest [Line Items]
Non-controlling interest, ownership percentage			40.00%
Noncontrolling interests	122,592,000		$ 122,592,000
Subsidiaries
Minority Interest [Line Items]
Redeemable noncontrolling interests	0		0
Noncontrolling interests	400,000		400,000
Amount received from investors under the related facilities	1,000,000	$ 0	$ 1,000,000	$ 0
Losses attributed to the investors	$ (700,000)	$ 0

Noncontrolling Interests - Sche

Noncontrolling Interests - Schedule of Non-Controlling Interest Balances by Entity (Details) $ in Thousands	Jun. 28, 2015USD ($)
Minority Interest [Line Items]
Noncontrolling interests	$ 248,356
First Solar
Minority Interest [Line Items]
Noncontrolling interests	125,374
SunPower
Minority Interest [Line Items]
Noncontrolling interests	122,592
Tax Equity Investors
Minority Interest [Line Items]
Noncontrolling interests	$ 390

Comprehensive Income (Loss) - S

Comprehensive Income (Loss) - Summary of Components of Accumulated Other Comprehensive Income, Net of Tax and Other Comprehensive Income (Loss) Excluding Non-Controlling Interest (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 28, 2015	Jun. 28, 2015	Jun. 24, 2015	Dec. 28, 2014
Balance at beginning of period		$ (3,156)	$ (3,156)
Unrealized gain on cash flow hedges	$ 6,158	3,156	3,156	$ (3,156)
Balance at end of period	0	0		(3,156)
Net Unrealized Gain (Losses) Cash Flow Hedging Instrument
Balance at beginning of period		(3,156)	$ (3,156)
Unrealized gain on cash flow hedges		3,156
Balance at end of period	$ 0	$ 0		$ (3,156)

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	Jun. 24, 2015	Jun. 28, 2015	Jun. 28, 2015	Dec. 28, 2014
Shareholders Equity [Line Items]
Partnership interest		29.40%
Partnership shares, outstanding		68,000,000	68,000,000
Tax Equity Investor - Class A
Shareholders Equity [Line Items]
Partnership shares, outstanding		20,000,000	20,000,000	0
Tax Equity Investor - Class B shares
Shareholders Equity [Line Items]
Partnership shares, outstanding		48,000,000	48,000,000	0
Initial Public Offering
Shareholders Equity [Line Items]
Partners' capital number of capital units purchased	20,000,000
Partners capital cash distributions to general purposes	$ 37.8
Initial Public Offering | Tax Equity Investor - Class A
Shareholders Equity [Line Items]
New issuance of shares	20,000,000
Shares issued price per share	$ 21
Proceeds from issuance of shares	$ 420
Payments for underwriting discount	23.1
Structuring fee	3.2
Payments of stock issuance costs	26.3
Partnership shares, outstanding		20,000,000	20,000,000
Proceeds from issuance of common limited partners units	393.8
Non-controlling Interest
Shareholders Equity [Line Items]
Partnership interest		70.60%
SunPower
Shareholders Equity [Line Items]
Partnership interest			40.00%
SunPower | Tax Equity Investor - Class B shares
Shareholders Equity [Line Items]
Partnership shares, outstanding		27,184,070	27,184,070
SunPower | Initial Public Offering
Shareholders Equity [Line Items]
Partnership Cumulative Cash Distributions	201.6
First Solar
Shareholders Equity [Line Items]
Partnership interest			30.60%
First Solar | Tax Equity Investor - Class B shares
Shareholders Equity [Line Items]
Partnership shares, outstanding		20,815,930	20,815,930
First Solar | Initial Public Offering
Shareholders Equity [Line Items]
Partnership Cumulative Cash Distributions	$ 154.4

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Partnership Shares Outstanding (Details) - shares	Jun. 28, 2015	Dec. 28, 2014
Shareholders Equity [Line Items]
Partnership shares, outstanding	68,000,000
Tax Equity Investor - Class A
Shareholders Equity [Line Items]
Partnership shares, outstanding	20,000,000	0
Tax Equity Investor - Class A | Initial Public Offering
Shareholders Equity [Line Items]
Partnership shares, outstanding	20,000,000
Tax Equity Investor - Class B shares
Shareholders Equity [Line Items]
Partnership shares, outstanding	48,000,000	0
Tax Equity Investor - Class B shares | First Solar
Shareholders Equity [Line Items]
Partnership shares, outstanding	20,815,930
Tax Equity Investor - Class B shares | SunPower
Shareholders Equity [Line Items]
Partnership shares, outstanding	27,184,070

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Details) - Jun. 28, 2015 - USD ($)	Total	Total
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 0	$ 0
Common Class A | Long-Term Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized under incentive plan	2,000,000	2,000,000
Share-based compensation arrangement, value of annual authorized award for each director	$ 250,000	$ 250,000

Net Income Per Share - Addition

Net Income Per Share - Additional Information (Details) - Jun. 28, 2015 - shares	Total	Total
Earnings Per Share [Abstract]
Potentially dilutive securities include in the computation of diluted shares	0	0

Net Income Per Share - Summary

Net Income Per Share - Summary of Net Income Per Share (Details) - Jun. 28, 2015 - USD ($) $ / shares in Units, $ in Thousands	Total	Total
Basic net income per share:
Net income attributable to Class A shareholders	$ 145	$ 145
Basic	20,000,000	20,000,000
Basic	$ 0.01	$ 0.01
Diluted net income per share:
Net income attributable to Class A shareholders	$ 145	$ 145
Basic	20,000,000	20,000,000
Effect of dilutive securities:
Potentially dilutive securities include in the computation of diluted shares	0	0
Diluted	32,500,000	32,500,000
Diluted	$ 0.01	$ 0.01
Class A shares
Basic net income per share:
Net income attributable to Class A shareholders	$ 145	$ 145
Diluted net income per share:
Net income attributable to Class A shareholders	145	145
Add: Additional net income attributable to Class A shares due to increased percentage ownership in OpCo, net of tax	91	91
Total	$ 236	$ 236
Class B shares
Effect of dilutive securities:
Potentially dilutive securities include in the computation of diluted shares	12,500,000	12,500,000

Related Parties - Additional In

Related Parties - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Related Party Transaction [Line Items]
Cost of operations	$ 252	$ (5,552)	$ 2,310	$ (5,253)
Lease term expiration date			Dec. 31, 2019
Selling, general and administrative	4,519	1,254	$ 7,798	1,895
Predecessor
Related Party Transaction [Line Items]
Selling, general and administrative	3,000	600	4,800	400
SunPower
Related Party Transaction [Line Items]
Construction In progress, Remaining	160,000		160,000
Cost of operations	234	$ 234	468	$ 469
Contributed from investors	1,000
Remaining purchase price	200,000		200,000
Service Provider
Related Party Transaction [Line Items]
Management fee expense	$ 20		$ 20
Service Provider | Maximum
Related Party Transaction [Line Items]
Possible one-time percentage increase in management fee by service provider	15.00%		15.00%
First Solar MSA
Related Party Transaction [Line Items]
Annual management fee			$ 600
SunPower MSA
Related Party Transaction [Line Items]
Annual management fee			$ 1,100
Affiliated Entity
Related Party Transaction [Line Items]
Period of warranty for power and product			25 years
Affiliated Entity | Maximum
Related Party Transaction [Line Items]
Period of warranty for materials, construction, fabrication and workmanship			10 years
Affiliated Entity | Minimum
Related Party Transaction [Line Items]
Period of warranty for materials, construction, fabrication and workmanship			2 years
Maryland Solar
Related Party Transaction [Line Items]
Lease term expiration date			Dec. 31, 2019

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details)	6 Months Ended
	Jun. 28, 2015
Predecessor
Income Taxes [Line Items]
Federal statutory tax rate	35.00%

Segment Information - Additiona

Segment Information - Additional Information (Details) - Segment	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Segment Reporting Information [Line Items]
Number of reportable segments			1
Customer Concentration Risk | Revenues | Maximum
Segment Reporting Information [Line Items]
Total operating revenues percentage	10.00%	10.00%	10.00%	10.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) $ in Millions	Jul. 19, 2015	Jul. 14, 2015Directorshares	Jun. 18, 2015shares	Jun. 28, 2015shares	Jun. 28, 2015shares	Jul. 17, 2015USD ($)	Dec. 28, 2014shares
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent				29.40%
Derivative maturity date					Aug. 31, 2018
Interest rate swap agreements termination minimum notification days					5 days
First Solar
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent					30.60%
SunPower
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent					40.00%
OpCo
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent					29.40%
OpCo | SunPower and First Solar
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent					70.60%
Class A shares
Subsequent Event [Line Items]
Partnership shares, Issued				20,000,000	20,000,000		0
Class A shares | Initial Public Offering
Subsequent Event [Line Items]
Additional shares authorized to underwriters			3,000,000
Period to purchase additional shares			30 days
Class B shares
Subsequent Event [Line Items]
Partnership shares, Issued				48,000,000	48,000,000		0
Class B shares | Initial Public Offering
Subsequent Event [Line Items]
Period to purchase additional shares			30 days
Class B shares | First Solar | Initial Public Offering
Subsequent Event [Line Items]
Partnership shares, Issued			1,300,995
Class B shares | SunPower | Initial Public Offering
Subsequent Event [Line Items]
Partnership shares, Issued			1,699,005
Subsequent Event
Subsequent Event [Line Items]
Derivative liability, notional amount | $						$ 240
Fixed swap interest rate						1.55%
Subsequent Event | OpCo
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent	28.20%
Subsequent Event | OpCo | SunPower and First Solar
Subsequent Event [Line Items]
Noncontrolling interest, ownership percentage by parent	71.80%
Subsequent Event | Class A shares | Long-Term Incentive Plan
Subsequent Event [Line Items]
Shares issued under long term incentive plan		2,679
Number of independent members of board of directors | Director		3