Sunpower (SPWRQ) 10-Q 1 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	3 Months Ended
	Jul. 01, 2018	Jul. 23, 2018	Jul. 02, 2017
Entity Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 1, 2018
Entity Registrant Name	SUNPOWER CORP
Entity Central Index Key	867,773
Current Fiscal Year End Date	--12-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 552,451,044
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Common Stock, Shares, Outstanding		140,992,510

Consolidated Balance Sheets

Consolidated Balance Sheets	3 Months Ended	6 Months Ended
	Jul. 01, 2018USD ($)	Jul. 01, 2018USD ($)	Dec. 31, 2017USD ($)
Contract liabilities, net of current portion	$ 148,182,000	$ 148,182,000	$ 171,610,000
Total liabilities	2,924,834,000	2,924,834,000	3,321,032,000
Other long-term liabilities	799,339,000	799,339,000	804,122,000
Current assets:
Cash and cash equivalents	256,689,000	256,689,000	435,097,000
Restricted cash and cash equivalents, current portion	36,941,000	36,941,000	43,709,000
Accounts receivable, net	205,795,000	205,795,000	204,966,000
Contract assets1	70,449,000	70,449,000	35,074,000
Inventories	368,407,000	368,407,000	352,829,000
Advances to suppliers, current portion	83,771,000	83,771,000	30,689,000
Project assets - plants and land, current portion1	76,347,000	76,347,000	103,063,000
Prepaid expenses and other current assets	121,348,000	121,348,000	146,209,000
Total current assets	1,219,747,000	1,219,747,000	1,351,636,000
Restricted cash and cash equivalents, net of current portion	70,970,000	70,970,000	65,531,000
Restricted long-term marketable securities	5,838,000	5,838,000	6,238,000
Property, plant and equipment, net	757,071,000	757,071,000	1,147,845,000
Solar power systems leased and to be leased, net	359,095,000	359,095,000	369,218,000
Advances to suppliers, net of current portion	117,096,000	117,096,000	185,299,000
Long-term financing receivables, net	379,076,000	379,076,000	330,672,000
Other intangible assets, net	20,878,000	20,878,000	25,519,000
Other long-term assets	140,039,000	140,039,000	546,698,000
Total assets	3,069,810,000	3,069,810,000	4,028,656,000
Current liabilities:
Accounts payable	349,819,000	349,819,000	406,902,000
Accrued liabilities1	196,405,000	196,405,000	229,208,000
Contract liabilities, current portion1			0
Short-term debt	58,194,000	58,194,000	58,131,000
Convertible debt, current portion1	0	0	299,685,000
Customer advances, current portion			0
Total current liabilities	696,212,000	696,212,000	1,098,212,000
Long-term debt	463,696,000	463,696,000	430,634,000
Convertible debt, net of current portion	817,405,000	817,405,000	816,454,000
Customer Advances, Noncurrent			0
Other long-term liabilities1	799,339,000	799,339,000	804,122,000
Contract liabilities, current portion	91,794,000	91,794,000	104,286,000
Redeemable noncontrolling interests in subsidiaries	14,335,000	14,335,000	15,236,000
Equity:
Preferred stock, $0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of both July 1, 2018 and December 31, 2017	0	0	0
Common stock, $0.001 par value, 367,500,000 shares authorized; 151,829,011 shares issued, and 140,985,344 outstanding as of July 1, 2018; 149,818,442 shares issued, and 139,660,635 outstanding as of December 31, 2017	141,000	141,000	140,000
Additional paid-in capital	2,455,813,000	2,455,813,000	2,442,513,000
Accumulated deficit	(2,232,988,000)	(2,232,988,000)	(1,669,897,000)
Accumulated other comprehensive loss	(1,676,000)	(1,676,000)	(3,008,000)
Treasury stock, at cost; 10,843,667 shares of common stock as of July 1, 2018; 10,157,807 shares of common stock as of December 31, 2017	186,439,000	186,439,000	181,539,000
Total stockholders' equity	34,851,000	34,851,000	588,209,000
Noncontrolling interests in subsidiaries	95,790,000	95,790,000	104,179,000
Total equity	130,641,000	130,641,000	692,388,000
Total liabilities and equity	3,069,810,000	3,069,810,000	4,028,656,000
Adjustments to reconcile net loss to net cash used in operating activities, net of effect of acquisitions:
Depreciation and amortization		78,401,000
Stock-based compensation		13,697,000
Non-cash interest expense		8,262,000
Impairment of Equity Method Investments		0
Impairment of Long-Lived Assets Held-for-use	369,168,000
Proceeds from Equity Method Investment, Distribution	8,100,000	3,947,000
Equity in earnings of unconsolidated investees	(13,415,000)	(15,559,000)
Equity Method Investment, Realized Gain (Loss) on Disposal		(50,025,000)
Deferred income taxes		1,431,000
Impairment of residential lease assets	68,269,000	117,361,000
Other, net		(2,443,000)
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable		4,033,000
Contract assets		(35,375,000)
Inventories		75,849,000
Project assets		11,086,000
Prepaid expenses and other assets		34,308,000
Long-term financing receivables, net		(109,156,000)
Advances to suppliers		(15,122,000)
Accounts payable and other accrued liabilities		(79,444,000)
Contract liabilities		(35,919,000)
Net cash used in operating activities		(355,342,000)
Cash flows from investing activities:
Purchases of property, plant and equipment		25,362,000
Cash paid for solar power systems, leased and to be leased		38,688,000
Cash paid for solar power systems		3,436,000
Cash paid for investments in unconsolidated investees		14,061,000
Proceeds from Equity Method Investment, Distribution, Return of Capital		12,952,000
Net cash used in investing activities		349,171,000
Cash flows from financing activities:
Proceeds from issuance of bank loans, net of issuance costs		116,459,000
Repayments of Bank Debt		419,527,000
Proceeds from issuance of non-recourse residential financing, net of issuance costs		67,109,000
Repayments of Debt		9,899,000
Contributions from noncontrolling interests and redeemable noncontrolling interests attributable to residential projects		73,290,000
Payments to Noncontrolling Interests		12,582,000
Net cash provided by financing activities		(172,442,000)
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents		(1,124,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease)		(179,737,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 364,600,000	364,600,000	$ 544,337,000
Non-cash transactions:
Costs of solar power systems, leased and to be leased, sourced from existing inventory		21,640,000
Costs of solar power systems, leased and to be leased, funded by liabilities		5,166,000
Costs of solar power systems under sale-leaseback financing arrangements, sourced from project assets		15,580,000
Property, plant and equipment acquisitions funded by liabilities		15,954,000
Contractual obligations satisfied with inventory		40,881,000
Assumption of project loan by customer		$ 27,321,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jul. 01, 2018	Dec. 31, 2017
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	367,500,000	367,500,000
Common stock, shares issued	151,829,011	149,818,442
Common Stock, Shares, Outstanding	140,985,344	139,660,635
Common stock held in treasury	10,843,667	10,157,807

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018		Jul. 02, 2017
Solar power systems, components, and other	$ 353,780	$ 278,578	$ 682,640	[1]	$ 559,783
Residential leasing	95,317	49,403	158,345	[1]	97,293
Revenue	449,097	327,981	840,985		657,076
Solar power systems, components, and other	692,894	278,469	1,031,824	[1]	621,068
Residential leasing	(66,418)	(33,345)	(109,128)	[1]	(65,425)
Cost of revenue	759,312	311,814	1,140,952		686,493
Gross profit (loss)	(310,215)	16,167	(299,967)		(29,417)
Operating expenses:
Research and development1	31,210	19,754	50,101	[1]	40,269
Sales, general and administrative1	64,719	68,703	129,849	[1]	136,106
Restructuring charges	3,504	4,969	14,681		14,759
Impairment of residential lease assets	68,269	0	117,361		0
Total operating expenses	167,702	93,426	311,992		191,134
Operating loss	(477,917)	(77,259)	(611,959)		(220,551)
Other income (expense), net:
Interest income	664	387	1,193		1,325
Interest expense1	26,718	22,505	(51,824)		43,407
Other, net3	36,624	(14,684)	52,418		(88,772)
Other income (expense), net	10,570	(36,802)	1,787		(130,854)
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees	(467,347)	(114,061)	(610,172)		(351,405)
Provision for income taxes	3,081	2,353	(5,709)		4,384
Equity in earnings (losses) of unconsolidated investees	(13,415)	6,837	(15,559)		9,325
Net loss	(483,843)	(109,577)	(631,440)		(346,464)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(36,726)	(19,062)	(68,349)		(36,223)
Net loss attributable to stockholders	$ (447,117)	$ (90,515)	$ (563,091)		$ (310,241)
Net loss per share attributable to stockholders:
Basic (in dollars per share)	$ (3.17)	$ (0.65)	$ (4.01)		$ (2.23)
Diluted (in dollars per share)	$ (3.17)	$ (0.65)	$ (4.01)		$ (2.23)
Weighted-average shares:
Basic (in shares)	140,926	139,448	140,569		139,175
Diluted (in shares)	140,926	139,448	140,569		139,175
[1]	1The Company has related-party transactions with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party transactions are recorded within the "Revenue: Solar power systems, components, and other," "Cost of revenue: Solar power systems, components, and other," "Operating expenses: Research and development," "Operating expenses: Sales, general and administrative," and "Other income (expense), net: Interest expense" financial statement line items in the Consolidated Statements of Operations (see Note 2 and Note 10).

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) Statement - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (483,843)	$ (109,577)	$ (631,440)	$ (346,464)
Components of other comprehensive income (loss):
Translation adjustment	(1,073)	3,412	(325)	1,424
Net change in derivatives (Note 12)	436	(16)	2,042	(1,278)
Net gain (loss) on long-term pension liability adjustment			0
Income taxes	142	(114)	(385)	(457)
Total other comprehensive income (loss)	(779)	3,510	1,332	603
Total comprehensive loss	(484,622)	(106,067)	(630,108)	(345,861)
Comprehensive loss attributable to noncontrolling interests and redeemable noncontrolling interests		19,062		36,223
Comprehensive loss attributable to stockholders	$ (447,896)	$ (87,005)	$ (561,759)	$ (309,638)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Net loss	$ (631,440,000)	$ (346,464,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, end of period	364,600,000	401,023,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, beginning of period	544,337,000	514,212,000
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	78,401,000	85,671,000
Stock-based compensation	13,697,000	15,981,000
Non-cash interest expense	8,262,000	7,735,000
Impairment of Equity Method Investments	0	81,571,000
Proceeds from Equity Method Investment, Distribution	3,947,000	14,601,000
Equity in (earnings) losses of unconsolidated investees	15,559,000	(9,325,000)
Equity Method Investment, Realized Gain (Loss) on Disposal	50,025,000	0
Deferred income taxes	1,431,000	1,285,000
Impairment of residential lease assets	117,361,000	0
Other, net	2,443,000	(4,160,000)
Changes in operating assets and liabilities:
Accounts receivable	(4,033,000)	(27,482,000)
Contract assets	(35,375,000)	10,181,000
Inventories	(75,849,000)	76,444,000
Project assets	11,086,000	(73,697,000)
Prepaid expenses and other assets	(34,308,000)	(85,365,000)
Long-term financing receivables, net	(109,156,000)	(62,405,000)
Advances to suppliers	15,122,000	(32,782,000)
Accounts payable and other accrued liabilities	(79,444,000)	(193,612,000)
Contract liabilities	(35,919,000)	106,441,000
Customer advances		0
Net cash used in operating activities	(355,342,000)	(288,692,000)
Cash flows from investing activities:
Purchases of property, plant and equipment	(25,362,000)	45,123,000
Cash paid for solar power systems, leased and to be leased	(38,688,000)	41,028,000
Cash paid for solar power systems	(3,436,000)	8,012,000
Proceeds from Sale of Equity Method Investments	417,766,000	0
Cash paid for investments in unconsolidated investees	(14,061,000)	11,603,000
Proceeds from Equity Method Investment, Distribution, Return of Capital	12,952,000	1,421,000
Net cash provided by (used in) investing activities	349,171,000	(104,345,000)
Cash flows from financing activities:
Proceeds from issuance of non-recourse residential financing, net of issuance costs	67,109,000	30,642,000
Repayment of non-recourse residential financing	(9,899,000)	3,024,000
Proceeds from (Repayments of) Debt	22,286,000	226,661,000
Assumption of project loan by customer	(27,321,000)	0
Repayment of 0.75% debentures due 2018, bank loans and other debt	(419,527,000)	228,940,000
Repayment of non-recourse power plant and commercial financing	(4,678,000)	32,021,000
Contributions from noncontrolling interests and redeemable noncontrolling interests attributable to residential projects	73,290,000	96,625,000
Distributions to noncontrolling interests and redeemable noncontrolling interests attributable to residential projects	(12,582,000)	8,454,000
Purchases of stock for tax withholding obligations on vested restricted stock	4,900,000	(4,215,000)
Proceeds from issuance of bank loans, net of issuance costs	116,459,000	201,400,000
Net cash (used in) provided by financing activities	(172,442,000)	278,674,000
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents	(1,124,000)	1,174,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease)	(179,737,000)	(113,189,000)
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period1	256,689,000
Non-cash transactions:
Costs of solar power systems, leased and to be leased, sourced from existing inventory	21,640,000	27,467,000
Costs of solar power systems, leased and to be leased, funded by liabilities	5,166,000	7,016,000
Costs of solar power systems under sale-leaseback financing arrangements, sourced from project assets	15,580,000	55,619,000
Property, plant and equipment acquisitions funded by liabilities	15,954,000	40,669,000
Fees and Commissions	3,911,000	0
Contractual obligations satisfied with inventory	40,881,000	6,668,000
Scenario, Previously Reported [Member]
Net loss		(264,462,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, end of period		401,023,000
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		87,353,000
Impairment of Equity Method Investments		8,607,000
Equity in (earnings) losses of unconsolidated investees		6,501,000
Changes in operating assets and liabilities:
Accounts receivable		(24,445,000)
Contract assets		13,157,000
Project assets		(59,830,000)
Prepaid expenses and other assets		(139,103,000)
Long-term financing receivables, net		(62,515,000)
Accounts payable and other accrued liabilities		(207,873,000)
Contract liabilities		(65,433,000)
Customer advances		105,157,000
Net cash used in operating activities		(288,692,000)
Cash flows from financing activities:
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease)		$ (113,189,000)
8Point3 Energy [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Proceeds from Equity Method Investment, Distribution	$ 16,200,000

The Company and Summary of Sign

The Company and Summary of Significant Accounting Policies	6 Months Ended
	Jul. 01, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and Summary of Significant Accounting Policies	THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company SunPower Corporation (together with its subsidiaries, the "Company" or "SunPower") is a leading global energy company that delivers complete solar solutions to residential, commercial, and power plant customers worldwide through an array of hardware, software, and financing options and through utility-scale solar power system construction and development capabilities, operations and maintenance ("O&M") services, and "Smart Energy" solutions. SunPower's Smart Energy initiative is designed to add layers of intelligent control to homes, buildings and grids - all personalized through easy-to-use customer interfaces. Of all the solar cells commercially available to the mass market, the Company believes its solar cells have the highest conversion efficiency, a measurement of the amount of sunlight converted by the solar cell into electricity. SunPower is a majority-owned subsidiary of Total Solar International SAS ("Total"), formerly Total Energies Nouvelles Activités USA, a subsidiary of Total S.A. ("Total S.A.") (see "Note 2 . Transactions with Total and Total S.A"). The Company's Chief Executive Officer, as the chief operating decision maker ("CODM"), has organized the Company, manages resource allocations and measures performance of the Company's activities among three end-customer segments: (i) Residential Segment, (ii) Commercial Segment and (iii) Power Plant Segment. The Residential and Commercial Segments combined are referred to as Distributed Generation. The Company’s Residential Segment refers to sales of solar energy solutions to residential end customers through a variety of means, including cash and loan sales and long-term leases directly to end customers, sales to resellers, including the Company's third-party global dealer network, and sales of the Company's O&M services. The Company’s Commercial Segment refers to sales of solar energy solutions to commercial and public entity end customers through a variety of means, including direct sales of turn-key engineering, procurement and construction ("EPC") services, sales to the Company's third-party global dealer network, sales of energy under power purchase agreements ("PPAs"), and sales of the Company's O&M services. The Power Plant Segment refers to the Company's large-scale solar products and systems business, which includes power plant project development and project sales, EPC services for power plant construction, power plant O&M services and component sales for power plants developed by third parties, sometimes on a multi-year, firm commitment basis. Liquidity The Company continues to face challenging industry conditions and a competitive environment. While the Company continues to focus on improving overall operating performance and liquidity, including managing cash flow and working capital, notably with cash savings resulting from restructuring actions and cost reduction initiatives put in place in the third and fourth quarters of fiscal 2016 and the first quarter of fiscal 2018, as well as additional cost reduction initiatives put in place in the second quarter of fiscal 2018, the Company's net losses continued through the second quarter of fiscal 2018 and are expected to continue through fiscal 2019. The Company has the ability to enhance its available cash by borrowing up to $95.0 million under its revolving credit facility (the "Revolver") with Credit Agricole Corporate and Investment Bank ("Credit Agricole") pursuant to the Letter Agreement executed by the Company and Total S.A. on May 8, 2017 (the "Letter Agreement") (see "Note 2 . Transactions with Total and Total S.A."). The Letter Agreement and any guarantees issued under it will expire on August 26, 2019. In consideration for the commitments of Total S.A. pursuant to the Letter Agreement, the Company is required to pay Total S.A. certain commitment and guarantee fees. On May 22, 2018, the Company entered into a Term Credit Agreement with Credit Agricole (the "Term Credit Agreement"), under which the Company borrowed $300.0 million on May 29, 2018. The Company's $300.0 million 0.75% senior convertible debentures due 2018 (the “ 0.75% debentures due 2018”), $200.0 million of which were held by Total, matured on June 1, 2018, and were redeemed at maturity with the proceeds from the Term Credit Agreement. On June 19, 2018, the Company completed the divestiture of its equity interest in 8point3 Energy Partners LP ("8point3 Energy Partners" and, with certain affiliates, collectively, the "8point3 Group," and such transaction, "Divestiture Transaction"; see "Note 10 . Equity Method Investments"). The proceeds of the Divestiture Transaction were used to repay the amounts due under the Term Credit Agreement immediately after closing, with the Company retaining the excess proceeds. During the quarter ended July 1, 2018, tariffs imposed pursuant to Section 201 of the Trade Act of 1974 and uncertainty surrounding whether specific products may be excluded continue to significantly and adversely affect the Company’s business, results of operations and cash flows. These events and conditions indicate that the Company may not have the liquid funds necessary to satisfy its estimated liquidity needs within the 12 months from the date of issuance of the interim financial statements contained herein. In connection with its short-term liquidity needs, the Company decided to divest certain assets. On June 12, 2018, the Company entered into an Asset Purchase Agreement (the "Purchase Agreement") with Enphase Energy, Inc. (“Enphase”) pursuant to which the Company will sell and Enphase will purchase certain assets and intellectual property related to the production of microinverters for the following consideration: (i) $15.0 million payable in cash at the closing under the Purchase Agreement (the “Closing”); (ii) 7.5 million shares of Enphase common stock issuable to the Company at the Closing; and (iii) an additional cash payment of $10.0 million payable to the Company on the earlier of the four month anniversary of the Closing and December 28, 2018. The Closing is subject to the satisfaction of certain customary closing conditions. Additionally, in connection with the Company's previously announced decision to sell or refinance its interest in its residential lease portfolio, which is comprised of assets under operating leases and financing receivables related to sales-type leases, the Company is in the process of securing a source of financing in the form of a subordinated mezzanine loan of at least $93.0 million . Subject to execution of definitive documentation and closing of the proposed mezzanine loan, the Company will be required to pay interest quarterly on outstanding borrowings in an amount equal to 12.0% per annum. The Company's interest in the residential lease portfolio will serve as collateral securing the loan and the loan will be repaid pursuant to an amortization schedule over the term of the loan. The closing of the mezzanine loan is subject to certain closing conditions, including obtaining consent from the lenders and tax equity investors who invested in the residential lease portfolio and finalization of the financial model which determines the loan proceeds. The Company believes it has sufficiently evaluated the closing conditions in concluding that the Purchase Agreement with Enphase and the mezzanine loan are probable of occurring and will generate sufficient proceeds to satisfy the Company’s working capital needs and fund its committed capital expenditures over the next 12 months from the date of the issuance of the interim financial statements. However, the Company cannot predict, with certainty, the outcome of its actions to generate liquidity as planned. Basis of Presentation and Preparation Principles of Consolidation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("United States" or "U.S.," and such accounting principles, "U.S. GAAP") and include the accounts of the Company, all of its subsidiaries and special purpose entities, as appropriate under consolidation accounting guidelines. Intercompany transactions and balances have been eliminated in consolidation. The assets of the special purpose entities that the Company establishes in connection with certain project financing arrangements for customers are not designed to be available to service the general liabilities and obligations of the Company. Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation in the Company's consolidated financial statements and the accompanying notes. In the first quarter of fiscal 2018, the Company adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASC 606") as well as Accounting Standards Update No. 2017-05, Other income - Gain and Losses from the Derecognition of Nonfinancial Assets (Subtopic ASC 610-20, "ASU 2017-05"), such reclassifications are discussed in this Note 1. Fiscal Years The Company has a 52-to-53-week fiscal year that ends on the Sunday closest to December 31. Accordingly, every fifth or sixth year will be a 53-week fiscal year. Both fiscal 2018 and 2017 are 52-week fiscal years. The second quarter of fiscal 2018 ended on July 1, 2018 , while the second quarter of fiscal 2017 ended on July 2, 2017 . The second quarters of fiscal 2018 and 2017 were both 13-week quarters. The first halves of fiscal 2018 and 2017 were both 26-week periods. Management Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates in these consolidated financial statements include revenue recognition, specifically the nature and timing of satisfaction of performance obligations, standalone selling price of performance obligations and variable consideration; allowances for doubtful accounts receivable; recoverability of financing receivables related to residential leases, inventory and project asset write-downs; stock-based compensation; long-lived asset impairment, specifically estimates for valuation assumptions including discount rates and future cash flows, economic useful lives of property, plant and equipment, intangible assets, and investments; fair value and residual value of solar power systems, including those subject to residential operating leases; fair value of financial instruments; valuation of contingencies such as accrued warranty; the fair value of indemnities provided to customers and other parties, and income taxes and tax valuation allowances. Actual results could materially differ from those estimates. Summary of Significant Accounting Policies Long-Lived Assets The Company evaluates its long-lived assets, including property, plant and equipment, solar power systems leased and to be leased, and other intangible assets with finite lives, for impairment whenever events or changes in circumstances arise, including consideration of technology obsolescence, that may indicate that the carrying value of such assets may not be recoverable, and these assessments require significant judgment in determining whether such events or changes have occurred. Factors considered important that could result in an impairment review include significant changes in the manner of use of a long-lived asset or in its physical condition, a significant adverse change in the business climate or economic trends that could affect the value of a long-lived asset, an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset, significant under-performance relative to expected historical or projected future operating results, or a current expectation that, more likely than not, a long-lived asset will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For purposes of the impairment evaluation, long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities, and the Company must exercise judgment in assessing such groupings and levels. The Company then compares the estimated future undiscounted net cash flows expected to be generated by the asset group, including the eventual disposition of the asset group at residual value, to the asset group’s carrying value to determine if the asset group is recoverable. If the Company's estimate of future undiscounted net cash flows is insufficient to recover the carrying value of the asset group, the Company records an impairment loss in the amount by which the carrying value of the asset group exceeds the fair value. Fair value is generally measured based on (i) internally developed discounted cash flows for the asset group, (ii) third-party valuations, as well as (iii) quoted market prices, if available. If the fair value of an asset group is determined to be less than its carrying value, an impairment in the amount of the difference is recorded in the period that the impairment indicator occurs. Estimating future cash flows requires significant judgment, and such projections may vary from the cash flows eventually realized. For additional information on the impairment charge recorded in the three and six months ended July 1, 2018 , see "Note 5 . Balance Sheet Components-Impairment of Property, Plant and Equipment" and "Note 6 . Leasing-Impairment of Residential Lease Assets." Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606. For additional information on the new standard and the impact to the Company's financial results, refer to Impacts to Previously Reported Results below. Module and Component Sales The Company sells its solar panels and balance of system components primarily to dealers, system integrators and distributors, and recognizes revenue at a point in time when control of such products transfers to the customer, which generally occurs upon shipment or delivery depending on the terms of the contracts with the customer. There are no rights of return, and other than standard warranty obligations, there are no significant post-shipment obligations, including installation, training or customer acceptance clauses with any of the Company's customers that could have an impact on revenue recognition. The Company's revenue recognition policy is consistent across all geographic areas. Solar Power System Sales and Engineering, Procurement, and Construction Services The Company designs, manufactures, and sells rooftop and ground-mounted solar power systems under construction and development agreements. EPC projects governed by customer contracts that require the Company to deliver functioning solar power systems are generally completed within three to twelve months from commencement of construction. Construction on large projects may be completed within eighteen to thirty-six months, depending on the size and location. The Company recognizes revenue from EPC services over time as our performance creates or enhances an energy generation asset controlled by the customer. The Company uses an input method based on cost incurred as it faithfully depicts the Company’s progress toward satisfaction of the performance obligation. Under this method, revenue arising from fixed-price construction contracts is recognized as work is performed based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligations. Incurred costs include all direct material, labor and subcontract costs, and those indirect costs related to contract performance, such as indirect labor, supplies, and tools. Project material costs are included in incurred costs when the project materials have been installed by being permanently attached or fitted to the solar power system as required by the project’s engineering design. Cost-based input methods of revenue recognition require the Company to make estimates of net contract revenues and costs to complete the projects. In making such estimates, significant judgment is required to evaluate assumptions related to the amount of net contract revenues, including the impact of any performance incentives, liquidated damages, and other payments to customers. Significant judgment is also required to evaluate assumptions related to the costs to complete the projects, including materials, labor, contingencies, and other system costs. If the estimated total costs on any contract are greater than the net contract revenues, the Company recognizes the entire estimated loss in the period the loss becomes known and can be reasonably estimated. For sales of solar power systems in which the Company sells a controlling interest in the project to a customer, the Company recognizes all of the revenue for the consideration received, including the fair value of the noncontrolling interest obtained or retained, and defers any profit associated with the Company’s retained equity stake through “Equity in earnings of unconsolidated investees.” The deferred profit is subsequently recognized on a straight-line basis over the useful life of the underlying system. The Company estimates the fair value of the noncontrolling interest using an income approach based on the valuation of the entire solar project. Further, in situations where the Company sells membership interests in its project entities to third-party tax equity investors in return for tax benefits, such as investment tax credits and accelerated depreciation, the Company views the sale of tax credits as a distinct performance obligation which is recognized at a point in time when the customers are eligible to claim the benefits, generally at substantial completion of the solar power projects. The fair value of the tax attributes generally begins with an independent third-party appraisal which supports the eligible cost basis for the qualifying solar energy property. In certain circumstances, the Company has provided indemnification to customers and investors under which the Company is contractually obligated to compensate these parties for losses they may suffer as a result of reduction in tax benefits received under the investment tax credit and U.S. Treasury Department cash grant programs. Refer to "Note 9. Commitments and Contingencies" for further details. The Company's arrangements may contain clauses such as contingent repurchase options, delay liquidated damages or early performance bonus, most favorable pricing, or other provisions that can either increase or decrease the transaction price. These variable amounts generally are awarded upon achievement of certain performance metrics or milestones. The Company estimates variable consideration at which the Company expects to be entitled and it is probable that a significant reversal of cumulative revenue recognized will not occur. Operations and Maintenance The Company offers its customers various levels of post-installation O&M services with the objective of optimizing our customers' electrical energy production over the life of the system. The Company determines if the post-installation systems monitoring and maintenance qualifies as separate performance obligation. Such post-installation monitoring and maintenance are deferred at the time the contract is executed based on the estimate of selling price on a standalone basis and are recognized to revenue over time as customers receive and consume benefits of such services. The non-cancellable term of the O&M contracts are typically 90 days for commercial and residential customers and 180 days for power plant customers. The Company typically provides a system output performance warranty, separate from its standard solar panel product warranty, to customers that have subscribed to its post-installation O&M services. In connection with system output performance warranties, the Company agrees to pay liquidated damages in the event the system does not perform to the stated specifications, with certain exclusions. The warranty excludes system output shortfalls attributable to force majeure events, customer curtailment, irregular weather, and other similar factors. In the event that the system output falls below the warrantied performance level during the applicable warranty period, and provided that the shortfall is not caused by a factor that is excluded from the performance warranty, the warranty provides that SunPower will pay the customer an amount based on the value of the shortfall of energy produced relative to the applicable warrantied performance level. Such liquidated damages represent a form of variable consideration and are estimated at contract inception and recognized over time as customers receive and consume the benefits of the O&M services. Shipping and Handling Costs The Company accounts for shipping and handling activities related to contracts with customers as costs to fulfill its promise to transfer goods and, accordingly, records such costs in cost of revenue. Taxes Collected from Customers and Remitted to Governmental Authorities The Company excludes from its measurement of transaction prices all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. 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 power systems leased to residential customers under sales-type leases. Financing receivables are initially recorded based on the expected gross minimum lease payments to be received from customers over a period commensurate with the remaining lease term of up to 20 years and the systems estimated residual value, net of unearned income and allowance for estimated losses. Initial direct costs for sales-type leases are recognized as cost of sales when the solar power systems are placed in service. Due to the homogeneous nature of its leasing transactions, SunPower manages its financing receivables on an aggregate basis when assessing credit risk. SunPower also considers the credit risk profile for its lease customers to be homogeneous due to the criteria the Company uses to approve customers for its residential leasing program, which among other things, requires a minimum "fair" FICO credit quality. Accordingly, the Company does not regularly categorize its financing receivables by credit risk. The Company recognizes an allowance for losses on financing receivables in an amount equal to the probable losses net of recoveries. SunPower maintains reserve percentages on past-due receivable aging buckets and bases such percentages on several factors, including consideration of historical credit losses and information derived from industry benchmarking. The Company also places doubtful financing receivables on nonaccrual status and discontinues recognition of interest revenue. For the six months ended July 1, 2018 , events and circumstances continued to indicate that the Company might not be able to collect all amounts due according to the contractual terms of the underlying lease agreements given its decision to sell or refinance its interest in its residential lease portfolio. The Company determined it was necessary to evaluate the potential for allowances in its ability to collect these receivables. Estimates and judgments about future cash flows were made using an income approach defined as Level 3 inputs under fair value measurement standards. The income approach, specifically a discounted cash flow analysis, included assumptions for, among others, forecasted lease income, expenses, default rates, residual value of these lease assets and long-term discount rates, all of which require significant judgment by the Company. In accordance with such evaluation, the Company recognized an allowance for losses on the consolidated statement of operations. For additional information on the related impairment charge, see "Note 6. Leasing—Impairment of Residential Lease Assets." See "Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 1. The Company and Summary of Significant Accounting Policies" of our Annual Report on Form 10-K for the fiscal year ended December 31, 2017 for a summary of our other significant accounting policies. Recently Adopted Accounting Pronouncements In August 2017, the FASB issued Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815) to target improvements to accounting for hedging activities. The improvements include (i) alignment of risk management activities and financial reporting, and (ii) other simplifications in the application of hedge accounting guidance. The new guidance is effective for the Company no later than the first quarter of fiscal 2019 and requires a modified retrospective approach to adoption. The Company elected early adoption of the updated accounting standard on a modified retrospective basis in the first quarter of fiscal 2018. The adoption of this updated accounting standard did not result in a significant impact to the Company’s consolidated financial statements. In May 2017, the FASB issued Accounting Standards Update No. 2017-09, Compensation - Stock Compensation (Topic 718) to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In March 2017, the FASB issued Accounting Standards Update No. 2017-07, Compensation - Retirement Benefits (Topic 715) to provide final guidance on the presentation of net periodic pension and postretirement benefit cost. The amendment requires the bifurcation of net benefit cost. The service cost component will be presented with other employee compensation costs in operating income or capitalized in assets. The other components will be recorded separately outside of operations and will not be eligible for capitalization. The guidance is required to be applied on a retrospective basis for the presentation of the service cost component and the other components of net benefit cost and on a prospective basis for the capitalization of only the service cost component of net benefit cost. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In February 2017, the FASB issued ASU 2017-05 to clarify the scope and application of the sale or transfer of nonfinancial assets to noncustomers, including partial sales and also to define what constitutes an “in substance nonfinancial asset” which can include financial assets. The new guidance eliminates several accounting differences between transactions involving assets and transactions involving businesses. Further, the guidance aligns the accounting for derecognition of a nonfinancial asset with that of a business. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Business Combinations (Topic 805) to clarify the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The new guidance is effective for the Company no later than the first quarter of fiscal 2018 and requires a prospective approach to adoption. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company’s consolidated financial statements. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) ("ASU 2016-01") to require equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). In February 2018, the FASB issued Accounting Standards Update No. 2018-03, T echnical Corrections and Improvements to Financial Instruments - Overall (Subtopic 825-10) , which provided clarifications to ASU 2016-01. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 by electing the allowed measurement alternative to use cost, impairment (if any), and observable price changes in orderly transactions for the identical or similar investment of the same issuer (referred to as the measurement alternative method). The adoption did not result in a significant impact to the Company's consolidated financial statements. In May 2014, the FASB issued ASC 606. Under the standard, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted ASC 606 on January 1, 2018, using the full retrospective method, which required the Company to restate each prior period presented. The Company implemented key system functionality and internal controls to enable the preparation of financial information upon adoption. The most significant impact of the standard relates to the sales of solar power systems that include the sale or lease of related real estate previously accounted for under the guidance for real estate sales ASC 360-20 "Property, Plant, and Equipment." ASC 360-20 required the Company to evaluate whether such arrangements had any forms of continuing involvement that may have affected the revenue or profit recognition of the transactions, including arrangements with prohibited forms of continuing involvement requiring the Company to reduce the potential profit on a project sale by its maximum exposure to loss. The adoption of ASC 606, which supersedes the real estate sales guidance under ASC 360-20, generally results in the earlier recognition of revenue and profit than the Company's historical practice under ASC 360-20. For sales arrangements in which the Company obtains or retains an interest in the project sold to the customer, the Company recognizes all the revenue for the consideration received, including the fair value of the noncontrolling interests obtained or retained, and defers any profits associated with the interest retained through "Equity in earnings (loss) of unconsolidated investees." The Company then recognizes any deferred profit on a straight-line basis over the useful life of the underlying system, with any remaining amount recognized upon the sale of the noncontrolling interest to a third party. Following the adoption of ASC 606, the revenue recognition for the Company's other sales arrangements, including the sales of components, sales and construction of solar systems, and O&M services, remained materially consistent. The revenue recognition for residential leasing and sale-leaseback arrangements remained consistent as they follow other U.S. GAAP guidance. As part of the Company's adoption of ASC 606 in the first quarter of fiscal 2018, the Company elected to apply the following practical expedients: • The Company has not restated contracts that begin and are completed within the same annual reporting period; • For completed contracts that have variable consideration, the Company used the transaction price at the date upon which the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods; • The Company has excluded disclosures of transaction prices allocated to remaining performance obligations and when the Company expects to recognize such revenue for all periods prior to the date of initial application; • The Company has not retrospectively restated its contracts to accoun

Transactions with Total and Tot

Transactions with Total and Total S.A.	6 Months Ended
	Jul. 01, 2018
Related Party Transactions [Abstract]
Transactions with Total and Total S.A.	TRANSACTIONS WITH TOTAL AND TOTAL S.A. In June 2011, Total completed a cash tender offer to acquire 60% of the Company's then outstanding shares of common stock at a price of $23.25 per share, for a total cost of approximately $1.4 billion . In December 2011, the Company entered into a Private Placement Agreement with Total (the "Private Placement Agreement"), under which Total purchased, and the Company issued and sold, 18.6 million shares of the Company's common stock for a purchase price of $8.80 per share, thereby increasing Total's ownership to approximately 66% of the Company's outstanding common stock as of that date. As of July 1, 2018 , through the increase of the Company's total outstanding common stock due to the exercise of warrants and issuance of restricted and performance stock units, Total's ownership of the Company's outstanding common stock has decreased to approximately 56% . Supply Agreements In November 2016, the Company and Total entered into a four-year, up to 200 megawatt ("MW") supply agreement to support the solarization of Total facilities. The agreement covers the supply of 150 MW of E-Series panels with an option to purchase up to another 50 MW of P-Series panels. In March 2017, the Company received a prepayment totaling $88.5 million . The prepayment is secured by certain of the Company's assets located in the United States and in Mexico. The Company recognizes revenue for the solar panels consistent with its revenue recognition policy for solar power components at a point in time when control of such products transfers to the customer, which generally occurs upon shipment or delivery depending on the terms of the contracts. In the second quarter of fiscal 2017, the Company started to supply Total with panels under the supply agreement and as of July 1, 2018 , the Company had $14.3 million of "Contract liabilities, current portion" and $54.4 million of "Contract liabilities, net of current portion" on its Consolidated Balance Sheets related to the aforementioned supply agreement (see Note 9 . Commitments and Contingencies"). In March 2018, the Company and Total, each through certain affiliates, entered into an agreement whereby the Company agreed to sell 3.42 MW of photovoltaic modules to Total for a development project in Chile. This agreement provided for payment from Total in the amount of approximately $1.3 million , 10% of which was paid upon execution of the agreement. Amended and Restated Credit Support Agreement In June 2016, the Company and Total S.A. entered into an Amended and Restated Credit Support Agreement (the "Credit Support Agreement"), which amended and restated the Credit Support Agreement dated April 28, 2011, by and between the Company and Total S.A., as amended. Under the Credit Support Agreement, Total S.A. agreed to enter into one or more guarantee agreements (each a "Guaranty") with banks providing letter of credit facilities to the Company. At any time until December 31, 2018, Total S.A. will, at the Company's request, guarantee the payment to the applicable issuing bank of the Company's obligation to reimburse a draw on a letter of credit and pay interest thereon in accordance with the letter of credit facility between such bank and the Company. Such letters of credit must be issued no later than December 31, 2018 and expire no later than March 31, 2020. Total is required to issue and enter into a Guaranty requested by the Company, subject to certain terms and conditions. In addition, Total will not be required to enter into the Guaranty if, after giving effect to the Company’s request for a Guaranty, the sum of (a) the aggregate amount available to be drawn under all guaranteed letter of credit facilities, (b) the amount of letters of credit available to be issued under any guaranteed facility, and (c) the aggregate amount of draws (including accrued but unpaid interest) on any letters of credit issued under any guaranteed facility that have not yet been reimbursed by the Company, would exceed $500 million in the aggregate. Such maximum amounts of credit support available to the Company can be reduced upon the occurrence of specified events. In consideration for the commitments of Total S.A. pursuant to the Credit Support Agreement, the Company is required to pay Total S.A. a guaranty fee for each letter of credit that is the subject of a Guaranty under the Credit Support Agreement and was outstanding for all or part of the preceding calendar quarter. The Credit Support Agreement will terminate following December 31, 2018, after the later of the satisfaction of all obligations thereunder and the termination or expiration of each Guaranty provided thereunder. In addition to the Credit Support Agreement, the Company and Total S.A. entered into the Letter Agreement in May 2017 to facilitate the issuance by Total S.A. of one or more guaranties of the Company's payment obligations of up to $100.0 million (the "Support Amount") under the Revolver with Credit Agricole, as "administrative agent," and the other lenders party thereto; See "Note 11 . Debt and Credit Sources" for additional information on the Revolver with Credit Agricole. In consideration for the commitments of Total S.A. pursuant to the Letter Agreement, the Company is required to pay a guarantor commitment fee of 0.50% per annum for the unutilized Support Amount and a guaranty fee of 2.35% per annum of the Guaranty outstanding. The maturity date of the Letter Agreement is August 26, 2019. Affiliation Agreement The Company and Total have entered into an Affiliation Agreement that governs the relationship between Total and the Company (the "Affiliation Agreement"). Until the expiration of a standstill period specified in the Affiliation Agreement (the "Standstill Period"), and subject to certain exceptions, Total, Total S.A., any of their respective affiliates and certain other related parties (collectively, the "Total Group") may not effect, seek, or enter into discussions with any third party regarding any transaction that would result in the Total Group beneficially owning shares of the Company in excess of certain thresholds, or request the Company or the Company's independent directors, officers or employees, to amend or waive any of the standstill restrictions applicable to the Total Group. The Standstill Period ends when Total holds less than 15% ownership of the Company. The Affiliation Agreement imposes certain limitations on the Total Group's ability to seek to effect a tender offer or merger to acquire 100% of the outstanding voting power of the Company and imposes certain limitations on the Total Group's ability to transfer 40% or more of the outstanding shares or voting power of the Company to a single person or group that is not a direct or indirect subsidiary of Total S.A. During the Standstill Period, no member of the Total Group may, among other things, solicit proxies or become a participant in an election contest relating to the election of directors to the Company's Board of Directors. The Affiliation Agreement provides Total with the right to maintain its percentage ownership in connection with any new securities issued by the Company, and Total may also purchase shares on the open market or in private transactions with disinterested stockholders, subject in each case to certain restrictions. The Affiliation Agreement also imposes certain restrictions with respect to the ability of the Company and its board of directors to take certain actions, including specifying certain actions that require approval by the directors other than the directors appointed by Total and other actions that require stockholder approval by Total. Research & Collaboration Agreement Total and the Company have entered into a Research & Collaboration Agreement (the "R&D Agreement") that establishes a framework under which the parties engage in long-term research and development collaboration ("R&D Collaboration"). The R&D Collaboration encompasses a number of different projects, with a focus on advancing the Company's technology position in the crystalline silicon domain, as well as ensuring the Company's industrial competitiveness. The R&D Agreement enables a joint committee to identify, plan and manage the R&D Collaboration. Upfront Warrant In February 2012, the Company issued a warrant (the "Upfront Warrant") to Total S.A. to purchase 9,531,677 shares of the Company's common stock with an exercise price of $7.8685 , subject to adjustment for customary anti-dilution and other events. The Upfront Warrant, which is governed by the Private Placement Agreement and a Compensation and Funding Agreement, dated February 28, 2012, as amended, is exercisable at any time for seven years after its issuance, provided that, so long as at least $25.0 million in aggregate of the Company's convertible debt remains outstanding, such exercise will not cause any "person," including Total S.A., to, directly or indirectly, including through one or more wholly-owned subsidiaries, become the "beneficial owner" (as such terms are defined in Rule 13d-3 and Rule 13d-5 under the Securities Exchange Act of 1934, as amended) (the "Exchange Act"), of more than 74.99% of the voting power of the Company's common stock at such time, a circumstance which would trigger the repurchase or conversion of the Company's existing convertible debt. 0.75% Debentures Due 2018 In May 2013, the Company issued $300.0 million in principal amount of the 0.75% debentures due 2018. An aggregate principal amount of $200.0 million of the 0.75% debentures due 2018 were acquired by Total. The 0.75% debentures due 2018 were convertible into shares of the Company's common stock at any time based on an initial conversion price equal to $24.95 per share, which provided Total the right to acquire up to 8,017,420 shares of the Company's common stock. The applicable conversion rate could adjust in certain circumstances, including a fundamental change, as described in the indenture governing the 0.75% debentures due 2018. On June 1, 2018, the Company redeemed the 0.75% debentures due 2018 at maturity in full with proceeds from the Term Credit Agreement. 0.875% Debentures Due 2021 In June 2014, the Company issued $400.0 million in principal amount of its 0.875% senior convertible debentures due 2021 (the " 0.875% debentures due 2021"). An aggregate principal amount of $250.0 million of the 0.875% debentures due 2021 were acquired by Total. The 0.875% debentures due 2021 are convertible into shares of the Company's common stock at any time based on an initial conversion price equal to $48.76 per share, which provides Total the right to acquire up to 5,126,775 shares of the Company's common stock. The applicable conversion rate may adjust in certain circumstances, including a fundamental change, as described in the indenture governing the 0.875% debentures due 2021. 4.00% Debentures Due 2023 In December 2015, the Company issued $425.0 million in principal amount of its 4.00% senior convertible debentures due 2023 (the " 4.00% debentures due 2023"). An aggregate principal amount of $100.0 million of the 4.00% debentures due 2023 were acquired by Total. The 4.00% debentures due 2023 are convertible into shares of the Company's common stock at any time based on an initial conversion price equal to $30.53 per share, which provides Total the right to acquire up to 3,275,680 shares of the Company's common stock. The applicable conversion rate may adjust in certain circumstances, including a fundamental change, as described in the indenture governing the 4.00% debentures due 2023. Joint Projects with Total and its Affiliates: The Company enters into various EPC and O&M agreements relating to solar projects, including EPC and O&M services agreements relating to projects owned or partially owned by Total and its affiliates. As of July 1, 2018 , the Company had $0.2 million of "Contract assets" and $5.4 million of "Accounts receivable, net" on its Consolidated Balance Sheets related to projects in which Total and its affiliates have a direct or indirect material interest. During the first quarter of fiscal 2017, in connection with a co-development project between the Company and Total, Total paid $0.5 million to the Company in exchange for the Company's ownership interest in the co-development project. During the first quarter of fiscal 2018, in connection with a co-development project between the Company and Total, the Company paid $0.5 million to Total for development fees for the co-development project. Related-Party Transactions with Total and its Affiliates: The following related party balances and amounts are associated with transactions entered into with Total and its Affiliates: As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ 5,362 $ 2,366 Contract assets $ 215 $ 154 Contract liabilities, current portion 1 $ 14,337 $ 12,744 Contract liabilities, net of current portion 1 $ 54,407 $ 68,880 1 Refer to Note 9. Commitments and Contingencies - Advances from Customers. Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Revenue: EPC, O&M, and components revenue $ 5,369 $ 3,051 $ 18,099 $ 7,183 Cost of revenue: EPC, O&M, and components cost of revenue $ 5,638 $ 3,370 $ 9,188 $ 4,405 Research and development expense: Offsetting contributions received under the R&D Agreement $ (50 ) $ (37 ) $ (87 ) $ (104 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,376 $ 1,580 $ 2,783 $ 3,379 Interest expense incurred on the 0.75% debentures due 2018 $ 172 $ 375 $ 547 $ 750 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,094 $ 1,094 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 2,000 $ 2,000

Revenue from Contracts with Cus

Revenue from Contracts with Customers Revenue from Contracts with Customers	6 Months Ended
	Jul. 01, 2018
Revenue from Contracts with Customers [Abstract]
Revenue from Contract with Customer [Text Block]	REVENUE FROM CONTRACTS WITH CUSTOMERS The following tables represent a disaggregation of revenue from contracts with customers for the three and six months ended July 1, 2018 and July 2, 2017 along with the reportable segment for each category: Three Months Ended (In thousands) Residential Commercial Power Plant Category July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Module and component sales $ 107,278 $ 103,902 $ 68,846 $ 38,213 $ 66,877 $ 52,330 Solar power systems sales and EPC services 610 790 44,669 43,760 39,094 18,715 Operations and maintenance 1,976 1,711 1,627 1,254 9,217 8,157 Leasing 1 95,317 49,403 12,730 8,599 856 1,147 Net Revenue $ 205,181 $ 155,806 $ 127,872 $ 91,826 $ 116,044 $ 80,349 1 Leasing revenue is accounted for in accordance with the lease accounting guidance. Six Months Ended (In thousands) Residential Commercial Power Plant Category July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Module and component sales $ 212,848 $ 190,513 $ 126,131 $ 67,156 $ 119,090 $ 65,505 Solar power systems sales and EPC services 925 820 101,394 112,750 76,220 85,858 Operations and maintenance 2,495 1,874 2,884 2,002 18,643 16,291 Leasing 1 158,345 97,293 20,799 15,364 1,211 1,650 Net Revenue $ 374,613 $ 290,500 $ 251,208 $ 197,272 $ 215,164 $ 169,304 1 Leasing revenue is accounted for in accordance with the lease accounting guidance. The Company recognizes revenue for sales of modules and components at the point that control transfers to the customer, which typically occurs upon shipment or delivery to the customer, depending on the terms of the contract. For EPC revenue and solar power systems sales, the Company commences recognizing revenue when control of the underlying system transfers to the customer and continues recognizing revenue over time as work is performed based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligations. Judgment is required to evaluate assumptions including the amount of net contract revenues and the total estimated costs to determine our progress towards contract completion and to calculate the corresponding amount of revenue to recognize. If estimated total costs on any contract are greater than the net contract revenues, the Company recognizes the entire estimated loss in the period the loss becomes known. For contracts with post-installation systems monitoring and maintenance, the Company recognizes revenue related to systems monitoring and maintenance over the contract term on a straight-line basis. Changes in estimates for sales of systems and EPC services occur for a variety of reasons, including but not limited to (i) construction plan accelerations or delays, (ii) product cost forecast changes, (iii) cost related change orders, or (iv) changes in other information used to estimate costs. Changes in estimates may have a material effect on the Company's consolidated statements of operations. The table below outlines the impact on revenue of net changes in estimated transaction prices and input costs for systems related sales contracts (both increases and decreases) for the three and six months ended July 1, 2018 and July 2, 2017 as well as the number of projects that comprise such changes. For purposes of the following table, only projects with changes in estimates that have a net impact on revenue of at least $1.0 million during the periods were presented. Also included in the table is the net change in estimate as a percentage of the aggregate revenue for such projects. Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Decrease in revenue from net changes in transaction prices $ (4,639 ) $ — $ (4,639 ) $ — Increase (decrease) in revenue from net changes in input cost estimates (10,876 ) 7,381 (9,165 ) 9,599 Net increase (decrease) in revenue from net changes in estimates $ (15,515 ) $ 7,381 $ (13,804 ) $ 9,599 Number of projects 3 2 4 3 Net change in estimate as a percentage of aggregate revenue for associated projects (17.9 )% 2.6 % (4.2 )% 2.0 % For the three and six months ended July 1, 2018 , revenue decreased $15.5 million and $13.8 million , respectively, from net changes in transaction prices and input cost estimates. The changes were primarily due to product cost forecast changes related to the redesign of certain project materials. For the three and six months ended July 2, 2017 , revenue increased $7.4 million and $9.6 million , respectively, from net changes in input cost estimates. The changes in input cost estimates were primarily due to product cost forecast changes as PV installation related to certain project has been completed. Contract Assets and Liabilities Contract assets consist of (i) retainage which represents the earned, but unbilled, portion of a construction and development project for which payment is deferred by the customer until certain contractual milestones are met; and (ii) unbilled receivables which represent revenue that has been recognized in advance of billing the customer, which is common for long-term construction contracts. Contract liabilities consist of deferred revenue and customer advances, which represent consideration received from a customer prior to transferring control of goods or services to the customer under the terms of a sales contract. Contract liabilities exclude deferred revenue related to the Company's residential lease program which are accounted for under the lease accounting guidance. Refer to "Note 5 . Balance Sheet Components" for further details. During the six months ended July 1, 2018 , the increase in contract assets of $35.4 million was primarily driven by unbilled receivables for commercial projects where certain milestones had not yet been reached, but the criteria to recognize revenue had been met. During the six months ended July 1, 2018 , the decrease in contract liabilities of $35.9 million was primarily due to the attainment of milestones billings for a variety of projects. During the three months ended July 1, 2018 , the Company recognized revenue of $53.0 million that was included in contract liabilities as of April 1, 2018. During the six months ended July 1, 2018 , the Company recognized revenue of $91.6 million that was included in contract liabilities as of December 31, 2017 . The following table represents the Company's remaining performance obligations as of July 1, 2018 for sales of solar power systems, including projects under sales contracts subject to conditions precedent, and EPC agreements for developed projects that the Company is constructing or expects to construct. The Company expects to recognize $172.5 million of revenue for such contracts upon transfer of control of the projects. Project Revenue Category EPC Contract/Partner Developed Project Expected Year Revenue Recognition Will Be Completed Percentage of Revenue Recognized Joint Base Anacostia Bolling (JBAB) EPC revenue and solar power systems Constellation 2018 83.8% Distribution Generation EPC revenue and solar power systems Various 2020 72.1%* *denotes average percentage of revenue recognized As of July 1, 2018 , the Company entered into contracts with customers for the future sale of modules and components for an aggregate transaction price of $330.9 million , the substantial majority of which the Company expects to recognize as revenue through 2019. As of July 1, 2018 , the Company had entered into O&M contracts of utility-scale PV solar power systems. The Company expects to recognize $10.4 million of revenue during the non-cancellable term of these O&M contracts over an average period of three months.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	OTHER INTANGIBLE ASSETS Other Intangible Assets The following tables present details of the Company's acquired other intangible assets: (In thousands) Gross Accumulated Amortization Net As of July 1, 2018 Patents and purchased technology $ 52,944 $ (32,066 ) $ 20,878 As of December 31, 2017 Patents and purchased technology $ 52,313 $ (26,794 ) $ 25,519 During the three and six months ended July 1, 2018 , aggregate amortization expense for intangible assets totaled $2.6 million and $5.3 million , respectively. During the three and six months ended July 2, 2017 , aggregate amortization expense for intangible assets totaled $4.4 million and $7.5 million , respectively. As of July 1, 2018 , the estimated future amortization expense related to intangible assets with finite useful lives is as follows: (In thousands) Amount Fiscal Year 2018 (remaining six months) $ 5,081 2019 9,247 2020 6,515 Thereafter 35 $ 20,878

Balance Sheet Components

Balance Sheet Components	6 Months Ended
	Jul. 01, 2018
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	BALANCE SHEET COMPONENTS As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable, net: Accounts receivable, gross 1,2 $ 255,068 $ 242,327 Less: allowance for doubtful accounts 3 (45,626 ) (35,387 ) Less: allowance for sales returns (3,647 ) (1,974 ) $ 205,795 $ 204,966 1 Includes short-term financing receivables associated with solar power systems leased of $22.7 million and $19.1 million as of July 1, 2018 and December 31, 2017 , respectively (see "Note 6 . Leasing"). 2 The Company pledged accounts receivable of $1.5 million and $1.7 million as of July 1, 2018 and December 31, 2017 , respectively, to third-party investors as security for the Company's contractual obligations. 3 Includes allowance for losses of $8.5 million on the short-term financing receivables associated with solar power systems leased, out of which $1.8 million and $2.7 million were recognized during the three and six months ended July 1, 2018 , respectively. As of (In thousands) July 1, 2018 December 31, 2017 Inventories: Raw materials $ 55,353 $ 59,288 Work-in-process 90,120 111,164 Finished goods 222,934 182,377 $ 368,407 $ 352,829 As of (In thousands) July 1, 2018 December 31, 2017 Prepaid expenses and other current assets: Deferred project costs 1 $ 23,218 $ 33,534 VAT receivables, current portion 9,441 11,561 Deferred costs for solar power systems to be leased 31,599 25,076 Derivative financial instruments 532 2,612 Other receivables 35,583 49,015 Prepaid taxes 18 426 Other prepaid expenses 20,519 23,434 Other current assets 438 551 $ 121,348 $ 146,209 1 As of July 1, 2018 and December 31, 2017 , the Company had pledged deferred project costs of $1.0 million , and $2.9 million , respectively, to third-party investors as security for the Company's contractual obligations. As of (In thousands) July 1, 2018 December 31, 2017 Project assets - plants and land: Project assets — plants $ 72,386 $ 90,879 Project assets — land 4,011 12,184 $ 76,397 $ 103,063 Project assets — plants and land, current portion $ 76,347 $ 103,063 As a result of the Company's evaluation of its ability to recover the costs incurred to date for its solar development assets, management determined that $24.7 million of costs should be written off. Such charges were recorded as a component of cost of goods sold for the six months ended July 1, 2018 . While the Company considered all reasonably available information, the estimate includes significant risks and uncertainties as the pricing environment in the solar industry is currently volatile with increased uncertainty brought about by the tariffs imposed pursuant to the Section 201 trade case. As more information becomes available, it is reasonably possible that the Company's estimate of fair value may change resulting in the need to further write down the solar development assets, or resulting in the recognition of gains in the future if industry conditions have improved at the time of sale. As of (In thousands) July 1, 2018 December 31, 2017 Property, plant and equipment, net 2 : Manufacturing equipment $ 92,399 $ 406,026 Land and buildings 133,808 197,084 Leasehold improvements 118,958 297,522 Solar power systems 1 470,390 451,678 Computer equipment 102,132 111,183 Furniture and fixtures 10,435 12,621 Construction-in-process 15,345 14,166 943,467 1,490,280 Less: accumulated depreciation (186,396 ) (342,435 ) $ 757,071 $ 1,147,845 1 Includes $438.2 million and $419.0 million of solar power systems associated with sale-leaseback transactions under the financing method as of July 1, 2018 and December 31, 2017 , respectively, which are depreciated using the straight-line method to their estimated residual values over the lease terms of up to 25 years (see "Note 6 . Leasing"). 2 Includes a non-cash impairment charge of $369.2 million recorded during the second quarter of fiscal 2018 associated with upstream asset group, which excludes all solar power systems as these are part of the downstream asset group. Impairment and accumulated depreciation are included in each asset category, representing the new cost basis in accordance with ASC 360. As of (In thousands) July 1, 2018 December 31, 2017 Property, plant and equipment, net by geography 1 : United States $ 480,289 $ 488,970 Philippines 109,951 325,601 Malaysia 130,452 233,824 Mexico 23,527 80,560 Europe 12,701 18,767 Other 151 123 $ 757,071 $ 1,147,845 1 Property, plant and equipment, net by geography is based on the physical location of the assets. Impairment of Property, Plant and Equipment In the second quarter of fiscal 2018, the Company announced its proposed plan to change its corporate structure into upstream and downstream business units, and long-term strategy to upgrade its interdigitated back contact (“IBC”) technology to new generation technology (“NGT”). Accordingly, the Company expects to upgrade the equipment associated with its manufacturing operations for the production of NGT over the next several years. In connection with these planned changes that will impact the utilization of its manufacturing assets, continued pricing challenges in the industry, as well as the ongoing uncertainties associated with the Section 201 trade case, the Company determined indicators of impairment existed and therefore performed a recoverability test by estimating future undiscounted net cash flows expected to be generated from the use of these asset groups. Based on the test performed, the Company determined that its estimate of future undiscounted net cash flows was insufficient to recover the carrying value of the upstream business unit’s assets and consequently performed an impairment analysis by comparing the carrying value of the asset group to its estimated fair value. In estimating the fair value of the long-lived assets, the Company made estimates and judgments that it believes reasonable market participants would make, using Level 3 inputs under ASC 820. The impairment evaluation utilized a discounted cash flow analysis inclusive of assumptions for forecasted profit, operating expenses, capital expenditures, remaining useful life of the Company's manufacturing assets, a discount rate, as well as market and cost approach valuations performed by a third-party valuation specialist, all of which require significant judgment by management. In accordance with such evaluation, the Company recognized a non-cash impairment charge of $369.2 million for the three and six months ended July 1, 2018 . The total impairment loss was allocated to the long-lived assets of the group on a pro rata basis using the relative carrying amounts of those assets, except that the loss allocated to an individual long-lived asset of the group did not reduce the carrying amount of that asset below its determined fair value. As a result, non-cash impairment charges of $355.1 million , $12.8 million and $1.2 million were allocated to "Cost of revenue", "Research and development" and "Sales, general and administrative", respectively, on the consolidated statement of operations for the three and six months ended July 1, 2018 based on the departments such assets are servicing. Further, the $355.1 million non-cash impairment charge in "Cost of revenue" was allocated among the Company’s three end-customer segments based on megawatts deployed in the second quarter of fiscal 2018. As a result, non-cash impairment charges of $92.5 million , $103.8 million and $158.8 million were allocated to the Residential Segment, Commercial Segment and Power Plant Segment, respectively, for the three and six months ended July 1, 2018 . As of (In thousands) July 1, 2018 December 31, 2017 Other long-term assets: Equity method investments 1 $ 41,921 $ 450,000 Equity investments without readily determinable fair value 35,832 35,840 Other 2 62,286 60,858 $ 140,039 $ 546,698 1 On June 19, 2018, the Company completed its previously announced Divestiture Transaction. As of July 1, 2018 and December 31, 2017 , the Company's investment in the 8point3 Group had a carrying value of zero and $382.7 million , respectively (see "Note 10 . Equity Method Investments"). 2 As of July 1, 2018 and December 31, 2017 , the Company had pledged deferred project costs of $6.3 million and $6.4 million , respectively, to third-party investors as security for the Company's contractual obligations. As of (In thousands) July 1, 2018 December 31, 2017 Accrued liabilities: Employee compensation and employee benefits $ 44,152 $ 53,225 Deferred revenue 1 2,182 3,242 Interest payable 14,598 15,396 Short-term warranty reserves 20,959 25,222 Restructuring reserve 9,526 3,886 VAT payables 10,174 8,691 Derivative financial instruments 998 1,452 Legal expenses 27,183 48,503 Taxes payable 17,299 21,307 Liability due to AU Optronics 28,234 21,389 Other 21,100 26,895 $ 196,405 $ 229,208 1 Consists of advance consideration received from customers under the residential lease program which is accounted for in accordance with the lease accounting guidance. As of (In thousands) July 1, 2018 December 31, 2017 Other long-term liabilities: Deferred revenue 1 $ 60,475 $ 67,001 Long-term warranty reserves 155,826 156,082 Long-term sale-leaseback financing 500,309 479,597 Unrecognized tax benefits 19,997 19,399 Long-term pension liability 4,914 4,465 Derivative financial instruments 102 1,175 Long-term liability due to AU Optronics 38,599 57,611 Other 19,117 18,792 $ 799,339 $ 804,122 1 Consists of advance consideration received from customers under the residential lease program which is accounted for in accordance with the lease accounting guidance. As of (In thousands) July 1, 2018 December 31, 2017 Accumulated other comprehensive loss: Cumulative translation adjustment $ (6,955 ) $ (6,631 ) Net unrealized gain (loss) on derivatives 1,501 (541 ) Net gain on long-term pension liability adjustment 4,164 4,164 Deferred taxes (386 ) — $ (1,676 ) $ (3,008 )

Leasing

Leasing	3 Months Ended
	Jul. 01, 2018
Leases [Abstract]
Leasing	LEASING Residential Lease Program The Company offers a solar lease program, which provides U.S. residential customers with SunPower systems under 20 -year lease agreements that include system maintenance and warranty coverage. Leases are classified as either operating or sales-type leases in accordance with the relevant accounting guidelines. Operating Leases The following table summarizes "Solar power systems leased and to be leased, net" under operating leases on the Company's Consolidated Balance Sheets as of July 1, 2018 and December 31, 2017 : As of (In thousands) July 1, 2018 December 31, 2017 Solar power systems leased and to be leased, net 1,2 : Solar power systems leased $ 786,121 $ 749,697 Solar power systems to be leased 20,515 26,830 806,636 776,527 Less: accumulated depreciation and impairment 3 (447,541 ) (407,309 ) $ 359,095 $ 369,218 1 Solar power systems leased and to be leased, net are physically located exclusively in the United States. 2 As of July 1, 2018 and December 31, 2017 , the Company had pledged solar assets with an aggregate book value of $109.1 million and $112.4 million , respectively, to third-party investors as security for the Company's contractual obligations. The book value of pledged assets represents assets legally held by the respective flip partnerships. 3 For the six months ended July 1, 2018 , the Company recognized a non-cash impairment charge of $51.2 million on solar power systems leased and to be leased. The following table presents the Company's minimum future rental receipts on operating leases placed in service as of July 1, 2018 : (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Minimum future rentals on operating leases placed in service 1 $ 18,990 36,266 36,343 36,421 36,502 488,398 $ 652,920 1 Minimum future rentals on operating leases placed in service does not include contingent rentals that may be received from customers under agreements that include performance-based incentives. Sales-Type Leases As of July 1, 2018 and December 31, 2017 , the Company's net investment in sales-type leases presented in "Accounts receivable, net" and "Long-term financing receivables, net" on the Company's Consolidated Balance Sheets was as follows: As of (In thousands) July 1, 2018 December 31, 2017 Financing receivables 1 : Minimum lease payments receivable 2 $ 814,189 $ 690,249 Unguaranteed residual value 86,619 73,344 Unearned income (137,597 ) (115,854 ) Allowance for estimated losses (361,447 ) (297,972 ) Net financing receivables $ 401,764 $ 349,767 Current $ 22,688 $ 19,095 Long-term $ 379,076 $ 330,672 1 As of July 1, 2018 and December 31, 2017 , the Company had pledged financing receivables of $111.8 million and $113.4 million , respectively, to third-party investors as security for the Company's contractual obligations. The book value of pledged assets represents assets legally held by the respective flip partnerships. 2 Net of allowance for doubtful accounts amounting to $7.8 million and $6.1 million , as of July 1, 2018 and December 31, 2017 , respectively. As of July 1, 2018 , future maturities of net financing receivables for sales-type leases are as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Scheduled maturities of minimum lease payments receivable 1 $ 22,448 42,585 42,936 43,292 43,656 618,342 $ 813,259 1 Minimum future rentals on sales-type leases placed in service does not include contingent rentals that may be received from customers under agreements that include performance-based incentives. Impairment of Residential Lease Assets Financing receivables are generated by solar power systems leased to residential customers under sales-type leases. Financing receivables represent gross minimum lease payments to be received from customers over a period commensurate with the remaining lease term and the systems estimated residual value, net of unearned income and allowance for estimated losses. The Company’s evaluation of the recoverability of these financing receivables is based on evaluation of the likelihood, based on current information and events, and whether the Company will be able to collect all amounts due according to the contractual terms of the underlying lease agreements. In accordance with this evaluation, the Company recognizes an allowance for losses on financing receivables based on its estimate of the amount equal to the probable losses net of recoveries. The combination of the leased solar power systems discussed in the preceding paragraph together with the lease financing receivables is referred to as the "residential lease portfolio." In conjunction with its efforts to generate more available liquid funds and simplify its balance sheets, the Company made the decision to sell or refinance its interest in the residential lease asset portfolio, which is comprised of assets under operating leases and financing receivables related to sales-type leases, and engaged an external investment banker to assist with its related marketing efforts in the fourth quarter of fiscal 2017. The Company continues to negotiate deal terms and structures with a potential purchaser. As a result of these events, in the fourth quarter of fiscal 2017, the Company determined it was necessary to evaluate the potential for impairment in its ability to recover the carrying amount of its residential lease portfolio. The Company first performed a recoverability test by estimating future undiscounted net cash flows expected to be generated by the assets based on its own specific alternative courses of action under consideration. The alternative courses were either to sell or refinance the Company’s interest in the residential lease portfolio or hold the assets until the end of their previously estimated useful lives. Upon consideration of the alternatives, the Company considered the probability of selling the portfolio and factored the indicative value obtained from a prospective purchaser together with the probability of retaining the portfolio and the estimated future undiscounted net cash flows expected to be generated by holding the assets until the end of their previously estimated useful lives in the recoverability test. Based on the test performed, the Company determined that as of December 31, 2017, the estimate of future undiscounted net cash flows is insufficient to recover the carrying value of the assets and consequently performed an impairment analysis by comparing the carrying value of the assets to their estimated fair value. In estimating the fair value of the residential lease portfolio, the Company made estimates and judgments that it believes reasonable market participants would make in determining the fair value of the residential lease portfolio based on expected future cash flows. The impairment evaluation was based on the income approach and included assumptions for contractual lease rentals, lease expenses, residual value, forecasted default rate over the lease term and discount rates, some of which require significant judgment by management. During the first half of fiscal 2018, the Company updated the impairment test discussed above to include new leases that were placed in service since the last test was performed. In accordance with such evaluation, the Company recognized an additional non-cash impairment charge of $68.3 million and $117.4 million as "Impairment of residential lease assets" on the consolidated statement of operations for the three and six months ended July 1, 2018 , respectively. Due to the fact that the residential lease portfolio assets are held in partnership flip structures with noncontrolling interests, the Company allocated the portion of the impairment charge related to such noncontrolling interests through the hypothetical liquidation at book value ("HLBV") method. This allocation resulted in an additional net loss attributable to noncontrolling interests and redeemable controlling interests of $13.8 million and $13.9 million for the three and six months ended July 1, 2018 , respectively. As a result, the net impairment charges attributable to SunPower stockholders totaled $54.5 million and $103.5 million for the three and six months July 1, 2018 , respectively, and were recorded within the Residential Segment. The impairment evaluation includes uncertainty because it requires management to make assumptions and to apply judgment to estimate future cash flows and assumptions. If actual results are not consistent with our estimates and assumptions used in estimating future cash flows and asset fair values, and if and when a divestiture transaction occurs, the details and timing of which are subject to change as the sales and marketing process continue, the Company may be exposed to additional impairment charges in the future, which could be material to the results of operations. Sale-Leaseback Arrangements The Company enters into sale-leaseback arrangements under which solar power systems are sold to third parties and subsequently leased back by the Company over lease terms of up to 25 years . Separately, the Company enters into PPAs with end customers, who host the leased solar power systems and buy the electricity directly from the Company under PPAs with terms of up to 25 years . At the end of the lease term, the Company has the option to purchase the systems at fair value or may be required to remove the systems and return them to the third parties. The Company has classified its sale-leaseback arrangements of solar power systems not involving integral equipment as operating leases for which the deferred profit on the sale of these systems is recognized over the term of the lease. As of July 1, 2018 , future minimum lease obligations associated with these systems were $69.9 million , which will be recognized over the minimum lease terms. Future minimum payments to be received from customers under PPAs associated with the solar power systems under sale-leaseback arrangements classified as operating leases will also be recognized over the lease terms of up to 25 years and are contingent upon the amounts of energy produced by the solar power systems. Certain sale-leaseback arrangements of solar power systems involve integral equipment, as defined under the accounting guidance for such transactions, as the Company has continuing involvement with the solar power systems throughout the lease due to purchase option rights in the arrangements. As a result of such continuing involvement, the Company accounts for each of these transactions as a financing. Under the financing method, the proceeds received from the sale of the solar power systems are recorded by the Company as financing liabilities. The financing liabilities are subsequently reduced by the Company's payments to lease back the solar power systems, less interest expense calculated based on the Company's incremental borrowing rate adjusted to the rate required to prevent negative amortization. The solar power systems under the sale-leaseback arrangements remain on the Company's balance sheet and are classified within "Property, plant and equipment, net" (see "Note 5 . Balance Sheet Components"). As of July 1, 2018 , future minimum lease obligations for the sale-leaseback arrangements accounted for under the financing method were $425.3 million , which will be recognized over the lease terms of up to 30 years . During the three and six months ended July 1, 2018 the Company had net financing proceeds of $7.7 million and $16.8 million , respectively, in connection with these sale-leaseback arrangements. During the three and six months ended July 2, 2017 , the Company had net financing proceeds of $3.9 million and $42.1 million , respectively, in connection with these sale-leaseback arrangements. As of July 1, 2018 and December 31, 2017 , the carrying amount of the sale-leaseback financing liabilities presented in "Other long-term liabilities" on the Company's Consolidated Balance Sheets was $500.3 million and $479.6 million , respectively (see "Note 5 . Balance Sheet Components").

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jul. 01, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS 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 Company measures certain assets and liabilities at fair value on a recurring basis. There were no transfers between fair value measurement levels during any presented period. The Company did not have any assets or liabilities measured at fair value on a recurring basis requiring Level 3 inputs as of July 1, 2018 or December 31, 2017 . The following table summarizes the Company's assets and liabilities measured and recorded at fair value on a recurring basis as of July 1, 2018 and December 31, 2017 : July 1, 2018 December 31, 2017 (In thousands) Total Level 2 Total Level 2 Assets Prepaid expenses and other current assets: Derivative financial instruments (Note 12) 532 532 2,579 2,579 Other long-term assets: Derivative financial instruments (Note 12) 1,680 1,680 — — Total assets $ 2,212 $ 2,212 $ 2,579 $ 2,579 Liabilities Accrued liabilities: Derivative financial instruments (Note 12) $ 998 $ 998 $ 1,452 $ 1,452 Other long-term liabilities: Derivative financial instruments (Note 12) 102 102 1,174 1,174 Total liabilities $ 1,100 $ 1,100 $ 2,626 $ 2,626 Other financial instruments, including the Company's accounts receivable, accounts payable and accrued liabilities, are carried at cost, which generally approximates fair value due to the short-term nature of these instruments. Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis The Company measures certain investments and non-financial assets (including property, plant and equipment, and other intangible assets) at fair value on a non-recurring basis in periods after initial measurement in circumstances when the fair value of such asset is impaired below its recorded cost. As of July 1, 2018 , there were no such items recorded at fair value, with the exception of the Company's property, plant and equipment (see "Note 5 . Balance Sheet Components") and residential lease assets (see "Note 6 . Leasing"). As of July 2, 2017 , the Company did not have any other significant assets or liabilities that were measured at fair value on a non-recurring basis in periods subsequent to initial recognition. Held-to-Maturity Debt Securities The Company's debt securities, classified as held-to-maturity, are Philippine government bonds that the Company maintains as collateral for business transactions within the Philippines. These bonds have various maturity dates and are classified as "Restricted long-term marketable securities" on the Company's Consolidated Balance Sheets. As of July 1, 2018 and December 31, 2017 , these bonds had a carrying value of $5.8 million and $6.2 million , respectively. The Company records such held-to-maturity investments at amortized cost based on its ability and intent to hold the securities until maturity. The Company monitors for changes in circumstances and events that would affect its ability and intent to hold such securities until the recorded amortized costs are recovered. No other-than-temporary impairment loss was incurred during any presented period. The held-to-maturity debt securities were categorized in Level 2 of the fair value hierarchy. Equity Investments The Company holds equity investments in non-consolidated entities that are accounted for under both the equity method and measurement alternative method. The Company monitors these investments, which are included in "Other long-term assets" in its Consolidated Balance Sheets, for impairment and records reductions in the carrying values when necessary. Circumstances that indicate an other-than-temporary decline include Level 1, Level 2 and Level 3 measurements such as the valuation ascribed to the issuing company in subsequent financing rounds, decreases in quoted market prices, and declines in the results of operations of the issuer. The Company adopted ASC 606 on January 1, 2018, using the full retrospective method, which required the Company to restate each prior period presented. The Company's carrying value in the 8point3 Group materially increased upon adoption which required the Company to amend its historical evaluations of the potential for other-than-temporary impairment on its investment in the 8point3 Group. In accordance with such updated evaluations, the Company recognized other-than-temporary losses on the 8point3 investment balance during the first and fourth quarters of fiscal 2017 using a combination of Level 1 and Level 3 measurements. In June 2018, the Company completed the Divestiture Transaction (see "Note 10 . Equity Method Investments"). As of July 1, 2018 and December 31, 2017 , the Company had $41.9 million and $450.0 million , respectively, in investments accounted for under the equity method (see "Note 10 . Equity Method Investments"). As of both July 1, 2018 and December 31, 2017 , the Company had $35.8 million in investments accounted for under the measurement alternative method.

Restructuring

Restructuring	6 Months Ended
	Jul. 01, 2018
Restructuring and Related Activities [Abstract]
Restructuring	RESTRUCTURING February 2018 Restructuring Plan On February 21, 2018, the Company adopted a restructuring plan and began implementing initiatives to reduce operating expenses and cost of revenue overhead in light of the known shorter-term impact of tariffs imposed on photovoltaic cells and modules pursuant to Section 201 of the Trade Act of 1974 and broader initiatives to control costs and improve cash flow. In connection with the plan, which is expected to be completed by mid-2019, the Company expects between 150 and 250 non-manufacturing employees to be affected, representing approximately 3% of the Company’s global workforce, with a portion of those employees exiting the Company as part of a voluntary departure program. The changes to the Company’s workforce will vary by country, based on local legal requirements and consultations with employee works councils and other employee representatives, as appropriate. The Company expects to incur restructuring charges totaling approximately $20 million to $30 million , consisting primarily of severance benefits (between $11 million and $16 million ) and real estate lease termination and other associated costs (between $9 million and $14 million ). A substantial portion of such charges are expected to be incurred in fiscal 2018, and the Company expects between $17 million and $25 million of the charges to be cash. The actual timing and costs of the plan may differ from the Company’s current expectations and estimates. December 2016 Restructuring Plan On December 2, 2016, the Company adopted a restructuring plan to reduce costs and focus on improving cash flow. As part of the plan, the Board of Directors approved the closure of the Company’s Philippine-based Fab 2 manufacturing facility. The restructuring activities were substantially complete as of July 1, 2018, and the remaining costs to be incurred are not expected to be material. August 2016 Restructuring Plan On August 9, 2016 , the Company adopted a restructuring plan in response to expected near-term challenges primarily relating to the Company’s Power Plant Segment. In connection with the realignment, the Company expects to incur restructuring charges totaling approximately $35 million to $45 million , consisting primarily of severance benefits, asset impairments, lease and related termination costs, and other associated costs. The Company expects more than 50% of total charges to be cash. The realignment is expected to be substantially complete by the third quarter of fiscal 2018, the Company does not expect a significant number of employees to be affected by remaining actions. Legacy Restructuring Plans During prior fiscal years, the Company implemented approved restructuring plans, related to all segments, to align with changes in the global solar market, which included the consolidation of the Company's Philippine manufacturing operations, as well as actions to accelerate operating cost reduction and improve overall operating efficiency. These restructuring activities were substantially complete as of April 2, 2017, and the remaining costs to be incurred are not expected to be material. The following table summarizes the restructuring charges recognized in the Company's Consolidated Statements of Operations: Six Months Ended (In thousands) July 1, 2018 July 2, 2017 Cumulative To Date February 2018 Plan: Severance and benefits $ 10,493 $ — $ 10,493 Other costs 1 340 — 340 $ 10,833 $ — $ 10,833 December 2016 Plan: Non-cash impairment charges $ — $ (741 ) $ 148,938 Severance and benefits (715 ) 2,707 20,829 Lease and related termination costs 6 557 713 Other costs 1 2,890 12,569 24,533 $ 2,181 $ 15,092 $ 195,013 August 2016 Plan: Non-cash impairment charges $ — $ — $ 17,926 Severance and benefits 1,552 (984 ) 16,901 Lease and related termination costs — 2 559 Other costs 1 118 637 1,471 $ 1,670 $ (345 ) $ 36,857 Legacy Restructuring Plans $ (3 ) $ 13 $ 143,653 Total restructuring charges $ 14,681 $ 14,760 $ 386,356 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees. The following table summarizes the restructuring reserve activities during the six months ended July 1, 2018 : Six Months Ended (In thousands) December 31, 2017 Charges (Benefits) (Payments) Recoveries July 1, 2018 February 2018 Plan: Severance and benefits $ — $ 10,493 $ (3,919 ) $ 6,574 Other costs 1 — 340 (14 ) 326 $ — $ 10,833 $ (3,933 ) $ 6,900 December 2016 Plan: Severance and benefits $ 1,862 $ (715 ) $ (492 ) $ 655 Lease and related termination costs — 6 (6 ) — Other costs 1 54 2,890 (1,334 ) 1,610 $ 1,916 $ 2,181 $ (1,832 ) $ 2,265 August 2016 Plan: Severance and benefits $ 1,735 $ 1,552 $ (1,575 ) $ 1,712 Other costs 1 39 118 (88 ) 69 $ 1,774 $ 1,670 $ (1,663 ) $ 1,781 Legacy Restructuring Plans $ 196 $ (3 ) $ (3 ) $ 190 Total restructuring liability $ 3,886 $ 14,681 $ (7,431 ) $ 11,136 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Facility and Equipment Lease Commitments The Company leases certain facilities under non-cancellable operating leases from unaffiliated third parties. As of July 1, 2018 , future minimum lease payments for facilities under operating leases were $38.7 million , to be paid over the remaining contractual terms of up to 9 years . The Company also leases certain buildings, machinery and equipment under non-cancellable capital leases. As of July 1, 2018 , future minimum lease payments for assets under capital leases were $3.3 million , to be paid over the remaining contractual terms of up to 5 years. Purchase Commitments The Company purchases raw materials for inventory and manufacturing equipment from a variety of vendors. During the normal course of business, in order to manage manufacturing lead times and help assure adequate supply, the Company enters into agreements with contract manufacturers and suppliers that either allow them to procure goods and services based on specifications defined by the Company, or that establish parameters defining the Company's requirements. In certain instances, these agreements allow the Company the option to cancel, reschedule or adjust the Company's requirements based on its business needs before firm orders are placed. Consequently, purchase commitments arising from these agreements are excluded from the Company's disclosed future obligations under non-cancellable and unconditional commitments. The Company also has agreements with several suppliers, including some of its non-consolidated investees, for the procurement of polysilicon, ingots, and wafers, among others, which specify future quantities and pricing of products to be supplied by two vendors for periods of up to 3 years and provide for certain consequences, such as forfeiture of advanced deposits and liquidated damages relating to previous purchases, in the event that the Company terminates the arrangements. Future purchase obligations under non-cancellable purchase orders and long-term supply agreements as of July 1, 2018 are as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total 1 Future purchase obligations $ 326,273 226,366 336,490 1,000 1,000 1,000 $ 892,129 1 Total future purchase obligations were composed of $181.2 million related to non-cancellable purchase orders and $710.9 million related to long-term supply agreements. The Company expects that all obligations related to non-cancellable purchase orders for manufacturing equipment will be recovered through future cash flows of the solar cell manufacturing lines and solar panel assembly lines when such long-lived assets are placed in service. Factors considered important that could result in an impairment review include significant under-performance relative to expected historical or projected future operating results, significant changes in the manner of use of acquired assets, and significant negative industry or economic trends. Obligations related to non-cancellable purchase orders for inventories match current and forecasted sales orders that will consume these ordered materials and actual consumption of these ordered materials are regularly compared to expected demand. The Company anticipates total obligations related to long-term supply agreements for inventories, some of which (in the case of polysilicon) are at purchase prices significantly above current market prices for similar materials, will be recovered because the quantities required to be purchased are expected to be utilized in the manufacture and profitable sale of solar power products in the future based on the Company's long-term operating plans. Additionally, in order to reduce inventory and improve working capital, the Company has periodically elected to sell polysilicon inventory in the marketplace at prices below the Company's purchase price, thereby incurring a loss. The terms of the long-term supply agreements are reviewed by management and the Company assesses the need for any accruals for estimated losses on adverse purchase commitments, such as lower of cost or net realizable value adjustments that will not be recovered by future sales prices, forfeiture of advanced deposits and liquidated damages, as necessary. Advances to Suppliers As noted above, the Company has entered into agreements with various vendors, some of which are structured as "take or pay" contracts, that specify future quantities and pricing of products to be supplied. Certain agreements also provide for penalties or forfeiture of advanced deposits in the event the Company terminates the arrangements. Under certain agreements, the Company was required to make prepayments to the vendors over the terms of the arrangements. As of July 1, 2018 and December 31, 2017 , advances to suppliers totaled $200.9 million and $216.0 million , respectively, of which $83.8 million and $30.7 million , respectively, is classified as short-term in the Company's Consolidated Balance Sheets. One supplier accounted for 99% of total advances to suppliers as of both July 1, 2018 and December 31, 2017 . Advances from Customers The estimated utilization of advances from customers included in "Contract liabilities, current portion" and "Contract liabilities, net of current portion" on the Company's Consolidated Balance Sheets as of July 1, 2018 is as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Estimated utilization of advances from customers $ 38,422 17,882 32,096 11,691 — — $ 100,091 The Company has entered into other agreements with customers who have made advance payments for solar power products and systems. These advances will be applied as shipments of product occur or upon completion of certain project milestones. In November 2016, the Company and Total entered into a four-year, up to 200-MW supply agreement to support the solarization of Total facilities (see "Note 2 . Transactions with Total and Total S.A."); in March 2017, the Company received a prepayment totaling $88.5 million . As of July 1, 2018 , the advance payment from Total was $68.7 million , of which $14.3 million was classified as short-term in the Company's Consolidated Balance Sheets, based on projected shipment dates. Product Warranties The following table summarizes accrued warranty activity for the three and six months ended July 1, 2018 and July 2, 2017 : Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Balance at the beginning of the period $ 179,169 $ 168,113 $ 181,303 $ 161,209 Accruals for warranties issued during the period 3,662 5,776 7,500 15,436 Settlements and adjustments during the period (6,046 ) (1,423 ) (12,018 ) (4,179 ) Balance at the end of the period $ 176,785 $ 172,466 $ 176,785 $ 172,466 In some cases, the Company may offer customers the option to purchase extended warranties to ensure protection beyond the standard warranty period. In those circumstances, the warranty is a distinct service and the Company accounts for the extended warranty as a performance obligation and allocates a portion of the transaction price to that performance obligation. More frequently, customers do not purchase a warranty separately. In those situations, the Company accounts for the warranty as assurance-type warranty, which provides customers with assurance that the product complies with agreed-upon specifications, and this does not represent a separate performance obligation. Contingent Obligations Project agreements entered into with the Company's Commercial and Power Plant customers often require the Company to undertake obligations including: (i) system output performance warranties and (ii) penalty payments or customer termination rights if the system the Company is constructing is not commissioned within specified timeframes or other milestones are not achieved. Historically, the Company's systems have performed significantly above the performance warranty thresholds, and there have been no cases in which the Company has had to buy back a system. As of July 1, 2018 and December 31, 2017 , the Company had $3.3 million and $6.4 million , respectively, classified as "Accrued liabilities," and $4.8 million and $3.1 million , respectively, classified as "Other long-term liabilities" in the consolidated balance sheets for such obligations. Future Financing Commitments The Company is required to provide certain funding under agreements with unconsolidated investees, subject to certain conditions (see "Note 10 . Equity Method Investments"). As of July 1, 2018 , the Company has future financing obligations related to these agreements as follows: (In thousands) Amount Year 2018 (remaining six months) $ 11,397 2019 300 2020 2,900 $ 14,597 Liabilities Associated with Uncertain Tax Positions Total liabilities associated with uncertain tax positions were $20.0 million and $19.4 million as of July 1, 2018 and December 31, 2017 , respectively. These amounts are included in "Other long-term liabilities" in the Company's Consolidated Balance Sheets in their respective periods as they are not expected to be paid within the next 12 months. Due to the complexity and uncertainty associated with its tax positions, the Company cannot make a reasonably reliable estimate of the period in which cash settlement, if any, would be made for its liabilities associated with uncertain tax positions in Other long-term liabilities. Indemnifications The Company is a party to a variety of agreements under which it may be obligated to indemnify the counterparty with respect to certain matters. Typically, these obligations arise in connection with contracts and license agreements or the sale of assets, under which the Company customarily agrees to hold the other party harmless against losses arising from a breach of warranties, representations and covenants related to such matters as title to assets sold, negligent acts, damage to property, validity of certain intellectual property rights, non-infringement of third-party rights, and certain tax related matters including indemnification to customers under Section 48(c) of the Internal Revenue Code of 1986, as amended, regarding solar commercial investment tax credits ("ITCs") and U.S. Treasury Department ("Treasury") grant payments under Section 1603 of the American Recovery and Reinvestment Act (each a "Cash Grant"). In each of these circumstances, payment by the Company is typically subject to the other party making a claim to the Company that is contemplated by and valid under the indemnification provisions of the particular contract, which provisions are typically contract-specific, as well as bringing the claim under the procedures specified in the particular contract. These procedures usually allow the Company to challenge the other party's claims or, in case of breach of intellectual property representations or covenants, to control the defense or settlement of any third-party claims brought against the other party. Further, the Company's obligations under these agreements may be limited in terms of activity (typically to replace or correct the products or terminate the agreement with a refund to the other party), duration or amount. In some instances, the Company may have recourse against third parties or insurance covering certain payments made by the Company. In certain circumstances, the Company has provided indemnification to customers and investors under which the Company is contractually obligated to compensate these parties for losses they may suffer as a result of reductions in benefits received under ITCs and Treasury Cash Grant programs. The Company applies for ITCs and Cash Grant incentives based on guidance provided by the Internal Revenue Service ("IRS") and the Treasury, which include assumptions regarding the fair value of the qualified solar power systems, among others. Certain of the Company’s development agreements, sale-leaseback arrangements, and financing arrangements with tax equity investors, incorporate assumptions regarding the future level of incentives to be received, which in some instances may be claimed directly by the Company's customers and investors. Generally, such obligations would arise as a result of reductions to the value of the underlying solar power systems as assessed by the IRS. At each balance sheet date, the Company assesses and recognizes, when applicable, the potential exposure from these obligations based on all the information available at that time, including any audits undertaken by the IRS. The maximum potential future payments that the Company could have to make under this obligation would depend on the difference between the eligible basis claimed on the tax filing for the solar energy systems sold or transferred to indemnified parties and the values that the IRS may redetermine as the eligible basis for the systems for purposes of claiming ITCs or Cash Grants. The Company uses the eligible basis for tax filing purposes determined with the assistance of independent third-party appraisals to determine the ITCs that are passed-through to and claimed by the indemnified parties. For sales contracts that have such indemnification provisions, the Company recognizes a liability under ASC 460, "Guarantees," for the estimated premium that would be required by a guarantor to issue the same guarantee in a standalone arm’s-length transaction with an unrelated party. The Company recognizes such liabilities at the greater of the fair value of the indemnity or the contingent liability required to be recognized under ASC 450, "Contingencies," and reduce the revenue recognized in the related transaction. The Company initially estimates the fair value of any such indemnities provided based on the cost of insurance policies that cover the underlying risks being indemnified and may purchase such policies to mitigate our exposure to potential indemnification payments. After an indemnification liability is recorded, the Company derecognizes such amount typically upon expiration or settlement of the arrangement. Changes to any such indemnification liabilities provided are recorded as adjustments to revenue. As of July 1, 2018 , and December 31, 2017 , the Company's provision was $4.2 million and $12.8 million , respectively, for tax related indemnifications. On June 19, 2018, the Company completed the Divestiture Transaction resulting in the sale of its equity interest in the 8point3 Group. In connection with the transaction, the Company released approximately $8.3 million of tax related indemnifications previously recorded as a result of the ASC 606 adoption effective January 1, 2018. Defined Benefit Pension Plans The Company maintains defined benefit pension plans for the majority of its non-U.S. employees. Benefits under these plans are generally based on an employee’s years of service and compensation. Funding requirements are determined on an individual country and plan basis and are subject to local country practices and market circumstances. The funded status of the pension plans, which represents the difference between the benefit obligation and fair value of plan assets, is calculated on a plan-by-plan basis. The benefit obligation and related funded status are determined using assumptions as of the end of each fiscal year. The Company recognizes the overfunded or underfunded status of its pension plans as an asset or liability on its Consolidated Balance Sheets. As of July 1, 2018 and December 31, 2017 , the underfunded status of the Company’s pension plans presented in "Other long-term liabilities" on the Company’s Consolidated Balance Sheets was $4.9 million and $4.5 million , respectively. The impact of transition assets and obligations and actuarial gains and losses are recorded in "Accumulated other comprehensive loss" and are generally amortized as a component of net periodic cost over the average remaining service period of participating employees. Total other comprehensive loss related to the Company’s benefit plans was zero for the three and six months ended July 1, 2018 and July 2, 2017 . Legal Matters Class Action and Derivative Suits On August 16, 2016, a class action lawsuit was filed against the Company and certain of its officers and directors (the "Defendants") in the United States District Court for the Northern District of California on behalf of a class consisting of those who acquired the Company's securities from February 17, 2016 through August 9, 2016 (the "Class Period"). On December 9, 2016, the court appointed a lead plaintiff. Following the withdrawal of the original lead plaintiff, on August 21, 2017, the court appointed an investor group as lead plaintiff. An amended complaint was filed on October 17, 2017. The complaint alleged violations of Sections 10(b) and 20(a) of the Exchange Act, and Securities and Exchange Commission ("SEC") Rule 10b-5. The complaints were filed following the issuance of the Company's August 9, 2016 earnings release and revised guidance and generally allege that throughout the Class Period, the Defendants made materially false and/or misleading statements and failed to disclose material adverse facts about the Company’s business, operations, and prospects. On April 18, 2018, the court dismissed the complaint for failure to state a claim, with leave to amend. On May 8, 2018, a second amended complaint was filed. A motion to dismiss is pending. Four shareholder derivative actions have been filed in federal court, purporting to be brought on the Company's behalf against certain of the Company's current and former officers and directors based on the same events alleged in the securities class action lawsuits described above. The Company is named as a nominal defendant. The plaintiffs assert claims for alleged breaches of fiduciary duties, unjust enrichment, and waste of corporate assets for the period from February 2016 through the present and generally allege that the defendants made or caused the Company to make materially false and/or misleading statements and failed to disclose material adverse facts about the Company’s business, operations, and prospects. The plaintiffs also claim that the alleged conduct is a breach of the Company's Code of Business Conduct and Ethics, and that the defendants, including members of the Company's Audit Committee, breached their fiduciary duties by failing to ensure the adequacy of the Company's internal controls, and by causing or allowing the Company to disseminate false and misleading statements in the Company’s SEC filings and other disclosures. The securities class action lawsuits and the federal derivative actions have all been related by the court and assigned to one judge. The derivative cases are stayed. Shareholder derivative actions purporting to be brought on the Company’s behalf were brought in the Superior Court of California for the County of Santa Clara against certain of the Company’s current and former officers and directors based on the same events alleged in the securities class action and federal derivative lawsuits described above and alleging breaches of fiduciary duties. The state court cases are stayed. The Company is currently unable to determine if the resolution of these matters will have a material adverse effect on the Company's financial position, liquidity, or results of operations. Other Litigation The Company is also a party to various other litigation matters and claims that arise from time to time in the ordinary course of its business. While the Company believes that the ultimate outcome of such matters will not have a material adverse effect on the Company, their outcomes are not determinable and negative outcomes may adversely affect the Company's financial position, liquidity, or results of operations.

Equity Method Investments

Equity Method Investments	6 Months Ended
	Jul. 01, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	EQUITY METHOD INVESTMENTS As of July 1, 2018 and December 31, 2017 , the carrying value of the Company's equity method investments totaled $41.9 million and $450.0 million , respectively, and is classified as "Other long-term assets" in its Consolidated Balance Sheets. The Company's share of its earnings (loss) from equity method investments is reflected as "Equity in earnings of unconsolidated investees" in its Consolidated Statements of Operations. Equity Investment in Huaxia CPV (Inner Mongolia) Power Co., Ltd. ("CCPV") In December 2012, the Company entered into an agreement with Tianjin Zhonghuan Semiconductor Co. Ltd., Inner Mongolia Power Group Co. Ltd. and Hohhot Jinqiao City Development Company Co., Ltd. to form CCPV, a jointly owned entity to manufacture and deploy the Company's low-concentration PV (LCPV) concentrator technology in Inner Mongolia and other regions in China. CCPV is based in Hohhot, Inner Mongolia. The establishment of the entity was subject to approval of the Chinese government, which was received in the fourth quarter of fiscal 2013. In December 2013, the Company made a $16.4 million equity investment in CCPV, for a 25% equity ownership. The Company has concluded that it is not the primary beneficiary of CCPV because, although the Company is obligated to absorb losses and has the right to receive benefits, the Company alone does not have the power to direct the activities of CCPV that most significantly impact its economic performance. The Company accounts for its investment in CCPV using the equity method because the Company is able to exercise significant influence over CCPV due to its board position. Equity Investment in Diamond Energy Pty Ltd. ("Diamond Energy") In October 2012, the Company made a $3.0 million equity investment in Diamond Energy, an alternative energy project developer and clean electricity retailer headquartered in Melbourne, Australia, in exchange for a 25% equity ownership. The Company has concluded that it is not the primary beneficiary of Diamond Energy because, although the Company is obligated to absorb losses and has the right to receive benefits, the Company alone does not have the power to direct the activities of Diamond Energy that most significantly impact its economic performance. The Company accounts for its investment in Diamond Energy using the equity method because the Company is able to exercise significant influence over Diamond Energy due to its board position. Equity Investment in 8point3 Energy Partners In June 2015, 8point3 Energy Partners, a joint YieldCo vehicle formed by the Company and First Solar, (together with the Company, the "Sponsors") to own, operate and acquire solar energy generation assets, consummated its initial public offering ("IPO"). The Company has concluded that it was not the primary beneficiary of the 8point3 Group or any of its individual subsidiaries because, although the Sponsors are both obligated to absorb losses or have the right to receive benefits, the Company alone does not have the power to direct the activities of the 8point3 Group that most significantly impact its economic performance. In making this determination, the Company considered, among other factors, the equal division between the Sponsors of management rights in the 8point3 Group and the corresponding equal influence over its significant decisions, the role and influence of the independent directors on the board of directors of the general partner of 8point3 Energy Partners, and how both Sponsors contributed to the activities that most significantly impacted the 8point3 Group's economic performance. The Company accounted for its investment in the 8point3 Group using the equity method because the Company determined that, notwithstanding the division of management and ownership interests between the Sponsors, the Company exercised significant influence over the operations of the 8point3 Group. During the three and six months ended July 1, 2018 , the Company received $8.1 million and $16.2 million , respectively, in dividend distributions from the 8point3 Group. During the three and six months ended July 2, 2017 , the Company received $7.4 million and $14.6 million , respectively, in dividend distributions from the 8point3 Group. Under previous guidance for leasing transactions, the Company treated the portion of the sale of the residential lease portfolio originally sold to the 8point3 Group in connection with the IPO transaction, composed of operating leases and unguaranteed sales-type lease residual values, as a borrowing and reflected the cash proceeds attributable to this portion of the residential lease portfolio as liabilities recorded within “Accrued liabilities” and “Other long-term liabilities” in the Consolidated Balance Sheets. Upon adoption of ASC 606 on January 1, 2018, the Company deconsolidated the residential lease portfolio and as a result, the operating leases and the unguaranteed sales-type lease residual values that were sold to the 8point3 Group had an aggregate carrying value of zero as presented on the Company's Consolidated Balance Sheets as of both July 1, 2018 and December 31, 2017 . On June 19, 2018, the Company completed the previously announced Divestiture Transaction. As a result of this transaction, the Company received, after the payment of fees, expenses and other amounts, merger proceeds of approximately $359.9 million in cash and no longer directly or indirectly owns any equity interests in the 8point3 Group. In connection with the sale, the Company recognized a $34.4 million gain in "Other, net" for the three and six months ended July 1, 2018 , respectively. As of July 1, 2018 and December 31, 2017 , the Company's investment in the 8point3 Group had a carrying value of zero and $382.7 million , respectively. Equity Investments in Dongfang Huansheng Photovoltaic (Jiangsu) Co., Ltd. In March 2016, the Company entered into an agreement with Dongfang Electric Corporation and Tianjin Zhonghuan Semiconductor Co., Ltd. to form Dongfang Huansheng Photovoltaic (Jiangsu) Co., Ltd., a jointly owned cell manufacturing facility to manufacture the Company's P-Series modules in China. The joint venture is based in Yixing City in Jiangsu Province, China. In March 2016, the Company made an initial $9.2 million investment for a 15% equity ownership interest in the joint venture, which was accounted for under the cost method. In February 2017, the Company invested an additional $9.0 million which included an investment of $7.7 million and reinvested dividends of $1.3 million , bringing the Company's equity ownership to 20% of the joint venture. In February and April 2018, the Company invested an additional $6.3 million and $7.0 million (net of $0.7 million of dividends reinvested), respectively, maintaining the Company's equity ownership at 20% of the joint venture. The Company has concluded that it is not the primary beneficiary of the joint venture because, although the Company is obligated to absorb losses and has the right to receive benefits, the Company alone does not have the power to direct the activities of the joint venture that most significantly impact its economic performance. The Company accounts for its investment in the joint venture using the equity method because the Company is able to exercise significant influence over the joint venture due to its board position. Equity Investments in Project Entities The Company has from time to time maintained noncontrolling interests in project entities, which may be accounted for as either cost or equity method investments depending on whether the Company exercises significant influence over the investee. The Company’s involvement in these entities primarily takes two forms. First, the Company may take a noncontrolling interest in an early-stage project and maintain that investment over the development cycle, often in situations in which the Company’s products are also sold to the entity under separate agreements. Second, the Company may retain a noncontrolling interest in a development project after a controlling interest is sold to a third party. In either form, the Company may maintain its investment for all or part of the operational life of the project or may seek to subsequently dispose of its investment. For sales of solar power systems where the Company maintains an equity interest in the project sold to the customer, the Company recognizes all of the consideration received, including the fair value of the noncontrolling interest it obtained, as revenue and defers any profits associated with the Company's retained equity stake through " Equity in earnings (loss) of unconsolidated investees ." During the first half of fiscal 2018, the Company sold its remaining noncontrolling interests in the Boulder Solar I project, which was accounted for as equity method investment, resulting in a gain of $15.6 million in "Other income (expense), net" of the Consolidated Statements of Operations. As of July 1, 2018 and December 31, 2017 , the Company’s investments in such projects had a carrying value of $7.1 million and $45.6 million , of which zero and $38.5 million were accounted for under the equity method with the remainder accounted for under the measurement alternative method and the cost method, respectively. Related-Party Transactions with Investees: As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 16,536 3,764 Accrued liabilities 9,831 4,161 Contract liabilities — 175 Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Payments made to investees for products/services $ 12,712 $ — $ 21,131 $ — Revenues and fees received from investees for products/services 1 1,542 8,439 3,299 25,208 1 Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions. Equity Investment in Tendril Networks, Inc. ("Tendril") In November 2014, the Company invested in Tendril by purchasing $20.0 million of its preferred stock. In the first half of fiscal 2017, the Company invested an additional $3.0 million in Tendril by purchasing $1.5 million of preferred stock in February 2017 and then again in April 2017. The Company's total investment in Tendril constitutes a minority stake and is accounted for under the measurement alternative method because the preferred stock is deemed not to be in-substance common stock. In connection with the initial investment, the Company acquired warrants to purchase up to approximately 14 million shares of Tendril common stock exercisable through November 23, 2024. The number of shares of Tendril common stock that may be purchased pursuant to the warrants is subject to the Company's and Tendril's achievement of certain financial and operational milestones and other conditions. In connection with the initial investment in Tendril, the Company also entered into commercial agreements with Tendril under a master services agreement and related statements of work. Under these commercial agreements, Tendril will use up to $13.0 million of the Company's initial investment to develop, jointly with the Company, certain solar software solution products.

Debt and Credit Sources

Debt and Credit Sources	6 Months Ended
	Jul. 01, 2018
Debt Disclosure [Abstract]
Debt and Credit Sources	DEBT AND CREDIT SOURCES The following table summarizes the Company's outstanding debt on its Consolidated Balance Sheets: July 1, 2018 December 31, 2017 (In thousands) Face Value Short-term Long-term Total Face Value Short-term Long-term Total Convertible debt: 4.00% debentures due 2023 $ 425,000 $ — $ 419,337 $ 419,337 $ 425,000 $ — $ 418,715 $ 418,715 0.875% debentures due 2021 400,000 — 398,069 398,069 400,000 — 397,739 397,739 0.75% debentures due 2018 — — — — 300,000 299,685 — 299,685 CEDA loan 30,000 — 28,711 28,711 30,000 — 28,538 28,538 Non-recourse financing and other debt 1 503,224 57,424 432,483 489,907 466,766 57,131 399,134 456,265 $ 1,358,224 $ 57,424 $ 1,278,600 $ 1,336,024 $ 1,621,766 $ 356,816 $ 1,244,126 $ 1,600,942 1 Other debt excludes payments related to capital leases, which are disclosed in "Note 9 . Commitments and Contingencies." As of July 1, 2018 , the aggregate future contractual maturities of the Company's outstanding debt, at face value, were as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Aggregate future maturities of outstanding debt $ 54,843 10,613 15,788 415,694 83,695 777,591 $ 1,358,224 Convertible Debt The following table summarizes the Company's outstanding convertible debt: July 1, 2018 December 31, 2017 (In thousands) Carrying Value Face Value Fair Value 1 Carrying Value Face Value Fair Value 1 Convertible debt: 4.00% debentures due 2023 $ 419,337 $ 425,000 $ 362,359 $ 418,715 $ 425,000 $ 368,399 0.875% debentures due 2021 398,068 400,000 319,500 397,739 400,000 315,132 0.75% debentures due 2018 — — — 299,685 300,000 299,313 $ 817,405 $ 825,000 $ 681,859 $ 1,116,139 $ 1,125,000 $ 982,844 1 The fair value of the convertible debt was determined using Level 2 inputs based on quarterly market prices as reported by an independent pricing source. The Company's outstanding convertible debentures are senior, unsecured obligations of the Company, ranking equally with all existing and future senior unsecured indebtedness of the Company. 4.00% Debentures Due 2023 In December 2015, the Company issued $425.0 million in principal amount of its 4.00% debentures due 2023. Interest is payable semi-annually, beginning on July 15, 2016. Holders may exercise their right to convert the debentures at any time into shares of the Company's common stock at an initial conversion price approximately equal to $30.53 per share, subject to adjustment in certain circumstances. If not earlier repurchased or converted, the 4.00% debentures due 2023 mature on January 15, 2023. 0.875% Debentures Due 2021 In June 2014, the Company issued $400.0 million in principal amount of its 0.875% debentures due 2021. Interest is payable semi-annually, beginning on December 1, 2014. Holders may exercise their right to convert the debentures at any time into shares of the Company's common stock at an initial conversion price approximately equal to $48.76 per share, subject to adjustment in certain circumstances. If not earlier repurchased or converted, the 0.875% debentures due 2021 mature on June 1, 2021. 0.75% Debentures Due 2018 In May 2013, the Company issued $300.0 million in principal amount of its 0.75% debentures due 2018. Interest is payable semi-annually, beginning on December 1, 2013. Holders were able to exercise their right to convert the debentures at any time into shares of the Company's common stock at an initial conversion price approximately equal to $24.95 per share, subject to adjustment in certain circumstances. If not earlier repurchased or converted, the 0.75% debentures due 2018 matured on June 1, 2018. The 0.75% debentures due 2018 were redeemed at maturity on June 1, 2018 with proceeds from the Term Credit Agreement. On June 19, 2018, the Company completed the Divestiture Transaction, the proceeds of which were used to repay the loan under the Term Credit Agreement. Other Debt and Credit Sources Loan Agreement with California Enterprise Development Authority ("CEDA") In 2010, the Company borrowed the proceeds of the $30.0 million aggregate principal amount of CEDA's tax-exempt Recovery Zone Facility Revenue Bonds (SunPower Corporation - Headquarters Project) Series 2010 (the "Bonds") maturing April 1, 2031 under a loan agreement with CEDA. The Bonds mature on April 1, 2031, bear interest at a fixed rate of 8.50% through maturity, and include customary covenants and other restrictions on the Company. As of July 1, 2018 , the fair value of the Bonds was $33.0 million , determined by using Level 2 inputs based on quarterly market prices as reported by an independent pricing source. Revolving Credit Facility with Credit Agricole On June 23, 2017, the Company entered into an Amended and Restated Revolving Credit Agreement (the “Revolver”) with Credit Agricole, as administrative agent, and the other lenders party thereto, which amends and restates the Revolving Credit Agreement dated July 3, 2013, as amended. The Revolver was entered into in connection with the Letter Agreement, to facilitate the issuance by Total S.A. of one or more guaranties of the Company’s payment obligations of up to $100.0 million under the Revolver. The maturity date of the Letter Agreement and the Revolver is August 26, 2019. In consideration for the commitments of Total S.A. pursuant to the Letter Agreement, the Company is required to pay a guarantor commitment fee of 0.50% per annum for the unutilized support amount and a guaranty fee of 2.35% per annum of the Guaranty outstanding. Available borrowings under the Revolver are $300.0 million ; provided that the aggregate principal amount of all amounts borrowed under the facility cannot exceed 95.0% of the amounts guaranteed by Total under the Letter Agreement. Amounts borrowed may be repaid and reborrowed until the maturity date. The Company is required to pay (a) interest on outstanding borrowings under the facility of (i) with respect to any LIBOR rate loan, an amount equal to 0.6% plus the LIBOR rate divided by a percentage equal to one minus the stated maximum rate of all reserves required to be maintained against “Eurocurrency liabilities” as specified in Regulation D; and (ii) with respect to any alternate base rate loan, an amount equal to 0.25% plus the greater of (1) the prime rate, (2) the Federal Funds rate plus 0.50% , and (3) the one-month LIBOR rate plus 1% ; and (b) a commitment fee of 0.06% per annum on funds available for borrowing and not borrowed. The Revolver includes representations, covenants, and events of default customary for financing transactions of this type. As of both July 1, 2018 and December 31, 2017 , the Company had no outstanding borrowings under the revolving credit facility. 2016 Letter of Credit Facility Agreements In June 2016, the Company entered into a Continuing Agreement for Standby Letters of Credit and Demand Guarantees with Deutsche Bank AG New York Branch and Deutsche Bank Trust Company Americas (the “2016 Non-Guaranteed LC Facility”) which provides for the issuance, upon request by the Company, of letters of credit to support the Company’s obligations in an aggregate amount not to exceed $50.0 million . The 2016 Non-Guaranteed LC Facility will terminate on June 29, 2018. In March 2018, the Company entered into a letter agreement in connection with the 2016 Non-Guaranteed LC Facility. Pursuant to the letter agreement, the Company has advised Deutsche Bank AG New York Branch and Deutsche Bank Trust Company Americas ("Issuer"), and the Issuer has acknowledged, that one or more outstanding letters of credit or demand guarantees issued under the letter agreement may remain outstanding, at the Company's request, after the scheduled termination date set forth in the letter agreement. As of July 1, 2018 and December 31, 2017 , letters of credit issued and outstanding under the 2016 Non-Guaranteed LC Facility totaled $28.2 million and $30.1 million , respectively. In June 2016, the Company entered into bilateral letter of credit facility agreements (the “2016 Guaranteed LC Facilities”) with Bank of Tokyo-Mitsubishi UFJ ("BTMU"), Credit Agricole, and HSBC USA Bank, National Association ("HSBC"). Each letter of credit facility agreement provides for the issuance, upon the Company’s request, of letters of credit by the issuing bank thereunder in order to support certain of the Company’s obligations until December 31, 2018. Payment of obligations under the 2016 Guaranteed Letter of Credit Facilities is guaranteed by Total S.A. pursuant to the Credit Support Agreement. Aggregate letter of credit amounts may be increased upon the agreement of the respective parties but, otherwise, may not exceed $75.0 million with BTMU, $75.0 million with Credit Agricole and $175.0 million with HSBC. Each letter of credit issued under one of the letter of credit facilities generally must have an expiration date, subject to certain exceptions, no later than the earlier of (a) two years from completion of the applicable project and (b) March 31, 2020. In June 2016, in connection with the 2016 Guaranteed LC Facilities, the Company entered into a transfer agreement to transfer to the 2016 Guaranteed LC Facilities all existing outstanding letters of credit issued under the Company’s letter of credit facility agreement with Deutsche Bank AG New York Branch and Deutsche Bank Trust Company Americas, as administrative agent, and certain financial institutions, entered into in August 2011 and amended from time to time. In connection with the transfer of the existing outstanding letters of credit, the aggregate commitment amount under the August 2011 letter of credit facility was permanently reduced to zero on June 29, 2016. As of July 1, 2018 and December 31, 2017 , letters of credit issued and outstanding under the 2016 Guaranteed LC Facilities totaled $165.6 million and $173.7 million , respectively. September 2011 Letter of Credit Facility with Deutsche Bank and Deutsche Bank Trust Company Americas (together, "Deutsche Bank Trust") In September 2011, the Company entered into a letter of credit facility with Deutsche Bank Trust which provides for the issuance, upon request by the Company, of letters of credit to support obligations of the Company in an aggregate amount not to exceed $200.0 million . Each letter of credit issued under the facility is fully cash-collateralized and the Company has entered into a security agreement with Deutsche Bank Trust, granting them a security interest in a cash collateral account established for this purpose. As of July 1, 2018 and December 31, 2017 , letters of credit issued and outstanding under the Deutsche Bank Trust facility totaled $1.6 million and $7.1 million , respectively, which were fully collateralized with restricted cash on the Consolidated Balance Sheets. Revolving Credit Facility with Mizuho Bank Ltd. ("Mizuho") and Goldman Sachs Bank USA ("Goldman Sachs") On May 4, 2016, the Company entered into a revolving credit facility (as amended, the “Construction Revolver”) with Mizuho, as administrative agent, and Goldman Sachs, under which the Company could borrow up to $200 million . The Construction Revolver also included a $100 million accordion feature. On October 27, 2017, the Company and Mizuho entered into an amendment to the Construction Revolver, which reduced the amount that the Company could borrow to up to $50 million . On June 28, 2018, all outstanding loans under the Construction Revolver were repaid and the facility was terminated. As of July 1, 2018 and December 31, 2017 , the aggregate carrying value of the Construction Revolver totaled zero and $3.2 million , respectively. As of July 1, 2018 , the Company also had $75.0 million in additional borrowing capacity under other limited recourse construction financing facilities. Non-recourse Financing and Other Debt In order to facilitate the construction, sale or ongoing operation of certain solar projects, including the Company's residential leasing program, the Company regularly obtains project-level financing. These financings are secured either by the assets of the specific project being financed or by the Company's equity in the relevant project entity and the lenders do not have recourse to the general assets of the Company for repayment of such debt obligations, and hence the financings are referred to as non-recourse. Non-recourse financing is typically in the form of loans from third-party financial institutions, but also takes other forms, including partnership flip structures, sale-leaseback arrangements, or other forms commonly used in the solar or similar industries. The Company may seek non-recourse financing covering solely the construction period of the solar project or may also seek financing covering part or all of the operating life of the solar project. The Company classifies non-recourse financings in the Consolidated Balance Sheets in accordance with their terms; however, in certain circumstances, the Company may repay or refinance these financings prior to stated maturity dates in connection with the sale of the related project or similar such circumstances. In addition, in certain instances, the customer may assume the loans at the time that the project entity is sold to the customer. In these instances, subsequent debt assumption is reflected as a financing outflow and operating inflow in the Consolidated Statements of Cash Flows to reflect the substance of the assumption as a facilitation of customer financing from a third party. The following presents a summary of the Company's non-recourse financing arrangements, including arrangements that are not classified as debt: Aggregate Carrying Value 1 (In thousands) July 1, 2018 December 31, 2017 Balance Sheet Classification Residential Lease Program Bridge loans $ 16,627 $ 17,068 Short-term debt and Long-term debt Long-term loans 414,792 356,622 Short-term debt and Long-term debt Tax equity partnership flip facilities 110,125 119,415 Redeemable non-controlling interests in subsidiaries and Non-controlling interests in subsidiaries Power Plant and Commercial Projects Boulder I credit facility — 28,168 Short-term debt and Long-term debt Construction Revolver 5,499 3,240 Short-term debt and Long-term debt Arizona loan 7,054 7,161 Short-term debt and Long-term debt 1 Based on the nature of the debt arrangements included in the table above, and the Company's intention to fully repay or transfer the obligations at their face values plus any applicable interest, the Company believes their carrying value materially approximates fair value, which is categorized within Level 3 of the fair value hierarchy. For the Company’s residential lease program, non-recourse financing is typically accomplished by aggregating an agreed-upon volume of solar power systems and leases with residential customers into a specific project entity. The Company has entered into the following non-recourse financings with respect to its residential lease program: In fiscal 2016, the Company entered into bridge loans to finance solar power systems and leases under its residential lease program. The loans are repaid over terms ranging from two to seven years. Some loans may be prepaid without penalties at the Company's option at any time, while other loans may be prepaid, subject to a prepayment fee, after one year. During the three and six months ended July 1, 2018 , the Company had net repayments of $0.3 million and $0.5 million , respectively, in connection with these loans. During the three and six months ended July 2, 2017 , the Company had net proceeds of $3.5 million and $5.6 million , respectively, in connection with these loans. As of July 1, 2018 and December 31, 2017 , the aggregate carrying amount of these loans, presented in "Short-term debt" and "Long-term debt" on the Company's Consolidated Balance Sheets, was $16.6 million and $17.1 million , respectively. The Company enters into long-term loans to finance solar power systems and leases under its residential lease program. The loans are repaid over their terms of between 4 and 18 years, and may be prepaid without significant penalty at the Company’s option any time for some loans or beginning four years after the original issuance for others. During the three and six months ended July 1, 2018 , the Company had net proceeds of $28.6 million and $57.7 million , respectively, in connection with these loans. During the three and six months ended July 2, 2017, the Company had net proceeds of $4.8 million and $22.0 million , respectively, in connection with these loans. As of July 1, 2018 , and December 31, 2017 , the aggregate carrying amount of these loans, presented in "Short-term debt" and "Long-term debt" on the Company's Consolidated Balance Sheets, was $414.8 million and $356.6 million , respectively. The Company also enters into facilities with third-party tax equity investors under which the investors invest in a structure known as a "partnership flip." The Company holds controlling interests in these less-than-wholly-owned entities and therefore fully consolidates these entities. The Company accounts for the portion of net assets in the consolidated entities attributable to the investors as noncontrolling interests in its consolidated financial statements. Noncontrolling interests in subsidiaries that are redeemable at the option of the noncontrolling interest holder are classified accordingly as redeemable between liabilities and equity on the Company's Consolidated Balance Sheets. During the three and six months ended July 1, 2018 , the Company had net contributions of $29.4 million and $60.7 million , respectively, under these facilities and attributed losses of $36.7 million and $68.3 million , respectively, to the noncontrolling interests corresponding principally to certain assets, including tax credits, which were allocated to the noncontrolling interests during the periods. During the three and six months ended July 2, 2017, the Company had net contributions of $42.9 million and $88.2 million , respectively, under these facilities and attributed losses of $19.0 million and $36.3 million , respectively, to the non-controlling interests corresponding principally to certain assets, including tax credits, which were allocated to the non-controlling interests during the periods. As of July 1, 2018 and December 31, 2017 , the aggregate carrying amount of these facilities, presented in “Redeemable noncontrolling interests in subsidiaries” and “Noncontrolling interests in subsidiaries” on the Company’s Consolidated Balance Sheets, was $110.1 million and $119.4 million , respectively. For the Company’s power plant and commercial solar projects, non-recourse financing is typically accomplished using an individual solar power system or a series of solar power systems with a common end customer, in each case owned by a specific project entity. The Company has entered into the following non-recourse financings with respect to its power plant and commercial projects: In fiscal 2016, the Company entered into a long-term credit facility to finance the 125 MW utility-scale Boulder power plant project in Nevada. In February of 2018, the Company sold its equity interest in Boulder Solar I where the buyer repaid the remaining principal loan balance of $27.3 million upon the sale of the project. As of July 1, 2018 and December 31, 2017 , the aggregate carrying amount of this facility, presented in "Short-term debt" and "Long-term debt" on the Company's Consolidated Balance Sheets, was zero and $28.2 million , respectively. In fiscal 2013, the Company entered into a long-term loan agreement to finance a 5.4 MW utility and power plant operating in Arizona. As of July 1, 2018 and December 31, 2017 , the aggregate carrying amount under this loan, presented in "Short-term debt" and "Long-term debt" on the Company's Consolidated Balance Sheets, was $7.1 million and $7.2 million , respectively. Other debt is further composed of non-recourse project loans in Europe, the Middle East, and Africa, which are scheduled to mature through 2028, and of limited recourse construction financing loans made in the ordinary course of business to individual projects in the United States, which are scheduled to mature through 2021. See "Note 6 . Leasing" for discussion of the Company’s sale-leaseback arrangements accounted for under the financing method.

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jul. 01, 2018
Foreign Currency Derivatives [Abstract]
Derivative Financial Instruments	DERIVATIVE FINANCIAL INSTRUMENTS The following tables present information about the Company's hedge instruments measured at fair value on a recurring basis as of July 1, 2018 and December 31, 2017 , all of which utilize Level 2 inputs under the fair value hierarchy: (In thousands) Balance Sheet Classification July 1, 2018 December 31, 2017 Assets: Derivatives designated as hedging instruments: Foreign currency forward exchange contracts Prepaid expenses and other current assets — 61 $ — $ 61 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Prepaid expenses and other current assets 532 2,518 Interest rate contracts Other long-term assets 1,680 — $ 2,212 $ 2,518 Liabilities: Derivatives designated as hedging instruments: Interest rate contracts Other long-term liabilities 102 715 $ 102 $ 715 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Accrued liabilities 998 1,452 Interest rate contracts Other long-term liabilities — 459 $ 998 $ 1,911 Foreign Currency Exchange Risk Designated Derivatives Hedging Cash Flow Exposure The Company's cash flow exposure primarily relates to anticipated third-party foreign currency revenues and expenses and interest rate fluctuations. To protect financial performance, the Company enters into foreign currency forward and option contracts designated as cash flow hedges to hedge certain forecasted revenue transactions denominated in currencies other than their functional currencies. As of July 1, 2018 , the Company had no designated outstanding cash flow hedge forward contracts. As of December 31, 2017 , the Company had designated outstanding cash flow hedge forward contracts with an aggregate notional value of $2.1 million . The Company designates either gross external or intercompany revenue up to its net economic exposure. These derivatives have a maturity of a month or less and consist of foreign currency forward contracts. The effective portion of these cash flow hedges is reclassified into revenue when third-party revenue is recognized in the Consolidated Statements of Operations. Non-Designated Derivatives Hedging Transaction Exposure Derivatives not designated as hedging instruments consist of forward and option contracts used to hedge re-measurement of foreign currency denominated monetary assets and liabilities primarily for intercompany transactions, receivables from customers, and payables to third parties. Changes in exchange rates between the Company's subsidiaries' functional currencies and the currencies in which these assets and liabilities are denominated can create fluctuations in the Company's reported consolidated financial position, results of operations and cash flows. As of July 1, 2018 , to hedge balance sheet exposure, the Company held forward contracts with an aggregate notional value of $43.9 million . The maturity dates of these contracts are in July 2018. As of December 31, 2017 , to hedge balance sheet exposure, the Company held forward contracts with an aggregate notional value of $8.2 million . The maturity dates of these contracts ranged from January 2, 2018 to January 30, 2018 . Interest Rate Risk The Company also enters into interest rate swap agreements to reduce the impact of changes in interest rates on its project specific non-recourse floating rate debt. As of July 1, 2018 and December 31, 2017 , the Company had interest rate swap agreements designated as cash flow hedges with aggregate notional values of $7.1 million and $58.1 million , respectively, and interest rate swap agreements not designated as cash flow hedges with aggregate notional values of $45.6 million and $21.1 million , respectively. These swap agreements allow the Company to effectively convert floating-rate payments into fixed rate payments periodically over the life of the agreements. These derivatives have a maturity of more than 12 months. The effective portion of these swap agreements designated as cash flow hedges is reclassified into interest expense when the hedged transactions are recognized in the Consolidated Statements of Operations. The Company analyzes its designated interest rate swaps quarterly to determine if the hedge transaction remains effective or ineffective. The Company may discontinue hedge accounting for interest rate swaps prospectively if certain criteria are no longer met, the interest rate swap is terminated or exercised, or if the Company elects to remove the cash flow hedge designation. If hedge accounting is discontinued, and the forecasted hedged transaction is considered possible to occur, the previously recognized gain or loss on the interest rate swaps will remain in accumulated other comprehensive loss and will be reclassified into earnings during the same period the forecasted hedged transaction affects earnings or is otherwise deemed improbable to occur. All changes in the fair value of non-designated interest rate swap agreements are recognized immediately in current period earnings. Credit Risk The Company's option and forward contracts do not contain any credit-risk-related contingent features. The Company is exposed to credit losses in the event of nonperformance by the counterparties to these option and forward contracts. The Company enters into derivative contracts with high-quality financial institutions and limits the amount of credit exposure to any single counterparty. In addition, the Company continuously evaluates the credit standing of its counterparties.

Income Taxes

Income Taxes	3 Months Ended
	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES On December 22, 2017, the U.S. enacted the Tax Cuts and Jobs Act, which significantly changed U.S. tax law. The Tax Cuts and Jobs Act lowered the Company’s U.S. statutory federal income tax rate from 35% to 21% effective January 1, 2018, while also imposing a deemed repatriation tax on deferred foreign income. The Tax Cuts and Jobs Act also created a new minimum “base erosion and anti-abuse tax” on certain foreign payments made by a U.S. parent company, and the “global intangible low-taxed income” rules tax foreign subsidiary income earned over a 10% rate of routine return on tangible business assets. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act, which allows the Company to record provisional amounts for the Tax Cut and Jobs Act during a measurement period not to extend beyond one year of the enactment date. As of July 1, 2018 , the Company did not have any significant adjustments to its provisional amounts. The Company will continue its analysis of these provisional amounts, which are still subject to change during the measurement period, and anticipate further guidance on accounting interpretations from the FASB and application of the law from the Department of the Treasury. For the three months ended July 1, 2018 , the Company's income tax provision of $3.1 million on a loss before income taxes and equity in earnings of unconsolidated investees of $467.3 million was primarily due to projected tax expense in foreign jurisdictions that are profitable. The Company's income tax provision of $2.4 million in the three months ended July 2, 2017 on a loss before income taxes and equity in earnings of unconsolidated investees of $114.1 million was also primarily due to projected tax expense in profitable jurisdictions. For the six months ended July 1, 2018 , the Company's income tax provision of $5.7 million on a loss before income taxes and equity in earnings of unconsolidated investees of $610.2 million was primarily due to projected tax expense in foreign jurisdictions that are profitable. The Company's income tax provision of $4.4 million in the six months ended July 2, 2017 on a loss before income taxes and equity in earnings of unconsolidated investees of $351.4 million was also primarily due to projected tax expense in profitable jurisdictions. For the three and six months ended July 1, 2018 , in accordance with FASB guidance for interim reporting of income tax, the Company has computed its provision for income taxes based on a projected annual effective tax rate while excluding loss jurisdictions which cannot be benefited.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	NET LOSS PER SHARE The Company calculates net loss per share by dividing earnings allocated to common stockholders by the weighted average number of common shares outstanding for the period. Diluted weighted average shares is computed using basic weighted average shares plus any potentially dilutive securities outstanding during the period using the treasury-stock-type method and the if-converted method, except when their effect is anti-dilutive. Potentially dilutive securities include stock options, restricted stock units, the Upfront Warrants held by Total, and the outstanding senior convertible debentures. The following table presents the calculation of basic and diluted net loss per share: Three Months Ended Six Months Ended (In thousands, except per share amounts) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Basic net loss per share: Numerator Net loss attributable to stockholders $ (447,117 ) $ (90,515 ) $ (563,091 ) $ (310,241 ) Denominator Basic weighted-average common shares $ 140,926 139,448 140,569 139,175 Basic net loss per share $ (3.17 ) $ (0.65 ) $ (4.01 ) $ (2.23 ) Diluted net loss per share: Numerator Net loss available to common stockholders $ (447,117 ) $ (90,515 ) $ (563,091 ) $ (310,241 ) Denominator Dilutive weighted-average common shares $ 140,926 $ 139,448 140,569 139,175 Diluted net loss per share $ (3.17 ) $ (0.65 ) $ (4.01 ) $ (2.23 ) The following is a summary of outstanding anti-dilutive potential common stock that was excluded from loss per diluted share in the following periods: Three Months Ended Six Months Ended (In thousands) July 1, 2018 1 July 2, 2017 1 July 1, 2018 1 July 2, 2017 1 Stock options — 106 — 106 Restricted stock units 3,616 3,585 5,549 3,585 Upfront Warrants (held by Total) 9,532 9,532 9,532 9,532 4.00% debentures due 2023 13,922 13,922 13,922 13,922 0.75% debentures due 2018 8,061 12,026 10,033 12,026 0.875% debentures due 2021 8,203 8,203 8,203 8,203 1 As a result of the net loss per share for the three and six months ended July 1, 2018 and July 2, 2017 , the inclusion of all potentially dilutive stock options, restricted stock units, and common shares under noted warrants and convertible debt would be anti-dilutive. Therefore, those stock options, restricted stock units and shares were excluded from the computation of the weighted-average shares for diluted net loss per share for such periods.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION The following table summarizes the consolidated stock-based compensation expense by line item in the Consolidated Statements of Operations: Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Cost of Residential revenue $ 471 $ 314 $ 666 $ 524 Cost of Commercial revenue 570 293 953 542 Cost of Power Plant revenue 586 445 1,064 1,170 Research and development 1,054 1,036 4,000 2,564 Sales, general and administrative 3,963 6,518 8,719 11,181 Total stock-based compensation expense $ 6,644 $ 8,606 $ 15,402 $ 15,981 The following table summarizes the consolidated stock-based compensation expense by type of award: Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Restricted stock units $ 6,025 $ 9,675 $ 15,234 $ 16,911 Change in stock-based compensation capitalized in inventory 619 (1,069 ) 168 (930 ) Total stock-based compensation expense $ 6,644 $ 8,606 $ 15,402 $ 15,981

Segment Information

Segment Information	6 Months Ended
	Jul. 01, 2018
Segment Reporting [Abstract]
Segment Information	SEGMENT AND GEOGRAPHICAL INFORMATION The Company's Chief Executive Officer, as the CODM, has organized the Company, manages resource allocations and measures performance of the Company's activities among three end-customer segments: (i) Residential Segment, (ii) Commercial Segment and (iii) Power Plant Segment (see "Note 1 . The Company and Summary of Significant Accounting Policies"). The Residential and Commercial Segments combined are referred to as Distributed Generation. The CODM assesses the performance of the three end-customer segments using information about their revenue, gross margin, and adjusted earnings before interest, taxes, depreciation and amortization ("Adjusted EBITDA") after certain adjustments, described below in further detail. Additionally, for purposes of calculating Adjusted EBITDA, the calculation includes equity in earnings of unconsolidated investees and net loss attributable to noncontrolling interests and redeemable noncontrolling interests and excludes cash interest expense, net of interest income, and depreciation. The CODM does not review asset information by segment. Adjustments Made for Segment Purposes 8point3 Energy Partners The Company includes adjustments related to the sales of projects contributed to 8point3 Energy Partners based on the difference between the fair market value of the consideration received and the net carrying value of the projects contributed, of which, a portion is deferred in proportion to the Company’s retained equity interest in 8point3 Energy Partners. Prior to the adoption of ASC 606, these sales are recognized under either real estate, lease, or consolidation accounting guidance depending upon the nature of the individual asset contributed, with outcomes ranging from no, partial, or full profit recognition. The Company adopted ASC 606 on January 1, 2018, using the full retrospective method, which required the Company to restate each prior period presented. The Company recorded a material amount of deferred profit associated with projects sold to 8point3 Energy Partners in 2015, the majority of which had previously been deferred under real estate accounting. Accordingly, the Company's carrying value in the 8point3 Group materially increased upon adoption which required the Company to evaluate its investment in 8point3 Energy Partners for other-than-temporary impairment ("OTTI"). In accordance with such evaluation, the Company recognized an OTTI charge on the 8point3 investment balance in fiscal 2017. On June 19, 2018, the Company sold its equity interest in 8point3. Utility and power plant projects The Company includes adjustments related to the revenue recognition of certain utility and power plant projects based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligations and, when relevant, the allocation of revenue and margin to the Company’s project development efforts at the time of initial project sale. Prior to the adoption of ASC 606, such projects are accounted for under real estate accounting guidance, under which no separate allocation to the Company’s project development efforts occurs and the amount of revenue and margin that is recognized may be limited in circumstances where the Company has certain forms of continuing involvement in the project. Under ASC 606, such projects are accounted for when the customer obtains control of the promised goods or services which generally results in earlier recognition of revenue and profit than previous U.S. GAAP. Over the life of each project, cumulative revenue and gross profit will eventually be equivalent under both ASC 606 and segment treatments once these projects are completed. Sale-leaseback transactions The Company includes adjustments related to the revenue recognition on certain sale-leaseback transactions based on the net proceeds received from the buyer-lessor. Under U.S. GAAP, these transactions are accounted for under the financing method in accordance with real estate accounting guidance. Under such guidance, no revenue or profit is recognized at the inception of the transaction, and the net proceeds from the buyer-lessor are recorded as a financing liability. Imputed interest is recorded on the liability equal to the Company’s incremental borrowing rate adjusted solely to prevent negative amortization. Impairment of property, plant and equipment In the second quarter of fiscal 2018, the Company announced its proposed plan to change its corporate structure into upstream and downstream business units, and its long-term strategy to upgrade its existing IBC technology to NGT. Accordingly, the Company expects to upgrade the equipment associated with its manufacturing operations for the production of NGT over the next several years. In connection with these planned changes that will impact the utilization of its manufacturing assets, continued pricing challenges in the industry, as well as the ongoing uncertainties associated with the Section 201 trade case, the Company determined indicators of impairment existed and therefore performed a recoverability test by estimating future undiscounted net cash flows expected to be generated from the use of these assets groups. Based on the test performed, the Company determined that its estimate of future undiscounted net cash flows is insufficient to recover the carrying value of the upstream business unit’s assets and consequently performed an impairment analysis by comparing the carrying value of the asset group to its estimated fair value. In accordance with such evaluation, the Company recognized a non-cash impairment charge on its property, plant and equipment. Such asset impairment is excluded from the Company’s segment results as it is non-cash in nature and not reflective of ongoing segment results. Impairment of residential lease assets In the fourth quarter of fiscal 2017, the Company made the decision to sell or refinance its interest in its residential lease portfolio and as a result of this triggering event, determined it was necessary to evaluate the potential for impairment in its ability to recover the carrying amount of the residential lease portfolio. In accordance with such evaluation, the Company recognized a non-cash impairment charge on its solar power systems leased and to be leased and an allowance for losses related financing receivables. In connection with the impairment loss, the carrying values of the Company's solar power systems leased and to be leased were reduced which resulted in lower depreciation charges. Such asset impairment and its corresponding depreciation savings are excluded from the Company’s segment results as they are non-cash in nature and not reflective of ongoing segment results. Cost of above-market polysilicon As described in "Note 9 . Commitments and Contingencies," the Company has entered into multiple long-term, fixed-price supply agreements to purchase polysilicon for periods of up to ten years. The prices in select legacy supply agreements, which include a cash portion and a non-cash portion attributable to the amortization of prepayments made under the agreements, significantly exceed current market prices. Additionally, in order to reduce inventory and improve working capital, the Company has periodically elected to sell polysilicon inventory in the marketplace at prices below the Company’s purchase price, thereby incurring a loss. Starting in the first quarter of fiscal 2017, the Company has excluded the impact of its above-market cost of polysilicon, including the effect of above-market polysilicon on product costs, losses incurred on sales of polysilicon to third parties, and inventory reserves and project asset impairments recorded as a result of above-market polysilicon, from its segment results. Stock-based compensation The Company incurs stock-based compensation expense related primarily to the Company’s equity incentive awards. The Company excludes this expense from its segment results. Amortization of intangible assets The Company incurs amortization expense on intangible assets as a result of acquisitions, which include patents, project assets, purchased technology, in-process research and development and trade names. The Company excludes this expense from its segment results. Depreciation of idle equipment In the fourth quarter of 2017, the Company changed the deployment plan for its next generation of solar cell technology, and revised its depreciation estimates to reflect the use of certain assets over its shortened useful life. Such asset depreciation is excluded from the Company's non-GAAP financial measures as it is non-cash in nature and not reflective of ongoing operating results. Non-cash interest expense The Company incurs non-cash interest expense related to the amortization of items such as original issuance discounts on certain of its convertible debt. The Company excludes this expense from its segment results. Restructuring expense The Company incurs restructuring expense related to reorganization plans aimed towards realigning resources consistent with the Company's global strategy and improving its overall operating efficiency and cost structure. The Company excludes this expense from its segment results. IPO-related costs The Company incurred legal, accounting, advisory, valuation, and other costs related to the IPO of 8point3 Energy Partners. The Company excludes these costs from its segment results. Other The Company combines amounts previously disclosed under separate captions into “Other” when amounts do not have a significant impact on the presented fiscal periods. Segment and Geographical Information The following tables present information by end-customer segment including revenue, gross margin, and Adjusted EBITDA, each as reviewed by the CODM, as well as information about significant customers and revenue by geography, based on the destination of the shipments. Three Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 205,181 $ 133,336 $ 108,637 $ 44,791 21.8 % $ 8,063 6.0 % $ (640 ) (0.6 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 82 1,219 — 319 250 Sale-leaseback transactions — (7,695 ) — — 398 (39 ) Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 4,151 — — Cost of above-market polysilicon — — — (4,276 ) (7,043 ) (5,350 ) Stock-based compensation — — — (471 ) (570 ) (586 ) Amortization of intangible assets — — — (922 ) (698 ) (823 ) GAAP $ 205,181 $ 127,872 $ 116,044 $ (49,270 ) (24.0 )% $ (101,141 ) (79.1 )% $ (159,804 ) (137.7 )% Three Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 155,806 $ 105,829 $ 79,850 $ 31,578 20.3 % $ 7,535 7.1 % $ 2,555 3.2 % 8point3 Energy Partners — (9,748 ) 1,622 2 (255 ) 1,084 Utility and power plant projects — (328 ) (1,123 ) — (328 ) (2,819 ) Sale-leaseback transactions — (3,927 ) — — 2,225 45 Cost of above-market polysilicon — — — (4,731 ) (5,000 ) (12,095 ) Stock-based compensation — — — (314 ) (293 ) (445 ) Amortization of intangible assets — — — (870 ) (672 ) (1,025 ) Non-cash interest expense — — — (2 ) (2 ) (6 ) GAAP $ 155,806 $ 91,826 $ 80,349 $ 25,663 16.5 % $ 3,210 3.5 % $ (12,706 ) (15.8 )% Six Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 374,613 $ 265,132 $ 206,357 $ 76,248 20.4 % $ 16,397 6.2 % $ (14,373 ) (7.0 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 725 2,619 — 769 68 Sale-leaseback transactions — (16,798 ) — — 3,318 80 Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 8,004 — — Cost of above-market polysilicon — — — (10,078 ) (12,100 ) (13,191 ) Stock-based compensation — — — (666 ) (953 ) (1,065 ) Amortization of intangible assets — — — (1,969 ) (1,433 ) (1,533 ) Depreciation of idle equipment — — — (224 ) (216 ) (281 ) GAAP $ 374,613 $ 251,208 $ 215,164 $ (21,228 ) (5.7 )% $ (95,828 ) (38.1 )% $ (182,911 ) (85.0 )% Six Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 290,500 $ 239,800 $ 240,672 $ 52,128 17.9 % $ 12,417 5.2 % $ 4,986 2.1 % 8point3 Energy Partners — (15,232 ) 1,588 5 264 238 Utility and power plant projects — (328 ) (42,519 ) — (328 ) (45,510 ) Sale-leaseback transactions — (26,968 ) (30,437 ) — 4,890 524 Cost of above-market polysilicon — — — (9,082 ) (12,132 ) (30,427 ) Stock-based compensation — — — (524 ) (542 ) (1,170 ) Amortization of intangible assets — — — (2,084 ) (1,508 ) (1,542 ) Non-cash interest expense — — — (6 ) (5 ) (9 ) GAAP $ 290,500 $ 197,272 $ 169,304 $ 40,437 13.9 % $ 3,056 1.5 % $ (72,910 ) (43.1 )% Three Months Ended Six Months Ended (In thousands): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Adjusted EBITDA as reviewed by CODM Distributed Generation Residential $ 63,527 $ 44,874 $ 125,425 $ 86,812 Commercial $ 2,664 $ 3,004 11,809 7,293 Power Plant $ 2,214 $ 4,006 9,100 4,072 Total Segment Adjusted EBITDA as reviewed by CODM $ 68,405 $ 51,884 $ 146,334 $ 98,177 Reconciliation to Consolidated Statements of Operations 8point3 Energy Partners 8,308 1,691 8,485 (76,007 ) Utility and power plant projects 569 (3,147 ) 837 (45,838 ) Sale-leaseback transactions (4,187 ) 38 (5,560 ) 1,747 Impairment of property, plant and equipment (369,168 ) — (369,168 ) — Impairment of residential lease assets 1 (50,360 ) — (95,499 ) — Cost of above-market polysilicon (16,669 ) (21,826 ) (35,369 ) (51,641 ) Stock-based compensation (6,643 ) (8,606 ) (15,401 ) (15,981 ) Amortization of intangible assets (2,443 ) (4,227 ) (4,935 ) (7,253 ) Depreciation of idle equipment — — (721 ) — Non-cash interest expense (23 ) (35 ) (45 ) (70 ) Restructuring expense (3,504 ) (4,969 ) (14,681 ) (14,759 ) IPO-related costs — 196 — 82 Equity in earnings of unconsolidated investees 13,415 (6,837 ) 15,559 (9,325 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests (36,726 ) (19,062 ) (68,349 ) (36,223 ) Cash interest expense, net of interest income (21,509 ) (19,886 ) (41,674 ) (38,415 ) Depreciation (36,983 ) (40,917 ) (74,559 ) (79,849 ) Corporate and unallocated items (9,829 ) (38,358 ) (55,426 ) (76,050 ) Loss before taxes and equity in earnings of unconsolidated investees $ (467,347 ) $ (114,061 ) $ (610,172 ) $ (351,405 ) 1 For the three and six months ended July 1, 2018 , the Company recorded in aggregate an impairment of residential leased assets of $68.3 million and $117.4 million , respectively. As a result of the partnership flip structures with noncontrolling interests where these assets are held in, the Company allocated an insignificant portion of the impairment charge to the noncontrolling interest using the HLBV method. The net impairment charges attributable to the Company totaled $54.5 million and $103.5 million for the three and six months ended July 1, 2018 , respectively. In the three and six months of fiscal 2018, the Company also recorded $4.1 million and $8.0 million of depreciation savings, respectively, as a result of the impairment charge recognized in the prior period. Three Months Ended Six Months Ended (As a percentage of total revenue): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Significant Customers: Business Segment AEP Renewables, LLC Power Plant * * * 15 % Three Months Ended Six Months Ended (As a percentage of total revenue): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Revenue by geography: United States 68 % 71 % 68 % 77 % Japan 3 % 10 % 4 % 9 % Rest of World 29 % 19 % 28 % 14 % 100 % 100 % 100 % 100 %

The Company and Summary of Si23

The Company and Summary of Significant Accounting Policies The Company and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 01, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("United States" or "U.S.," and such accounting principles, "U.S. GAAP") and include the accounts of the Company, all of its subsidiaries and special purpose entities, as appropriate under consolidation accounting guidelines. Intercompany transactions and balances have been eliminated in consolidation. The assets of the special purpose entities that the Company establishes in connection with certain project financing arrangements for customers are not designed to be available to service the general liabilities and obligations of the Company.
Reclassifications	Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation in the Company's consolidated financial statements and the accompanying notes. In the first quarter of fiscal 2018, the Company adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASC 606") as well as Accounting Standards Update No. 2017-05, Other income - Gain and Losses from the Derecognition of Nonfinancial Assets (Subtopic ASC 610-20, "ASU 2017-05"), such reclassifications are discussed in this Note 1.
Fiscal Years	Fiscal Years The Company has a 52-to-53-week fiscal year that ends on the Sunday closest to December 31. Accordingly, every fifth or sixth year will be a 53-week fiscal year. Both fiscal 2018 and 2017 are 52-week fiscal years. The second quarter of fiscal 2018 ended on July 1, 2018 , while the second quarter of fiscal 2017 ended on July 2, 2017 . The second quarters of fiscal 2018 and 2017 were both 13-week quarters. The first halves of fiscal 2018 and 2017 were both 26-week periods.
Management Estimates	Management Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates in these consolidated financial statements include revenue recognition, specifically the nature and timing of satisfaction of performance obligations, standalone selling price of performance obligations and variable consideration; allowances for doubtful accounts receivable; recoverability of financing receivables related to residential leases, inventory and project asset write-downs; stock-based compensation; long-lived asset impairment, specifically estimates for valuation assumptions including discount rates and future cash flows, economic useful lives of property, plant and equipment, intangible assets, and investments; fair value and residual value of solar power systems, including those subject to residential operating leases; fair value of financial instruments; valuation of contingencies such as accrued warranty; the fair value of indemnities provided to customers and other parties, and income taxes and tax valuation allowances. Actual results could materially differ from those estimates.
Property, Plant and Equipment	Long-Lived Assets The Company evaluates its long-lived assets, including property, plant and equipment, solar power systems leased and to be leased, and other intangible assets with finite lives, for impairment whenever events or changes in circumstances arise, including consideration of technology obsolescence, that may indicate that the carrying value of such assets may not be recoverable, and these assessments require significant judgment in determining whether such events or changes have occurred. Factors considered important that could result in an impairment review include significant changes in the manner of use of a long-lived asset or in its physical condition, a significant adverse change in the business climate or economic trends that could affect the value of a long-lived asset, an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset, significant under-performance relative to expected historical or projected future operating results, or a current expectation that, more likely than not, a long-lived asset will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For purposes of the impairment evaluation, long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities, and the Company must exercise judgment in assessing such groupings and levels. The Company then compares the estimated future undiscounted net cash flows expected to be generated by the asset group, including the eventual disposition of the asset group at residual value, to the asset group’s carrying value to determine if the asset group is recoverable. If the Company's estimate of future undiscounted net cash flows is insufficient to recover the carrying value of the asset group, the Company records an impairment loss in the amount by which the carrying value of the asset group exceeds the fair value. Fair value is generally measured based on (i) internally developed discounted cash flows for the asset group, (ii) third-party valuations, as well as (iii) quoted market prices, if available. If the fair value of an asset group is determined to be less than its carrying value, an impairment in the amount of the difference is recorded in the period that the impairment indicator occurs. Estimating future cash flows requires significant judgment, and such projections may vary from the cash flows eventually realized. For additional information on the impairment charge recorded in the three and six months ended July 1, 2018 , see "Note 5 . Balance Sheet Components-Impairment of Property, Plant and Equipment" and "Note 6 . Leasing-Impairment of Residential Lease Assets."
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606. For additional information on the new standard and the impact to the Company's financial results, refer to Impacts to Previously Reported Results below. Module and Component Sales The Company sells its solar panels and balance of system components primarily to dealers, system integrators and distributors, and recognizes revenue at a point in time when control of such products transfers to the customer, which generally occurs upon shipment or delivery depending on the terms of the contracts with the customer. There are no rights of return, and other than standard warranty obligations, there are no significant post-shipment obligations, including installation, training or customer acceptance clauses with any of the Company's customers that could have an impact on revenue recognition. The Company's revenue recognition policy is consistent across all geographic areas. Solar Power System Sales and Engineering, Procurement, and Construction Services The Company designs, manufactures, and sells rooftop and ground-mounted solar power systems under construction and development agreements. EPC projects governed by customer contracts that require the Company to deliver functioning solar power systems are generally completed within three to twelve months from commencement of construction. Construction on large projects may be completed within eighteen to thirty-six months, depending on the size and location. The Company recognizes revenue from EPC services over time as our performance creates or enhances an energy generation asset controlled by the customer. The Company uses an input method based on cost incurred as it faithfully depicts the Company’s progress toward satisfaction of the performance obligation. Under this method, revenue arising from fixed-price construction contracts is recognized as work is performed based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligations. Incurred costs include all direct material, labor and subcontract costs, and those indirect costs related to contract performance, such as indirect labor, supplies, and tools. Project material costs are included in incurred costs when the project materials have been installed by being permanently attached or fitted to the solar power system as required by the project’s engineering design. Cost-based input methods of revenue recognition require the Company to make estimates of net contract revenues and costs to complete the projects. In making such estimates, significant judgment is required to evaluate assumptions related to the amount of net contract revenues, including the impact of any performance incentives, liquidated damages, and other payments to customers. Significant judgment is also required to evaluate assumptions related to the costs to complete the projects, including materials, labor, contingencies, and other system costs. If the estimated total costs on any contract are greater than the net contract revenues, the Company recognizes the entire estimated loss in the period the loss becomes known and can be reasonably estimated. For sales of solar power systems in which the Company sells a controlling interest in the project to a customer, the Company recognizes all of the revenue for the consideration received, including the fair value of the noncontrolling interest obtained or retained, and defers any profit associated with the Company’s retained equity stake through “Equity in earnings of unconsolidated investees.” The deferred profit is subsequently recognized on a straight-line basis over the useful life of the underlying system. The Company estimates the fair value of the noncontrolling interest using an income approach based on the valuation of the entire solar project. Further, in situations where the Company sells membership interests in its project entities to third-party tax equity investors in return for tax benefits, such as investment tax credits and accelerated depreciation, the Company views the sale of tax credits as a distinct performance obligation which is recognized at a point in time when the customers are eligible to claim the benefits, generally at substantial completion of the solar power projects. The fair value of the tax attributes generally begins with an independent third-party appraisal which supports the eligible cost basis for the qualifying solar energy property. In certain circumstances, the Company has provided indemnification to customers and investors under which the Company is contractually obligated to compensate these parties for losses they may suffer as a result of reduction in tax benefits received under the investment tax credit and U.S. Treasury Department cash grant programs. Refer to "Note 9. Commitments and Contingencies" for further details. The Company's arrangements may contain clauses such as contingent repurchase options, delay liquidated damages or early performance bonus, most favorable pricing, or other provisions that can either increase or decrease the transaction price. These variable amounts generally are awarded upon achievement of certain performance metrics or milestones. The Company estimates variable consideration at which the Company expects to be entitled and it is probable that a significant reversal of cumulative revenue recognized will not occur. Operations and Maintenance The Company offers its customers various levels of post-installation O&M services with the objective of optimizing our customers' electrical energy production over the life of the system. The Company determines if the post-installation systems monitoring and maintenance qualifies as separate performance obligation. Such post-installation monitoring and maintenance are deferred at the time the contract is executed based on the estimate of selling price on a standalone basis and are recognized to revenue over time as customers receive and consume benefits of such services. The non-cancellable term of the O&M contracts are typically 90 days for commercial and residential customers and 180 days for power plant customers. The Company typically provides a system output performance warranty, separate from its standard solar panel product warranty, to customers that have subscribed to its post-installation O&M services. In connection with system output performance warranties, the Company agrees to pay liquidated damages in the event the system does not perform to the stated specifications, with certain exclusions. The warranty excludes system output shortfalls attributable to force majeure events, customer curtailment, irregular weather, and other similar factors. In the event that the system output falls below the warrantied performance level during the applicable warranty period, and provided that the shortfall is not caused by a factor that is excluded from the performance warranty, the warranty provides that SunPower will pay the customer an amount based on the value of the shortfall of energy produced relative to the applicable warrantied performance level. Such liquidated damages represent a form of variable consideration and are estimated at contract inception and recognized over time as customers receive and consume the benefits of the O&M services. Shipping and Handling Costs The Company accounts for shipping and handling activities related to contracts with customers as costs to fulfill its promise to transfer goods and, accordingly, records such costs in cost of revenue. Taxes Collected from Customers and Remitted to Governmental Authorities The Company excludes from its measurement of transaction prices all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. 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 power systems leased to residential customers under sales-type leases. Financing receivables are initially recorded based on the expected gross minimum lease payments to be received from customers over a period commensurate with the remaining lease term of up to 20 years and the systems estimated residual value, net of unearned income and allowance for estimated losses. Initial direct costs for sales-type leases are recognized as cost of sales when the solar power systems are placed in service. Due to the homogeneous nature of its leasing transactions, SunPower manages its financing receivables on an aggregate basis when assessing credit risk. SunPower also considers the credit risk profile for its lease customers to be homogeneous due to the criteria the Company uses to approve customers for its residential leasing program, which among other things, requires a minimum "fair" FICO credit quality. Accordingly, the Company does not regularly categorize its financing receivables by credit risk. The Company recognizes an allowance for losses on financing receivables in an amount equal to the probable losses net of recoveries. SunPower maintains reserve percentages on past-due receivable aging buckets and bases such percentages on several factors, including consideration of historical credit losses and information derived from industry benchmarking. The Company also places doubtful financing receivables on nonaccrual status and discontinues recognition of interest revenue. For the six months ended July 1, 2018 , events and circumstances continued to indicate that the Company might not be able to collect all amounts due according to the contractual terms of the underlying lease agreements given its decision to sell or refinance its interest in its residential lease portfolio. The Company determined it was necessary to evaluate the potential for allowances in its ability to collect these receivables. Estimates and judgments about future cash flows were made using an income approach defined as Level 3 inputs under fair value measurement standards. The income approach, specifically a discounted cash flow analysis, included assumptions for, among others, forecasted lease income, expenses, default rates, residual value of these lease assets and long-term discount rates, all of which require significant judgment by the Company. In accordance with such evaluation, the Company recognized an allowance for losses on the consolidated statement of operations. For additional information on the related impairment charge, see "Note 6. Leasing—Impairment of Residential Lease Assets." See "Item 8. Financial Statements and Supplementary Data—Notes to the Consolidated Financial Statements—Note 1. The Company and Summary of Significant Accounting Policies" of our Annual Report on Form 10-K for the fiscal year ended December 31, 2017 for a summary of our other significant accounting policies.
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2017, the FASB issued Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815) to target improvements to accounting for hedging activities. The improvements include (i) alignment of risk management activities and financial reporting, and (ii) other simplifications in the application of hedge accounting guidance. The new guidance is effective for the Company no later than the first quarter of fiscal 2019 and requires a modified retrospective approach to adoption. The Company elected early adoption of the updated accounting standard on a modified retrospective basis in the first quarter of fiscal 2018. The adoption of this updated accounting standard did not result in a significant impact to the Company’s consolidated financial statements. In May 2017, the FASB issued Accounting Standards Update No. 2017-09, Compensation - Stock Compensation (Topic 718) to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In March 2017, the FASB issued Accounting Standards Update No. 2017-07, Compensation - Retirement Benefits (Topic 715) to provide final guidance on the presentation of net periodic pension and postretirement benefit cost. The amendment requires the bifurcation of net benefit cost. The service cost component will be presented with other employee compensation costs in operating income or capitalized in assets. The other components will be recorded separately outside of operations and will not be eligible for capitalization. The guidance is required to be applied on a retrospective basis for the presentation of the service cost component and the other components of net benefit cost and on a prospective basis for the capitalization of only the service cost component of net benefit cost. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In February 2017, the FASB issued ASU 2017-05 to clarify the scope and application of the sale or transfer of nonfinancial assets to noncustomers, including partial sales and also to define what constitutes an “in substance nonfinancial asset” which can include financial assets. The new guidance eliminates several accounting differences between transactions involving assets and transactions involving businesses. Further, the guidance aligns the accounting for derecognition of a nonfinancial asset with that of a business. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company's consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Business Combinations (Topic 805) to clarify the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The new guidance is effective for the Company no later than the first quarter of fiscal 2018 and requires a prospective approach to adoption. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 which did not result in a significant impact to the Company’s consolidated financial statements. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) ("ASU 2016-01") to require equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). In February 2018, the FASB issued Accounting Standards Update No. 2018-03, T echnical Corrections and Improvements to Financial Instruments - Overall (Subtopic 825-10) , which provided clarifications to ASU 2016-01. The Company adopted the updated accounting standard in the first quarter of fiscal 2018 by electing the allowed measurement alternative to use cost, impairment (if any), and observable price changes in orderly transactions for the identical or similar investment of the same issuer (referred to as the measurement alternative method). The adoption did not result in a significant impact to the Company's consolidated financial statements. In May 2014, the FASB issued ASC 606. Under the standard, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration the entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted ASC 606 on January 1, 2018, using the full retrospective method, which required the Company to restate each prior period presented. The Company implemented key system functionality and internal controls to enable the preparation of financial information upon adoption. The most significant impact of the standard relates to the sales of solar power systems that include the sale or lease of related real estate previously accounted for under the guidance for real estate sales ASC 360-20 "Property, Plant, and Equipment." ASC 360-20 required the Company to evaluate whether such arrangements had any forms of continuing involvement that may have affected the revenue or profit recognition of the transactions, including arrangements with prohibited forms of continuing involvement requiring the Company to reduce the potential profit on a project sale by its maximum exposure to loss. The adoption of ASC 606, which supersedes the real estate sales guidance under ASC 360-20, generally results in the earlier recognition of revenue and profit than the Company's historical practice under ASC 360-20. For sales arrangements in which the Company obtains or retains an interest in the project sold to the customer, the Company recognizes all the revenue for the consideration received, including the fair value of the noncontrolling interests obtained or retained, and defers any profits associated with the interest retained through "Equity in earnings (loss) of unconsolidated investees." The Company then recognizes any deferred profit on a straight-line basis over the useful life of the underlying system, with any remaining amount recognized upon the sale of the noncontrolling interest to a third party. Following the adoption of ASC 606, the revenue recognition for the Company's other sales arrangements, including the sales of components, sales and construction of solar systems, and O&M services, remained materially consistent. The revenue recognition for residential leasing and sale-leaseback arrangements remained consistent as they follow other U.S. GAAP guidance. As part of the Company's adoption of ASC 606 in the first quarter of fiscal 2018, the Company elected to apply the following practical expedients: • The Company has not restated contracts that begin and are completed within the same annual reporting period; • For completed contracts that have variable consideration, the Company used the transaction price at the date upon which the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods; • The Company has excluded disclosures of transaction prices allocated to remaining performance obligations and when the Company expects to recognize such revenue for all periods prior to the date of initial application; • The Company has not retrospectively restated its contracts to account for those modifications that were entered into before January 3, 2016, the earliest reporting period impacted by ASC 606; • The Company has expensed costs as incurred for costs to obtain a contract when the amortization period would have been one year or less. These costs are included in selling, general, and administrative expenses; and • The Company has not assessed a contract asset or contract liability for a significant financing component if the period between the customer's payment and the Company's transfer of goods or services is one year or less. Refer to Impacts to Previously Reported Results below for the impact of adoption of the standard on the condensed consolidated financial statements as of December 31, 2017 and for the three and six months ended July 2, 2017 . Impact to Previously Reported Results Adoption of ASC 606 impacted our previously reported results as follows: December 31, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Accounts receivable, net $ 215,479 $ (10,513 ) $ 204,966 Costs and estimated earnings in excess of billings 18,203 (18,203 ) — Contract assets — 35,074 35,074 Prepaid expenses and other current assets 152,444 (6,235 ) 146,209 Property, plant and equipment, net 1,148,042 (197 ) 1,147,845 Solar power systems leased and to be leased, net 428,149 (58,931 ) 369,218 Long-term financing receivables, net 338,877 (8,205 ) 330,672 Other long-term assets 80,146 466,552 546,698 Accrued liabilities 267,760 (38,552 ) 229,208 Billings in excess of costs and estimated earnings 8,708 (8,708 ) — Contract liabilities, current portion — 104,286 104,286 Customer advances, current portion 54,999 (54,999 ) — Customer advances, net of current portion 69,062 (69,062 ) — Contract liabilities, net of current portion — 171,610 171,610 Other long-term liabilities 954,646 (150,524 ) 804,122 Accumulated deficit (2,115,188 ) 445,291 (1,669,897 ) Three Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Revenue Solar power systems, components, and other $ 286,724 $ (8,146 ) $ 278,578 Residential leasing 50,722 (1,319 ) 49,403 Cost of revenue Solar power systems, components, and other 288,022 (9,553 ) 278,469 Residential leasing 34,189 (844 ) 33,345 Gross margin 15,235 932 16,167 Interest expense (22,370 ) (135 ) (22,505 ) Other, net (15,744 ) 1,060 (14,684 ) Other expense, net (37,727 ) 925 (36,802 ) Loss before income taxes and equity in earnings of unconsolidated investees (115,918 ) 1,857 (114,061 ) Provision for income taxes (2,353 ) — (2,353 ) Equity in earnings of unconsolidated investees 5,449 1,388 6,837 Net loss (112,822 ) 3,245 (109,577 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 19,062 — 19,062 Net loss attributable to stockholders $ (93,760 ) $ 3,245 $ (90,515 ) Net loss per share attributable to stockholders: Basic $ (0.67 ) $ 0.02 $ (0.65 ) Diluted $ (0.67 ) $ 0.02 $ (0.65 ) Six Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Revenue Solar power systems, components, and other $ 636,573 $ (76,790 ) $ 559,783 Residential leasing 99,949 (2,656 ) 97,293 Cost of revenue Solar power systems, components, and other 685,113 (64,045 ) 621,068 Residential leasing 67,106 (1,681 ) 65,425 Gross margin (15,697 ) (13,720 ) (29,417 ) Interest expense (43,139 ) (268 ) (43,407 ) Other, net (17,934 ) (70,838 ) (88,772 ) Other expense, net (59,748 ) (71,106 ) (130,854 ) Loss before income taxes and equity in earnings of unconsolidated investees (266,579 ) (84,826 ) (351,405 ) Provision for income taxes (4,384 ) — (4,384 ) Equity in earnings of unconsolidated investees 6,501 2,824 9,325 Net loss (264,462 ) (82,002 ) (346,464 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 36,223 — 36,223 Net loss attributable to stockholders $ (228,239 ) $ (82,002 ) $ (310,241 ) Net loss per share attributable to stockholders: Basic $ (1.64 ) $ (0.59 ) $ (2.23 ) Diluted $ (1.64 ) $ (0.59 ) $ (2.23 ) Six Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Net loss $ (264,462 ) $ (82,002 ) $ (346,464 ) Adjustments to reconcile net loss to net cash used in operating activities, net of effect of acquisitions: Depreciation and amortization 87,353 (1,682 ) 85,671 Impairment of equity method investment 8,607 72,964 81,571 Equity in earnings of unconsolidated investees (6,501 ) (2,824 ) (9,325 ) Changes in operating assets and liabilities, net of effect of acquisitions: Accounts receivable 24,445 3,037 27,482 Costs and estimated earnings in excess of billings 13,157 (13,157 ) — Contract assets — 10,181 10,181 Project assets (59,830 ) (13,867 ) (73,697 ) Prepaid expenses and other assets 139,103 (53,738 ) 85,365 Long-term financing receivables, net (62,515 ) 110 (62,405 ) Accounts payable and other accrued liabilities (207,873 ) 14,261 (193,612 ) Billings in excess of costs and estimated earnings (65,433 ) 65,433 — Customer advances 105,157 (105,157 ) — Contract liabilities — 106,441 106,441 Net cash used in operating activities (288,692 ) — (288,692 ) Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents (113,189 ) — (113,189 ) Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period 514,212 — 514,212 Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period $ 401,023 $ — $ 401,023 Recent Accounting Pronouncements Not Yet Adopted In February 2018, the FASB issued Accounting Standards Update No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220) to permit companies to reclassify disproportionate tax effects in accumulated other comprehensive income ("AOCI") caused by the Tax Cuts and Jobs Act of 2017 (the "Tax Cuts and Jobs Act") to retained earnings. Companies may adopt the new guidance using one of two transition methods: retrospective to each period in which the income tax effects of the Tax Cuts and Jobs Act related to items remaining in AOCI are recognized or at the beginning of the period of adoption. The new guidance is effective for the Company no later than the first quarter of fiscal 2019 with early adoption permitted. The Company is evaluating the potential impact of this standard on its consolidated financial statements and disclosures. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles - Goodwill and Other (Topic 350) to simplify the subsequent measurement of goodwill by eliminating Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation to measure goodwill impairment. Goodwill impairment loss is now measured at the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. The new guidance is effective for the Company no later than the first quarter of fiscal 2020. Early adoption is permitted beginning in the first quarter of fiscal 2017. The Company is evaluating the potential impact of this standard on its consolidated financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) ("ASU 2016-02") to require all lessees to recognize a right-of-use asset and a liability for the obligation to make payments for all leases (except for short-term leases) on their balance sheet. All leases in scope will be classified as either operating or financing. Operating and financing leases will require the recognition of an asset and liability to be measured at the present value of the lease payments. ASU 2016-02 also makes a distinction between operating and financing leases for purposes of reporting expenses on the income statement. This guidance will be effective for the Company in the first quarter of 2019 on a modified retrospective basis and early adoption is permitted. The Company will adopt the new standard effective January 1, 2019. The Company is currently assessing the impact of adopting this standard and the effect on the consolidated financial statements will depend on the volume and nature of the Company's lease portfolio and transactions that are impacted by ASU 2016-02 as of the adoption date.

The Company and Summary of Si24

The Company and Summary of Significant Accounting Policies Recent Accounting Pronouncements (Tables) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Accounting Policies [Abstract]
Impairment of residential lease assets	$ 68,269	$ 0	$ 117,361	$ 0
Schedule of New Accounting Pronouncements and Changes in Accounting Principles			Adoption of ASC 606 impacted our previously reported results as follows: December 31, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Accounts receivable, net $ 215,479 $ (10,513 ) $ 204,966 Costs and estimated earnings in excess of billings 18,203 (18,203 ) — Contract assets — 35,074 35,074 Prepaid expenses and other current assets 152,444 (6,235 ) 146,209 Property, plant and equipment, net 1,148,042 (197 ) 1,147,845 Solar power systems leased and to be leased, net 428,149 (58,931 ) 369,218 Long-term financing receivables, net 338,877 (8,205 ) 330,672 Other long-term assets 80,146 466,552 546,698 Accrued liabilities 267,760 (38,552 ) 229,208 Billings in excess of costs and estimated earnings 8,708 (8,708 ) — Contract liabilities, current portion — 104,286 104,286 Customer advances, current portion 54,999 (54,999 ) — Customer advances, net of current portion 69,062 (69,062 ) — Contract liabilities, net of current portion — 171,610 171,610 Other long-term liabilities 954,646 (150,524 ) 804,122 Accumulated deficit (2,115,188 ) 445,291 (1,669,897 ) Three Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Revenue Solar power systems, components, and other $ 286,724 $ (8,146 ) $ 278,578 Residential leasing 50,722 (1,319 ) 49,403 Cost of revenue Solar power systems, components, and other 288,022 (9,553 ) 278,469 Residential leasing 34,189 (844 ) 33,345 Gross margin 15,235 932 16,167 Interest expense (22,370 ) (135 ) (22,505 ) Other, net (15,744 ) 1,060 (14,684 ) Other expense, net (37,727 ) 925 (36,802 ) Loss before income taxes and equity in earnings of unconsolidated investees (115,918 ) 1,857 (114,061 ) Provision for income taxes (2,353 ) — (2,353 ) Equity in earnings of unconsolidated investees 5,449 1,388 6,837 Net loss (112,822 ) 3,245 (109,577 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 19,062 — 19,062 Net loss attributable to stockholders $ (93,760 ) $ 3,245 $ (90,515 ) Net loss per share attributable to stockholders: Basic $ (0.67 ) $ 0.02 $ (0.65 ) Diluted $ (0.67 ) $ 0.02 $ (0.65 ) Six Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Revenue Solar power systems, components, and other $ 636,573 $ (76,790 ) $ 559,783 Residential leasing 99,949 (2,656 ) 97,293 Cost of revenue Solar power systems, components, and other 685,113 (64,045 ) 621,068 Residential leasing 67,106 (1,681 ) 65,425 Gross margin (15,697 ) (13,720 ) (29,417 ) Interest expense (43,139 ) (268 ) (43,407 ) Other, net (17,934 ) (70,838 ) (88,772 ) Other expense, net (59,748 ) (71,106 ) (130,854 ) Loss before income taxes and equity in earnings of unconsolidated investees (266,579 ) (84,826 ) (351,405 ) Provision for income taxes (4,384 ) — (4,384 ) Equity in earnings of unconsolidated investees 6,501 2,824 9,325 Net loss (264,462 ) (82,002 ) (346,464 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 36,223 — 36,223 Net loss attributable to stockholders $ (228,239 ) $ (82,002 ) $ (310,241 ) Net loss per share attributable to stockholders: Basic $ (1.64 ) $ (0.59 ) $ (2.23 ) Diluted $ (1.64 ) $ (0.59 ) $ (2.23 ) Six Months Ended July 2, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Net loss $ (264,462 ) $ (82,002 ) $ (346,464 ) Adjustments to reconcile net loss to net cash used in operating activities, net of effect of acquisitions: Depreciation and amortization 87,353 (1,682 ) 85,671 Impairment of equity method investment 8,607 72,964 81,571 Equity in earnings of unconsolidated investees (6,501 ) (2,824 ) (9,325 ) Changes in operating assets and liabilities, net of effect of acquisitions: Accounts receivable 24,445 3,037 27,482 Costs and estimated earnings in excess of billings 13,157 (13,157 ) — Contract assets — 10,181 10,181 Project assets (59,830 ) (13,867 ) (73,697 ) Prepaid expenses and other assets 139,103 (53,738 ) 85,365 Long-term financing receivables, net (62,515 ) 110 (62,405 ) Accounts payable and other accrued liabilities (207,873 ) 14,261 (193,612 ) Billings in excess of costs and estimated earnings (65,433 ) 65,433 — Customer advances 105,157 (105,157 ) — Contract liabilities — 106,441 106,441 Net cash used in operating activities (288,692 ) — (288,692 ) Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents (113,189 ) — (113,189 ) Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period 514,212 — 514,212 Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period $ 401,023 $ — $ 401,023

Transactions with Total and T25

Transactions with Total and Total S.A. (Tables)	6 Months Ended
	Jul. 01, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	Related-Party Transactions with Total and its Affiliates: The following related party balances and amounts are associated with transactions entered into with Total and its Affiliates: As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ 5,362 $ 2,366 Contract assets $ 215 $ 154 Contract liabilities, current portion 1 $ 14,337 $ 12,744 Contract liabilities, net of current portion 1 $ 54,407 $ 68,880 1 Refer to Note 9. Commitments and Contingencies - Advances from Customers. Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Revenue: EPC, O&M, and components revenue $ 5,369 $ 3,051 $ 18,099 $ 7,183 Cost of revenue: EPC, O&M, and components cost of revenue $ 5,638 $ 3,370 $ 9,188 $ 4,405 Research and development expense: Offsetting contributions received under the R&D Agreement $ (50 ) $ (37 ) $ (87 ) $ (104 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,376 $ 1,580 $ 2,783 $ 3,379 Interest expense incurred on the 0.75% debentures due 2018 $ 172 $ 375 $ 547 $ 750 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,094 $ 1,094 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 2,000 $ 2,000 As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 16,536 3,764 Accrued liabilities 9,831 4,161 Contract liabilities — 175 Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Payments made to investees for products/services $ 12,712 $ — $ 21,131 $ — Revenues and fees received from investees for products/services 1 1,542 8,439 3,299 25,208 1 Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Revenue from Contracts with C26

Revenue from Contracts with Customers Revenue from Contracts with Customers (Tables)	6 Months Ended
	Jul. 01, 2018
Disaggregation of Revenue [Line Items]
Disaggregation of Revenue [Table Text Block]	The following tables represent a disaggregation of revenue from contracts with customers for the three and six months ended July 1, 2018 and July 2, 2017 along with the reportable segment for each category: Three Months Ended (In thousands) Residential Commercial Power Plant Category July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Module and component sales $ 107,278 $ 103,902 $ 68,846 $ 38,213 $ 66,877 $ 52,330 Solar power systems sales and EPC services 610 790 44,669 43,760 39,094 18,715 Operations and maintenance 1,976 1,711 1,627 1,254 9,217 8,157 Leasing 1 95,317 49,403 12,730 8,599 856 1,147 Net Revenue $ 205,181 $ 155,806 $ 127,872 $ 91,826 $ 116,044 $ 80,349 1 Leasing revenue is accounted for in accordance with the lease accounting guidance. Six Months Ended (In thousands) Residential Commercial Power Plant Category July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Module and component sales $ 212,848 $ 190,513 $ 126,131 $ 67,156 $ 119,090 $ 65,505 Solar power systems sales and EPC services 925 820 101,394 112,750 76,220 85,858 Operations and maintenance 2,495 1,874 2,884 2,002 18,643 16,291 Leasing 1 158,345 97,293 20,799 15,364 1,211 1,650 Net Revenue $ 374,613 $ 290,500 $ 251,208 $ 197,272 $ 215,164 $ 169,304 1 Leasing revenue is accounted for in accordance with the lease accounting guidance.
Number of Projects with Changes in Estimates	Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Decrease in revenue from net changes in transaction prices $ (4,639 ) $ — $ (4,639 ) $ — Increase (decrease) in revenue from net changes in input cost estimates (10,876 ) 7,381 (9,165 ) 9,599 Net increase (decrease) in revenue from net changes in estimates $ (15,515 ) $ 7,381 $ (13,804 ) $ 9,599 Number of projects 3 2 4 3 Net change in estimate as a percentage of aggregate revenue for associated projects (17.9 )% 2.6 % (4.2 )% 2.0 %
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	The following table represents the Company's remaining performance obligations as of July 1, 2018 for sales of solar power systems, including projects under sales contracts subject to conditions precedent, and EPC agreements for developed projects that the Company is constructing or expects to construct. The Company expects to recognize $172.5 million of revenue for such contracts upon transfer of control of the projects. Project Revenue Category EPC Contract/Partner Developed Project Expected Year Revenue Recognition Will Be Completed Percentage of Revenue Recognized Joint Base Anacostia Bolling (JBAB) EPC revenue and solar power systems Constellation 2018 83.8% Distribution Generation EPC revenue and solar power systems Various 2020 72.1%* *denotes average percentage of revenue recognized

Goodwill and Other Intangible27

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets	The following tables present details of the Company's acquired other intangible assets: (In thousands) Gross Accumulated Amortization Net As of July 1, 2018 Patents and purchased technology $ 52,944 $ (32,066 ) $ 20,878 As of December 31, 2017 Patents and purchased technology $ 52,313 $ (26,794 ) $ 25,519
Schedule of Other Intangible Assets Future Amortization Expense	As of July 1, 2018 , the estimated future amortization expense related to intangible assets with finite useful lives is as follows: (In thousands) Amount Fiscal Year 2018 (remaining six months) $ 5,081 2019 9,247 2020 6,515 Thereafter 35 $ 20,878

Balance Sheet Components (Table

Balance Sheet Components (Tables)	6 Months Ended
	Jul. 01, 2018
Balance Sheet Related Disclosures [Abstract]
Schedule of Accounts Receivable	As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable, net: Accounts receivable, gross 1,2 $ 255,068 $ 242,327 Less: allowance for doubtful accounts 3 (45,626 ) (35,387 ) Less: allowance for sales returns (3,647 ) (1,974 ) $ 205,795 $ 204,966 1 Includes short-term financing receivables associated with solar power systems leased of $22.7 million and $19.1 million as of July 1, 2018 and December 31, 2017 , respectively (see "Note 6 . Leasing"). 2 The Company pledged accounts receivable of $1.5 million and $1.7 million as of July 1, 2018 and December 31, 2017 , respectively, to third-party investors as security for the Company's contractual obligations. 3 Includes allowance for losses of $8.5 million on the short-term financing receivables associated with solar power systems leased, out of which $1.8 million and $2.7 million were recognized during the three and six months ended July 1, 2018 , respectively.
Schedule of Inventory	As of (In thousands) July 1, 2018 December 31, 2017 Inventories: Raw materials $ 55,353 $ 59,288 Work-in-process 90,120 111,164 Finished goods 222,934 182,377 $ 368,407 $ 352,829
Schedule of Prepaid Expenses and Other Current Assets	As of (In thousands) July 1, 2018 December 31, 2017 Prepaid expenses and other current assets: Deferred project costs 1 $ 23,218 $ 33,534 VAT receivables, current portion 9,441 11,561 Deferred costs for solar power systems to be leased 31,599 25,076 Derivative financial instruments 532 2,612 Other receivables 35,583 49,015 Prepaid taxes 18 426 Other prepaid expenses 20,519 23,434 Other current assets 438 551 $ 121,348 $ 146,209
Schedule Investments In Power And Distribution Projects	As of (In thousands) July 1, 2018 December 31, 2017 Project assets - plants and land: Project assets — plants $ 72,386 $ 90,879 Project assets — land 4,011 12,184 $ 76,397 $ 103,063 Project assets — plants and land, current portion $ 76,347 $ 103,063
Schedule of Property, Plant and Equipment	As of (In thousands) July 1, 2018 December 31, 2017 Property, plant and equipment, net 2 : Manufacturing equipment $ 92,399 $ 406,026 Land and buildings 133,808 197,084 Leasehold improvements 118,958 297,522 Solar power systems 1 470,390 451,678 Computer equipment 102,132 111,183 Furniture and fixtures 10,435 12,621 Construction-in-process 15,345 14,166 943,467 1,490,280 Less: accumulated depreciation (186,396 ) (342,435 ) $ 757,071 $ 1,147,845 1 Includes $438.2 million and $419.0 million of solar power systems associated with sale-leaseback transactions under the financing method as of July 1, 2018 and December 31, 2017 , respectively, which are depreciated using the straight-line method to their estimated residual values over the lease terms of up to 25 years (see "Note 6 . Leasing").
Schedule of Property, Plant and Equipment by Geographic Region	As of (In thousands) July 1, 2018 December 31, 2017 Property, plant and equipment, net by geography 1 : United States $ 480,289 $ 488,970 Philippines 109,951 325,601 Malaysia 130,452 233,824 Mexico 23,527 80,560 Europe 12,701 18,767 Other 151 123 $ 757,071 $ 1,147,845 1 Property, plant and equipment, net by geography is based on the physical location of the assets.
Schedule of Other Long-Term Assets	As of (In thousands) July 1, 2018 December 31, 2017 Other long-term assets: Equity method investments 1 $ 41,921 $ 450,000 Equity investments without readily determinable fair value 35,832 35,840 Other 2 62,286 60,858 $ 140,039 $ 546,698
Schedule of Accrued Liabilities	As of (In thousands) July 1, 2018 December 31, 2017 Accrued liabilities: Employee compensation and employee benefits $ 44,152 $ 53,225 Deferred revenue 1 2,182 3,242 Interest payable 14,598 15,396 Short-term warranty reserves 20,959 25,222 Restructuring reserve 9,526 3,886 VAT payables 10,174 8,691 Derivative financial instruments 998 1,452 Legal expenses 27,183 48,503 Taxes payable 17,299 21,307 Liability due to AU Optronics 28,234 21,389 Other 21,100 26,895 $ 196,405 $ 229,208
Schedule of Other Long-Term Liabilities	As of (In thousands) July 1, 2018 December 31, 2017 Other long-term liabilities: Deferred revenue 1 $ 60,475 $ 67,001 Long-term warranty reserves 155,826 156,082 Long-term sale-leaseback financing 500,309 479,597 Unrecognized tax benefits 19,997 19,399 Long-term pension liability 4,914 4,465 Derivative financial instruments 102 1,175 Long-term liability due to AU Optronics 38,599 57,611 Other 19,117 18,792 $ 799,339 $ 804,122
Schedule of Accumulated Other Comprehensive Income (Loss)	As of (In thousands) July 1, 2018 December 31, 2017 Accumulated other comprehensive loss: Cumulative translation adjustment $ (6,955 ) $ (6,631 ) Net unrealized gain (loss) on derivatives 1,501 (541 ) Net gain on long-term pension liability adjustment 4,164 4,164 Deferred taxes (386 ) — $ (1,676 ) $ (3,008 )

Leasing (Tables)

Leasing (Tables)	6 Months Ended
	Jul. 01, 2018
Leases [Abstract]
Schedule of property subject to or available for operating lease	The following table summarizes "Solar power systems leased and to be leased, net" under operating leases on the Company's Consolidated Balance Sheets as of July 1, 2018 and December 31, 2017 : As of (In thousands) July 1, 2018 December 31, 2017 Solar power systems leased and to be leased, net 1,2 : Solar power systems leased $ 786,121 $ 749,697 Solar power systems to be leased 20,515 26,830 806,636 776,527 Less: accumulated depreciation and impairment 3 (447,541 ) (407,309 ) $ 359,095 $ 369,218 1 Solar power systems leased and to be leased, net are physically located exclusively in the United States. 2 As of July 1, 2018 and December 31, 2017 , the Company had pledged solar assets with an aggregate book value of $109.1 million and $112.4 million , respectively, to third-party investors as security for the Company's contractual obligations. The book value of pledged assets represents assets legally held by the respective flip partnerships. 3 For the six months ended July 1, 2018 , the Company recognized a non-cash impairment charge of $51.2 million on solar power systems leased and to be leased.
Schedule of minimum future rental receipts on operating leases placed in service	The following table presents the Company's minimum future rental receipts on operating leases placed in service as of July 1, 2018 : (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Minimum future rentals on operating leases placed in service 1 $ 18,990 36,266 36,343 36,421 36,502 488,398 $ 652,920 1 Minimum future rentals on operating leases placed in service does not include contingent rentals that may be received from customers under agreements that include performance-based incentives.
Schedule of accounts, notes, loans and financing receivable	As of July 1, 2018 and December 31, 2017 , the Company's net investment in sales-type leases presented in "Accounts receivable, net" and "Long-term financing receivables, net" on the Company's Consolidated Balance Sheets was as follows: As of (In thousands) July 1, 2018 December 31, 2017 Financing receivables 1 : Minimum lease payments receivable 2 $ 814,189 $ 690,249 Unguaranteed residual value 86,619 73,344 Unearned income (137,597 ) (115,854 ) Allowance for estimated losses (361,447 ) (297,972 ) Net financing receivables $ 401,764 $ 349,767 Current $ 22,688 $ 19,095 Long-term $ 379,076 $ 330,672 1 As of July 1, 2018 and December 31, 2017 , the Company had pledged financing receivables of $111.8 million and $113.4 million , respectively, to third-party investors as security for the Company's contractual obligations. The book value of pledged assets represents assets legally held by the respective flip partnerships. 2 Net of allowance for doubtful accounts amounting to $7.8 million and $6.1 million , as of July 1, 2018 and December 31, 2017 , respectively.
Schedule of future maturities of net financing receivables	As of July 1, 2018 , future maturities of net financing receivables for sales-type leases are as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Scheduled maturities of minimum lease payments receivable 1 $ 22,448 42,585 42,936 43,292 43,656 618,342 $ 813,259 1 Minimum future rentals on sales-type leases placed in service does not include contingent rentals that may be received from customers under agreements that include performance-based incentives.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jul. 01, 2018
Fair Value Disclosures [Abstract]
Summary of assets and liabilities measured and recorded at fair value on a recurring basis	The following table summarizes the Company's assets and liabilities measured and recorded at fair value on a recurring basis as of July 1, 2018 and December 31, 2017 : July 1, 2018 December 31, 2017 (In thousands) Total Level 2 Total Level 2 Assets Prepaid expenses and other current assets: Derivative financial instruments (Note 12) 532 532 2,579 2,579 Other long-term assets: Derivative financial instruments (Note 12) 1,680 1,680 — — Total assets $ 2,212 $ 2,212 $ 2,579 $ 2,579 Liabilities Accrued liabilities: Derivative financial instruments (Note 12) $ 998 $ 998 $ 1,452 $ 1,452 Other long-term liabilities: Derivative financial instruments (Note 12) 102 102 1,174 1,174 Total liabilities $ 1,100 $ 1,100 $ 2,626 $ 2,626

Restructuring (Tables)

Restructuring (Tables)	6 Months Ended
	Jul. 01, 2018
Restructuring and Related Activities [Abstract]
Summary of restructuring and related costs	The following table summarizes the restructuring charges recognized in the Company's Consolidated Statements of Operations: Six Months Ended (In thousands) July 1, 2018 July 2, 2017 Cumulative To Date February 2018 Plan: Severance and benefits $ 10,493 $ — $ 10,493 Other costs 1 340 — 340 $ 10,833 $ — $ 10,833 December 2016 Plan: Non-cash impairment charges $ — $ (741 ) $ 148,938 Severance and benefits (715 ) 2,707 20,829 Lease and related termination costs 6 557 713 Other costs 1 2,890 12,569 24,533 $ 2,181 $ 15,092 $ 195,013 August 2016 Plan: Non-cash impairment charges $ — $ — $ 17,926 Severance and benefits 1,552 (984 ) 16,901 Lease and related termination costs — 2 559 Other costs 1 118 637 1,471 $ 1,670 $ (345 ) $ 36,857 Legacy Restructuring Plans $ (3 ) $ 13 $ 143,653 Total restructuring charges $ 14,681 $ 14,760 $ 386,356 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees.
Schedule of restructuring reserve	The following table summarizes the restructuring reserve activities during the six months ended July 1, 2018 : Six Months Ended (In thousands) December 31, 2017 Charges (Benefits) (Payments) Recoveries July 1, 2018 February 2018 Plan: Severance and benefits $ — $ 10,493 $ (3,919 ) $ 6,574 Other costs 1 — 340 (14 ) 326 $ — $ 10,833 $ (3,933 ) $ 6,900 December 2016 Plan: Severance and benefits $ 1,862 $ (715 ) $ (492 ) $ 655 Lease and related termination costs — 6 (6 ) — Other costs 1 54 2,890 (1,334 ) 1,610 $ 1,916 $ 2,181 $ (1,832 ) $ 2,265 August 2016 Plan: Severance and benefits $ 1,735 $ 1,552 $ (1,575 ) $ 1,712 Other costs 1 39 118 (88 ) 69 $ 1,774 $ 1,670 $ (1,663 ) $ 1,781 Legacy Restructuring Plans $ 196 $ (3 ) $ (3 ) $ 190 Total restructuring liability $ 3,886 $ 14,681 $ (7,431 ) $ 11,136 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jul. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Summary of unrecorded unconditional purchase obligations	Future purchase obligations under non-cancellable purchase orders and long-term supply agreements as of July 1, 2018 are as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total 1 Future purchase obligations $ 326,273 226,366 336,490 1,000 1,000 1,000 $ 892,129 1 Total future purchase obligations were composed of $181.2 million related to non-cancellable purchase orders and $710.9 million related to long-term supply agreements.
Schedule of estimated utilization of advances from customers	The estimated utilization of advances from customers included in "Contract liabilities, current portion" and "Contract liabilities, net of current portion" on the Company's Consolidated Balance Sheets as of July 1, 2018 is as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Estimated utilization of advances from customers $ 38,422 17,882 32,096 11,691 — — $ 100,091
Schedule of product warranty liability	The following table summarizes accrued warranty activity for the three and six months ended July 1, 2018 and July 2, 2017 : Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Balance at the beginning of the period $ 179,169 $ 168,113 $ 181,303 $ 161,209 Accruals for warranties issued during the period 3,662 5,776 7,500 15,436 Settlements and adjustments during the period (6,046 ) (1,423 ) (12,018 ) (4,179 ) Balance at the end of the period $ 176,785 $ 172,466 $ 176,785 $ 172,466
Other Commitments [Table Text Block]	The Company is required to provide certain funding under agreements with unconsolidated investees, subject to certain conditions (see "Note 10 . Equity Method Investments"). As of July 1, 2018 , the Company has future financing obligations related to these agreements as follows: (In thousands) Amount Year 2018 (remaining six months) $ 11,397 2019 300 2020 2,900 $ 14,597

Equity Method Investments Equit

Equity Method Investments Equity Method Investments (Tables)	6 Months Ended
	Jul. 01, 2018
Equity Method Investments and Joint Ventures [Abstract]
Schedule of related party transactions	Related-Party Transactions with Total and its Affiliates: The following related party balances and amounts are associated with transactions entered into with Total and its Affiliates: As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ 5,362 $ 2,366 Contract assets $ 215 $ 154 Contract liabilities, current portion 1 $ 14,337 $ 12,744 Contract liabilities, net of current portion 1 $ 54,407 $ 68,880 1 Refer to Note 9. Commitments and Contingencies - Advances from Customers. Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Revenue: EPC, O&M, and components revenue $ 5,369 $ 3,051 $ 18,099 $ 7,183 Cost of revenue: EPC, O&M, and components cost of revenue $ 5,638 $ 3,370 $ 9,188 $ 4,405 Research and development expense: Offsetting contributions received under the R&D Agreement $ (50 ) $ (37 ) $ (87 ) $ (104 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,376 $ 1,580 $ 2,783 $ 3,379 Interest expense incurred on the 0.75% debentures due 2018 $ 172 $ 375 $ 547 $ 750 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,094 $ 1,094 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 2,000 $ 2,000 As of (In thousands) July 1, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 16,536 3,764 Accrued liabilities 9,831 4,161 Contract liabilities — 175 Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Payments made to investees for products/services $ 12,712 $ — $ 21,131 $ — Revenues and fees received from investees for products/services 1 1,542 8,439 3,299 25,208 1 Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Debt and Credit Sources (Tables

Debt and Credit Sources (Tables)	6 Months Ended
	Jul. 01, 2018
Debt Disclosure [Abstract]
Schedule of debt	The following presents a summary of the Company's non-recourse financing arrangements, including arrangements that are not classified as debt: Aggregate Carrying Value 1 (In thousands) July 1, 2018 December 31, 2017 Balance Sheet Classification Residential Lease Program Bridge loans $ 16,627 $ 17,068 Short-term debt and Long-term debt Long-term loans 414,792 356,622 Short-term debt and Long-term debt Tax equity partnership flip facilities 110,125 119,415 Redeemable non-controlling interests in subsidiaries and Non-controlling interests in subsidiaries Power Plant and Commercial Projects Boulder I credit facility — 28,168 Short-term debt and Long-term debt Construction Revolver 5,499 3,240 Short-term debt and Long-term debt Arizona loan 7,054 7,161 Short-term debt and Long-term debt 1 Based on the nature of the debt arrangements included in the table above, and the Company's intention to fully repay or transfer the obligations at their face values plus any applicable interest, the Company believes their carrying value materially approximates fair value, which is categorized within Level 3 of the fair value hierarchy. The following table summarizes the Company's outstanding debt on its Consolidated Balance Sheets: July 1, 2018 December 31, 2017 (In thousands) Face Value Short-term Long-term Total Face Value Short-term Long-term Total Convertible debt: 4.00% debentures due 2023 $ 425,000 $ — $ 419,337 $ 419,337 $ 425,000 $ — $ 418,715 $ 418,715 0.875% debentures due 2021 400,000 — 398,069 398,069 400,000 — 397,739 397,739 0.75% debentures due 2018 — — — — 300,000 299,685 — 299,685 CEDA loan 30,000 — 28,711 28,711 30,000 — 28,538 28,538 Non-recourse financing and other debt 1 503,224 57,424 432,483 489,907 466,766 57,131 399,134 456,265 $ 1,358,224 $ 57,424 $ 1,278,600 $ 1,336,024 $ 1,621,766 $ 356,816 $ 1,244,126 $ 1,600,942 1 Other debt excludes payments related to capital leases, which are disclosed in "Note 9 . Commitments and Contingencies."
Schedule of maturities of debt	As of July 1, 2018 , the aggregate future contractual maturities of the Company's outstanding debt, at face value, were as follows: (In thousands) Fiscal 2018 (remaining six months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Aggregate future maturities of outstanding debt $ 54,843 10,613 15,788 415,694 83,695 777,591 $ 1,358,224
Schedule of long-term convertible debt instruments	The following table summarizes the Company's outstanding convertible debt: July 1, 2018 December 31, 2017 (In thousands) Carrying Value Face Value Fair Value 1 Carrying Value Face Value Fair Value 1 Convertible debt: 4.00% debentures due 2023 $ 419,337 $ 425,000 $ 362,359 $ 418,715 $ 425,000 $ 368,399 0.875% debentures due 2021 398,068 400,000 319,500 397,739 400,000 315,132 0.75% debentures due 2018 — — — 299,685 300,000 299,313 $ 817,405 $ 825,000 $ 681,859 $ 1,116,139 $ 1,125,000 $ 982,844 1 The fair value of the convertible debt was determined using Level 2 inputs based on quarterly market prices as reported by an independent pricing source.

Derivative Financial Instrume35

Derivative Financial Instruments (Tables)	6 Months Ended
	Jul. 01, 2018
Foreign Currency Derivatives [Abstract]
Schedule of hedge instruments measured at fair value on a recurring basis	The following tables present information about the Company's hedge instruments measured at fair value on a recurring basis as of July 1, 2018 and December 31, 2017 , all of which utilize Level 2 inputs under the fair value hierarchy: (In thousands) Balance Sheet Classification July 1, 2018 December 31, 2017 Assets: Derivatives designated as hedging instruments: Foreign currency forward exchange contracts Prepaid expenses and other current assets — 61 $ — $ 61 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Prepaid expenses and other current assets 532 2,518 Interest rate contracts Other long-term assets 1,680 — $ 2,212 $ 2,518 Liabilities: Derivatives designated as hedging instruments: Interest rate contracts Other long-term liabilities 102 715 $ 102 $ 715 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Accrued liabilities 998 1,452 Interest rate contracts Other long-term liabilities — 459 $ 998 $ 1,911

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Schedule of income (loss) per share	The following table presents the calculation of basic and diluted net loss per share: Three Months Ended Six Months Ended (In thousands, except per share amounts) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Basic net loss per share: Numerator Net loss attributable to stockholders $ (447,117 ) $ (90,515 ) $ (563,091 ) $ (310,241 ) Denominator Basic weighted-average common shares $ 140,926 139,448 140,569 139,175 Basic net loss per share $ (3.17 ) $ (0.65 ) $ (4.01 ) $ (2.23 ) Diluted net loss per share: Numerator Net loss available to common stockholders $ (447,117 ) $ (90,515 ) $ (563,091 ) $ (310,241 ) Denominator Dilutive weighted-average common shares $ 140,926 $ 139,448 140,569 139,175 Diluted net loss per share $ (3.17 ) $ (0.65 ) $ (4.01 ) $ (2.23 )
Schedule of outstanding anti-dilutive potential common stock excluded from income per share	The following is a summary of outstanding anti-dilutive potential common stock that was excluded from loss per diluted share in the following periods: Three Months Ended Six Months Ended (In thousands) July 1, 2018 1 July 2, 2017 1 July 1, 2018 1 July 2, 2017 1 Stock options — 106 — 106 Restricted stock units 3,616 3,585 5,549 3,585 Upfront Warrants (held by Total) 9,532 9,532 9,532 9,532 4.00% debentures due 2023 13,922 13,922 13,922 13,922 0.75% debentures due 2018 8,061 12,026 10,033 12,026 0.875% debentures due 2021 8,203 8,203 8,203 8,203 1 As a result of the net loss per share for the three and six months ended July 1, 2018 and July 2, 2017 , the inclusion of all potentially dilutive stock options, restricted stock units, and common shares under noted warrants and convertible debt would be anti-dilutive. Therefore, those stock options, restricted stock units and shares were excluded from the computation of the weighted-average shares for diluted net loss per share for such periods.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jul. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of stock-based compensation expense by line item on the Statement of Operations	The following table summarizes the consolidated stock-based compensation expense by line item in the Consolidated Statements of Operations: Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Cost of Residential revenue $ 471 $ 314 $ 666 $ 524 Cost of Commercial revenue 570 293 953 542 Cost of Power Plant revenue 586 445 1,064 1,170 Research and development 1,054 1,036 4,000 2,564 Sales, general and administrative 3,963 6,518 8,719 11,181 Total stock-based compensation expense $ 6,644 $ 8,606 $ 15,402 $ 15,981
Summary of stock-based compensation expense by type of award	The following table summarizes the consolidated stock-based compensation expense by type of award: Three Months Ended Six Months Ended (In thousands) July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Restricted stock units $ 6,025 $ 9,675 $ 15,234 $ 16,911 Change in stock-based compensation capitalized in inventory 619 (1,069 ) 168 (930 ) Total stock-based compensation expense $ 6,644 $ 8,606 $ 15,402 $ 15,981

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jul. 01, 2018
Segment Reporting [Abstract]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Three Months Ended Six Months Ended (In thousands): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Adjusted EBITDA as reviewed by CODM Distributed Generation Residential $ 63,527 $ 44,874 $ 125,425 $ 86,812 Commercial $ 2,664 $ 3,004 11,809 7,293 Power Plant $ 2,214 $ 4,006 9,100 4,072 Total Segment Adjusted EBITDA as reviewed by CODM $ 68,405 $ 51,884 $ 146,334 $ 98,177 Reconciliation to Consolidated Statements of Operations 8point3 Energy Partners 8,308 1,691 8,485 (76,007 ) Utility and power plant projects 569 (3,147 ) 837 (45,838 ) Sale-leaseback transactions (4,187 ) 38 (5,560 ) 1,747 Impairment of property, plant and equipment (369,168 ) — (369,168 ) — Impairment of residential lease assets 1 (50,360 ) — (95,499 ) — Cost of above-market polysilicon (16,669 ) (21,826 ) (35,369 ) (51,641 ) Stock-based compensation (6,643 ) (8,606 ) (15,401 ) (15,981 ) Amortization of intangible assets (2,443 ) (4,227 ) (4,935 ) (7,253 ) Depreciation of idle equipment — — (721 ) — Non-cash interest expense (23 ) (35 ) (45 ) (70 ) Restructuring expense (3,504 ) (4,969 ) (14,681 ) (14,759 ) IPO-related costs — 196 — 82 Equity in earnings of unconsolidated investees 13,415 (6,837 ) 15,559 (9,325 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests (36,726 ) (19,062 ) (68,349 ) (36,223 ) Cash interest expense, net of interest income (21,509 ) (19,886 ) (41,674 ) (38,415 ) Depreciation (36,983 ) (40,917 ) (74,559 ) (79,849 ) Corporate and unallocated items (9,829 ) (38,358 ) (55,426 ) (76,050 ) Loss before taxes and equity in earnings of unconsolidated investees $ (467,347 ) $ (114,061 ) $ (610,172 ) $ (351,405 )
Schedule of revenue by major customers	Three Months Ended Six Months Ended (As a percentage of total revenue): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Significant Customers: Business Segment AEP Renewables, LLC Power Plant * * * 15 %
Revenue from significant category	Three Months Ended Six Months Ended (As a percentage of total revenue): July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Revenue by geography: United States 68 % 71 % 68 % 77 % Japan 3 % 10 % 4 % 9 % Rest of World 29 % 19 % 28 % 14 % 100 % 100 % 100 % 100 %
Reconciliation of segment revenue and gross margin	Three Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 205,181 $ 133,336 $ 108,637 $ 44,791 21.8 % $ 8,063 6.0 % $ (640 ) (0.6 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 82 1,219 — 319 250 Sale-leaseback transactions — (7,695 ) — — 398 (39 ) Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 4,151 — — Cost of above-market polysilicon — — — (4,276 ) (7,043 ) (5,350 ) Stock-based compensation — — — (471 ) (570 ) (586 ) Amortization of intangible assets — — — (922 ) (698 ) (823 ) GAAP $ 205,181 $ 127,872 $ 116,044 $ (49,270 ) (24.0 )% $ (101,141 ) (79.1 )% $ (159,804 ) (137.7 )% Three Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 155,806 $ 105,829 $ 79,850 $ 31,578 20.3 % $ 7,535 7.1 % $ 2,555 3.2 % 8point3 Energy Partners — (9,748 ) 1,622 2 (255 ) 1,084 Utility and power plant projects — (328 ) (1,123 ) — (328 ) (2,819 ) Sale-leaseback transactions — (3,927 ) — — 2,225 45 Cost of above-market polysilicon — — — (4,731 ) (5,000 ) (12,095 ) Stock-based compensation — — — (314 ) (293 ) (445 ) Amortization of intangible assets — — — (870 ) (672 ) (1,025 ) Non-cash interest expense — — — (2 ) (2 ) (6 ) GAAP $ 155,806 $ 91,826 $ 80,349 $ 25,663 16.5 % $ 3,210 3.5 % $ (12,706 ) (15.8 )% Six Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 374,613 $ 265,132 $ 206,357 $ 76,248 20.4 % $ 16,397 6.2 % $ (14,373 ) (7.0 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 725 2,619 — 769 68 Sale-leaseback transactions — (16,798 ) — — 3,318 80 Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 8,004 — — Cost of above-market polysilicon — — — (10,078 ) (12,100 ) (13,191 ) Stock-based compensation — — — (666 ) (953 ) (1,065 ) Amortization of intangible assets — — — (1,969 ) (1,433 ) (1,533 ) Depreciation of idle equipment — — — (224 ) (216 ) (281 ) GAAP $ 374,613 $ 251,208 $ 215,164 $ (21,228 ) (5.7 )% $ (95,828 ) (38.1 )% $ (182,911 ) (85.0 )% Six Months Ended Revenue Gross profit/margin Revenue and Gross profit/margin by segment (in thousands, except percentages): Residential Commercial Power Plant Residential Commercial Power Plant As reviewed by CODM $ 290,500 $ 239,800 $ 240,672 $ 52,128 17.9 % $ 12,417 5.2 % $ 4,986 2.1 % 8point3 Energy Partners — (15,232 ) 1,588 5 264 238 Utility and power plant projects — (328 ) (42,519 ) — (328 ) (45,510 ) Sale-leaseback transactions — (26,968 ) (30,437 ) — 4,890 524 Cost of above-market polysilicon — — — (9,082 ) (12,132 ) (30,427 ) Stock-based compensation — — — (524 ) (542 ) (1,170 ) Amortization of intangible assets — — — (2,084 ) (1,508 ) (1,542 ) Non-cash interest expense — — — (6 ) (5 ) (9 ) GAAP $ 290,500 $ 197,272 $ 169,304 $ 40,437 13.9 % $ 3,056 1.5 % $ (72,910 ) (43.1 )%

The Company and Summary of Si39

The Company and Summary of Significant Accounting Policies Property, Plant & Equipment, Estimated Useful Life (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 01, 2018	Jul. 01, 2018	Jul. 02, 2017
Property, Plant and Equipment [Line Items]
Accounts receivable		$ 4,033	$ 27,482
Building [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Building [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Solar power systems [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Scenario, Previously Reported [Member]
Property, Plant and Equipment [Line Items]
Accounts receivable			$ 24,445

The Company and Summary of Si40

The Company and Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018		Jul. 02, 2017	Dec. 31, 2017	Jan. 01, 2017	Jun. 30, 2013	May 31, 2013	May 01, 2013
Concentration Risk [Line Items]
Solar power systems, components, and other	$ 353,780,000	$ 278,578,000	$ 682,640,000	[1]	$ 559,783,000
Contract liabilities, current portion	91,794,000		91,794,000			$ 104,286,000
Contract liabilities, current portion	2,924,834,000		2,924,834,000			3,321,032,000
Increase (Decrease) in Accounts Payable and Accrued Liabilities			(79,444,000)		(193,612,000)
Contract liabilities			(35,919,000)		106,441,000
Customer advances					0
Net cash used in operating activities			(355,342,000)		(288,692,000)
Nonoperating Income (Expense)	10,570,000	$ (36,802,000)	1,787,000		(130,854,000)
Accounts receivable			(4,033,000)		$ (27,482,000)
Accounts receivable, net	205,795,000		205,795,000			204,966,000
Costs and estimated earnings in excess of billings						0
Contract liabilities, current portion1						0
Long-term financing receivables, net	$ 379,076,000		$ 379,076,000			330,672,000
Diluted (in dollars per share)	$ (3.17)	$ (0.65)	$ (4.01)		$ (2.23)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ (467,347,000)	$ (114,061,000)	$ (610,172,000)		$ (351,405,000)
Equity in earnings (loss) of unconsolidated investees	13,415,000	(6,837,000)	15,559,000		(9,325,000)
Net loss	(483,843,000)	(109,577,000)	(631,440,000)		(346,464,000)
Property, Plant and Equipment, Net	757,071,000		757,071,000			1,147,845,000
Solar Power Systems Leased And To Be Leased, Net	359,095,000		359,095,000			369,218,000
Other long-term assets	140,039,000		140,039,000			546,698,000
Accrued liabilities1	196,405,000		196,405,000			229,208,000
Income Tax Expense (Benefit)	(3,081,000)	(2,353,000)	5,709,000		(4,384,000)
Net Income (Loss) Attributable to Noncontrolling Interest	36,726,000	19,062,000	68,349,000		36,223,000
Net Income (Loss) Attributable to Parent	$ (447,117,000)	$ (90,515,000)	$ (563,091,000)		$ (310,241,000)
Basic (in dollars per share)	$ (3.17)	$ (0.65)	$ (4.01)		$ (2.23)
Cost of sales, residential leasing	$ 66,418,000	$ 33,345,000	$ 109,128,000	[1]	$ 65,425,000
Impairment of Equity Method Investments			0		81,571,000
Contract assets			(35,375,000)		10,181,000
Depreciation and amortization			78,401,000		85,671,000
Other long-term liabilities	799,339,000		799,339,000			804,122,000
Customer Advances, Current						0
Customer Advances, Noncurrent						0
Research and development1	$ 31,210,000	$ 19,754,000	$ 50,101,000	[1]	$ 40,269,000
Basic (in shares)	140,926	139,448	140,569		139,175
Cost of Revenue	$ 759,312,000	$ 311,814,000	$ 1,140,952,000		$ 686,493,000
Gross profit (loss)	(310,215,000)	16,167,000	(299,967,000)		(29,417,000)
Sales, general and administrative1	64,719,000	68,703,000	129,849,000	[1]	136,106,000
Restructuring Charges	3,504,000	4,969,000	14,681,000		14,759,000
Impairment of residential lease assets	68,269,000	0	117,361,000		0
Operating Expenses	167,702,000	93,426,000	311,992,000		191,134,000
Operating Income (Loss)	$ (477,917,000)	$ (77,259,000)	$ (611,959,000)		$ (220,551,000)
Diluted (in shares)	140,926	139,448	140,569		139,175
Residential leasing	$ 95,317,000	$ 49,403,000	$ 158,345,000	[1]	$ 97,293,000
Equity Method Investments	(41,921,000)		(41,921,000)			(450,000,000)
Debt instrument, face value	$ 1,358,224,000		1,358,224,000			1,621,766,000
Operating lease, term	25 years
Sale Leaseback Transaction, Lease Term	25 years
Capital leases, maximum term	20 years
Interest income	$ 664,000	387,000	1,193,000		1,325,000
Interest Expense	(26,718,000)	(22,505,000)	51,824,000		(43,407,000)
Other, net3	36,624,000	(14,684,000)	52,418,000		(88,772,000)
Revenue, Net	(449,097,000)	(327,981,000)	(840,985,000)		(657,076,000)
Solar power systems, components, and other	692,894,000	278,469,000	1,031,824,000	[1]	621,068,000
Contract assets1	70,449,000		70,449,000			35,074,000
Prepaid expenses and other current assets	121,348,000		121,348,000			146,209,000
Contract liabilities, net of current portion	148,182,000		148,182,000			171,610,000
Other long-term liabilities1	799,339,000		799,339,000			804,122,000
Accumulated deficit	(2,232,988,000)		(2,232,988,000)			(1,669,897,000)
Increase (Decrease) in Commodity Contract Assets and Liabilities					0
Stock-based compensation			13,697,000		15,981,000
Non-cash interest expense			8,262,000		7,735,000
Proceeds from Equity Method Investment, Distribution	8,100,000	7,400,000	3,947,000		14,601,000
Inventories			75,849,000		(76,444,000)
Project assets			11,086,000		(73,697,000)
Prepaid expenses and other assets			34,308,000		85,365,000
Long-term financing receivables, net			(109,156,000)		(62,405,000)
Advances to suppliers			(15,122,000)		32,782,000
Purchases of property, plant and equipment			25,362,000		(45,123,000)
Cash paid for solar power systems, leased and to be leased			38,688,000		(41,028,000)
Cash paid for solar power systems			3,436,000		(8,012,000)
Cash paid for investments in unconsolidated investees			14,061,000		(11,603,000)
Net cash used in investing activities			349,171,000		(104,345,000)
Proceeds from issuance of bank loans, net of issuance costs			116,459,000		201,400,000
Repayments of Bank Debt			419,527,000		(228,940,000)
Proceeds from issuance of non-recourse residential financing, net of issuance costs			67,109,000		30,642,000
Repayments of Debt			9,899,000		(3,024,000)
Contributions from noncontrolling interests and redeemable noncontrolling interests			73,290,000		96,625,000
Payments to Noncontrolling Interests			12,582,000		(8,454,000)
Proceeds from (Repayments of) Debt			22,286,000		226,661,000
Sale Leaseback Transaction, Other Payments Required			4,678,000		(32,021,000)
Purchases of stock for tax withholding obligations on vested restricted stock			4,900,000		(4,215,000)
Net cash (used in) provided by financing activities			(172,442,000)		278,674,000
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents			(1,124,000)		1,174,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease)			(179,737,000)		(113,189,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 364,600,000	401,023,000	364,600,000		401,023,000	544,337,000	$ 514,212,000
Maximum [Member]
Concentration Risk [Line Items]
Sale Leaseback Transaction, Lease Term	30 years
8Point3 Energy [Member]
Concentration Risk [Line Items]
Equity Method Investments	$ 0		0			(382,700,000)
Proceeds from Equity Method Investment, Distribution			16,200,000
0.75% debentures due 2018 [Member]
Concentration Risk [Line Items]
Debt Instrument, Convertible, Conversion Price								$ 24.95	$ 24.95
Debt instrument, face value	0		0			300,000,000			$ 300,000,000
Convertible Debt [Member]
Concentration Risk [Line Items]
Debt instrument, face value	825,000,000		825,000,000			1,125,000,000
Convertible Debt [Member] | 0.75% debentures due 2018 [Member]
Concentration Risk [Line Items]
Debt instrument, face value	0		0			300,000,000				$ 300,000,000
Total [Member]
Concentration Risk [Line Items]
Customer Advances, Current	14,337,000		14,337,000			12,744,000
Customer Advances, Noncurrent	54,407,000		54,407,000			68,880,000
Total [Member] | 0.75% debentures due 2018 [Member]
Concentration Risk [Line Items]
Debt instrument, face value									$ 200,000,000
Credit Agricole [Member] | Line of Credit [Member] | June 2017 Credit Agricole Syndicated Revolver [Member] [Domain]
Concentration Risk [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 95,000,000		$ 95,000,000
Increase (Decrease) in Contract Assets [Domain]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(10,181,000)
Increase Decrease in Project Assets [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					13,867,000
Other Noncurrent Liabilities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					150,524,000
Scenario, Previously Reported [Member]
Concentration Risk [Line Items]
Solar power systems, components, and other		286,724,000			636,573,000
Contract liabilities, current portion						0
Increase (Decrease) in Accounts Payable and Accrued Liabilities					(207,873,000)
Contract liabilities					(65,433,000)
Customer advances					105,157,000
Net cash used in operating activities					(288,692,000)
Nonoperating Income (Expense)					(59,748,000)
Other expense, net		$ (37,727,000)
Accounts receivable					$ (24,445,000)
Accounts receivable, net						215,479,000
Costs and estimated earnings in excess of billings						18,203,000
Contract liabilities, current portion1						8,708,000
Long-term financing receivables, net						338,877,000
Diluted (in dollars per share)		$ (0.67)			$ (1.64)
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest		$ (115,918,000)			$ (266,579,000)
Equity in earnings (loss) of unconsolidated investees		(5,449,000)			6,501,000
Net loss		(112,822,000)			(264,462,000)
Property, Plant and Equipment, Net						1,148,042,000
Solar Power Systems Leased And To Be Leased, Net						428,149,000
Other long-term assets						80,146,000
Accrued liabilities1						267,760,000
Income Tax Expense (Benefit)		(2,353,000)			(4,384,000)
Net Income (Loss) Attributable to Noncontrolling Interest					36,223,000
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests		19,062,000
Net Income (Loss) Attributable to Parent		$ (93,760,000)			$ (228,239,000)
Basic (in dollars per share)		$ (0.67)			$ (1.64)
Cost of sales, residential leasing		$ 34,189,000			$ 67,106,000
Impairment of Equity Method Investments					8,607,000
Contract assets					13,157,000
Depreciation and amortization					87,353,000
Customer Advances, Current						54,999,000
Customer Advances, Noncurrent						69,062,000
Contract with Customer, Liability						0
Gross profit (loss)		15,235,000			(15,697,000)
Residential leasing		50,722,000			99,949,000
Interest Expense		(22,370,000)			(43,139,000)
Other, net3		(15,744,000)			(17,934,000)
Solar power systems, components, and other		288,022,000			685,113,000
Contract assets1						0
Prepaid expenses and other current assets						152,444,000
Other long-term liabilities1						954,646,000
Accumulated deficit						$ (2,115,188,000)
Project assets					(59,830,000)
Prepaid expenses and other assets					139,103,000
Long-term financing receivables, net					(62,515,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease)					(113,189,000)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents		401,023,000			401,023,000
Contract Assets, current [Domain]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(35,074,000)
Contract Liabilites, net of current portion [Domain]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(171,610,000)
Increase (Decrease) in Billing in Customer Advances [Domain]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					105,157,000
Liability [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					69,062,000
Other Current Liabilities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					54,999,000
Increase (Decrease) in Billing in Excess of Cost of Earnings [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(65,433,000)
Increase (Decrease) in Contract Liabilities [Domain]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(106,441,000)
Increase (Decrease) in Accounts Payable and Accrued Liabilities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(14,261,000)
Financing Receivable [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(110,000)
Increase (Decrease) in Prepaid Expense and Other Assets [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					53,738,000
Increase (Decrease) in Accounts Receivable [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(3,037,000)
Impairment of Equity Method Investments [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(72,964,000)
Depreciation, Depletion and Amortization [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					1,682,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(3,245,000)			82,002,000
Income (Loss) from Equity Method Investments [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(1,388,000)			2,824,000
Other Liabilities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(104,286,000)
Income Tax Expense (Benefit) [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		0			0
Property, Plant and Equipment [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					197,000
Prepaid expenses and other current assets [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					6,235,000
Revenue, Solar power systems, components, and other [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		8,146,000			76,790,000
Other Noncurrent Assets [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(466,552,000)
Capital Lease Obligations [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					8,205,000
Accrued Liabilities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					38,552,000
Accounts Receivable [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					10,513,000
Solar Power Systems [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					58,931,000
Revenue, residential leasing [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,319,000			2,656,000
Costs and Estimated Earnings in Excess of Billings [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					18,203,000
Other Nonoperating Income (Expense) [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(1,060,000)			70,838,000
Nonoperating Income (Expense) [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(925,000)			71,106,000
Interest Expense [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		135,000			268,000
Net Income (Loss) Attributable to Parent [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(3,245,000)			82,002,000
Net Income (Loss) Attributable to Noncontrolling Interest [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		0			0
Income (Loss) From Continuing Operations Before Income Taxes Minority Interest And Income (Loss) From Equity Method Investments [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(1,857,000)			84,826,000
Gross margin [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(932,000)			13,720,000
Earnings Per Share, Basic [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		(0.02)			0.59
Cost of sales, solar power systems, components, and other [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		9,553,000			64,045,000
Cost of sales, residential leasing [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		844,000			1,681,000
Earnings Per Share, Diluted [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ (0.02)			0.59
Billings in Excess of Cost, Current [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					8,708,000
Retained Earnings (Accumulated Deficit) [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					(445,291,000)
Increase Decrease In Costs In Excess Of Billings On Uncompleted Contracts Or Programs [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					13,157,000
Net Cash Provided by (Used in) Operating Activities [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease) [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Beginning Balance [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Ending Balance [Member]
Concentration Risk [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification					0
Scenario, Previously Reported [Member]
Concentration Risk [Line Items]
Equity in earnings (loss) of unconsolidated investees					$ (6,501,000)
[1]	1The Company has related-party transactions with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party transactions are recorded within the "Revenue: Solar power systems, components, and other," "Cost of revenue: Solar power systems, components, and other," "Operating expenses: Research and development," "Operating expenses: Sales, general and administrative," and "Other income (expense), net: Interest expense" financial statement line items in the Consolidated Statements of Operations (see Note 2 and Note 10).

The Company and Summary of Si41

The Company and Summary of Significant Accounting Policies Liquidity (Details) - USD ($) $ in Millions	Dec. 28, 2018	Jul. 01, 2018
Liquidity [Abstract]
Substantial Doubt about Going Concern, within One Year		12
Cash due at closing of agreement		15
Shares issuable to the Company at closing of agreement		7.5
Additional cash payment under agreement	10
Loans and Leases Receivable, Loans in Process		$ 93
ERROR in label resolution.		0.12
Companys evaluation of going concern over next 12 months		12

Transactions with Total and T42

Transactions with Total and Total S.A. (Details)	1 Months Ended							3 Months Ended		6 Months Ended
	Mar. 31, 2018	Jan. 03, 2016USD ($)shares$ / shares	Jun. 29, 2014USD ($)shares$ / shares	May 31, 2013USD ($)shares$ / shares	Feb. 28, 2012USD ($)$ / sharesshares	Dec. 31, 2011$ / sharesshares	Jun. 30, 2011USD ($)$ / shares	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Mar. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Apr. 03, 2016USD ($)	Jun. 30, 2013$ / shares
Related Party Transaction [Line Items]
Customer Advances and Deposits, Related Party								$ 0		$ 0			$ 175,000
Customer Advances, Current													0
Customer Advances, Noncurrent													0
Debt instrument, face value								1,358,224,000		1,358,224,000			1,621,766,000
Contract liabilities, current portion1													0
Accounts receivable								0		0			1,275,000
Other2								$ 62,286,000		62,286,000			60,858,000
Equity Method Investment, Realized Gain (Loss) on Disposal										$ (50,025,000)	$ 0
0.75% debentures due 2018 [Member]
Related Party Transaction [Line Items]
Interest rate				0.75%				0.75%		0.75%
Debt instrument, face value				$ 300,000,000				$ 0		$ 0			300,000,000
Debt Instrument, Convertible, Conversion Price | $ / shares				$ 24.95											$ 24.95
0.875% debentures due 2021 [Member]
Related Party Transaction [Line Items]
Interest rate			0.875%					0.875%		0.875%
Debt instrument, face value			$ 400,000,000					$ 400,000,000		$ 400,000,000			400,000,000
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 48.76
4.00% debentures due 2023 [Member] [Member]
Related Party Transaction [Line Items]
Interest rate		4.00%						4.00%		4.00%
Debt instrument, face value		$ 425,000,000						$ 425,000,000		$ 425,000,000			425,000,000
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 30.53
Total [Member] | Construction Revolver [Member]
Related Party Transaction [Line Items]
Liquidity support facility, maximum capacity								$ 500,000,000		500,000,000
Total [Member] | 0.875% debentures due 2021 [Member]
Related Party Transaction [Line Items]
Debt instrument, face value			$ 250,000,000
Total [Member] | 4.00% debentures due 2023 [Member] [Member]
Related Party Transaction [Line Items]
Debt instrument, face value														$ 100,000,000
Total [Member]
Related Party Transaction [Line Items]
Ownership after sale of stock, percentage								56.00%
Customer Advances and Deposits								$ 68,700,000		68,700,000
Customer Advances and Deposits, Related Party									$ 88,500,000		88,500,000
Customer Advances, Current								14,337,000		14,337,000			12,744,000
Customer Advances, Noncurrent								54,407,000		54,407,000			68,880,000
Liquidity support facility, warrant, maximum ownership percentage allowed					74.99%
Other2									500,000		500,000
Related Party Transaction, Due from (to) Related Party								500,000		$ 500,000
Total [Member] | 0.75% debentures due 2018 [Member]
Related Party Transaction [Line Items]
Debt instrument, face value				$ 200,000,000
Debt Instrument, Convertible, Number of Equity Instruments | shares				8,017,420
Total [Member] | 0.875% debentures due 2021 [Member]
Related Party Transaction [Line Items]
Debt Instrument, Convertible, Number of Equity Instruments | shares			5,126,775
Total [Member] | 4.00% debentures due 2023 [Member] [Member]
Related Party Transaction [Line Items]
Debt Instrument, Convertible, Number of Equity Instruments | shares		3,275,680
Total [Member] | Standstill Agreements [Member]
Related Party Transaction [Line Items]
Ownership after sale of stock, percentage										15.00%
Limitations on transfer of outstanding shares										.4
Total [Member] | Tender Offer Agreement [Member]
Related Party Transaction [Line Items]
Ownership after sale of stock, percentage							60.00%
Consideration received in cash tender offer (in dollars per share) | $ / shares							$ 23.25
Cash tender offer							$ 1,400,000,000
Total [Member] | Private Placement [Member]
Related Party Transaction [Line Items]
Ownership after sale of stock, percentage						66.00%
Consideration received in cash tender offer (in dollars per share) | $ / shares						$ 8.80
Sale of Stock, Number of Shares Issued in Transaction | shares						18,600,000
Total [Member] | CHILE
Related Party Transaction [Line Items]
Customer Advances, Current												$ 1,300,000
Customer advances paid upon execution	0.1
Total [Member] | Upfront Warrants (held by Total) [Member]
Related Party Transaction [Line Items]
Warrant or right, number of securities called by each warrant or right (in shares) | shares					9,531,677
Class of warrant or right, exercise price of warrants or rights (in dollars per share) | $ / shares					$ 7.8685
Class of warrant or right, term					7 years
Liquidity support facility, warrant, minimum amount of outstanding convertible debt required to be outstanding					$ 25,000,000
Total [Member] | Interest Expense [Member] | Credit Support Agreement [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party								1,376,000	1,580,000	$ 2,783,000	3,379,000
Total [Member] | Interest Expense [Member] | 0.75% debentures due 2018 [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party								172,000	375,000	547,000	750,000
Total [Member] | Interest Expense [Member] | 0.875% debentures due 2021 [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party								547,000	547,000	1,094,000	1,094,000
Total [Member] | Interest Expense [Member] | 4.00% debentures due 2023 [Member] [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party								1,000,000	1,000,000	2,000,000	2,000,000
Total [Member] | Research and Development Expense [Member]
Related Party Transaction [Line Items]
Offsetting contributions received under the R&D Agreement								(50,000)	37,000	(87,000)	104,000
Total [Member] | Sales [Member]
Related Party Transaction [Line Items]
EPC, O&M, and components revenue								5,369,000	3,051,000	18,099,000	7,183,000
Total [Member] | Cost of Sales [Member]
Related Party Transaction [Line Items]
Related Party Costs								5,638	3,370	9,188	4,405
Total [Member] | Costs and Estimated Earnings in Excess of Billings [Member]
Related Party Transaction [Line Items]
Costs and estimated earnings in excess of billings								215,000		215,000			154,000
Total [Member] | Accounts Receivable [Member]
Related Party Transaction [Line Items]
Accounts receivable								5,362,000		5,362,000			$ 2,366,000
Credit Agricole [Member] | June 2017 Credit Agricole Syndicated Revolver [Member] [Domain] | Letter of Credit [Member]
Related Party Transaction [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity								$ 100,000,000	$ 100,000,000	$ 100,000,000	$ 100,000,000
guarantor commitment fee										0.005
guaranty fee percentage										0.0235
Maximum [Member] | Total [Member] | Standstill Agreements [Member]
Related Party Transaction [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired								100.00%		100.00%

Revenue from Contracts with C43

Revenue from Contracts with Customers Revenue from Contracts with Customers (Details)	3 Months Ended		6 Months Ended
	Jul. 01, 2018USD ($)positions	Jul. 02, 2017USD ($)positions	Jul. 01, 2018USD ($)positions	Jul. 02, 2017USD ($)positions	Dec. 31, 2017USD ($)
Increase (Decrease) in Revenue from Net Changes in Transaction Price	$ (4,639,000)	$ 0	$ (4,639,000)	$ 0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	(10,876,000)		(9,165,000)
Increase (Decrease) in Revenue from Net Changes in Estimates	$ (15,515,000)	$ 7,381,000	$ (13,804,000)	$ 9,599,000
Number of Projects with Changes in Estimates | positions	3,000	2,000	4,000	3,000
Increase (Decrease) in Unbilled Receivables	$ 35,400,000
Contract with Customer, Refund Liability	(35,900,000)		$ (35,900,000)
Total liabilities	2,924,834,000		2,924,834,000		$ 3,321,032,000
Revenues	53,000,000		91,600,000
Revenue, Net	$ 449,097,000	$ 327,981,000	$ 840,985,000	$ 657,076,000
Net Change in Estimate as a Percentage of Aggregate Revenue for Associated Projects	(17.90%)	2.60%	(4.20%)	2.00%
Power Plant [Member]
Revenues	$ 66,877,000	$ 52,330,000	$ 119,090,000	$ 65,505,000
Commercial [Member]
Revenues	68,846,000	38,213,000	126,131,000	67,156,000
Residential [Member]
Revenues	107,278,000	103,902,000	212,848,000	190,513,000
Modules and component sales [Member]
Revenue, Remaining Performance Obligation	330,900,000		330,900,000
Power Plant [Member]
Revenues	9,217,000	8,157,000	18,643,000	16,291,000
Commercial [Member]
Revenues	1,627,000	1,254,000	2,884,000	2,002,000
Residential [Member]
Revenues	1,976,000	1,711,000	2,495,000	1,874,000
Operations and maintenance [Member]
Revenue, Remaining Performance Obligation	10,400,000		10,400,000
Power Plant [Member]
Revenues	39,094,000	18,715,000	76,220,000	85,858,000
Commercial [Member]
Revenues	44,669,000	43,760,000	101,394,000	112,750,000
Residential [Member]
Revenues	610,000	790,000	925,000	820,000
EPC revenue and solar power systems [Member]
Revenue, Remaining Performance Obligation	172,500,000		172,500,000
Power Plant [Member]
Revenues	856,000	1,147,000	1,211,000	1,650,000
Commercial [Member]
Revenues	12,730,000	8,599,000	20,799,000	15,364,000
Residential [Member]
Revenues	95,317,000	49,403,000	158,345,000	97,293,000
Sales [Member] | Power Plant [Member]
Revenue, Net	116,044,000	80,349,000	215,164,000	169,304,000
Sales [Member] | Residential leases [Member]
Revenue, Net	205,181,000	155,806,000	374,613,000	290,500,000
Sales [Member] | Commercial [Member]
Revenue, Net	$ 127,872,000	$ 91,826,000	$ 251,208,000	$ 197,272,000

Goodwill and Other Intangible44

Goodwill and Other Intangible Assets - Goodwill RollForward (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 28, 2014	Dec. 29, 2013
Goodwill [Line Items]
Amortization of Intangible Assets	$ 2,600,000	$ 4,400,000	$ 5,300,000	$ 7,500,000
Goodwill, Impairment Loss					$ 0	$ 0

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 2,600	$ 4,400	$ 5,300	$ 7,500
Other intangible assets, net	20,878		20,878
Patents and Purchased Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross	52,944		52,944		$ 52,313
Other intangible assets, accumulated amortization	(32,066)		(32,066)		(26,794)
Other intangible assets, net	$ 20,878		$ 20,878		$ 25,519

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	$ 20,878
Patents and Purchased Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
2,016	5,081
2,017	9,247
2,018	6,515
2,019	35
Other intangible assets, net	$ 20,878	$ 25,519

Goodwill and Other Intangible47

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 28, 2014	Dec. 29, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss					$ 0	$ 0
Amortization of Intangible Assets	$ 2,600,000	$ 4,400,000	$ 5,300,000	$ 7,500,000

Balance Sheet Components (Detai

Balance Sheet Components (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 01, 2018	Jul. 01, 2018	Dec. 31, 2017
Solar development assets write off		24.7
Pledged Assets Separately Reported, Other Assets Pledged as Collateral, at Fair Value	$ 1,000	$ 1,000	$ 2,900
Accounts receivable, net:
Accounts receivable, gross	255,068	255,068	242,327
Less: allowance for doubtful accounts3	(45,626)	(45,626)	35,387
Less: allowance for sales returns	(3,647)	(3,647)	(1,974)
Accounts receivable, net	205,795	205,795	204,966
Short-term financing receivable	(22,688)	(22,688)	(19,095)
Pledged Assets Separately Reported, Finance Receivables Pledged as Collateral, at Fair Value	1,500	1,500	1,700
Pledged Assets, Not Separately Reported, Finance Receivables	111,800	111,800	113,400
Inventory Disclosure [Abstract]
Raw materials	55,353	55,353	59,288
Work-in-process	90,120	90,120	111,164
Finished goods	222,934	222,934	182,377
Inventories	368,407	368,407	352,829
Prepaid Expense and Other Assets, Current [Abstract]
Deferred project costs1	23,218	23,218	33,534
VAT receivables, current portion	9,441	9,441	11,561
Deferred costs for solar power systems to be leased	31,599	31,599	25,076
Derivative financial instruments	532	532	2,612
Other receivables	35,583	35,583	49,015
Prepaid taxes	18	18	426
Other prepaid expenses	20,519	20,519	23,434
Other current assets	438	438	551
Prepaid expenses and other current assets	121,348	121,348	146,209
Project Assets [Abstract]
Project assets — plants	72,386	72,386	90,879
Project assets — land	4,011	4,011	12,184
Project assets - plants and land	76,397	76,397	103,063
Project assets - plants and land, current portion1	76,347	76,347	103,063
Property, plant and equipment, net:
Manufacturing equipment	92,399	92,399	406,026
Land and buildings	133,808	133,808	197,084
Leasehold improvements	118,958	118,958	297,522
Solar power systems	470,390	470,390	451,678
Computer equipment	102,132	102,132	111,183
Furniture and fixtures	10,435	10,435	12,621
Construction-in-process	15,345	15,345	14,166
Property, plant and equipment, gross	943,467	943,467	1,490,280
Less: accumulated depreciation	(186,396)	(186,396)	342,435
Property, plant and equipment, net	757,071	757,071	1,147,845
Pledged Assets, Other, Not Separately Reported on Statement of Financial Position [Abstract]
Collateralized Equipment	6,300	6,300	6,400
Solar power systems, sale leaseback	438,200	438,200	419,000
Property, plant and equipment, net by geography:
Property, plant and equipment, net	757,071	757,071	1,147,845
Other Assets, Noncurrent [Abstract]
Equity method investments1	41,921	41,921	450,000
Equity investments without readily determinable fair value	35,832	35,832	35,840
Other2	62,286	62,286	60,858
Other long-term assets	140,039	140,039	546,698
Accrued Liabilities, Current [Abstract]
Employee compensation and employee benefits	44,152	44,152	53,225
Deferred revenue	2,182	2,182	3,242
Non-Recourse Debt	75,000	75,000
Interest payable	14,598	14,598	15,396
Short-term warranty reserves	20,959	20,959	25,222
Restructuring reserve	11,136	11,136	3,886
Restructuring and Related Cost, Expected Cost Remaining	9,526	9,526
VAT payables	10,174	10,174	8,691
Derivative financial instruments	998	998	1,452
Contributions from noncontrolling interests attributable to pre-COD projects	27,183	27,183	48,503
Taxes payable	17,299	17,299	21,307
Other	21,100	21,100	26,895
Accrued liabilities1	196,405	196,405	229,208
Other Liabilities, Noncurrent [Abstract]
Deferred revenue	60,475	60,475	67,001
Long-term warranty reserves	155,826	155,826	156,082
Long-term sale-leaseback financing	500,309	500,309	479,597
Unrecognized tax benefits	19,997	19,997	19,399
Long-term pension liability	4,914	4,914	4,465
Derivative financial instruments	102	102	1,175
Long-term liability due to AU Optronics	38,599	38,599	57,611
Liability due to AU Optronics	28,234	28,234	21,389
Other	19,117	19,117	18,792
Other long-term liabilities	799,339	799,339	804,122
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Cumulative translation adjustment	(6,955)	(6,955)	(6,631)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	1,501	1,501	(541)
Net gain on long-term pension liability adjustment	4,164	4,164	4,164
Deferred taxes	(386)	(386)	0
Accumulated other comprehensive loss	$ (1,676)	(1,676)	(3,008)
Residential Lease, Lease Agreement, Maximum Term	20 years
Pledged Solar Assets, book value	$ 109,100	$ 109,100	112,400
Allowance for Credit Losses on Financing Receivables [Table Text Block]	1,766,018	2.723146
Sale Leaseback Transaction, Lease Term	25 years
Impairment of Long-Lived Assets Held-for-use	$ 369,168
UNITED STATES
Property, plant and equipment, net:
Property, plant and equipment, net	480,289	$ 480,289	488,970
Property, plant and equipment, net by geography:
Property, plant and equipment, net	480,289	480,289	488,970
PHILIPPINES
Property, plant and equipment, net:
Property, plant and equipment, net	109,951	109,951	325,601
Property, plant and equipment, net by geography:
Property, plant and equipment, net	109,951	109,951	325,601
MALAYSIA
Property, plant and equipment, net:
Property, plant and equipment, net	130,452	130,452	233,824
Property, plant and equipment, net by geography:
Property, plant and equipment, net	130,452	130,452	233,824
MEXICO
Property, plant and equipment, net:
Property, plant and equipment, net	23,527	23,527	80,560
Property, plant and equipment, net by geography:
Property, plant and equipment, net	23,527	23,527	80,560
Europe [Member]
Property, plant and equipment, net:
Property, plant and equipment, net	12,701	12,701	18,767
Property, plant and equipment, net by geography:
Property, plant and equipment, net	12,701	12,701	18,767
NOT USED (Deprecated 2016-08-31)
Property, plant and equipment, net:
Property, plant and equipment, net	151	151	123
Property, plant and equipment, net by geography:
Property, plant and equipment, net	151	151	123
8Point3 Energy [Member]
Other Assets, Noncurrent [Abstract]
Equity method investments1	0	0	$ 382,700
Interest Rate Contract [Member] | Other long-term assets [Member] | Derivatives not designated as hedging instruments [Member]
Other Assets, Noncurrent [Abstract]
Derivative Instruments and Hedges, Noncurrent	1,680	1,680
Residential leases [Member]
Accounts receivable, net:
Less: allowance for doubtful accounts3	$ 8,500	8,500
Cost of Sales [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of Long-Lived Assets Held-for-use		355,100
Research and Development Expense [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of Long-Lived Assets Held-for-use		12,800
Selling, General and Administrative Expenses [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of Long-Lived Assets Held-for-use		$ 1,200

Leasing (Details)

Leasing (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017
Leasing [Line Items]
Impairment of residential lease assets	$ 68,269	$ 0	$ 117,361	$ 0
Pledged Assets, Not Separately Reported, Finance Receivables	$ 111,800		111,800		$ 113,400
Capital leases, maximum term	20 years
Solar power systems leased and to be leased [Abstract]
Solar power systems leased, gross	$ 786,121		786,121		749,697
Solar power systems to be leased, gross	20,515		20,515		26,830
Solar Power Systems Leased And To Be Leased, Gross	806,636		806,636		776,527
Accumulated depreciation - residential lease	(447,541)		(447,541)		407,309
Solar Power Systems Leased And To Be Leased, Net	359,095		359,095		369,218
Pledged Solar Assets, book value	109,100		109,100		112,400
Operating Leases, Future Minimum Payments Receivable [Abstract]
2,015	18,990		18,990
2,016	36,266		36,266
2,017	36,343		36,343
2,018	36,421		36,421
2,019	36,502		36,502
Thereafter	488,398		488,398
Minimum future rental receipts	652,920		652,920
Financing receivables:
Financing receivable, gross	813,259		813,259
Unguaranteed residual value	86,619		86,619		73,344
Unearned income	(137,597)		(137,597)		115,854
Financing Receivable, Allowance for Credit Losses	(361,447)		(361,447)		(297,972)
Net financing receivables	401,764		401,764		349,767
Current	22,688		22,688		19,095
Long-term	379,076		379,076		330,672
Capital Leases, Future Minimum Payments Receivable, Fiscal Year Maturity [Abstract]
2,015	22,448		22,448
Capital Leases, Future Minimum Payments, Receivable in Two Years	42,585		42,585
2,017	42,936		42,936
2,018	43,292		43,292
2,019	43,656		43,656
Thereafter	618,342		618,342
Financing receivable, gross	814,189		814,189		690,249
Third-Party Financing Arrangements [Abstract]
Non-Recourse Debt	$ 75,000		75,000
Contributions from noncontrolling interests and redeemable noncontrolling interests attributable to residential projects			$ 73,290	96,625
Net income (loss) attributable to noncontrolling interest - leasing operations	13.8		13.9
Net impairment charges attributable to stockholders	54,511		103,503
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	$ (36,726)	(19,062)	$ (68,349)	(36,223)
Asset Impairment Charges	$ 4,100		8,000	0
Operating Lease, Impairment Loss			51,200
Sale-Leaseback [Abstract]
Sale Leaseback Transaction, Lease Term	25 years
Sale Leaseback, Residential customers lease term	25 years
Future minimum lease obligations	$ 69,900		69,900
Operating lease, term	25 years
Sale leaseback, minimum lease obligation	$ 425,300		425,300
Sale Leaseback Transaction, Net Proceeds, Financing Activities	7,700	$ 3,900	16,800	$ 42,100
Long-term sale-leaseback financing	500,309		500,309		479,597
Allowance for Doubtful Accounts Receivable	7,800		7,800		$ 6,100
Residential leases [Member]
Leasing [Line Items]
Impairment of residential lease assets	$ 68,300		$ 117,400
Maximum [Member]
Sale-Leaseback [Abstract]
Sale Leaseback Transaction, Lease Term	30 years

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) shares in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Nov. 30, 2014	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other than Temporary Impairment Losses, Investments		$ 0
Customer Advances and Deposits, Related Party		0		$ 0	$ 175,000
Accrued liabilities:
Derivative financial instruments (Note 12)		998,000		998,000	1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 12)		102,000		102,000	1,175,000
Related Party Transactions [Abstract]
Accounts receivable		0		0	1,275,000
Accounts payable		16,536,000		16,536,000	3,764,000
Payments made to investees for products/services		12,712,000	$ 0	21,131,000
Restricted long-term marketable securities		5,838,000		5,838,000	6,238,000
Restricted long-term marketable securities		5,838,000		5,838,000	6,238,000
Equity method investments1		(41,921,000)		(41,921,000)	(450,000,000)
Equity investments without readily determinable fair value		35,832,000		35,832,000	35,840,000
Accrued liabilities, related party		9,831,000		9,831,000	4,161,000
Revenue from sales to investees of products/services		1,542,000	$ 8,439,000	3,299,000
Fair Value, Measurements, Recurring [Member]
Prepaid expenses and other current assets:
Derivative financial instruments (Note 12)		532,000		532,000	2,579,000
Derivative Asset		1,680,000		1,680,000	0
Other long-term assets:
Total assets		2,212,000		2,212,000	2,579,000
Accrued liabilities:
Derivative financial instruments (Note 12)		998,000		998,000	1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 12)		102,000		102,000	1,174,000
Total liabilities		1,100,000		1,100,000	2,626,000
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Prepaid expenses and other current assets:
Derivative financial instruments (Note 12)		532,000		532,000	2,579,000
Derivative Asset		1,680,000		1,680,000	0
Other long-term assets:
Total assets		2,212,000		2,212,000	2,579,000
Accrued liabilities:
Derivative financial instruments (Note 12)		998,000		998,000	1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 12)		102,000		102,000	1,174,000
Total liabilities		$ 1,100,000		$ 1,100,000	$ 2,626,000
Tendril Networks Inc [Member] | Preferred Stock [Member]
Fair Value Inputs, Quantitative Information [Abstract]
Cost method investment, original cost	$ 20,000,000
Tendril Networks Inc [Member] | Common Stock [Member]
Fair Value Inputs, Quantitative Information [Abstract]
Cost method investment, agreement to purchase additional interest (in shares)	14
SunPower Inc [Member] | Tendril Networks Inc [Member] | Master Services Agreement and Statement of Works [Member]
Fair Value Inputs, Quantitative Information [Abstract]
Cost method investments, joint investment in development project	$ 13,000,000

Restructuring (Details)

Restructuring (Details) $ in Thousands	3 Months Ended			6 Months Ended
	Jul. 01, 2018USD ($)employeesRate	Jul. 02, 2017USD ($)	Oct. 02, 2016	Jul. 01, 2018USD ($)employees	Jul. 02, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 3,504	$ 4,969		$ 14,681	$ 14,759
Restructuring Charges [Abstract]
Restructuring cost incurred to date	386,356			386,356
Restructuring Costs				14,681	14,760
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				3,886
Restructuring reserve, payments				(7,431)
Restructuring Reserve, end	11,136			11,136
February 2018 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	17,000
Restructuring Charges [Abstract]
Restructuring cost incurred to date	10,833			10,833
Restructuring Costs				10,833	0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				0
Restructuring reserve, payments				(3,933)
Restructuring Reserve, end	6,900			6,900
December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	195,013			195,013
Restructuring Costs				2,181	15,092
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				1,916
Restructuring reserve, payments				(1,832)
Restructuring Reserve, end	2,265			2,265
August 2016 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities, Initiation Date			Aug. 9, 2016
Restructuring Charges	$ 35,000
Percent of restructuring charges in cash | Rate	50.00%
Restructuring Charges [Abstract]
Restructuring cost incurred to date	$ 36,857			36,857
Restructuring Costs				1,670	(345)
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				1,774
Restructuring reserve, payments				(1,663)
Restructuring Reserve, end	1,781			1,781
November 2014 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	143,653			143,653
Restructuring Costs				(3)	13
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				196
Restructuring reserve, payments				(3)
Restructuring Reserve, end	190			190
Employee Severance [Member] | February 2018 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	10,493			10,493
Restructuring Costs				10,493	0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				0
Restructuring reserve, payments				(3,919)
Restructuring Reserve, end	6,574			6,574
Employee Severance [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	20,829			20,829
Restructuring Costs				(715)	2,707
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				1,862
Restructuring reserve, payments				(492)
Restructuring Reserve, end	655			655
Employee Severance [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	16,901			16,901
Restructuring Costs				1,552	(984)
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				1,735
Restructuring reserve, payments				(1,575)
Restructuring Reserve, end	1,712			1,712
Facility Closing [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	713			713
Restructuring Costs				6	557
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				0
Restructuring reserve, payments				(6)
Restructuring Reserve, end	0			0
Facility Closing [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	559			559
Restructuring Costs				0	2
Other Restructuring [Member] | February 2018 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	340			340
Restructuring Costs	340				0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				0
Restructuring reserve, payments	(14)
Restructuring Reserve, end	326			326
Other Restructuring [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	24,533			24,533
Restructuring Costs				2,890	12,569
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				54
Restructuring reserve, payments				(1,334)
Restructuring Reserve, end	1,610			1,610
Other Restructuring [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	1,471			1,471
Restructuring Costs				118	637
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning				39
Restructuring reserve, payments				(88)
Restructuring Reserve, end	69			69
Non-cash impairment charges [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	148,938			148,938
Restructuring Costs				0	(741)
Non-cash impairment charges [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date	17,926			17,926
Restructuring Costs				$ 0	$ 0
Minimum [Member] | February 2018 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Reorganization, number of jobs affected | employees				150
Restructuring Charges				$ 20,000
Severance Costs	11,000
Facility Costs	$ 9,000
Maximum [Member] | February 2018 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Reorganization, number of jobs affected | employees	250
Restructuring Charges				$ 30,000
Restructuring and Related Cost, Incurred Cost	$ 25,000
Severance Costs	16,000
Facility Costs	14,000
Maximum [Member] | August 2016 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 45,000

Commitments and Contingencies52

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jul. 01, 2018	Apr. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017
Leases, Operating [Abstract]
Operating leases, future minimum payments due	$ 38,700			$ 38,700
Operating lease, term	9 years
Capital Lease Obligations [Abstract]
Capital lease obligations	$ 3,300			3,300
Purchase commitments supply and price, term	3 years
Purchase Obligation, Fiscal Year Maturity [Abstract]
2,015	$ 326,273			326,273
2,017	226,366			226,366
2,018	336,490			336,490
Purchase Obligation, Due in Fourth Year	1,000			1,000
2,019	1,000			1,000
Thereafter	1,000			1,000
Total	892,129			892,129
Future purchase obligations related to non-cancellable purchase orders	181,200			181,200
Future purchase obligations related to long-term supply agreements				710,900
Advances to Suppliers [Abstract]
Advances to suppliers	200,900			200,900		$ 216,000
Advances to suppliers, current portion	83,771			83,771		30,689
Concentration Risk [Line Items]
Extended Product Warranty Accrual, Current	3,300		$ 6,400	3,300	$ 6,400
Advances From Customer, Maturity Profile [Abstract]
2,015	38,422			38,422
2,017	17,882			17,882
2,018	32,096			32,096
Estimated Utilization of Advances From Customers, Year Four	11,691			11,691
2,019	0			0
Thereafter	0			0
Total	100,091			100,091
Related Party Transaction [Line Items]
Customer Advances and Deposits, Related Party	0			0		175
Customer advances, current portion						0
Movement in Standard Product Warranty Accrual [Roll Forward]
Product Warranties, beginning	179,169	$ 181,303	168,113	181,303	161,209
Accruals for warranties issued during the period		(3,662)	(5,776)	(7,500)	(15,436)
Settlements and adjustments during the period		(6,046)	(1,423)	(12,018)	4,179
Product Warranties, end	176,785	$ 179,169	172,466	176,785	172,466
Future Financing Commitments [Line Items]
Future financing obligation, year one	11,397			11,397
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	20,000			20,000		19,400
Unrecognized Tax Benefits Including Income Tax Penalties And Interest Accrued	19,997			19,997		19,399
Long-term pension liability	4,914			4,914		4,465
Liabilities Associated with Uncertain Tax Positions [Abstract]
Net gain (loss) on long-term pension liability adjustment				0
Loss Contingency [Abstract]
Future Financing Obligations, Year two	300			300
Future Financing Obligation	14,597			14,597
Extended Product Warranty Accrual, Noncurrent	4,800		3,100	4,800	3,100
Year three [Member]
Loss Contingency [Abstract]
Future Financing Obligation	2,900			2,900
Total [Member]
Related Party Transaction [Line Items]
Customer Advances and Deposits, Related Party			$ 88,500		$ 88,500
Customer Advances and Deposits	68,700			68,700
Customer advances, current portion	$ 14,337			$ 14,337		$ 12,744
Supplier Concentration Risk [Member] | Supplier One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	99.00%

Commitments and Contingencies I

Commitments and Contingencies Indemnifications (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 01, 2018	Jul. 01, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Tax Adjustments, Settlements, and Unusual Provisions	$ 8.3	$ 4.2	$ 12.8

Equity Method Investments (Deta

Equity Method Investments (Details) - USD ($) $ in Thousands, shares in Millions	Apr. 01, 2018	Feb. 01, 2018	Nov. 30, 2014	Dec. 31, 2013	Oct. 31, 2012	Jul. 01, 2018	Apr. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017	Apr. 02, 2017	Apr. 03, 2016
Schedule of Equity Method Investments [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party						$ 12,712		$ 0	$ 21,131
Accounts Receivable, Related Parties						0			0		$ 1,275
Equity method investments1						41,921			41,921		450,000
Proceeds from Sale of Equity Method Investments									417,766	$ 0
Equity Method Investment, Realized Gain (Loss) on Disposal									(50,025)	0
Proceeds from Equity Method Investment, Distribution, Return of Capital									12,952	1,421
Proceeds from Equity Method Investment, Distribution						8,100		7,400	3,947	14,601
Pledged Solar Assets, carrying value						0			0
Merger proceeds from sale of 8point3						359,900			359,900
Future financing obligation, year one						11,397			11,397
Cost Method Investments, Incremental Investment								1,500		1,500		$ 3,000
Accounts Payable, Related Parties						16,536			16,536		3,764
Accrued liabilities, related party						9,831			9,831		4,161
Customer Advances and Deposits, Related Party						0			0		175
Revenue from sales to investees of products/services						1,542		8,439	3,299
CCPV [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage				25.00%
Payments to Acquire Equity Method Investments				$ 16,400
Diamond Energy [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage					25.00%
Payments to Acquire Equity Method Investments					$ 3,000
8Point3 Energy [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments1						0			0		382,700
Proceeds from Equity Method Investment, Distribution									16,200
8point3 [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Realized Gain (Loss) on Disposal									(34,400)
DongFang [Member] [Domain]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Aggregate Cost								$ 9,000		$ 9,000
Equity method investment, ownership percentage								20.00%		20.00%
Capital Injection	7	(6,349)
Proceeds from Dividends Received	$ 700
Payments to Acquire Equity Method Investments								$ 7,700
Dividends								$ 1,300
Cost method investment, original cost													$ 9,200
Cost Method Investment, Ownership Percentage													15.00%
Boulder power plant [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Realized Gain (Loss) on Disposal							$ (15,600)
Project Entities [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments1						0			0		38,500
Equity Method Investment, Aggregate Cost						$ (7,100)			$ (7,100)		$ (45,600)
Common Stock [Member] | Tendril Networks Inc [Member]
Schedule of Equity Method Investments [Line Items]
Cost method investment, agreement to purchase additional interest (in shares)			14
Preferred Stock [Member] | Tendril Networks Inc [Member]
Schedule of Equity Method Investments [Line Items]
Cost method investment, original cost			$ 20,000
Tendril Networks Inc [Member] | SunPower Inc [Member] | Master Services Agreement and Statement of Works [Member]
Schedule of Equity Method Investments [Line Items]
Cost method investments, joint investment in development project			$ 13,000

Debt and Credit Sources (Detail

Debt and Credit Sources (Details)	1 Months Ended			3 Months Ended			6 Months Ended
	Jan. 03, 2016USD ($)shares$ / shares	Jun. 29, 2014USD ($)shares$ / shares	May 31, 2013USD ($)shares$ / shares	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Apr. 03, 2016USD ($)	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2013$ / shares	May 01, 2013USD ($)	Feb. 28, 2012$ / sharesshares
Debt Instrument [Line Items]
Debt instrument, face value				$ 1,358,224,000			$ 1,358,224,000		$ 1,621,766,000
Short-term				57,424,000			57,424,000		356,816,000
Long-term				1,278,600,000			1,278,600,000		1,244,126,000
Debt instruments, carrying value				1,336,024,000			1,336,024,000		1,600,942,000
Net Contributions from non-controlling interests				29,400,000	$ 42,900,000		60,700,000	$ 88,200,000
Sale Leaseback Transaction, Other Payments Required							4,678,000	(32,021,000)
Convertible Debt [Abstract]
Convertible debt, current portion1				0			0		299,685,000
Convertible Debt, Noncurrent				817,405,000			817,405,000		816,454,000
Debt instrument, face value				$ 1,358,224,000			1,358,224,000		1,621,766,000
Non-cash interest expense							8,262,000	7,735,000
Line of Credit Facility [Abstract]
Line of Credit Facility, Increase (Decrease) for Period, Description				0
Proceeds from issuance of non-recourse residential financing, net of issuance costs							67,109,000	30,642,000
Proceeds from (Repayments of) Debt							22,286,000	226,661,000
Repayments of Debt							(9,899,000)	3,024,000
Net income (loss) attributable to noncontrolling interest - leasing operations				$ 36,700,000	19,000,000		68,300,000	36,300,000
Noncontrolling interests				110,125,000			110,125,000		119,415,000
Assumption of project loan by customer						$ 27,300,000	27,321,000	0
Non-Recourse Debt				75,000,000			75,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017				54,843,000			54,843,000
Long-term Debt, Maturities, Repayments of Principal in Year Two				10,613,000			10,613,000
2,019				15,788,000			15,788,000
2,020				415,694,000			415,694,000
2,021				83,695,000			83,695,000
Thereafter				777,591,000			777,591,000
Debt instrument, face value				$ 1,358,224,000			$ 1,358,224,000		1,621,766,000
CEDA Loan [Member]
Convertible Debt [Abstract]
Interest rate				8.50%			8.50%
Construction Revolver [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value				$ 0			$ 0		3,240,000
Construction Revolver [Member] | Mizuho and Goldman Sachs [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				200,000,000			200,000,000
Letter of Credit, Additional Borrowing Capacity				100,000,000			100,000,000
1st Amendment [Member] | Mizuho and Goldman Sachs [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				50,000,000			50,000,000
Residential Lease Program [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value				414,792,000			414,792,000		356,622,000
Line of Credit Facility [Abstract]
Proceeds from (Repayments of) Debt				28,600,000	4,800,000		57,700,000	22,000,000
Unsecured Debt [Member]
Debt Instrument [Line Items]
Debt instrument, face value				7,054,000			7,054,000		7,161,000
Convertible Debt [Abstract]
Debt instrument, face value				7,054,000			7,054,000		7,161,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				7,054,000			7,054,000		7,161,000
0.875% debentures due 2021 [Member]
Debt Instrument [Line Items]
Debt instrument, face value		$ 400,000,000		400,000,000			400,000,000		400,000,000
Short-term				0			0		0
Long-term				398,069,000			398,069,000		397,739,000
Debt instruments, carrying value				398,069,000			398,069,000		397,739,000
Convertible Debt [Abstract]
Debt instrument, face value		$ 400,000,000		$ 400,000,000			$ 400,000,000		400,000,000
Interest rate		0.875%		0.875%			0.875%
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 48.76
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value		$ 400,000,000		$ 400,000,000			$ 400,000,000		400,000,000
4.00% debentures due 2023 [Member] [Member]
Debt Instrument [Line Items]
Debt instrument, face value	$ 425,000,000			425,000,000			425,000,000		425,000,000
Short-term				0			0		0
Long-term									418,715,000
Debt instruments, carrying value				419,337,000			419,337,000		418,715,000
Convertible Debt [Abstract]
Debt instrument, face value	$ 425,000,000			$ 425,000,000			$ 425,000,000		425,000,000
Interest rate	4.00%			4.00%			4.00%
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 30.53
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value	$ 425,000,000			$ 425,000,000			$ 425,000,000		425,000,000
0.75% debentures due 2018 [Member]
Debt Instrument [Line Items]
Debt instrument, face value			$ 300,000,000	0			0		300,000,000
Short-term				0			0		299,685,000
Long-term				0			0		0
Debt instruments, carrying value				0			0		299,685,000
Convertible Debt [Abstract]
Debt instrument, face value			$ 300,000,000	$ 0			$ 0		300,000,000
Interest rate			0.75%	0.75%			0.75%
Debt Instrument, Convertible, Conversion Price | $ / shares			$ 24.95							$ 24.95
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value			$ 300,000,000	$ 0			$ 0		300,000,000
IFC Mortgage Loan [Member]
Convertible Debt [Abstract]
Restricted cash and cash equivalents				0			0		9,200,000
CEDA Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face value				30,000,000			30,000,000		30,000,000
Short-term				0			0		0
Long-term				28,711,000			28,711,000		28,538,000
Debt instruments, carrying value				28,711,000			28,711,000		28,538,000
Convertible Debt [Abstract]
Debt instrument, face value				30,000,000			30,000,000		30,000,000
Debt Instrument, Fair Value Disclosure				33,000,000			33,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				30,000,000			30,000,000		30,000,000
Other Debt [Member]
Debt Instrument [Line Items]
Debt instrument, face value				503,224,000			503,224,000		466,766,000
Short-term				57,424,000			57,424,000		57,131,000
Long-term				432,483,000			432,483,000		399,134,000
Debt instruments, carrying value				489,907,000			489,907,000		456,265,000
Convertible Debt [Abstract]
Debt instrument, face value				503,224,000			503,224,000		466,766,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				$ 503,224,000			503,224,000		466,766,000
July 2013 Credit Agricole Syndicated Revolver [Member] | Line of Credit [Member] | Credit Agricole [Member]
Line of Credit Facility [Abstract]
Line of credit facility, basis spread on federal funds rate, period two				0.50%
Line of credit facility, basis spread on libor rate, period two				1.00%
June 2017 Credit Agricole Syndicated Revolver [Member] [Domain] | Letter of Credit [Member] | Credit Agricole [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				$ 100,000,000	100,000,000		100,000,000	100,000,000
June 2017 Credit Agricole Syndicated Revolver [Member] [Domain] | Line of Credit [Member] | Credit Agricole [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				300,000,000			300,000,000
June 2016 Letter of Credit [Member] | Letter of Credit [Member]
Line of Credit Facility [Abstract]
Equity Method Investment, Aggregate Cost				165,600,000			165,600,000		173,700,000
June 2016 Letter of Credit [Member] | Letter of Credit [Member] | Credit Agricole [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				75,000,000			75,000,000
June 2016 Letter of Credit [Member] | Letter of Credit [Member] | Deutsche Bank [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				50,000,000			50,000,000
Letters of Credit outstanding, amount				28,200,000			28,200,000		30,100,000
June 2016 Letter of Credit [Member] | Letter of Credit [Member] | Bank of Tokyo Mitsubishi [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				75,000,000			75,000,000
June 2016 Letter of Credit [Member] | Letter of Credit [Member] | HSBC [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				175,000,000			175,000,000
September 2011 Letter of Credit [Member] | Letter of Credit [Member] | Deutsche Bank [Member]
Line of Credit Facility [Abstract]
Liquidity support facility, maximum capacity				200,000,000			200,000,000
Letters of Credit outstanding, amount				1,600,000			1,600,000		7,100,000
Bridge Loans [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value				16,627,000			16,627,000		17,068,000
Line of Credit Facility [Abstract]
Repayments of Debt				300,000	(3,500,000)		500,000	(5,600,000)
Boulder power plant [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value				0			0		28,168,000
Total [Member] | 0.875% debentures due 2021 [Member]
Line of Credit Facility [Abstract]
Debt Instrument, Convertible, Number of Equity Instruments | shares		5,126,775
Total [Member] | 4.00% debentures due 2023 [Member] [Member]
Line of Credit Facility [Abstract]
Debt Instrument, Convertible, Number of Equity Instruments | shares	3,275,680
Total [Member] | 0.75% debentures due 2018 [Member]
Debt Instrument [Line Items]
Debt instrument, face value			200,000,000
Convertible Debt [Abstract]
Debt instrument, face value			$ 200,000,000
Line of Credit Facility [Abstract]
Debt Instrument, Convertible, Number of Equity Instruments | shares			8,017,420
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value			$ 200,000,000
Upfront Warrants (held by Total) [Member] | Total [Member]
Convertible Debt [Abstract]
Warrant or right, number of securities called by each warrant or right (in shares) | shares												9,531,677
Class of warrant or right, exercise price of warrants or rights (in dollars per share) | $ / shares												$ 7.8685
Convertible Debt [Member]
Debt Instrument [Line Items]
Debt instrument, face value				825,000,000			825,000,000		1,125,000,000
Convertible Debt [Abstract]
Convertible Debt, Noncurrent				817,405,000			817,405,000		1,116,139,000
Debt instrument, face value				825,000,000			825,000,000		1,125,000,000
Fair Value				681,859,000			681,859,000		982,844,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				825,000,000			825,000,000		1,125,000,000
Convertible Debt [Member] | 0.875% debentures due 2021 [Member]
Debt Instrument [Line Items]
Debt instrument, face value				400,000,000			400,000,000		400,000,000
Convertible Debt [Abstract]
Convertible Debt, Noncurrent				398,068,000			398,068,000		397,739,000
Debt instrument, face value				400,000,000			400,000,000		400,000,000
Fair Value				319,500,000			319,500,000		315,132,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				400,000,000			400,000,000		400,000,000
Convertible Debt [Member] | 4.00% debentures due 2023 [Member] [Member]
Debt Instrument [Line Items]
Debt instrument, face value				425,000,000			425,000,000		425,000,000
Long-term				419,337,000			419,337,000
Convertible Debt [Abstract]
Convertible Debt, Noncurrent									418,715,000
Debt instrument, face value				425,000,000			425,000,000		425,000,000
Fair Value				362,359,000			362,359,000		368,399,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				425,000,000			425,000,000		425,000,000
Convertible Debt [Member] | 0.75% debentures due 2018 [Member]
Debt Instrument [Line Items]
Debt instrument, face value				0			0		300,000,000		$ 300,000,000
Convertible Debt [Abstract]
Convertible Debt, Noncurrent				0			0		299,685,000
Debt instrument, face value				0			0		300,000,000		300,000,000
Fair Value				0			0		299,313,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value				0			0		300,000,000		$ 300,000,000
Total [Member] | 0.875% debentures due 2021 [Member]
Debt Instrument [Line Items]
Debt instrument, face value		$ 250,000,000
Convertible Debt [Abstract]
Debt instrument, face value		250,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value		$ 250,000,000
Total [Member] | 4.00% debentures due 2023 [Member] [Member]
Debt Instrument [Line Items]
Debt instrument, face value						100,000,000
Convertible Debt [Abstract]
Debt instrument, face value						100,000,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt instrument, face value						$ 100,000,000
DongFang [Member] [Domain]
Debt Instrument [Line Items]
Payments to Acquire Equity Method Investments					7,700,000
Line of Credit Facility [Abstract]
Equity Method Investment, Aggregate Cost					$ 9,000,000			$ 9,000,000
Project Entities [Member]
Line of Credit Facility [Abstract]
Equity Method Investment, Aggregate Cost				$ (7,100,000)			$ (7,100,000)		$ (45,600,000)

Derivative Financial Instrume56

Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Derivative financial instruments	$ 998	$ 1,452
Derivative financial instruments	102	1,175
Derivatives designated as hedging instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	0	61
Derivative Liability	102	715
Derivatives designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount		2,100
Derivatives designated as hedging instruments [Member] | Interest Rate Swap [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount	7,100	58,100
Derivatives not designated as hedging instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	2,212	2,518
Derivative Liability	998	1,911
Derivatives not designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount	43,900	8,200
Derivatives not designated as hedging instruments [Member] | Interest Rate Swap [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount	45,600	21,100
Prepaid expenses and other current assets [Member] | Derivatives designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Derivatives, Fair Value [Line Items]
Current derivative assets	0	61
Prepaid expenses and other current assets [Member] | Derivatives not designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Derivatives, Fair Value [Line Items]
Current derivative assets	532	2,518
Other long-term assets [Member] | Derivatives not designated as hedging instruments [Member] | Interest Rate Contract [Member]
Derivatives, Fair Value [Line Items]
Current derivative liabilities	1,680
Accrued Liabilities [Member] | Derivatives not designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative financial instruments	998	1,452
Other long-term liabilities [Member] | Derivatives designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Derivatives, Fair Value [Line Items]
Current derivative liabilities		459
Other long-term liabilities [Member] | Derivatives designated as hedging instruments [Member] | Interest Rate Contract [Member]
Derivatives, Fair Value [Line Items]
Current derivative liabilities	102	$ 715
Other long-term liabilities [Member] | Derivatives not designated as hedging instruments [Member] | Interest Rate Contract [Member]
Derivatives, Fair Value [Line Items]
Derivative financial instruments	$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees:
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees	$ (467,347)	$ (114,061)	$ (610,172)	$ (351,405)
Deferred tax benefit (expense)
Provision for income taxes	$ (3,081)	$ (2,353)	$ 5,709	$ (4,384)

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Feb. 28, 2012
Net Income (Loss) Available to Common Stockholders, Diluted [Abstract]
Net income (loss) attributable to stockholders	$ (447,117)	$ (90,515)	$ (563,091)	$ (310,241)
Basic weighted-average common shares (in shares)	140,926,000	139,448,000	140,569,000	139,175,000
Basic (in dollars per share)	$ (3.17)	$ (0.65)	$ (4.01)	$ (2.23)
Net income (loss) available to common stockholders	$ (447,117)		$ (563,091)
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Diluted weighted-average common shares	(140,926,000)	(139,448,000)	(140,569,000)	(139,175,000)
Dilutive net income (loss) per share	$ (3.17)	$ (0.65)	$ (4.01)	$ (2.23)
4.00% debentures due 2023 [Member] [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	13,922,000	13,922,000	13,922,000	13,922,000
Stock options [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	0	106,000	0	106,000
Restricted stock units [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	3,616,000	3,585,000	5,549,000	3,585,000
Upfront Warrants (held by Total) [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	9,532,000	9,532,000	9,532,000
0.75% debentures due 2018 [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	8,061,000	12,026,000	10,033,000	12,026,000
0.875% debentures due 2021 [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Outstanding anti-dilutive potential common stock excluded from income (loss) per diluted share	8,203,000	8,203,000	8,203,000	8,203,000
Upfront Warrants (held by Total) [Member] | Total [Member]
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Warrant or right, number of securities called by each warrant or right (in shares)					9,531,677
Class of warrant or right, exercise price of warrants or rights (in dollars per share)					$ 7.8685

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 6,644	$ 8,606	$ 15,402	$ 15,981
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	6,025	9,675	15,234	16,911
Change in stock-based compensation capitalized in inventory [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	619	(1,069)	168	(930)
Cost of Sales [Member] | Residential leases [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	471	314	666	524
Cost of Sales [Member] | Commercial [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	570	293	953	542
Cost of Sales [Member] | Power Plant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	586	445	1,064	1,170
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	1,054	1,036	4,000	2,564
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 3,963	$ 6,518	$ 8,719	$ 11,181

Segment Information (Details)

Segment Information (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2018USD ($)Rate	Jul. 02, 2017USD ($)Rate	Jul. 01, 2018USD ($)segmentsRate	Jul. 02, 2017USD ($)Rate	Jan. 03, 2016	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Segment Reporting Information [Line Items]
Impairment of residential lease assets	$ 68,269,000	$ 0	$ 117,361,000	$ 0
Net impairment charges attributable to stockholders	54,511		103,503
Net income (loss) attributable to noncontrolling interest - leasing operations	13.8		13.9
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	68,405	51,884	146,334	98,177
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	$ (467,347,000)	$ (114,061,000)	$ (610,172,000)	$ (351,405,000)
Number of Reportable Segments | segments			3
Cost of revenue	759,312,000	311,814,000	$ 1,140,952,000	686,493,000
Gross margin	(310,215,000)	16,167,000	(299,967,000)	(29,417,000)
Revenue	449,097,000	327,981,000	840,985,000	657,076,000
Asset Impairment Charges	4,100,000		8,000,000	0
Stock-based compensation expense	6,644,000	8,606,000	15,402,000	15,981,000
Stock-based compensation			13,697,000	15,981,000
Amortization of Intangible Assets	(2,600,000)	(4,400,000)	(5,300,000)	(7,500,000)
Depreciation, Nonproduction	0	0	(721,000)	0
Restructuring Costs			(14,681,000)	(14,760,000)
Goodwill, Impairment Loss						$ 0	$ 0
Non-cash interest expense			(8,262,000)	(7,735,000)
Income (Loss) from Equity Method Investments	13,415,000	(6,837,000)	15,559,000	(9,325,000)
Net Income (Loss) Attributable to Noncontrolling Interest	$ 36,726,000	$ 19,062,000	$ 68,349,000	$ 36,223,000
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	(9,829)	(38,358)	(55,426)	(76,050)
Residential leases [Member]
Segment Reporting Information [Line Items]
Impairment of residential lease assets	$ 68,300,000		$ 117,400,000
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	63,527	44,874	125,425	86,812
Commercial [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	2,664	3,004	11,809	7,293
Power Plant [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	2,214	4,006	9,100	4,072
Power Plant [Member] | Mid American Energy Holdings Company [Member]
Segment Reporting Information [Line Items]
Segment Reporting, Disclosure of Major Customers	*	*	*
Power Plant [Member] | NRG Solar Inc. [Member]
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues				0.00%	0.00%
Revenue [Member] | Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	$ (36,983,000)	$ (40,917,000)	$ (74,559,000)	$ (79,849,000)
8point3 Energy Partners	$ 8,308,000	$ 1,691,000	$ 8,485,000	$ (76,007,000)
Property, Plant and Equipment Impairment or Disposal Disclosure	(369,168)	0	(369,168)	0
Asset Impairment Charges	$ (50,360,000)	$ 0	$ (95,499,000)
Stock-based compensation	(6,643,000)	(8,606,000)	(15,401,000)	$ (15,981,000)
Amortization of Intangible Assets	2,443,000	4,227,000	4,935,000	7,253,000
Restructuring Costs	(3,504,000)	(4,969,000)	(14,681,000)	14,759,000
Net Income (Loss) Attributable to Noncontrolling Interest	0	196,000	0	82,000
Non-cash interest expense	(23,000)	(35,000)	(45,000)	70,000
CostofAboveMarketPolysilicon	(16,669,000)	(21,826,000)	(35,369,000)	(51,641,000)
Income (Loss) from Equity Method Investments	13,415,000	(6,837,000)	15,559,000	9,325,000
Net Income (Loss) Attributable to Noncontrolling Interest	(36,726,000)	(19,062,000)	(68,349,000)	(36,223,000)
Cash Interest Expense, Net of Interest Income	(21,509,000)	(19,886,000)	(41,674,000)	(38,415,000)
Gross margin [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
Gross margin	$ (49,270,000)	$ 25,663,000	$ (21,228,000)	$ 40,437,000
Gross margin, As a percentage of total revenues | Rate	(24.00%)	16.50%	(5.70%)	13.90%
Gross margin, As reviewed by CODM	$ 44,791,000	$ 31,578,000	$ 76,248,000	$ 52,128,000
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate	21.80%	20.30%	20.40%	17.90%
Gross margin [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Gross margin	$ (101,141,000)	$ 3,210,000	$ (95,828,000)	$ 3,056,000
Gross margin, As a percentage of total revenues | Rate	(79.10%)	3.50%	(38.10%)	1.50%
Gross margin, As reviewed by CODM	$ 8,063,000	$ 7,535,000	$ 16,397,000	$ 12,417,000
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate	6.00%	7.10%	6.20%	5.20%
Gross margin [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Gross margin	$ (159,804,000)	$ (12,706,000)	$ (182,911,000)	$ (72,910,000)
Gross margin, As a percentage of total revenues | Rate	(137.70%)	(15.80%)	(85.00%)	(43.10%)
Gross margin, As reviewed by CODM	$ (640,000)	$ 2,555,000	$ (14,373,000)	$ 4,986,000
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate	(0.60%)	3.20%	(7.00%)	2.10%
8point3 Energy Partners	$ 6,188,000	$ 1,084,000	$ 6,188,000	$ 238,000
Gross margin [Member] | Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Gross margin, Utility and power plant projects	569,000	(3,147,000)	837,000	(45,838,000)
Sale-leaseback trasaction	(4,187,000)	38,000	(5,560,000)	1,747,000
Gross margin [Member] | Segment Reconciling Items [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners	0	2,000	0	5,000
Gross margin, Utility and power plant projects	0	0	0	0
Sale-leaseback trasaction	$ 0	0	$ 0	0
Property, Plant and Equipment Impairment or Disposal Disclosure	(92,543)		(92,543)
Asset Impairment Charges	$ 4,151,000		$ 8,004,000
Stock-based compensation expense		(314,000)	(666,000)	(524,000)
Amortization of Intangible Assets	471,000	870,000	1,969,000	2,084,000
Depreciation, Nonproduction			(224,000)
Non-cash interest expense		2,000		6,000
CostofAboveMarketPolysilicon	(4,276,000)	(4,731,000)	(10,078,000)	(9,082,000)
Gross margin [Member] | Segment Reconciling Items [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners	2,149,000	(255,000)	2,149,000	264,000
Gross margin, Utility and power plant projects	319,000	(328,000)	769,000	(328,000)
Sale-leaseback trasaction	$ 398,000	2,225,000	$ 3,318,000	4,890,000
Property, Plant and Equipment Impairment or Disposal Disclosure	(103,759)		(103,759)
Asset Impairment Charges	$ 0		$ 0
Stock-based compensation expense	(570,000)	(293,000)	(953,000)	(542,000)
Amortization of Intangible Assets	698,000	672,000	1,433,000	1,508,000
Depreciation, Nonproduction			(216,000)
Non-cash interest expense		2,000		5,000
CostofAboveMarketPolysilicon	(7,043,000)	(5,000,000)	(12,100,000)	(12,132,000)
Gross margin [Member] | Segment Reconciling Items [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Gross margin, Utility and power plant projects	250,000	(2,819,000)	68,000	(45,510,000)
Sale-leaseback trasaction	$ (39,000)	45,000	$ 80,000	524,000
Property, Plant and Equipment Impairment or Disposal Disclosure	(158,804)		(158,804)
Asset Impairment Charges	$ 0		$ 0	(30,427,000)
Stock-based compensation expense	(586,000)	(445,000)	(1,065,000)	(1,170,000)
Amortization of Intangible Assets	823,000	1,025,000	1,533,000	1,542,000
Depreciation, Nonproduction			(281,000)
Non-cash interest expense		6,000		9,000
CostofAboveMarketPolysilicon	(5,350,000)	(12,095,000)	(13,191,000)
Sales [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
Revenue	205,181,000	155,806,000	374,613,000	290,500,000
Revenue, As reviewed by CODM	205,181,000	155,806,000	374,613,000	290,500,000
Sales [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Revenue	127,872,000	91,826,000	251,208,000	197,272,000
Revenue, As reviewed by CODM	133,336,000	105,829,000	265,132,000	239,800,000
Sales [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Revenue	116,044,000	80,349,000	215,164,000	169,304,000
Revenue, As reviewed by CODM	108,637,000	79,850,000	206,357,000	240,672,000
Sales [Member] | Segment Reconciling Items [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners	0	0	0	0
Revenue, Utility and power plant project	0	0	0	0
Sale-leaseback trasaction	$ 0	0	$ 0	0
Property, Plant and Equipment Impairment or Disposal Disclosure	0		0
Asset Impairment Charges	$ 0		$ 0
Stock-based compensation expense	0	0	0	0
Amortization of Intangible Assets	0		0	0
Depreciation, Nonproduction			0
Non-cash interest expense		0		0
CostofAboveMarketPolysilicon	0	0	0	0
Sales [Member] | Segment Reconciling Items [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners	2,149,000	(9,748,000)	2,149,000	(15,232,000)
Revenue, Utility and power plant project	82,000	(328,000)	725,000	(328,000)
Sale-leaseback trasaction	$ (7,695,000)	(3,927,000)	$ (16,798,000)	(26,968,000)
Property, Plant and Equipment Impairment or Disposal Disclosure	0		0
Asset Impairment Charges	$ 0		$ 0
Stock-based compensation expense	0	0	0	0
Amortization of Intangible Assets	0	0	0	0
Depreciation, Nonproduction			0
Non-cash interest expense		0		0
CostofAboveMarketPolysilicon	0	0	0	0
Sales [Member] | Segment Reconciling Items [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners	6,188,000	1,622,000	6,188,000	1,588,000
Revenue, Utility and power plant project	1,219,000	(1,123,000)	2,619,000	(42,519,000)
Sale-leaseback trasaction	$ 0	0	$ 0	(30,437,000)
Property, Plant and Equipment Impairment or Disposal Disclosure	0		0
Asset Impairment Charges	$ 0		$ 0
Stock-based compensation expense		0	0	0
Amortization of Intangible Assets	0	0	0	0
Depreciation, Nonproduction			0
Non-cash interest expense		0		0
CostofAboveMarketPolysilicon	$ 0	$ 0	$ 0	$ 0
JAPAN
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues	3.00%	10.00%	4.00%	9.00%
All Countries [Domain]
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues	100.00%	100.00%	100.00%
UNITED STATES
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues	68.00%	71.00%	68.00%
August 2016 Plan [Member]
Segment Reporting Information [Line Items]
Restructuring Costs			$ (1,670,000)	$ 345,000