Sunpower (SPWRQ) 10-Q 31 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Oct. 23, 2018	Jul. 02, 2017
Entity Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 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		Q3
Common Stock, Shares Outstanding (in shares)			141,085,025

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Sep. 30, 2018		Dec. 31, 2017
Current assets:
Cash and cash equivalents		$ 220,789		$ 435,097
Restricted cash and cash equivalents, current portion		55,902		43,709
Accounts receivable, net		219,036	[1]	204,966
Contract assets	[1]	65,215		35,074
Inventories		382,888		352,829
Advances to suppliers, current portion		69,712		30,689
Project assets - plants and land, current portion	[1]	81,215		103,063
Prepaid expenses and other current assets	[1]	130,398		146,209
Total current assets		1,225,155		1,351,636
Restricted cash and cash equivalents, net of current portion		75,694		65,531
Marketable Securities, Restricted, Noncurrent		5,773		6,238
Property, plant and equipment, net	[2]	760,590		1,147,845
Solar power systems leased and to be leased, net	[3],[4]	362,618		369,218
Advances to suppliers, net of current portion		117,096		185,299
Long-term financing receivables, net		388,021		330,672
Other intangible assets, net		14,499		25,519
Other long-term assets	[1]	176,671		546,698
Total assets		3,126,117		4,028,656
Current liabilities:
Accounts payable	[1]	358,173		406,902
Accrued liabilities	[1]	201,823		229,208
Contract liabilities, current portion	[1]	93,274		104,286
Short-term debt		65,885		58,131
Convertible debt, current portion	[1]	0		299,685
Total current liabilities		719,155		1,098,212
Long-term debt		591,385		430,634
Convertible debt, net of current portion	[1]	817,881		816,454
Contract liabilities, net of current portion		142,798	[1]	171,610
Other long-term liabilities		803,885	[1]	804,122
Total liabilities		3,075,104		3,321,032
Redeemable noncontrolling interests in subsidiaries		15,230		15,236
Equity:
Preferred stock, $0.001 par value; 10,000 shares authorized; none issued and outstanding as of both September 30, 2018 and December 31, 2017		0		0
Common stock, $0.001 par value, 367,500 shares authorized; 151,919 shares issued, and 141,056 outstanding as of September 30, 2018; 149,818 shares issued, and 139,661 outstanding as of December 31, 2017		141		140
Additional paid-in capital		2,457,104		2,442,513
Accumulated deficit		(2,322,814)		(1,669,897)
Accumulated other comprehensive loss		(3,601)		(3,008)
Treasury stock, at cost; 10,862 shares of common stock as of September 30, 2018; 10,158 shares of common stock as of December 31, 2017		186,788		181,539
Total stockholders' (deficit) equity		(55,958)		588,209
Noncontrolling interests in subsidiaries		91,741		104,179
Total equity		35,783		692,388
Total liabilities and equity		$ 3,126,117		$ 4,028,656
[1]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[2]	1Property, plant and equipment, net by geography is based on the physical location of the assets.
[3]	1Solar power systems leased and to be leased, net are physically located exclusively in the United States.
[4]	2As of September 30, 2018 and December 31, 2017, the Company had pledged solar assets with an aggregate book value of $106.4 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.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Preferred stock par value per share	$ 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 per share	$ 0.001	$ 0.001
Common stock shares authorized	367,500,000	367,500,000
Common stock shares issued	151,829,000	149,818,000
Common stock shares outstanding	140,985,000	139,661,000
Common stock shares held as treasury stock	10,844,000	10,158,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018		Oct. 01, 2017	Sep. 30, 2018		Oct. 01, 2017
Solar power systems, components, and other1	$ 358,403	[1]	$ 437,039	$ 1,041,043	[1]	$ 996,822
Residential leasing	69,860	[1]	48,797	228,205	[1]	146,090
Revenue	428,263		485,836	1,269,248		1,142,912
Solar power systems, components, and other	373,404	[1]	431,938	1,405,047	[1],[2]	1,053,006
Residential leasing	(45,104)	[1]	(32,609)	(154,413)	[1]	(98,034)
Cost of revenue	418,508		464,547	1,559,460		1,151,040
Gross profit (loss)	9,755		21,289	(290,212)		(8,128)
Operating expenses:
Research and development	15,698	[1]	20,693	65,799	[1]	60,962
Sales, general and administrative	76,147	[1]	68,401	205,996	[1]	204,507
Restructuring charges	3,923		3,517	18,604		18,276
Impairment of residential lease assets	53,537		0	170,898		0
Total operating expenses	89,958		92,611	401,950		283,745
Operating loss	(80,203)		(71,322)	(692,162)		(291,873)
Other income (expense), net:
Interest income	1,087		636	2,280		1,961
Interest expense	25,972	[1]	22,032	(77,796)	[1]	65,439
Other, net	(3,643)		(336)	48,775	[3]	(89,108)
Other income (expense), net	(28,528)			(26,741)		(152,586)
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees	(108,731)		(93,054)	(718,903)		(444,459)
Benefit from (provision for) income taxes	3,680		(5,457)	(9,389)		(1,073)
Equity in earnings (losses) of unconsolidated investees	(1,500)		16,759	(17,059)		26,084
Net loss	(113,911)		(70,838)	(745,351)		(417,302)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	(24,085)			(92,434)		(60,832)
Net loss attributable to stockholders	$ (89,826)		$ (46,229)	$ (652,917)		$ (356,470)
Net loss per share attributable to stockholders:
Basic (in dollars per share)	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Dilutive net income (loss) per share	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Weighted-average shares:
Basic (in shares)	141,027		139,517	140,722		139,289
Diluted (in shares)	141,027		139,517	140,722		139,289
Impairment of property, plant and equipment				$ 369,168		$ 0
Scenario, Previously Reported [Member]
Solar power systems, components, and other1			$ 427,049			1,063,622
Residential leasing			50,142			150,091
Solar power systems, components, and other			428,056			1,113,169
Residential leasing			(33,477)			(100,583)
Gross profit (loss)			15,658			(39)
Other income (expense), net:
Interest expense			21,898			65,037
Other, net						(19,340)
Other income (expense), net						(82,416)
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees			(99,621)			(366,200)
Benefit from (provision for) income taxes			(5,457)			(1,073)
Equity in earnings (losses) of unconsolidated investees			15,308			21,809
Net loss			(78,856)			(343,318)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests						(60,832)
Net loss attributable to stockholders			$ (54,247)			$ (282,486)
Net loss per share attributable to stockholders:
Basic (in dollars per share)			$ 0			$ (2.03)
Dilutive net income (loss) per share			$ 0			$ (2.03)
Cost of Sales [Member]
Weighted-average shares:
Impairment of property, plant and equipment				$ 355,100
[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 Condensed Consolidated Statements of Operations (see Note 2 and Note 11).
[2]	2During the nine months ended September 30, 2018, the Company recognized impairment of property, plant and equipment of $369.2 million of which $355.1 million is reported in cost of revenue (see Note 6. "Balance Sheet Components-Impairment of Property, Plant and Equipment").
[3]	3During the nine months ended September 30, 2018, the Company recognized profit that had previously been deferred related to historical projects sold to 8point3 Energy Partners along with a gain on the sale of its equity interest in 8point3 Energy Partners within "Other, net" (see Note 11. "Equity Investments").

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income (Loss) Statement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (113,911)	$ (70,838)	$ (745,351)	$ (417,302)
Components of other comprehensive income (loss):
Translation adjustment	(2,120)	2,627	(2,445)	4,051
Net change in derivatives (Note 13)	231	(209)	2,273	(1,487)
Income taxes	36	(108)	(421)	(565)
Total other comprehensive income (loss)	(1,925)	2,526	(593)	3,129
Total comprehensive loss	(115,836)	(68,312)	(745,944)	(414,173)
Comprehensive loss attributable to noncontrolling interests and redeemable noncontrolling interests		24,609		60,832
Comprehensive loss attributable to stockholders	$ (91,751)	$ (43,703)	$ (653,510)	$ (353,341)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Oct. 01, 2017
Net loss		$ (745,351)	$ (417,302)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		103,144	130,991
Stock-based compensation		20,087	25,380
Non-cash interest expense		12,133	12,553
Dividend from equity method investees		3,947	22,232
Equity in (earnings) losses of unconsolidated investees		17,059	(26,084)
Gain on sale of equity investments		50,568	0
Gain on business divestiture		(59,347)	0
Unrealized loss on equity investments with readily determinable fair value		6,225	0
Deferred income taxes		3,006	1,575
Impairment of equity method investment		0	81,571
Impairment of property, plant and equipment		369,168	0
Impairment of residential lease assets		170,898	0
Other, net		5,737	(5,180)
Changes in operating assets and liabilities:
Accounts receivable		(19,090)	(39,278)
Contract assets		(38,014)	3,556
Inventories		(103,791)	67,012
Project assets		(9,140)	(69,143)
Prepaid expenses and other assets		(39,924)	(96,427)
Long-term financing receivables, net		(151,931)	(91,366)
Advances to suppliers		(29,181)	52,692
Accounts payable and other accrued liabilities		(69,056)	(220,630)
Contract liabilities		(39,823)	104,798
Net cash used in operating activities		(517,076)	(315,304)
Cash flows from investing activities:
Purchases of property, plant and equipment		(37,708)	57,614
Cash paid for solar power systems, leased and to be leased		(55,659)	64,532
Cash paid for solar power systems		(4,340)	38,242
Purchases of marketable securities		0	(1,306)
Dividend from equity method investees		12,952	2,891
Proceeds from sale of equity method investments		417,766	0
Proceeds from business divestiture		13,257	0
Cash paid for investments in unconsolidated investees		(14,061)	15,947
Net cash provided by (used in) investing activities		332,207	(174,750)
Cash flows from financing activities:
Proceeds from bank loans and other debt		167,477	283,149
Repayment of 0.75% debentures due 2018, bank loans and other debt		(476,229)	303,562
Proceeds from issuance of non-recourse residential financing, net of issuance costs		187,208	83,177
Repayment of non-recourse residential financing		(14,931)	4,755
Contributions from noncontrolling interests and redeemable noncontrolling interests attributable to residential projects		107,678	141,037
Distributions to noncontrolling interests and redeemable noncontrolling interests attributable to residential projects		(19,176)	13,028
Proceeds from issuance of non-recourse power plant and commercial financing, net of issuance costs		50,266	318,675
Repayment of non-recourse power plant and commercial financing		(4,899)	148,606
Contributions from noncontrolling interests attributable to power plant and commercial projects		0	800
Purchases of stock for tax withholding obligations on vested restricted stock		5,249	(4,390)
Net cash (used in) provided by financing activities		(7,855)	352,497
Effect of exchange rate changes on cash, cash equivalents, restricted cash and restricted cash equivalents		772	1,298
Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents		(191,952)	(136,259)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period	[1]	544,337	514,212
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period	[1]	$ 352,385	$ 377,953
Non-cash transactions:
Stock consideration received from business divestiture		42,600	0
Acquisition of noncontrolling interests funded by Mezzanine Loan proceeds		12,400	0
Accounts receivable due to business divestiture		10,000	0
Accounts receivable due to disposal of shares in joint venture		4,635	0
Costs of solar power systems, leased and to be leased, sourced from existing inventory		$ 30,409	$ 42,392
Costs of solar power systems, leased and to be leased, funded by liabilities		4,903	5,298
Costs of solar power systems under sale-leaseback financing arrangements, sourced from project assets		30,208	65,885
Property, plant and equipment acquisitions funded by liabilities		11,453	32,367
Contractual obligations satisfied with inventory		48,916	19,855
Assumption of debt by buyer upon sale of equity interest		$ (27,321)	$ 0
[1]	1"Cash, cash equivalents, restricted cash and restricted cash equivalents" balance consisted of "Cash and cash equivalents", "Restricted cash and cash equivalents, current portion" and "Restricted cash and cash equivalents, net of current portion" financial statement line items in the Condensed Consolidated Balance Sheets for the respective periods.

The Company and Summary of Sign

The Company and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 1. 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. See "Note 17 . Segment Information" for additional discussion. 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 third quarter of fiscal 2018 and are expected to continue through fiscal 2019. These events and conditions indicate that the Company may not have the liquid funds necessary to satisfy its estimated liquidity needs within the next 12 months from the issuance of the interim financial statements contained herein. In conjunction with evaluating its ability to continue as a going concern for the twelve-month period subsequent to the issuance date of these interim financial statements, the Company has evaluated its expected future cash flows, and considered its historical ability to divest certain investments and non-core assets and secure sources of financing in connection with its short-term liquidity needs. For example, 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;" see "Note 11. Equity Investments"). Additionally, on August 9, 2018, the Company completed the sale to Enphase Energy, Inc. (“Enphase”) of certain assets and intellectual property related to the production of microinverters and received a $15.0 million cash payment and 7.5 million shares of Enphase common stock upon closing. The Company expects to receive the final $10.0 million cash payment of the purchase price from Enphase on or before December 10, 2018 (see "Note 4. Divestiture"). On August 10, 2018, a wholly-owned subsidiary of the Company and Hannon Armstrong entered into a mezzanine loan agreement under which the Company’s subsidiary borrowed a subordinated, mezzanine loan of $110.5 million (see "Note 12. Debt and Credit Sources"), the majority of which is available to service the Company’s consolidated working capital needs. Further, in connection with the Company's previously announced decision to sell a portion of its interest in its residential lease portfolio, the Company is also in the process of securing an additional source of financing in the form of a subordinated mezzanine loan of approximately $27.0 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 11.75% per annum. Finally, subject to the execution of definitive documentation and the satisfaction of certain closing conditions, including obtaining consents from the tax equity investors who invested in the residential lease portfolio, the Company will sell a portion of its equity interest in the residential lease portfolio. Based on its evaluation of the conditions necessary to complete the transactions, the Company believes that the mezzanine loan and the sale of a portion its equity interest in the residential lease portfolio are probable of occurring and will generate sufficient proceeds to satisfy the Company’s working capital needs and committed capital expenditures over the next twelve months from the date of the issuance of the interim financial statements. In addition, 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.") through August 26, 2019, the expiration date of the Letter Agreement. Lastly, the Company is evaluating additional options in connection with its short-term liquidity needs such as deferring or canceling uncommitted capital expenditures and expects to execute such actions in alignment with the anticipated timing of its liquidity needs. 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 condensed 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 condensed consolidated financial statements and the accompanying notes. Fiscal Periods 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 Company's third quarter of fiscal 2018 ended on September 30, 2018 , while its third quarter of fiscal 2017 ended on October 1, 2017 . The third quarters of fiscal 2018 and 2017 were both 13-week quarters. The Company's first nine months of fiscal 2018 and 2017 were both 39-week periods. Management Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Significant estimates in these condensed consolidated financial statements include 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. This evaluation includes consideration of technology obsolescence that may indicate that the carrying value of such assets may not be recoverable. The 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. 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, and (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 nine months ended September 30, 2018 , see "Note 6 . Balance Sheet Components-Impairment of Property, Plant and Equipment" and "Note 7 . 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 Impact 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. 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 its performance creates or enhances an energy generation asset controlled by the customer. The Company uses an input method based on cost incurred as it believes that this method most accurately reflects 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 (generally federal and/or state investment tax credits and accelerated depreciation), the Company views the sale 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 10 . 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. Variable consideration is estimated at its most likely amount to the extent that 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 its customers' electrical energy production over the life of the system. The Company determines if the post-installation systems monitoring and maintenance qualifies as a separate performance obligation. Post-installation monitoring and maintenance is 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, the Company manages its financing receivables on an aggregate basis when assessing credit risk. The Company also considers the credit risk profile for its lease customers to be homogeneous due to the criteria it 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. The Company maintains reserve percentages on past-due financing receivables 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. Additionally, the Company continues to evaluate the potential for allowances on financing receivables should events and circumstances 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 a portion of its interest in its residential lease portfolio. The Company evaluates the collectability of these financing receivables, applying estimates and judgments about future cash flows using an income approach defined as Level 3 inputs under fair value measurement standards to determine whether an additional allowance for losses is required. The income approach, specifically a discounted cash flow analysis, includes 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 an evaluation, the Company would recognize an allowance for losses on the condensed consolidated statement of operations. For additional information see "Note 7. Leasing— Impairment of Residential Lease Assets. " Recently Adopted Accounting Pronouncements In August 2017, the Financial Accounting Standards Board ("FASB") issued ASU 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 condensed consolidated financial statements. In May 2017, the FASB issued ASU 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. The adoption of the updated accounting standard did not result in a significant impact to the Company's condensed consolidated financial statements. In March 2017, the FASB issued ASU 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. The adoption of the updated accounting standard did not result in a significant impact to the Company's condensed consolidated financial statements. In February 2017, the FASB issued ASU 2017-05, Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20) 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. The adoption of the updated accounting standard did not result in a significant impact to the Company's condensed consolidated financial statements. In January 2017, the FASB issued ASU 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 was effective for the Company no later than the first quarter of fiscal 2018 and required a prospective approach to adoption. The Company adopted the updated accounting standard in the first quarter of fiscal 2018. The adoption of the updated accounting standard did not result in a significant impact to the Company’s consolidated financial statements. In January 2016, the FASB issued ASU 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 on a prospective basis for its equity investments without readily determinable fair value and elected the cost less impairment (if any), adjusted for observable price changes in orderly transactions for an identical or similar investment of the same issuer (the "measurement alternative method"). This election is reassessed on a required recurring basis. The adoption of the updated accounting standard did not result in a significant impact to the Company's condensed 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

Transactions with Total and Tot

Transactions with Total and Total S.A.	9 Months Ended
	Sep. 30, 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 September 30, 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 certain 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 supplied under this arrangement 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 contrac ts. In the second quarter of fiscal 2017, the Company started to supply Total with panels under the supply agreement and as of September 30, 2018 , the Company had $16.1 million of "Contract liabilities, current portion" and $50.4 million of "Contract liabilities, net of current portion" on its Condensed Consolidated Balance Sheets related to the aforementioned supply agreement (see Note 10 . 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 S.A. 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 $500.0 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 12 . 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., and 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 September 30, 2018 , the Company had $0.2 million of "Contract assets" and $5.0 million of "Accounts receivable, net" on its Condensed Consolidated Balance Sheets related to projects in which Total and its affiliates have a direct or indirect material interest. In connection with a co-development project between the Company, Total and an independent third party, the Company sold 25% of its ownership interests in the co-development solar project to Total. The amount received from Total was immaterial for the three and nine months ended September 30, 2018. The Company intends to sell an additional 25% of its ownership interest to Total during the fourth quarter of 2018 and supply PV in late 2019 to the solar project. However, recent amendments to the feed-in-tariff rules in Japan have had a significant impact on the co-development project’s ability to secure financing and the Company is currently exploring alternatives to monetize its investment in the co-development project. In connection with a co-development project between the Company and Total, the Company paid $0.5 million to Total for development fees during the three and nine months ended September 30, 2018. 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 three and nine months ended October 1, 2017. 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) September 30, 2018 December 31, 2017 Accounts receivable $ 4,965 $ 2,366 Contract assets $ 199 $ 154 Contract liabilities, current portion 1 $ 16,077 $ 12,744 Contract liabilities, net of current portion 1 $ 50,442 $ 68,880 1 Refer to Note 10 . Commitments and Contingencies - Advances from Customers. Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Revenue: EPC, O&M, and components revenue $ 4,980 $ 12,500 $ 23,079 $ 19,683 Cost of revenue: EPC, O&M, and components cost of revenue $ 3,967 $ 9,793 $ 13,155 $ 14,198 Research and development expense: Offsetting contributions received under the R&D Agreement $ 3 $ (15 ) $ (84 ) $ (119 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,393 $ 1,481 $ 4,176 $ 4,860 Interest expense incurred on the 0.75% debentures due 2018 $ — $ 375 $ 547 $ 1,125 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,641 $ 1,641 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 3,000 $ 3,000

Revenue from Contracts with Cus

Revenue from Contracts with Customers Revenue from Contracts with Customers	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2018 and October 1, 2017 along with the reportable segment for each category: Three Months Ended (In thousands) Residential Commercial Power Plant Category September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Module and component sales $ 122,235 $ 100,674 $ 66,191 $ 52,162 $ 46,202 $ 69,024 Solar power systems sales and EPC services 840 533 49,800 51,094 47,774 142,047 Operations and maintenance 2,335 1,909 1,407 1,295 9,249 7,807 Leasing 1 69,860 48,797 11,781 9,861 589 633 Revenue $ 195,270 $ 151,913 $ 129,179 $ 114,412 $ 103,814 $ 219,511 1 Leasing revenue is accounted for in accordance with the lease accounting guidance. Nine Months Ended (In thousands) Residential Commercial Power Plant Category September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Module and component sales $ 335,083 $ 291,187 $ 192,322 $ 119,318 $ 165,292 $ 134,529 Solar power systems sales and EPC services 1,765 1,353 151,194 163,844 123,994 227,905 Operations and maintenance 4,830 3,783 4,291 3,297 27,892 24,098 Leasing 1 228,205 146,090 32,580 25,225 1,800 2,283 Revenue $ 569,883 $ 442,413 $ 380,387 $ 311,684 $ 318,978 $ 388,815 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 condensed 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 nine months ended September 30, 2018 and October 1, 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 Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Decrease in revenue from net changes in transaction prices $ (7,692 ) $ — $ (12,331 ) $ — Increase (decrease) in revenue from net changes in input cost estimates (1,118 ) — (11,401 ) (786 ) Net increase (decrease) in revenue from net changes in estimates $ (8,810 ) $ — $ (23,732 ) $ (786 ) Number of projects 4 — 7 2 Net change in estimate as a percentage of aggregate revenue for associated projects (5.7 )% — % (6.0 )% (1.7 )% For the three and nine months ended September 30, 2018 , revenue decreased $8.8 million and $23.7 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 nine months ended October 1, 2017 , revenue decreased $0.8 million from net changes in input cost estimates. The changes in input cost estimates were primarily due to product cost forecast changes as photovoltaic ("PV") installation related to certain projects 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 6 . Balance Sheet Components" for further details. During the nine months ended September 30, 2018 , the increase in contract assets of $38.0 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 nine months ended September 30, 2018 , the decrease in contract liabilities of $39.9 million was primarily due to the attainment of milestones billings for a variety of projects. During the three months ended September 30, 2018 , the Company recognized revenue of $58.5 million that was included in contract liabilities as of July 1, 2018. During the nine months ended September 30, 2018 , the Company recognized revenue of $115.3 million that was included in contract liabilities as of December 31, 2017 . The following table represents the Company's remaining performance obligations as of September 30, 2018 for its 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 $148.4 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) Solar power systems sales and EPC services Constellation 2018 98.0% Miyagi Osato Solar Park Solar power systems sales and EPC services SB Energy and TOTAL Solar 2018 85.0% Distribution Generation Solar power systems sales and EPC services Various 2020 72.4% 1 Power Plant Development Projects Solar power systems sales and EPC services Clearway 2022 60.0% 1 1 Denotes average percentage of revenue recognized. As of September 30, 2018 , the Company entered into contracts with customers for the future sale of modules and components for an aggregate transaction price of $336.2 million , the substantial majority of which the Company expects to recognize as revenue through 2019. As of September 30, 2018 , the Company had entered into O&M contracts of utility-scale PV solar power systems. The Company expects to recognize $10.5 million of revenue during the non-cancellable term of these O&M contracts over an average period of three months.

Other Intangible Assets

Other Intangible Assets	9 Months Ended
	Sep. 30, 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 September 30, 2018: Patents and purchased technology $ 42,773 $ (28,274 ) $ 14,499 As of December 31, 2017: Patents and purchased technology $ 52,313 $ (26,794 ) $ 25,519 In connection with the divestment of the Company's microinverter business on August 9, 2018, the Company disposed intangible assets with gross amount of $10.2 million and net book value of $4.1 million . Refer to "Note 4 . Divestiture" for further details on the transaction. During the three and nine months ended September 30, 2018 , aggregate amortization expense for intangible assets totaled $2.3 million and $7.6 million , respectively. During the three and nine months ended October 1, 2017 , aggregate amortization expense for intangible assets totaled $3.0 million and $10.5 million , respectively. As of September 30, 2018 , the estimated future amortization expense related to intangible assets with finite useful lives is as follows: (In thousands) Amount Fiscal Year 2018 (remaining three months) $ 2,031 2019 7,704 2020 4,749 Thereafter 15 Total future amortization expense $ 14,499

Balance Sheet Components

Balance Sheet Components	9 Months Ended
	Sep. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	BALANCE SHEET COMPONENTS Accounts Receivable, Net As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable, gross 1,2 $ 253,476 $ 242,327 Less: allowance for doubtful accounts 3 (30,296 ) (35,387 ) Less: allowance for sales returns (4,144 ) (1,974 ) Accounts receivable, net $ 219,036 $ 204,966 1 Includes short-term financing receivables held for sale associated with solar power systems leased of $23.0 million and $19.1 million as of September 30, 2018 and December 31, 2017 , respectively (see "Note 7 . Leasing"). 2 The Company pledged accounts receivable of $1.4 million and $1.7 million as of September 30, 2018 and December 31, 2017 , respectively, to third-party investors as security for the Company's contractual obligations. 3 Includes allowance for losses of $10.2 million on the short-term financing receivables associated with solar power systems leased, out of which $1.7 million and $4.4 million were recognized during the three and nine months ended September 30, 2018 , respectively (see "Note 7 . Leasing"). Inventories As of (In thousands) September 30, 2018 December 31, 2017 Raw materials $ 56,853 $ 59,288 Work-in-process 69,554 111,164 Finished goods 256,481 182,377 Inventories $ 382,888 $ 352,829 Prepaid Expenses and Other Current Assets As of (In thousands) September 30, 2018 December 31, 2017 Deferred project costs 1 $ 27,303 $ 33,534 VAT receivables, current portion 10,243 11,561 Deferred costs for solar power systems to be leased 27,359 25,076 Derivative financial instruments 281 2,612 Other receivables 44,301 49,015 Prepaid taxes 580 426 Other prepaid expenses 19,932 23,434 Other current assets 399 551 Prepaid expenses and other current assets $ 130,398 $ 146,209 1 As of September 30, 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. Project Assets - Plants and Land As of (In thousands) September 30, 2018 December 31, 2017 Project assets — plants $ 80,024 $ 90,879 Project assets — land 1,355 12,184 Project assets - plants and land $ 81,379 $ 103,063 Project assets — plants and land, current portion $ 81,215 $ 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 three months ended April 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. During the three months ended September 30, 2018 , the Company entered into an arrangement with a customer to sell its remaining U.S. power plant development portfolio. Based on the various performance obligations in the arrangement and the Company's estimates of variable considerations it is entitled to upon achievement of certain performance milestones, the Company recognized the majority of the gross profit of $20.9 million during the three months ended September 30, 2018 , when control over the assets transferred to the customer. Property, Plant and Equipment, Net As of (In thousands) September 30, 2018 December 31, 2017 Manufacturing equipment $ 98,626 $ 406,026 Land and buildings 134,884 197,084 Leasehold improvements 119,301 297,522 Solar power systems 2 487,866 451,678 Computer equipment 100,407 111,183 Furniture and fixtures 10,430 12,621 Construction-in-process 11,630 14,166 Property, plant and equipment, gross 963,144 1,490,280 Less: accumulated depreciation (202,554 ) (342,435 ) Property, plant and equipment, net 1 $ 760,590 $ 1,147,845 1 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. 2 Includes $454.3 million and $419.0 million of solar power systems associated with sale-leaseback transactions under the financing method as of September 30, 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 7 . Leasing"). Property, Plant and Equipment, Net, by Geography As of (In thousands) September 30, 2018 December 31, 2017 United States $ 488,128 $ 488,970 Philippines 106,792 325,601 Malaysia 129,295 233,824 Mexico 23,884 80,560 Europe 12,358 18,767 Other 133 123 Property, plant and equipment, net, by geography 1 $ 760,590 $ 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 IBC technology to next 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. Because of these planned changes that will impact the utilization of its manufacturing assets and continued pricing challenges in the industry, the Company determined that 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 second quarter of fiscal 2018 and for the nine months ended September 30, 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 condensed consolidated statement of operations for the second quarter of fiscal 2018 and for the nine months ended September 30, 2018 based on the departments such assets are servicing. Further, the $355.1 million non-cash impairment charge within "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 second quarter of fiscal 2018 and for the nine months ended September 30, 2018 . Other Long-term Assets As of (In thousands) September 30, 2018 December 31, 2017 Equity investments with readily determinable fair value 36,375 — Equity investments without readily determinable fair value 31,739 35,840 Equity method investments 1 39,189 450,000 Other 2 69,368 60,858 Other long-term assets $ 176,671 $ 546,698 1 On June 19, 2018, the Company completed the sale of its equity interest in the 8point3 Group. As of September 30, 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 11 . Equity Investments"). 2 As of September 30, 2018 and December 31, 2017 , the Company had pledged deferred project costs of $6.2 million and $6.4 million , respectively, to third-party investors as security for the Company's contractual obligations. Accrued Liabilities As of (In thousands) September 30, 2018 December 31, 2017 Employee compensation and employee benefits $ 37,367 $ 53,225 Deferred revenue 1 2,008 3,242 Interest payable 14,862 15,396 Short-term warranty reserves 28,211 25,222 Restructuring reserve 10,270 3,886 VAT payables 7,627 8,691 Derivative financial instruments 322 1,452 Legal expenses 26,253 48,503 Taxes payable 21,050 21,307 Liability due to supply agreement 19,098 21,389 Other 34,755 26,895 Accrued liabilities $ 201,823 $ 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. Other Long-term Liabilities As of (In thousands) September 30, 2018 December 31, 2017 Deferred revenue 1 $ 59,024 $ 67,001 Long-term warranty reserves 144,399 156,082 Long-term sale-leaseback financing 513,878 479,597 Unrecognized tax benefits 20,761 19,399 Long-term pension liability 5,078 4,465 Derivative financial instruments 262 1,175 Long-term liability due to supply agreement 45,360 57,611 Other 15,123 18,792 Other long-term liabilities $ 803,885 $ 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. Accumulated Other Comprehensive Loss As of (In thousands) September 30, 2018 December 31, 2017 Cumulative translation adjustment $ (9,077 ) $ (6,631 ) Net unrealized gain (loss) on derivatives 1,732 (541 ) Net gain on long-term pension liability adjustment 4,164 4,164 Deferred taxes (420 ) — Accumulated other comprehensive loss $ (3,601 ) $ (3,008 )

Leasing

Leasing	6 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 Condensed Consolidated Balance Sheets as of September 30, 2018 and December 31, 2017 : As of (In thousands) September 30, 2018 December 31, 2017 Solar power systems leased and to be leased, net 1,2 : Solar power systems leased $ 812,602 $ 749,697 Solar power systems to be leased 18,002 26,830 830,604 776,527 Less: accumulated depreciation and impairment 3 (467,986 ) (407,309 ) Solar power systems leased and to be leased, net $ 362,618 $ 369,218 1 Solar power systems leased and to be leased, net are physically located exclusively in the United States. 2 As of September 30, 2018 and December 31, 2017 , the Company had pledged solar assets with an aggregate book value of $106.4 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 nine months ended September 30, 2018 , the Company recognized a non-cash impairment charge of $68.1 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 September 30, 2018 : (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Minimum future rentals on operating leases placed in service 1 $ 10,262 $ 37,851 $ 37,933 $ 38,019 $ 38,108 $ 515,175 $ 677,348 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 September 30, 2018 and December 31, 2017 , the Company's net investment in sales-type leases presented within "Accounts receivable, net" and "Long-term financing receivables, net" on the Company's Condensed Consolidated Balance Sheets was as follows: As of (In thousands) September 30, 2018 December 31, 2017 Financing receivables, held for sale 1 : Minimum lease payments receivable 2 $ 860,921 $ 690,249 Unguaranteed residual value 92,146 73,344 Unearned income (145,042 ) (115,854 ) Allowance for estimated losses (396,957 ) (297,972 ) Net financing receivables, held for sale $ 411,068 $ 349,767 Net financing receivables - current, held for sale $ 23,047 $ 19,095 Net financing receivables - non-current held for sale $ 388,021 $ 330,672 1 As of September 30, 2018 and December 31, 2017 , the Company had pledged financing receivables of $110.7 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 $8.3 million and $6.1 million , as of September 30, 2018 and December 31, 2017 , respectively. As of September 30, 2018 , future maturities of net financing receivables for sales-type leases were as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Scheduled maturities of minimum lease payments receivable 1 $ 12,681 $ 45,260 $ 45,630 $ 46,002 $ 46,385 $ 664,963 $ 860,921 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 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 indicate that the carrying value of such assets may not be recoverable. 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. The Company's impairment evaluation of long-lived assets includes an analysis of estimated future undiscounted net cash flows expected to be generated by the assets over their remaining estimated useful lives. If the Company's estimate of future undiscounted net cash flows is insufficient to recover the carrying value of the assets over the remaining estimated useful lives, it records an impairment loss in the amount by which the carrying value of the assets exceeds the fair value. Fair value is generally measured based on either quoted market prices, if available, or discounted cash flow analysis. 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 system's 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 a portion of its interest in the residential lease portfolio and engaged an external investment banker to assist with its related marketing efforts in the fourth quarter of fiscal 2017. 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. In proceeding with the impairment evaluation, the Company determined that financing receivables related to sales-type leases, which were previously classified as held for investment, qualified as held for sale based on the Company's decision to sell a portion of its interest in the residential lease portfolio. Accordingly, the Company recognized an allowance for estimated losses for the amount by which cost exceeded fair value. In addition, the Company reviewed the cash flows it would expect to derive from the underlying asset that it recovers from the lessees (unguaranteed residual value). Due to the Company’s planned sale of a portion of its residential lease portfolio and based on the indication of value received, the Company determined that the decline in estimated residual value was other than temporary. The Company first performed a recoverability test for the assets subject to operating leases 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 assets subject to operating leases, 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 assets subject to operating leases and factored the indicative value obtained from a prospective purchaser together with the probability of retaining the assets 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 evaluation performed, the Company determined that as of December 31, 2017, the estimate of future undiscounted net cash flows was insufficient to recover the carrying value of the assets subject to operating leases, and consequently performed an impairment analysis by comparing the carrying value of the assets to their estimated fair value. The Company computed the fair value for the financing receivables associated with sales-type leases and long-lived assets subject to operating leases using consistent methodology and assumptions that market participants would use in their estimates of fair value. The estimates and judgments about future cash flows were made using an income approach defined as Level 3 inputs under fair value measurement standards. The impairment evaluation was based on the income approach (specifically a discounted cash flow analysis) and included assumptions for, among others, forecasted contractual lease income, lease expenses, residual value of these lease assets and long-term discount rates, and forecasted default rates over the lease term and discount rates, all of which require significant judgment by management. As of September 30, 2018, the Company is in the process of finalizing the deal terms with the intended purchaser. Accordingly, the Company updated the impairment evaluation discussed above to include new leases that were placed in service since the last evaluation was performed. In accordance with such evaluation, the Company recognized an additional non-cash impairment charge of $53.5 million and $170.9 million as "Impairment of residential lease assets" on the Condensed Consolidated Statement of Operations for the third quarter of fiscal 2018 and the nine months ended September 30, 2018 , respectively. Due to the fact that the residential lease portfolio assets are held in partnership flip structures with noncontrolling interests, the Company allocated a portion of the impairment charge related to such noncontrolling interests through the hypothetical liquidation at book value ("HLBV") method. The allocation method applied to the noncontrolling interests and redeemable noncontrolling interests resulted in a net gain of $1.9 million and a net loss of $12.0 million for the three and nine months ended September 30, 2018 , respectively. As a result, the net impairment charges attributable to SunPower stockholders totaled $55.4 million and $158.9 million for the three and nine months ended September 30, 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 the Company's 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 final terms are negotiated between the Company and the intended purchaser, 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 September 30, 2018 , future minimum lease obligations associated with these systems were $67.3 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 6 . Balance Sheet Components"). As of September 30, 2018 , future minimum lease obligations for the sale-leaseback arrangements accounted for under the financing method were $433.8 million , which will be recognized over the lease terms of up to 30 years . During the three and nine months ended September 30, 2018 the Company had net financing proceeds of $15.5 million and $32.3 million , respectively, in connection with these sale-leaseback arrangements. During the three and nine months ended October 1, 2017 , the Company had net financing proceeds of $53.7 million and $95.7 million , respectively, in connection with these sale-leaseback arrangements. As of September 30, 2018 and December 31, 2017 , the carrying amount of the sale-leaseback financing liabilities presented within "Other long-term liabilities" on the Company's Condensed Consolidated Balance Sheets was $513.9 million and $479.6 million , respectively (see "Note 6 . Balance Sheet Components").

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 (In thousands) Total Fair Value Level 2 Level 1 Total Fair Value Level 2 Assets Prepaid expenses and other current assets: Derivative financial instruments (Note 13) $ 281 $ 281 $ — $ 2,579 $ 2,579 Other long-term assets: Marketable equity investments (Note 11) 36,375 — 36,375 — — Derivative financial instruments (Note 13) 2,142 2,142 — — — Total assets $ 38,798 $ 2,423 $ 36,375 $ 2,579 $ 2,579 Liabilities Accrued liabilities: Derivative financial instruments (Note 13) $ 322 $ 322 $ — $ 1,452 $ 1,452 Other long-term liabilities: Derivative financial instruments (Note 13) 261 261 — 1,174 1,174 Total liabilities $ 583 $ 583 $ — $ 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 September 30, 2018 , there were no such items recorded at fair value, with the exception of the Company's property, plant and equipment (see "Note 6 . Balance Sheet Components"), residential lease assets (see "Note 7 . Leasing"), a held-to-maturity debt security and certain non-marketable equity investments. As of October 1, 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 Condensed Consolidated Balance Sheets. As of September 30, 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 following discusses the Company's marketable equity investments, non-marketable equity investments and equity method investments. Marketable Equity Investments In connection with the divestment of the Company's microinverter business to Enphase on August 9, 2018, the Company received 7.5 million shares of Enphase common stock (see "Note 4 . Divestiture" for further details). The common stock was recorded as an equity investment with readily determinable fair value (Level 1), with changes in fair value recognized in net income in accordance with ASU 2016-01. For the three and nine months ended September 30, 2018, the Company recognized an unrealized loss of $6.2 million within "Other, net" under other income (expense), net, on the Condensed Consolidated Statement of Operations. Non-Marketable Equity Investments The Company's non-marketable equity investments are securities in privately-held companies without readily determinable market values. Prior to January 1, 2018, the Company accounted for the non-marketable equity investments at cost less impairment. On January 1, 2018, the Company adopted ASU 2016-01 and elected to adjust the carrying value of its non-marketable equity securities to fair value for observable transactions for identical or similar investments of the same issuer (referred to as the measurement alternative method). Non-marketable equity securities are classified within Level 3 in the fair value hierarchy because the Company estimates the value based on valuation methods using a combination of observable and unobservable inputs including valuation ascribed to the issuing company in subsequent financing rounds, volatility in the results of operations of the issuers and rights and obligations of the securities the Company holds. As of September 30, 2018 and December 31, 2017 , the Company had $31.7 million and $35.8 million , respectively, in investments accounted for under the measurement alternative method. Equity Method Investments The Company's investments accounted for under the equity method are described in Note 11 . Equity Investments. The Company monitors these investments, which are included within "Other long-term assets" in its Condensed Consolidated Balance Sheets, for impairment and records reductions in the carrying values when necessary. Circumstances that indicate an other-than-temporary decline include 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 impairment 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 its divestiture of the 8point3 Group (see "Note 11 . Equity Investments"). As of September 30, 2018 and December 31, 2017 , the Company had $39.2 million and $450.0 million , respectively, in investments accounted for under the equity method (see "Note 11 . Equity Investments").

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring	RESTRUCTURING February 2018 Restructuring Plan During the first quarter of fiscal 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 U.S. tariffs imposed on photovoltaic cells and modules pursuant to Section 201 of the Trade Act of 1974 and the Company's 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. Cumulative costs were $13.8 million as of September 30, 2018. December 2016 Restructuring Plan During the fourth quarter of fiscal 2016, the Company adopted a restructuring plan to reduce costs and focus on improving cash flow, primarily related to the closure of the Company’s Philippine-based Fab 2 manufacturing facility. There were $2.2 million of charges related to this plan recorded during the first nine months of fiscal 2018 and cumulative costs incurred were $195.0 million as of September 30, 2018. The restructuring activities were substantially complete as of July 1, 2018, and any remaining costs to be incurred are not expected to be material. August 2016 Restructuring Plan During the third quarter of fiscal 2016, the Company adopted a restructuring plan in response to expected near-term challenges primarily relating to realigning the Company’s Power Plant Segment. In connection with the realignment, the Company incurred restructuring charges consisting primarily of severance benefits, asset impairments, lease and related termination costs, and other associated costs. In the first nine months of fiscal 2018, the Company incurred net charges of $2.7 million . The realignment was substantially complete as of September 31,2018, and the Company does not expect a significant number of employees to be affected by remaining actions. Cumulative costs incurred were $37.9 million as of September 30, 2018. Legacy Restructuring Plans Prior to fiscal 2016, 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 the second quarter of 2017, and any remaining costs to be incurred are not expected to be material. Cumulative costs incurred were $143.7 million as of September 30, 2018. The following table summarizes the comparative periods-to-date restructuring charges by plan recognized in the Company's Condensed Consolidated Statements of Operations: Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 February 2018 Restructuring Plan: Severance and benefits $ 2,881 $ — $ 13,374 $ — Other costs 1 58 — 398 — Total February 2018 Restructuring Plan 2,939 — 13,772 — December 2016 Plan: Severance and benefits (89 ) 1,702 (804 ) 4,410 Lease and related termination costs — 150 6 707 Other costs 1 71 1,359 2,961 13,186 Total December 2016 Plan (18 ) 3,211 2,163 18,303 August 2016 Plan: Severance and benefits 973 85 2,525 (898 ) Lease and related termination costs — — — 2 Other costs 1 29 242 147 879 Total August 2016 Plan 1,002 327 2,672 (17 ) Legacy Restructuring Plans — (21 ) (3 ) (10 ) Total restructuring charges $ 3,923 $ 3,517 $ 18,604 $ 18,276 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 three and nine months ended September 30, 2018 : Nine Months Ended (In thousands) December 31, 2017 Charges (Benefits) (Payments) Recoveries September 30, 2018 February 2018 Restructuring Plan: Severance and benefits $ — $ 13,374 $ (4,918 ) $ 8,456 Other costs 1 — 398 (398 ) — Total February 2018 Restructuring Plan — 13,772 (5,316 ) 8,456 December 2016 Restructuring Plan: Severance and benefits 1,862 (804 ) (1,010 ) 48 Lease and related termination costs — 6 (6 ) — Other costs 1 54 2,961 (3,015 ) — Total December 2016 Restructuring Plan 1,916 2,163 (4,031 ) 48 August 2016 Restructuring Plan: Severance and benefits 1,735 2,525 (2,748 ) 1,512 Other costs 1 39 147 (121 ) 65 Total August 2016 Restructuring Plan 1,774 2,672 (2,869 ) 1,577 Legacy Restructuring Plans 196 (3 ) (4 ) 189 Total restructuring reserve activities $ 3,886 $ 18,604 $ (12,220 ) $ 10,270 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 September 30, 2018 , future minimum lease payments for facilities under operating leases were $36.4 million , to be paid over the remaining contractual terms of up to 8.1 years . The Company also leases certain buildings, machinery and equipment under non-cancellable capital leases. As of September 30, 2018 , future minimum lease payments for assets under capital leases were $3.0 million , to be paid over the remaining contractual terms of up to 4.6 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, as well as certain module-level power electronics and related equipment, which specify future quantities and pricing of products to be supplied by three vendors for periods of up to 5 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 or fails to satisfy its obligations under the agreements. Future purchase obligations under non-cancellable purchase orders and long-term supply agreements as of September 30, 2018 are as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total 1 Future purchase obligations $ 203,481 $ 264,966 $ 373,290 $ 35,950 $ 34,200 $ 32,550 $ 944,437 1 Total future purchase obligations were composed of $181.4 million related to non-cancellable purchase orders and $763.1 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 is 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 annually 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 September 30, 2018 and December 31, 2017 , advances to suppliers totaled $186.8 million and $216.0 million , respectively, of which $69.7 million and $30.7 million , respectively, is classified as Advances to suppliers, current portion in the Company's Condensed Consolidated Balance Sheets. One supplier accounted for 99% of total advances to suppliers as of both September 30, 2018 and December 31, 2017 . Advances from Customers The estimated utilization of advances from customers included within "Contract liabilities, current portion" and "Contract liabilities, net of current portion" on the Company's Consolidated Balance Sheets as of September 30, 2018 is as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Estimated utilization of advances from customers $ 33,518 $ 20,793 $ 33,441 $ 11,691 $ — $ — $ 99,443 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 September 30, 2018 , the advance payment from Total was $66.5 million , of which $16.1 million was classified as short-term in the Company's Condensed Consolidated Balance Sheets, based on projected shipment dates. Product Warranties The following table summarizes accrued warranty activity for the three and nine months ended September 30, 2018 and October 1, 2017 : Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Balance at the beginning of the period $ 176,785 $ 172,466 $ 181,303 $ 161,209 Accruals for warranties issued during the period 6,479 7,373 13,979 22,809 Settlements and adjustments during the period (10,654 ) (2,853 ) (22,672 ) (7,032 ) Balance at the end of the period $ 172,610 $ 176,986 $ 172,610 $ 176,986 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 time frames or other milestones are not achieved. Historically, the Company's systems have performed significantly above their performance warranty thresholds, and there have been no cases in which the Company has had to buy back a system. As of September 30, 2018 and December 31, 2017 , the Company had $5.2 million and $6.4 million , respectively, classified as "Accrued liabilities," and $4.3 million and $3.1 million , respectively, classified as "Other long-term liabilities" in the condensed 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 11 . Equity Investments"). As of September 30, 2018 , the Company has future financing obligations related to these agreements as follows: (In thousands) Amount Year: 2018 (remaining three months) $ 3,840 2019 300 2020 2,900 $ 7,040 Liabilities Associated with Uncertain Tax Positions Total liabilities associated with uncertain tax positions were $20.8 million and $19.4 million as of September 30, 2018 and December 31, 2017 , respectively. These amounts are included within "Other long-term liabilities" in the Company's Condensed 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 September 30, 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 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 Condensed Consolidated Balance Sheets. As of September 30, 2018 and December 31, 2017 , the underfunded status of the Company’s pension plans presented within "Other long-term liabilities" on the Company’s Condensed Consolidated Balance Sheets was $5.1 million and $4.5 million , respectively. The impact of transition assets and obligations and actuarial gains and losses are recorded within "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 nine months ended September 30, 2018 and October 1, 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. On October 9, 2018, the court dismissed the complaint for failure to state a claim, with no further opportunity to amend. The deadline to appeal is November 9, 2018. 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	9 Months Ended
	Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	EQUITY INVESTMENTS The Company's equity investments consist of equity method investments, equity investments with readily determinable fair value and equity investments without readily determinable fair value . Equity Method Investments 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. 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. 8point3 Energy Partners ("8point3 Group") 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 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 nine months ended September 30, 2018 , the Company received zero and $16.2 million , respectively, in dividend distributions from the 8point3 Group. During the three and nine months ended October 1, 2017 , the Company received $7.6 million and $22.2 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 Condensed 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. On June 19, 2018, the Company completed the sale of its equity interest in the 8point3 Group. 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 within "Other, net" in "Other income (expense), net" of the Condensed Consolidated Statements of Operations for the nine months ended September 30, 2018 , respectively. Dongfang Huansheng Photovoltaic (Jiangsu) Co., Ltd. ("Dongfang") 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 with Readily Determinable Fair Value Enphase Energy, Inc. In August 2018, the Company completed the sale to Enphase of certain assets and intellectual property related to the production of microinverters and received, as a portion of the total consideration in the transaction, 7.5 million shares of Enphase common stock, roughly equivalent to a 7.7% equity ownership interest in Enphase. The Company also received the right to appoint one person to the Enphase board of directors, subject to certain conditions. The Company has concluded that it is not the primary beneficiary of Enphase 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 Enphase that most significantly impact its economic performance. The Company accounts for its investment in Enphase at fair value through net income. Equity Investments without Readily Determinable Fair Value 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. The Company's reassessment of its total investment in Tendril concluded that it continues to constitute a minority stake and remains accounted for under the measurement alternative method. Equity Investments in Project Entities The Company has from time to time maintained noncontrolling interests in its development project entities, which may be accounted for as either equity method investments or measurement alternative method securities depending on whether the Company exercises significant influence over the investee. The Company’s involvement in these entities primarily takes two forms, (i) 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, or (ii) 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 within "Other income (expense), net" of the Condensed Consolidated Statements of Operations. The Company's share of its earnings (losses) from equity investments accounted for under the equity method is reflected as "Equity in earnings (losses) of unconsolidated investees" in its Condensed Consolidated Statements of Operations. Unrealized gains and losses on equity investments are reflected as "Other, net" under other income (expense), net of the Condensed Consolidated Statements of Operations. The carrying value of the Company's equity investments, classified as "Other long-term assets" in its Condensed Consolidated Balance Sheets, are as follows: As of (In thousands) September 30, 2018 December 31, 2017 Equity method investments: Diamond Energy $ 4,419 $ 4,256 Dongfang 34,156 24,562 8point3 — 382,678 Project entities 614 38,504 Total equity method investments 39,189 450,000 Equity investments with readily determinable fair value: Enphase 36,375 — Total equity investments with readily determinable fair value 36,375 — Equity investments without readily determinable fair value: Tendril 22,922 22,922 Project entities 2,958 7,059 Other equity investments without readily determinable fair value 5,859 5,859 Total equity investments without readily determinable fair value 31,739 35,840 Total equity investments $ 107,303 $ 485,840 Related-Party Transactions with Investees Intercompany transactions with investees are as follows: As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 12,894 3,764 Accrued liabilities 4,278 4,161 Contract liabilities — 175 Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Payments made to investees for products/services $ 33,858 $ — $ 54,989 $ — Revenues and fees received from investees for products/services 1 616 4,595 3,915 29,803 1 Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Debt and Credit Sources

Debt and Credit Sources	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt and Credit Sources	DEBT AND CREDIT SOURCES The following table summarizes the Company's outstanding debt on its Condensed Consolidated Balance Sheets: September 30, 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 $ — $ 419,647 $ 419,647 $ 425,000 $ — $ 418,715 $ 418,715 0.875% debentures due 2021 400,000 — 398,234 398,234 400,000 — 397,739 397,739 0.75% debentures due 2018 — — — — 300,000 299,685 — 299,685 CEDA loan 30,000 — 29,044 29,044 30,000 — 28,538 28,538 Non-recourse financing and other debt 1 641,053 65,248 560,012 625,260 466,766 57,131 399,134 456,265 $ 1,496,053 $ 65,248 $ 1,406,937 $ 1,472,185 $ 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 10 . Commitments and Contingencies." As of September 30, 2018 , the aggregate future contractual maturities of the Company's outstanding debt, at face value, were as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Aggregate future maturities of outstanding debt $ 56,779 $ 14,153 $ 17,768 $ 504,055 $ 16,026 $ 887,272 $ 1,496,053 Convertible Debt The following table summarizes the Company's outstanding convertible debt: September 30, 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 $ 419,647 $ 425,000 $ 358,313 $ 418,715 $ 425,000 $ 368,399 0.875% debentures due 2021 398,234 400,000 330,720 397,739 400,000 315,132 0.75% debentures due 2018 — — — 299,685 300,000 299,313 $ 817,881 $ 825,000 $ 689,033 $ 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 sale of its equity interest in the 8point3 Group, 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 September 30, 2018 , the fair value of the Bonds was $32.6 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 September 30, 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 terminated 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 September 30, 2018 and December 31, 2017 , letters of credit issued and outstanding under the 2016 Non-Guaranteed LC Facility totaled $27.9 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 September 30, 2018 and December 31, 2017 , letters of credit issued and outstanding under the 2016 Guaranteed LC Facilities totaled $167.6 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 September 30, 2018 and December 31, 2017 , letters of credit issued and outstanding under the Deutsche Bank Trust facility totaled $1.4 million and $7.1 million , respectively, which were fully collateralized with restricted cash on the Condensed 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 September 30, 2018 and December 31, 2017 , the aggregate carrying value of the Construction Revolver totaled zero and $3.2 million , respectively. As of September 30, 2018 , the Company also had $75.0 million in additional borrowing capacity under other limited recourse construction financing facilities. Subordinated Mezzanine Loan with SunStrong Capital Lender LLC, an indirect subsidiary of Hannon Armstrong Sustainable Infrastructure Capital, Inc. ("Hannon Armstrong") On August 10, 2018, SunStrong Capital Acquisition, LLC, a wholly-owned subsidiary of the Company (the "Mezzanine Borrower"), and Hannon Armstrong entered into a Loan Agreement (the “Mezzanine Loan Agreement”) under which the Mezzanine Borrower borrowed a subordinated, mezzanine loan of $110.5 million (the “Mezzanine Loan”). The Mezzanine Loan was used to fund reserve accounts or otherwise reserved until the satisfaction of certain conditions precedent, retire certain preferred equity, and pay fees, expenses and transaction costs. The remaining amounts were distributed by the Mezzanine Borrower to the Company. The Mezzanine Loan may not be prepaid except for certain mandatory prepayments. An optional prepayment is allowed during the period after December 31, 2018 and prior to June 30, 2019. During this period, the Mezzanine Borrower may prepay an amount equal to the sum of all of the outstanding principal and accrued and unpaid interest, plus an amount equal to 5.0% of the then outstanding principal of the Mezzanine Loan, and plus Hannon Armstrong’s reasonable documented costs and expenses in connection with negotiation and documentation of the Mezzanine Loan Agreement. The obligations under the Mezzanine Loan Agreement are secured by the assets of, and equity in, the Mezzanine Borrower. The Company has agreed to further indemnify Hannon Armstrong for losses related to breaches of certain representations and warranties, the modification, termination or delinquency of certain residential solar project leases, and reassessments of property taxes related to the leased property. The Mezzanine Loan will bear interest at a rate of 12% per annum, payable on the last business day of each March, June, September and December during the term, on the date of any prepayment with respect to the principal amount of the Mezzanine Loan being prepaid, and on the maturity date of August 10, 2043 . The subordinated Mezzanine Loan will be repaid with revenue from the residential lease portfolio that is distributed to Mezzanine Borrower following distributions to tax equity partners and the repayment of senior debt. The Mezzanine Loan Agreement includes representations and warranties, covenants, and events of default customary for financing transactions of this type. 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 Condensed 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 Condensed 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) September 30, 2018 December 31, 2017 Balance Sheet Classification Residential Lease Program: Bridge loans $ 15,788 $ 17,068 Short-term debt and Long-term debt Long-term loans 543,531 356,622 Short-term debt and Long-term debt Tax equity partnership flip facilities 106,971 119,415 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 18,176 3,240 Short-term debt and Long-term debt Arizona loan 6,833 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 nine months ended September 30, 2018 , the Company had net repayments of $0.9 million and $1.4 million , respectively, in connection with these loans. During the three and nine months ended October 1, 2017 , the Company had net proceeds of $4.0 million and $9.6 million , respectively, in connection with these loans. As of September 30, 2018 and December 31, 2017 , the aggregate carrying amount of these loans, presented within "Short-term debt" and "Long-term debt" on the Company's Condensed Consolidated Balance Sheets, was $15.8 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 25 years. The Mezzanine Loan may not be prepaid except for certain mandatory prepayments and in addition, certain prepayments may be made during the period after December 31, 2018 and prior to June 30, 2019. The remaining long-term loans 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 nine months ended September 30, 2018 , the Company had net proceeds of $116.0 million and $173.6 million , respectively, in connection with these loans. During the three and nine months ended October 1, 2017 , the Company had net proceeds of $46.8 million and $68.8 million , respectively, in connection with these loans. As of September 30, 2018 , and December 31, 2017 , the aggregate carrying amount of these loans, presented within "Short-term debt" and "Long-term debt" on the Company's Condensed Consolidated Balance Sheets, was $543.5 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 condensed 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 Condensed Consolidated Balance Sheets. During the three and nine months ended September 30, 2018 , the Company had net contributions of $27.8 million and $88.5 million , respectively, under these facilities and attributed losses of $24.1 million and $92.4 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 nine months ended October 1, 2017 , the Company had net contributions of $39.8 million and $128.0 million , respectively, under these facilities and attributed losses of $24.7 million and $61.0 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 September 30, 2018 and December 31, 2017 , the aggregate carrying amount of these facilities, presented within “Redeemable noncontrolling interests in subsidiaries” and “Noncontrolling interests in subsidiaries” on the Company’s Condensed Consolidated Balance Sheets, was $107.0 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 September 30, 2018 and December 31, 2017 , the aggregate carrying amount of this facility, presented within "Short-term debt" and "Long-term debt" on the Company's Condensed 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 September 30, 2018 and December 31, 2017 , the aggregate carrying amount under this loan, presented within "Short-term debt" and "Long-term debt" on the Company's Condensed Consolidated Balance Sheets, was $6.8 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 7 . Leasing" for discussion of the Company’s sale-leaseback arrangements accounted for under the financing method.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 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 September 30, 2018 and December 31, 2017 , all of which utilize Level 2 inputs under the fair value hierarchy: (In thousands) Balance Sheet Classification September 30, 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 $ 281 $ 2,518 Interest rate contracts Other long-term assets 2,142 — $ 2,423 $ 2,518 Liabilities: Derivatives designated as hedging instruments: Interest rate contracts Other long-term liabilities $ 44 $ 715 $ 44 $ 715 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Accrued liabilities $ 322 $ 1,452 Interest rate contracts Other long-term liabilities 217 459 $ 539 $ 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 September 30, 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 Condensed 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 September 30, 2018 , to hedge balance sheet exposure, the Company held forward contracts with an aggregate notional value of $52.1 million . The maturity dates of these contracts are in October 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 September 30, 2018 and December 31, 2017 , the Company had interest rate swap agreements designated as cash flow hedges with aggregate notional values of $6.8 million and $58.1 million , respectively, and interest rate swap agreements not designated as cash flow hedges with aggregate notional values of $131.3 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 Condensed 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	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2018 , the Company's income tax provision of $3.7 million on a loss before income taxes and equity in earnings of unconsolidated investees of $108.7 million was primarily due to projected tax expense in foreign jurisdictions that are profitable. The Company's income tax benefit of $5.5 million in the three months ended October 1, 2017 on a loss before income taxes and equity in earnings of unconsolidated investees of $93.1 million was primarily due to the related tax effects of the carryback of fiscal 2016 net operating losses to fiscal 2015 U.S. tax returns, partially offset by projected tax expense in profitable jurisdictions. For the nine months ended September 30, 2018 , the Company's income tax provision of $9.4 million on a loss before income taxes and equity in earnings of unconsolidated investees of $718.9 million was primarily due to projected tax expense in foreign jurisdictions that are profitable. The Company's income tax benefit of $1.1 million in the nine months ended October 1, 2017 on a loss before income taxes and equity in earnings of unconsolidated investees of $444.5 million was primarily due to the related tax effects of the carryback of fiscal 2016 net operating losses to fiscal 2015 U.S. tax returns, partially offset by projected tax expense in profitable jurisdictions. For the three and nine months ended September 30, 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	9 Months Ended
	Sep. 30, 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 Nine Months Ended (In thousands, except per share amounts) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Basic net loss per share: Numerator Net loss attributable to stockholders $ (89,826 ) $ (46,229 ) $ (652,917 ) $ (356,470 ) Denominator Basic weighted-average common shares 141,027 139,517 140,722 139,289 Basic net loss per share $ (0.64 ) $ (0.33 ) $ (4.64 ) $ (2.56 ) Diluted net loss per share: Numerator Net loss available to common stockholders $ (89,826 ) $ (46,229 ) $ (652,917 ) $ (356,470 ) Denominator Dilutive weighted-average common shares 141,027 139,517 140,722 139,289 Diluted net loss per share $ (0.64 ) $ (0.33 ) $ (4.64 ) $ (2.56 ) 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 Nine Months Ended (In thousands) September 30, 2018 1 October 1, 2017 1 September 30, 2018 1 October 1, 2017 1 Restricted stock units 4,390 4,302 5,518 4,302 Upfront Warrants (held by Total) 9,532 1,406 9,532 1,406 4.00% debentures due 2023 13,922 13,922 13,922 13,922 0.75% debentures due 2018 — 12,026 6,696 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 nine months ended September 30, 2018 and October 1, 2017 , the inclusion of all potentially 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	9 Months Ended
	Sep. 30, 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 Condensed Consolidated Statements of Operations: Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Cost of Residential revenue $ 352 $ 869 $ 1,018 $ 1,393 Cost of Commercial revenue 455 750 1,408 1,292 Cost of Power Plant revenue 464 1,256 1,528 2,426 Research and development 764 1,661 4,764 4,225 Sales, general and administrative 4,355 4,863 13,074 16,044 Total stock-based compensation expense $ 6,390 $ 9,399 $ 21,792 $ 25,380 The following table summarizes the consolidated stock-based compensation expense by type of award: Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Restricted stock units $ 6,385 $ 8,905 $ 21,619 $ 25,816 Change in stock-based compensation capitalized in inventory 5 494 173 (436 ) Total stock-based compensation expense $ 6,390 $ 9,399 $ 21,792 $ 25,380

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 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. In May 2018, the Company announced its proposed plan to change the corporate structure into upstream and downstream business units to better align and focus resources. Even though the Company has made significant progress in adjusting its business processes to the new structure, full alignment primarily with regard to accounting systems and associated tracking of actual performance of the business units is expected to be completed by the first quarter of fiscal 2019. During the three and nine months ended September 30, 2018 , discrete financial information reflecting actual results of the business units was not available nor reviewed by the CODM for purposes of assessing their performance and making decisions about resource allocation. As such, the Company continued to report its segment information based on the three segments described above. Earnings 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 a portion of 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 10 . 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. Gain on business divestiture In the third quarter of fiscal 2018, the Company entered into a transaction pursuant to which the Company sold certain assets and intellectual property related to the production of microinverters for purchase consideration comprised of both cash and stock. In connection with this sale, the Company recognized a gain relating to this business divestiture. Management believes that it is appropriate to exclude this gain from the Company’s segment results as they not reflective of ongoing segment results. Unrealized loss on equity investments In connection with the divestment of the Company's microinverter business in the third quarter of fiscal 2018, the Company received a portion of the consideration in the form of common stock. The Company recognizes adjustments related to the fair value of equity investments with readily determinable fair value based on the changes in the stock price of these equity investments at every reporting period. Under GAAP, unrealized gains and losses due to changes in stock prices for these securities are recorded in earnings while under International Financial Reporting Standards ("IFRS"), an election can be made to recognize such gains and losses in other comprehensive income. Such an election was made by Total S.A., a foreign registrant which reports under the IFRS. Management believes that excluding the unrealized gain or loss on the equity investments is consistent with the Company's reporting process as part of its status as a consolidated subsidiary of Total S.A. and better reflects the Company's ongoing segment results. Acquisition-related and other costs In connection with the acquisition of certain assets of SolarWorld Americas, Inc. ("SolarWorld Americas"), which closed on October 1, 2018, the Company incurred certain acquisition-related costs including legal and accounting fees. Management believes that it is appropriate to exclude these costs from the Company’s segment results as they would not have otherwise been incurred as part of its business operations and are therefore not reflective of ongoing segment 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 presents 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 $ 195,270 $ 144,594 $ 103,567 $ 28,199 14.4 % $ (5,234 ) (3.6 )% $ (2,178 ) (2.1 )% 8point3 Energy Partners — — — — — — Utility and power plant projects — 114 247 — (155 ) (7 ) Sale-leaseback transactions — (15,529 ) — — 2,492 — Impairment of residential lease assets — — — 4,679 — — Cost of above-market polysilicon — — — (4,163 ) (6,194 ) (4,271 ) Stock-based compensation — — — (352 ) (455 ) (464 ) Amortization of intangible assets — — — (653 ) (767 ) (722 ) GAAP $ 195,270 $ 129,179 $ 103,814 $ 27,710 14.2 % $ (10,313 ) (8.0 )% $ (7,642 ) (7.4 )% 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 $ 151,913 $ 157,751 $ 223,927 $ 32,633 21.5 % $ 25,500 16.2 % $ 10,097 4.5 % 8point3 Energy Partners — 8,073 1,146 2 1,477 608 Utility and power plant projects — — (5,562 ) — — 554 Sale-leaseback transactions — (51,412 ) — — (10,701 ) 32 Cost of above-market polysilicon — — — (4,751 ) (6,996 ) (21,714 ) Stock-based compensation — — — (869 ) (750 ) (1,256 ) Amortization of intangible assets — — — (847 ) (821 ) (899 ) Non-cash interest expense — — — (2 ) (3 ) (5 ) GAAP $ 151,913 $ 114,412 $ 219,511 $ 26,166 17.2 % $ 7,706 6.7 % $ (12,583 ) (5.7 )% Nine 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 $ 569,883 $ 409,726 $ 309,924 $ 104,447 18.3 % $ 11,163 2.7 % $ (16,551 ) (5.3 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 839 2,866 — 614 61 Sale-leaseback transactions — (32,327 ) — — 5,810 80 Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 12,683 — — Cost of above-market polysilicon — — — (14,241 ) (18,294 ) (17,462 ) Stock-based compensation — — — (1,018 ) (1,408 ) (1,529 ) Amortization of intangible assets — — — (2,622 ) (2,200 ) (2,255 ) Depreciation of idle equipment — — — (224 ) (216 ) (281 ) GAAP $ 569,883 $ 380,387 $ 318,978 $ 6,482 1.1 % $ (106,141 ) (27.9 )% $ (190,553 ) (59.7 )% Nine 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 $ 442,413 $ 397,551 $ 464,599 $ 84,761 19.2 % $ 37,917 9.5 % $ 15,083 3.2 % 8point3 Energy Partners — (7,159 ) 2,734 7 1,741 846 Utility and power plant projects — (328 ) (48,081 ) — (328 ) (44,956 ) Sale-leaseback transactions — (78,380 ) (30,437 ) — (5,811 ) 556 Cost of above-market polysilicon — — — (13,833 ) (19,128 ) (52,141 ) Stock-based compensation — — — (1,393 ) (1,292 ) (2,426 ) Amortization of intangible assets — — — (2,931 ) (2,329 ) (2,441 ) Non-cash interest expense — — — (8 ) (8 ) (14 ) GAAP $ 442,413 $ 311,684 $ 388,815 $ 66,603 15.1 % $ 10,762 3.5 % $ (85,493 ) (22.0 )% Three Months Ended Nine Months Ended (In thousands): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Adjusted EBITDA as reviewed by CODM Distributed Generation: Residential $ 53,471 $ 48,486 $ 178,896 $ 135,298 Commercial (4,979 ) 24,264 6,830 31,557 Power Plant 5,555 14,454 14,655 18,526 Total Segment Adjusted EBITDA as reviewed by CODM 54,047 87,204 200,381 185,381 Reconciliation to Condensed Consolidated Statements of Operations: 8point3 Energy Partners — 5,147 8,485 (70,860 ) Utility and power plant projects (162 ) 554 675 (45,284 ) Sale-leaseback transactions (2,258 ) (12,574 ) (7,818 ) (10,827 ) Impairment of property, plant and equipment — — (369,168 ) — Impairment of residential lease assets 1 (50,735 ) — (146,234 ) — Cost of above-market polysilicon (14,628 ) (33,461 ) (49,997 ) (85,102 ) Stock-based compensation (6,390 ) (9,399 ) (21,791 ) (25,380 ) Amortization of intangible assets (2,142 ) (3,026 ) (7,077 ) (10,279 ) Depreciation of idle equipment — — (721 ) — Gain on business divestiture 59,347 — 59,347 — Unrealized loss on equity investments (6,225 ) — (6,225 ) — Acquisition-related and other costs (20,869 ) — (20,869 ) — Non-cash interest expense (13 ) (33 ) (58 ) (103 ) Restructuring expense (3,923 ) (3,517 ) (18,604 ) (18,276 ) IPO-related costs — — — 82 Equity in earnings of unconsolidated investees 1,500 (16,759 ) 17,059 (26,084 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests (24,085 ) (24,609 ) (92,434 ) (60,832 ) Cash interest expense, net of interest income (20,136 ) (19,492 ) (61,810 ) (57,907 ) Depreciation (24,754 ) (43,161 ) (99,313 ) (123,010 ) Corporate and unallocated items (47,305 ) (19,928 ) (102,731 ) (95,978 ) Loss before taxes and equity in earnings of unconsolidated investees $ (108,731 ) $ (93,054 ) $ (718,903 ) $ (444,459 ) 1 For the three and nine months ended September 30, 2018 , the Company recorded in aggregate an impairment of residential leased assets of $53.5 million and $170.9 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 $55.4 million and $158.9 million for the three and nine months ended September 30, 2018 , respectively. In the three and nine months of fiscal 2018, the Company also recorded $4.7 million and $12.7 million of depreciation savings, respectively, as a result of the impairment charge recognized in the prior period. Three Months Ended Nine Months Ended (As a percentage of total revenue): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Significant Customers: Business Segment Avangrid Renewables, LLC Power Plant n/a 24 % n/a 10 % Three Months Ended Nine Months Ended (As a percentage of total revenue): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Revenue by geography: United States 71 % 81 % 69 % 79 % Japan 5 % 3 % 4 % 6 % Rest of World 24 % 16 % 27 % 15 % 100 % 100 % 100 % 100 %

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	On April 18, 2018, the Company announced that it had entered into a Sale and Purchase Agreement (the “Sale and Purchase Agreement”) on April 16, 2018, pursuant to which it agreed to purchase all of SolarWorld AG's shares of stock in SolarWorld Americas and SolarWorld Industries Deutschland GmbH’s partnership interest in SolarWorld Industries America LP. On August 21, 2018, the parties to the Sale and Purchase Agreement agreed to terminate the Sale and Purchase Agreement on the terms and conditions described in a Mutual General Release and Agreement to Terminate the Sale and Purchase Agreement. On the same date, the Company and SolarWorld Americas entered into an Asset Purchase Agreement (the "Asset Purchase Agreement"), pursuant to which the Company, through its wholly owned subsidiary, agreed to purchase certain assets of SolarWorld Americas in exchange for consideration of $26.0 million , subject to certain closing and post-closing adjustments and other contingent payments. The closing of the asset acquisition occurred on October 1, 2018. The Company is currently in the process of evaluating the business combination accounting considerations, including the consideration transferred and the initial purchase price allocation.

Divestiture (Notes)

Divestiture (Notes)	3 Months Ended
	Sep. 30, 2018
Divestiture [Abstract]
Business divestiture	<div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Divestment of Microinverter Business</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On </font><font style="font-family:inherit;font-size:10pt;">August 9, 2018</font><font style="font-family:inherit;font-size:10pt;">, the Company completed the sale to Enphase of certain assets and intellectual property related to the production of microinverters in exchange for </font><font style="font-family:inherit;font-size:10pt;">$25.0 million</font><font style="font-family:inherit;font-size:10pt;"> in cash and </font><font style="font-family:inherit;font-size:10pt;">7.5 million</font><font style="font-family:inherit;font-size:10pt;"> shares of Enphase common stock (the “Closing Shares”), pursuant to an Asset Purchase Agreement (the "Purchase Agreement") entered into on </font><font style="font-family:inherit;font-size:10pt;">June 12, 2018</font><font style="font-family:inherit;font-size:10pt;">. The Company received the Closing Shares and </font><font style="font-family:inherit;font-size:10pt;">$15.0 million</font><font style="font-family:inherit;font-size:10pt;"> cash payment upon closing, and expects to receive the final </font><font style="font-family:inherit;font-size:10pt;">$10.0 million</font><font style="font-family:inherit;font-size:10pt;"> cash payment of the purchase price on or before December 10, 2018.</font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div><div style="line-height:120%;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In addition, in connection with the closing of the Purchase Agreement, Enphase and the Company entered into a master supply agreement ("MSA") under which SunPower will exclusively procure module-level power electronics and related equipment for use in the U.S. residential market from Enphase for a period of five years. The MSA contains certain minimum volume and pricing commitments and exclusivity provisions, the breach of which would entitle Enphase to certain liquidated damages. The initial term of the MSA is through December 31, 2023, and the MSA term shall automatically be extended for successive two-year periods unless either party provides written notice of non-renewal. The MSA also includes customary provisions relating to requirements forecasting, warranty, liability, and quality assurance provisions. In accordance with the Company’s consideration of the terms of this arrangement and analysis of market pricing for products covered by the MSA, the Company believes the MSA is consistent with market-based terms observed in the module-level power electronics market.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div><div style="line-height:120%;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In connection with the closing of the Purchase Agreement, the Company and Enphase also entered in a Stockholders Agreement to establish certain SunPower rights and obligations related to the Closing Shares, including SunPower's right to appoint one person to the Enphase board of directors, a six-month lock up period, certain additional transfer restrictions on the Closing Shares, registration rights, and voting, standstill and other undertakings by SunPower.</font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Upon closing of this transaction, the Company recognized a gain which is summarized in the following table:</font></div><div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:center;text-indent:0px;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"><tr><td colspan="5" rowspan="1"></td></tr><tr><td style="width:556px;" rowspan="1" colspan="1"></td><td style="width:6px;" rowspan="1" colspan="1"></td><td style="width:9px;" rowspan="1" colspan="1"></td><td style="width:106px;" rowspan="1" colspan="1"></td><td style="width:4px;" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">As of</font></div></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(In thousands)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">August 9, 2018</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash consideration</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Closing shares</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,600</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less transaction costs</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,743</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total consideration</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">65,857</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Assets sold</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,510</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gain on business divestiture</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">59,347</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-indent:36px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company utilized the quoted price in active markets for the acquired Enphase common stock (a Level 1 input under the fair value measurement standards) to value the Closing Shares. During </font><font style="font-family:inherit;font-size:10pt;">the three and nine months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;">September 30, 2018</font><font style="font-family:inherit;font-size:10pt;">, the Company recognized a </font><font style="font-family:inherit;font-size:10pt;">$59.3 million</font><font style="font-family:inherit;font-size:10pt;"> gain on business divestiture included on the Condensed Consolidated Statements of Operations.</font></div></div>" id="sjs-B4">&lt;div style="font-family:Times New Roman;font-size:10pt;">&lt;div style="line-height:120%;text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;">Divestment of Microinverter Business&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">On &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">August&#160;9, 2018&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">, the Company completed the sale to Enphase of certain assets and intellectual property related to the production of microinverters in exchange for &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">$25.0 million&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> in cash and &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">7.5 million&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> shares of Enphase common stock (the &#8220;Closing Shares&#8221;), pursuant to an Asset Purchase Agreement (the "Purchase Agreement") entered into on &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">June&#160;12, 2018&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">. The Company received the Closing Shares and &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">$15.0 million&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> cash payment upon closing, and expects to receive the final &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">$10.0 million&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> cash payment of the purchase price on or before December 10, 2018.&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-indent:48px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">In addition, in connection with the closing of the Purchase Agreement, Enphase and the Company entered into a master supply agreement ("MSA") under which SunPower will exclusively procure module-level power electronics and related equipment for use in the U.S. residential market from Enphase for a period of five years. The MSA contains certain minimum volume and pricing commitments and exclusivity provisions, the breach of which would entitle Enphase to certain liquidated damages. The initial term of the MSA is through December 31, 2023, and the MSA term shall automatically be extended for successive two-year periods unless either party provides written notice of non-renewal. The MSA also includes customary provisions relating to requirements forecasting, warranty, liability, and quality assurance provisions. In accordance with the Company&#8217;s consideration of the terms of this arrangement and analysis of market pricing for products covered by the MSA, the Company believes the MSA is consistent with market-based terms observed in the module-level power electronics market.&lt;/font>&lt;/div>&lt;div style="line-height:120%;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-indent:48px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">In connection with the closing of the Purchase Agreement, the Company and Enphase also entered in a Stockholders Agreement to establish certain SunPower rights and obligations related to the Closing Shares, including SunPower's right to appoint one person to the Enphase board of directors, a six-month lock up period, certain additional transfer restrictions on the Closing Shares, registration rights, and voting, standstill and other undertakings by SunPower.&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Upon closing of this transaction, the Company recognized a gain which is summarized in the following table:&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:left;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-align:center;text-indent:0px;font-size:10pt;">&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;">&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;">&lt;tr>&lt;td colspan="5" rowspan="1">&lt;/td>&lt;/tr>&lt;tr>&lt;td style="width:556px;" rowspan="1" colspan="1">&lt;/td>&lt;td style="width:6px;" rowspan="1" colspan="1">&lt;/td>&lt;td style="width:9px;" rowspan="1" colspan="1">&lt;/td>&lt;td style="width:106px;" rowspan="1" colspan="1">&lt;/td>&lt;td style="width:4px;" rowspan="1" colspan="1">&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1">&lt;div style="text-align:center;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;">As of&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;">(In thousands)&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1">&lt;div style="text-align:center;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;">August&#160;9, 2018&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Cash consideration&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">$&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">25,000&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Closing shares&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">42,600&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Less transaction costs&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">(1,743&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">)&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Total consideration&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">65,857&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Assets sold&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">(6,510&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">)&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;tr>&lt;td style="vertical-align:bottom;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">Gain on business divestiture&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1">&lt;div style="overflow:hidden;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&#160;&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">$&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1">&lt;div style="text-align:right;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">59,347&lt;/font>&lt;/div>&lt;/td>&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1">&lt;div style="text-align:left;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;/td>&lt;/tr>&lt;/table>&lt;/div>&lt;/div>&lt;div style="line-height:120%;text-align:center;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">&lt;br clear="none"/>&lt;/font>&lt;/div>&lt;div style="line-height:120%;text-indent:36px;font-size:10pt;">&lt;font style="font-family:inherit;font-size:10pt;">The Company utilized the quoted price in active markets for the acquired Enphase common stock (a Level 1 input under the fair value measurement standards) to value the Closing Shares. During &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">the three and nine months ended&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">September&#160;30, 2018&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">, the Company recognized a &lt;/font>&lt;font style="font-family:inherit;font-size:10pt;">$59.3 million&lt;/font>&lt;font style="font-family:inherit;font-size:10pt;"> gain on business divestiture included on the Condensed Consolidated Statements of Operations.&lt;/font>&lt;/div>&lt;/div>

The Company and Summary of Si_2

The Company and Summary of Significant Accounting Policies The Company and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation The condensed 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 condensed consolidated financial statements and the accompanying notes.
Fiscal Years	Fiscal Periods 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 Company's third quarter of fiscal 2018 ended on September 30, 2018 , while its third quarter of fiscal 2017 ended on October 1, 2017 . The third quarters of fiscal 2018 and 2017 were both 13-week quarters. The Company's first nine months of fiscal 2018 and 2017 were both 39-week periods.
Management Estimates	Management Estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Significant estimates in these condensed consolidated financial statements include 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.
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	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. This evaluation includes consideration of technology obsolescence that may indicate that the carrying value of such assets may not be recoverable. The 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. 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, and (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 nine months ended September 30, 2018 , see "Note 6 . Balance Sheet Components-Impairment of Property, Plant and Equipment" and "Note 7 . 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 Impact 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. 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 its performance creates or enhances an energy generation asset controlled by the customer. The Company uses an input method based on cost incurred as it believes that this method most accurately reflects 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 (generally federal and/or state investment tax credits and accelerated depreciation), the Company views the sale 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 10 . 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. Variable consideration is estimated at its most likely amount to the extent that 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 its customers' electrical energy production over the life of the system. The Company determines if the post-installation systems monitoring and maintenance qualifies as a separate performance obligation. Post-installation monitoring and maintenance is 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	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.
Revenue, Transaction Price Measurement, Tax Exclusion [Policy Text Block]	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 Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts [Policy Text Block]	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, the Company manages its financing receivables on an aggregate basis when assessing credit risk. The Company also considers the credit risk profile for its lease customers to be homogeneous due to the criteria it 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. The Company maintains reserve percentages on past-due financing receivables 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. Additionally, the Company continues to evaluate the potential for allowances on financing receivables should events and circumstances 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 a portion of its interest in its residential lease portfolio. The Company evaluates the collectability of these financing receivables, applying estimates and judgments about future cash flows using an income approach defined as Level 3 inputs under fair value measurement standards to determine whether an additional allowance for losses is required. The income approach, specifically a discounted cash flow analysis, includes 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 an evaluation, the Company would recognize an allowance for losses on the condensed consolidated statement of operations. For additional information see "Note 7. Leasing— Impairment of Residential Lease Assets. "

The Company and Summary of Si_3

The Company and Summary of Significant Accounting Policies The Company and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	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 October 1, 2017 (In thousands except per share) As Reported Adoption of ASC 606 As Adjusted Revenue: Solar power systems, components, and other $ 427,049 $ 9,990 $ 437,039 Residential leasing 50,142 (1,345 ) 48,797 Cost of revenue: Solar power systems, components, and other 428,056 3,882 431,938 Residential leasing 33,477 (868 ) 32,609 Gross margin 15,658 5,631 21,289 Interest expense (21,898 ) (134 ) (22,032 ) Other, net (1,406 ) 1,070 (336 ) Other expense, net (22,668 ) 936 (21,732 ) Loss before income taxes and equity in earnings of unconsolidated investees (99,621 ) 6,567 (93,054 ) Provision for income taxes 5,457 — 5,457 Equity in earnings of unconsolidated investees 15,308 1,451 16,759 Net loss (78,856 ) 8,018 (70,838 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 24,609 — 24,609 Net loss attributable to stockholders (54,247 ) 8,018 (46,229 ) Net loss per share attributable to stockholders: Basic $ (0.39 ) $ 0.06 $ (0.33 ) Diluted $ (0.39 ) $ 0.06 $ (0.33 ) Nine Months Ended October 1, 2017 (In thousands except per share) As Reported Adoption of ASC 606 As Adjusted Revenue: Solar power systems, components, and other $ 1,063,622 $ (66,800 ) $ 996,822 Residential leasing 150,091 (4,001 ) 146,090 Cost of revenue: Solar power systems, components, and other 1,113,169 (60,163 ) 1,053,006 Residential leasing 100,583 (2,549 ) 98,034 Gross margin (39 ) (8,089 ) (8,128 ) Interest expense (65,037 ) (402 ) (65,439 ) Other, net (19,340 ) (69,768 ) (89,108 ) Other expense, net (82,416 ) (70,170 ) (152,586 ) Loss before income taxes and equity in earnings of unconsolidated investees (366,200 ) (78,259 ) (444,459 ) Provision for income taxes 1,073 — 1,073 Equity in earnings of unconsolidated investees 21,809 4,275 26,084 Net loss (343,318 ) (73,984 ) (417,302 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests 60,832 — 60,832 Net loss attributable to stockholders (282,486 ) (73,984 ) (356,470 ) Net loss per share attributable to stockholders: Basic $ (2.03 ) $ (0.53 ) $ (2.56 ) Diluted $ (2.03 ) $ (0.53 ) $ (2.56 ) Nine Months Ended October 1, 2017 (In thousands) As Reported Adoption of ASC 606 As Adjusted Net loss $ (343,318 ) $ (73,984 ) $ (417,302 ) Adjustments to reconcile net loss to net cash used in operating activities, net of effect of acquisitions: Depreciation and amortization 133,541 (2,550 ) 130,991 Impairment of equity method investment 8,607 72,964 81,571 Equity in earnings of unconsolidated investees (21,809 ) (4,275 ) (26,084 ) Changes in operating assets and liabilities, net of effect of acquisitions: Accounts receivable 34,776 4,502 39,278 Costs and estimated earnings in excess of billings 13,551 (13,551 ) — Contract assets — 3,556 3,556 Project assets (62,024 ) (7,119 ) (69,143 ) Prepaid expenses and other assets 150,628 (54,201 ) 96,427 Long-term financing receivables, net (91,499 ) 133 (91,366 ) Accounts payable and other accrued liabilities (228,368 ) 7,738 (220,630 ) Billings in excess of costs and estimated earnings (68,702 ) 68,702 — Customer advances 106,713 (106,713 ) — Contract liabilities — 104,798 104,798 Net cash used in operating activities (315,304 ) — (315,304 ) Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents (136,259 ) — (136,259 ) 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 377,953 — 377,953

Transactions with Total and T_2

Transactions with Total and Total S.A. (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	The following related party balances and amounts are associated with transactions entered into with Total and its Affiliates: As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable $ 4,965 $ 2,366 Contract assets $ 199 $ 154 Contract liabilities, current portion 1 $ 16,077 $ 12,744 Contract liabilities, net of current portion 1 $ 50,442 $ 68,880 1 Refer to Note 10 . Commitments and Contingencies - Advances from Customers. Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Revenue: EPC, O&M, and components revenue $ 4,980 $ 12,500 $ 23,079 $ 19,683 Cost of revenue: EPC, O&M, and components cost of revenue $ 3,967 $ 9,793 $ 13,155 $ 14,198 Research and development expense: Offsetting contributions received under the R&D Agreement $ 3 $ (15 ) $ (84 ) $ (119 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,393 $ 1,481 $ 4,176 $ 4,860 Interest expense incurred on the 0.75% debentures due 2018 $ — $ 375 $ 547 $ 1,125 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,641 $ 1,641 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 3,000 $ 3,000 As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 12,894 3,764 Accrued liabilities 4,278 4,161 Contract liabilities — 175 Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Payments made to investees for products/services $ 33,858 $ — $ 54,989 $ — Revenues and fees received from investees for products/services 1 616 4,595 3,915 29,803 1 Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Revenue from Contracts with C_2

Revenue from Contracts with Customers Revenue from Contracts with Customers (Tables)	9 Months Ended
	Sep. 30, 2018
Disaggregation of Revenue [Abstract]
Disaggregation of Revenue	The following tables represent a disaggregation of revenue from contracts with customers for the three and nine months ended September 30, 2018 and October 1, 2017 along with the reportable segment for each category: Three Months Ended (In thousands) Residential Commercial Power Plant Category September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Module and component sales $ 122,235 $ 100,674 $ 66,191 $ 52,162 $ 46,202 $ 69,024 Solar power systems sales and EPC services 840 533 49,800 51,094 47,774 142,047 Operations and maintenance 2,335 1,909 1,407 1,295 9,249 7,807 Leasing 1 69,860 48,797 11,781 9,861 589 633 Revenue $ 195,270 $ 151,913 $ 129,179 $ 114,412 $ 103,814 $ 219,511 1 Leasing revenue is accounted for in accordance with the lease accounting guidance. Nine Months Ended (In thousands) Residential Commercial Power Plant Category September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Module and component sales $ 335,083 $ 291,187 $ 192,322 $ 119,318 $ 165,292 $ 134,529 Solar power systems sales and EPC services 1,765 1,353 151,194 163,844 123,994 227,905 Operations and maintenance 4,830 3,783 4,291 3,297 27,892 24,098 Leasing 1 228,205 146,090 32,580 25,225 1,800 2,283 Revenue $ 569,883 $ 442,413 $ 380,387 $ 311,684 $ 318,978 $ 388,815 1 Leasing revenue is accounted for in accordance with the lease accounting guidance.
Changes in Estimates	Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Decrease in revenue from net changes in transaction prices $ (7,692 ) $ — $ (12,331 ) $ — Increase (decrease) in revenue from net changes in input cost estimates (1,118 ) — (11,401 ) (786 ) Net increase (decrease) in revenue from net changes in estimates $ (8,810 ) $ — $ (23,732 ) $ (786 ) Number of projects 4 — 7 2 Net change in estimate as a percentage of aggregate revenue for associated projects (5.7 )% — % (6.0 )% (1.7 )%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction	The following table represents the Company's remaining performance obligations as of September 30, 2018 for its 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 $148.4 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) Solar power systems sales and EPC services Constellation 2018 98.0% Miyagi Osato Solar Park Solar power systems sales and EPC services SB Energy and TOTAL Solar 2018 85.0% Distribution Generation Solar power systems sales and EPC services Various 2020 72.4% 1 Power Plant Development Projects Solar power systems sales and EPC services Clearway 2022 60.0% 1 1 Denotes average percentage of revenue recognized.

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2018: Patents and purchased technology $ 42,773 $ (28,274 ) $ 14,499 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 September 30, 2018 , the estimated future amortization expense related to intangible assets with finite useful lives is as follows: (In thousands) Amount Fiscal Year 2018 (remaining three months) $ 2,031 2019 7,704 2020 4,749 Thereafter 15 Total future amortization expense $ 14,499

Balance Sheet Components (Table

Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Schedule of Accounts Receivable	As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable, gross 1,2 $ 253,476 $ 242,327 Less: allowance for doubtful accounts 3 (30,296 ) (35,387 ) Less: allowance for sales returns (4,144 ) (1,974 ) Accounts receivable, net $ 219,036 $ 204,966 1 Includes short-term financing receivables held for sale associated with solar power systems leased of $23.0 million and $19.1 million as of September 30, 2018 and December 31, 2017 , respectively (see "Note 7 . Leasing"). 2 The Company pledged accounts receivable of $1.4 million and $1.7 million as of September 30, 2018 and December 31, 2017 , respectively, to third-party investors as security for the Company's contractual obligations. 3 Includes allowance for losses of $10.2 million on the short-term financing receivables associated with solar power systems leased, out of which $1.7 million and $4.4 million were recognized during the three and nine months ended September 30, 2018 , respectively (see "Note 7 . Leasing"). Inventories
Schedule of Inventory	As of (In thousands) September 30, 2018 December 31, 2017 Raw materials $ 56,853 $ 59,288 Work-in-process 69,554 111,164 Finished goods 256,481 182,377 Inventories $ 382,888 $ 352,829
Schedule of Prepaid Expenses and Other Current Assets	As of (In thousands) September 30, 2018 December 31, 2017 Deferred project costs 1 $ 27,303 $ 33,534 VAT receivables, current portion 10,243 11,561 Deferred costs for solar power systems to be leased 27,359 25,076 Derivative financial instruments 281 2,612 Other receivables 44,301 49,015 Prepaid taxes 580 426 Other prepaid expenses 19,932 23,434 Other current assets 399 551 Prepaid expenses and other current assets $ 130,398 $ 146,209
Schedule of Project Assets	As of (In thousands) September 30, 2018 December 31, 2017 Project assets — plants $ 80,024 $ 90,879 Project assets — land 1,355 12,184 Project assets - plants and land $ 81,379 $ 103,063 Project assets — plants and land, current portion $ 81,215 $ 103,063
Schedule of Property, Plant and Equipment	As of (In thousands) September 30, 2018 December 31, 2017 Manufacturing equipment $ 98,626 $ 406,026 Land and buildings 134,884 197,084 Leasehold improvements 119,301 297,522 Solar power systems 2 487,866 451,678 Computer equipment 100,407 111,183 Furniture and fixtures 10,430 12,621 Construction-in-process 11,630 14,166 Property, plant and equipment, gross 963,144 1,490,280 Less: accumulated depreciation (202,554 ) (342,435 ) Property, plant and equipment, net 1 $ 760,590 $ 1,147,845 1 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. 2 Includes $454.3 million and $419.0 million of solar power systems associated with sale-leaseback transactions under the financing method as of September 30, 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 7 . Leasing").
Schedule of Property, Plant and Equipment by Geographic Region	As of (In thousands) September 30, 2018 December 31, 2017 United States $ 488,128 $ 488,970 Philippines 106,792 325,601 Malaysia 129,295 233,824 Mexico 23,884 80,560 Europe 12,358 18,767 Other 133 123 Property, plant and equipment, net, by geography 1 $ 760,590 $ 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) September 30, 2018 December 31, 2017 Equity investments with readily determinable fair value 36,375 — Equity investments without readily determinable fair value 31,739 35,840 Equity method investments 1 39,189 450,000 Other 2 69,368 60,858 Other long-term assets $ 176,671 $ 546,698
Schedule of Accrued Liabilities	As of (In thousands) September 30, 2018 December 31, 2017 Employee compensation and employee benefits $ 37,367 $ 53,225 Deferred revenue 1 2,008 3,242 Interest payable 14,862 15,396 Short-term warranty reserves 28,211 25,222 Restructuring reserve 10,270 3,886 VAT payables 7,627 8,691 Derivative financial instruments 322 1,452 Legal expenses 26,253 48,503 Taxes payable 21,050 21,307 Liability due to supply agreement 19,098 21,389 Other 34,755 26,895 Accrued liabilities $ 201,823 $ 229,208
Schedule of Other Long-Term Liabilities	As of (In thousands) September 30, 2018 December 31, 2017 Deferred revenue 1 $ 59,024 $ 67,001 Long-term warranty reserves 144,399 156,082 Long-term sale-leaseback financing 513,878 479,597 Unrecognized tax benefits 20,761 19,399 Long-term pension liability 5,078 4,465 Derivative financial instruments 262 1,175 Long-term liability due to supply agreement 45,360 57,611 Other 15,123 18,792 Other long-term liabilities $ 803,885 $ 804,122
Schedule of Accumulated Other Comprehensive Loss	As of (In thousands) September 30, 2018 December 31, 2017 Cumulative translation adjustment $ (9,077 ) $ (6,631 ) Net unrealized gain (loss) on derivatives 1,732 (541 ) Net gain on long-term pension liability adjustment 4,164 4,164 Deferred taxes (420 ) — Accumulated other comprehensive loss $ (3,601 ) $ (3,008 )

Leasing (Tables)

Leasing (Tables)	9 Months Ended
	Sep. 30, 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 Condensed Consolidated Balance Sheets as of September 30, 2018 and December 31, 2017 : As of (In thousands) September 30, 2018 December 31, 2017 Solar power systems leased and to be leased, net 1,2 : Solar power systems leased $ 812,602 $ 749,697 Solar power systems to be leased 18,002 26,830 830,604 776,527 Less: accumulated depreciation and impairment 3 (467,986 ) (407,309 ) Solar power systems leased and to be leased, net $ 362,618 $ 369,218 1 Solar power systems leased and to be leased, net are physically located exclusively in the United States. 2 As of September 30, 2018 and December 31, 2017 , the Company had pledged solar assets with an aggregate book value of $106.4 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 nine months ended September 30, 2018 , the Company recognized a non-cash impairment charge of $68.1 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 September 30, 2018 : (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Minimum future rentals on operating leases placed in service 1 $ 10,262 $ 37,851 $ 37,933 $ 38,019 $ 38,108 $ 515,175 $ 677,348 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 September 30, 2018 and December 31, 2017 , the Company's net investment in sales-type leases presented within "Accounts receivable, net" and "Long-term financing receivables, net" on the Company's Condensed Consolidated Balance Sheets was as follows: As of (In thousands) September 30, 2018 December 31, 2017 Financing receivables, held for sale 1 : Minimum lease payments receivable 2 $ 860,921 $ 690,249 Unguaranteed residual value 92,146 73,344 Unearned income (145,042 ) (115,854 ) Allowance for estimated losses (396,957 ) (297,972 ) Net financing receivables, held for sale $ 411,068 $ 349,767 Net financing receivables - current, held for sale $ 23,047 $ 19,095 Net financing receivables - non-current held for sale $ 388,021 $ 330,672 1 As of September 30, 2018 and December 31, 2017 , the Company had pledged financing receivables of $110.7 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 $8.3 million and $6.1 million , as of September 30, 2018 and December 31, 2017 , respectively.
Schedule of future maturities of net financing receivables	As of September 30, 2018 , future maturities of net financing receivables for sales-type leases were as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Scheduled maturities of minimum lease payments receivable 1 $ 12,681 $ 45,260 $ 45,630 $ 46,002 $ 46,385 $ 664,963 $ 860,921 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)	9 Months Ended
	Sep. 30, 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 September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 (In thousands) Total Fair Value Level 2 Level 1 Total Fair Value Level 2 Assets Prepaid expenses and other current assets: Derivative financial instruments (Note 13) $ 281 $ 281 $ — $ 2,579 $ 2,579 Other long-term assets: Marketable equity investments (Note 11) 36,375 — 36,375 — — Derivative financial instruments (Note 13) 2,142 2,142 — — — Total assets $ 38,798 $ 2,423 $ 36,375 $ 2,579 $ 2,579 Liabilities Accrued liabilities: Derivative financial instruments (Note 13) $ 322 $ 322 $ — $ 1,452 $ 1,452 Other long-term liabilities: Derivative financial instruments (Note 13) 261 261 — 1,174 1,174 Total liabilities $ 583 $ 583 $ — $ 2,626 $ 2,626

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2018
Restructuring and Related Activities [Abstract]
Schedule of restructuring charges	The following table summarizes the comparative periods-to-date restructuring charges by plan recognized in the Company's Condensed Consolidated Statements of Operations: Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 February 2018 Restructuring Plan: Severance and benefits $ 2,881 $ — $ 13,374 $ — Other costs 1 58 — 398 — Total February 2018 Restructuring Plan 2,939 — 13,772 — December 2016 Plan: Severance and benefits (89 ) 1,702 (804 ) 4,410 Lease and related termination costs — 150 6 707 Other costs 1 71 1,359 2,961 13,186 Total December 2016 Plan (18 ) 3,211 2,163 18,303 August 2016 Plan: Severance and benefits 973 85 2,525 (898 ) Lease and related termination costs — — — 2 Other costs 1 29 242 147 879 Total August 2016 Plan 1,002 327 2,672 (17 ) Legacy Restructuring Plans — (21 ) (3 ) (10 ) Total restructuring charges $ 3,923 $ 3,517 $ 18,604 $ 18,276 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 three and nine months ended September 30, 2018 : Nine Months Ended (In thousands) December 31, 2017 Charges (Benefits) (Payments) Recoveries September 30, 2018 February 2018 Restructuring Plan: Severance and benefits $ — $ 13,374 $ (4,918 ) $ 8,456 Other costs 1 — 398 (398 ) — Total February 2018 Restructuring Plan — 13,772 (5,316 ) 8,456 December 2016 Restructuring Plan: Severance and benefits 1,862 (804 ) (1,010 ) 48 Lease and related termination costs — 6 (6 ) — Other costs 1 54 2,961 (3,015 ) — Total December 2016 Restructuring Plan 1,916 2,163 (4,031 ) 48 August 2016 Restructuring Plan: Severance and benefits 1,735 2,525 (2,748 ) 1,512 Other costs 1 39 147 (121 ) 65 Total August 2016 Restructuring Plan 1,774 2,672 (2,869 ) 1,577 Legacy Restructuring Plans 196 (3 ) (4 ) 189 Total restructuring reserve activities $ 3,886 $ 18,604 $ (12,220 ) $ 10,270 1 Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Future purchase obligations	Future purchase obligations under non-cancellable purchase orders and long-term supply agreements as of September 30, 2018 are as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total 1 Future purchase obligations $ 203,481 $ 264,966 $ 373,290 $ 35,950 $ 34,200 $ 32,550 $ 944,437 1 Total future purchase obligations were composed of $181.4 million related to non-cancellable purchase orders and $763.1 million related to long-term supply agreements.
Schedule of estimated utilization of advances from customers	The estimated utilization of advances from customers included within "Contract liabilities, current portion" and "Contract liabilities, net of current portion" on the Company's Consolidated Balance Sheets as of September 30, 2018 is as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Estimated utilization of advances from customers $ 33,518 $ 20,793 $ 33,441 $ 11,691 $ — $ — $ 99,443
Schedule of product warranty liability	The following table summarizes accrued warranty activity for the three and nine months ended September 30, 2018 and October 1, 2017 : Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Balance at the beginning of the period $ 176,785 $ 172,466 $ 181,303 $ 161,209 Accruals for warranties issued during the period 6,479 7,373 13,979 22,809 Settlements and adjustments during the period (10,654 ) (2,853 ) (22,672 ) (7,032 ) Balance at the end of the period $ 172,610 $ 176,986 $ 172,610 $ 176,986
Future financing commitments	The Company is required to provide certain funding under agreements with unconsolidated investees, subject to certain conditions (see "Note 11 . Equity Investments"). As of September 30, 2018 , the Company has future financing obligations related to these agreements as follows: (In thousands) Amount Year: 2018 (remaining three months) $ 3,840 2019 300 2020 2,900 $ 7,040

Equity Method Investments Equit

Equity Method Investments Equity Method Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Schedule of related party transactions	The following related party balances and amounts are associated with transactions entered into with Total and its Affiliates: As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable $ 4,965 $ 2,366 Contract assets $ 199 $ 154 Contract liabilities, current portion 1 $ 16,077 $ 12,744 Contract liabilities, net of current portion 1 $ 50,442 $ 68,880 1 Refer to Note 10 . Commitments and Contingencies - Advances from Customers. Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Revenue: EPC, O&M, and components revenue $ 4,980 $ 12,500 $ 23,079 $ 19,683 Cost of revenue: EPC, O&M, and components cost of revenue $ 3,967 $ 9,793 $ 13,155 $ 14,198 Research and development expense: Offsetting contributions received under the R&D Agreement $ 3 $ (15 ) $ (84 ) $ (119 ) Interest expense: Guarantee fees incurred under the Credit Support Agreement $ 1,393 $ 1,481 $ 4,176 $ 4,860 Interest expense incurred on the 0.75% debentures due 2018 $ — $ 375 $ 547 $ 1,125 Interest expense incurred on the 0.875% debentures due 2021 $ 547 $ 547 $ 1,641 $ 1,641 Interest expense incurred on the 4.00% debentures due 2023 $ 1,000 $ 1,000 $ 3,000 $ 3,000 As of (In thousands) September 30, 2018 December 31, 2017 Accounts receivable $ — $ 1,275 Accounts payable 12,894 3,764 Accrued liabilities 4,278 4,161 Contract liabilities — 175 Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Payments made to investees for products/services $ 33,858 $ — $ 54,989 $ — Revenues and fees received from investees for products/services 1 616 4,595 3,915 29,803 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)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of debt	The following table summarizes the Company's outstanding debt on its Condensed Consolidated Balance Sheets: September 30, 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 $ — $ 419,647 $ 419,647 $ 425,000 $ — $ 418,715 $ 418,715 0.875% debentures due 2021 400,000 — 398,234 398,234 400,000 — 397,739 397,739 0.75% debentures due 2018 — — — — 300,000 299,685 — 299,685 CEDA loan 30,000 — 29,044 29,044 30,000 — 28,538 28,538 Non-recourse financing and other debt 1 641,053 65,248 560,012 625,260 466,766 57,131 399,134 456,265 $ 1,496,053 $ 65,248 $ 1,406,937 $ 1,472,185 $ 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 10 . Commitments and Contingencies." 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) September 30, 2018 December 31, 2017 Balance Sheet Classification Residential Lease Program: Bridge loans $ 15,788 $ 17,068 Short-term debt and Long-term debt Long-term loans 543,531 356,622 Short-term debt and Long-term debt Tax equity partnership flip facilities 106,971 119,415 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 18,176 3,240 Short-term debt and Long-term debt Arizona loan 6,833 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.
Schedule of maturities of debt	As of September 30, 2018 , the aggregate future contractual maturities of the Company's outstanding debt, at face value, were as follows: (In thousands) Fiscal 2018 (remaining three months) Fiscal 2019 Fiscal 2020 Fiscal 2021 Fiscal 2022 Thereafter Total Aggregate future maturities of outstanding debt $ 56,779 $ 14,153 $ 17,768 $ 504,055 $ 16,026 $ 887,272 $ 1,496,053
Schedule of long-term convertible debt instruments	The following table summarizes the Company's outstanding convertible debt: September 30, 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 $ 419,647 $ 425,000 $ 358,313 $ 418,715 $ 425,000 $ 368,399 0.875% debentures due 2021 398,234 400,000 330,720 397,739 400,000 315,132 0.75% debentures due 2018 — — — 299,685 300,000 299,313 $ 817,881 $ 825,000 $ 689,033 $ 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 Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2018 and December 31, 2017 , all of which utilize Level 2 inputs under the fair value hierarchy: (In thousands) Balance Sheet Classification September 30, 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 $ 281 $ 2,518 Interest rate contracts Other long-term assets 2,142 — $ 2,423 $ 2,518 Liabilities: Derivatives designated as hedging instruments: Interest rate contracts Other long-term liabilities $ 44 $ 715 $ 44 $ 715 Derivatives not designated as hedging instruments: Foreign currency forward exchange contracts Accrued liabilities $ 322 $ 1,452 Interest rate contracts Other long-term liabilities 217 459 $ 539 $ 1,911

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of loss per share	The following table presents the calculation of basic and diluted net loss per share: Three Months Ended Nine Months Ended (In thousands, except per share amounts) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Basic net loss per share: Numerator Net loss attributable to stockholders $ (89,826 ) $ (46,229 ) $ (652,917 ) $ (356,470 ) Denominator Basic weighted-average common shares 141,027 139,517 140,722 139,289 Basic net loss per share $ (0.64 ) $ (0.33 ) $ (4.64 ) $ (2.56 ) Diluted net loss per share: Numerator Net loss available to common stockholders $ (89,826 ) $ (46,229 ) $ (652,917 ) $ (356,470 ) Denominator Dilutive weighted-average common shares 141,027 139,517 140,722 139,289 Diluted net loss per share $ (0.64 ) $ (0.33 ) $ (4.64 ) $ (2.56 )
Schedule of outstanding anti-dilutive potential common stock excluded from loss 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 Nine Months Ended (In thousands) September 30, 2018 1 October 1, 2017 1 September 30, 2018 1 October 1, 2017 1 Restricted stock units 4,390 4,302 5,518 4,302 Upfront Warrants (held by Total) 9,532 1,406 9,532 1,406 4.00% debentures due 2023 13,922 13,922 13,922 13,922 0.75% debentures due 2018 — 12,026 6,696 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 nine months ended September 30, 2018 and October 1, 2017 , the inclusion of all potentially 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)	9 Months Ended
	Sep. 30, 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 Condensed Consolidated Statements of Operations: Three Months Ended Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Cost of Residential revenue $ 352 $ 869 $ 1,018 $ 1,393 Cost of Commercial revenue 455 750 1,408 1,292 Cost of Power Plant revenue 464 1,256 1,528 2,426 Research and development 764 1,661 4,764 4,225 Sales, general and administrative 4,355 4,863 13,074 16,044 Total stock-based compensation expense $ 6,390 $ 9,399 $ 21,792 $ 25,380
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 Nine Months Ended (In thousands) September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Restricted stock units $ 6,385 $ 8,905 $ 21,619 $ 25,816 Change in stock-based compensation capitalized in inventory 5 494 173 (436 ) Total stock-based compensation expense $ 6,390 $ 9,399 $ 21,792 $ 25,380

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
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 $ 195,270 $ 144,594 $ 103,567 $ 28,199 14.4 % $ (5,234 ) (3.6 )% $ (2,178 ) (2.1 )% 8point3 Energy Partners — — — — — — Utility and power plant projects — 114 247 — (155 ) (7 ) Sale-leaseback transactions — (15,529 ) — — 2,492 — Impairment of residential lease assets — — — 4,679 — — Cost of above-market polysilicon — — — (4,163 ) (6,194 ) (4,271 ) Stock-based compensation — — — (352 ) (455 ) (464 ) Amortization of intangible assets — — — (653 ) (767 ) (722 ) GAAP $ 195,270 $ 129,179 $ 103,814 $ 27,710 14.2 % $ (10,313 ) (8.0 )% $ (7,642 ) (7.4 )% 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 $ 151,913 $ 157,751 $ 223,927 $ 32,633 21.5 % $ 25,500 16.2 % $ 10,097 4.5 % 8point3 Energy Partners — 8,073 1,146 2 1,477 608 Utility and power plant projects — — (5,562 ) — — 554 Sale-leaseback transactions — (51,412 ) — — (10,701 ) 32 Cost of above-market polysilicon — — — (4,751 ) (6,996 ) (21,714 ) Stock-based compensation — — — (869 ) (750 ) (1,256 ) Amortization of intangible assets — — — (847 ) (821 ) (899 ) Non-cash interest expense — — — (2 ) (3 ) (5 ) GAAP $ 151,913 $ 114,412 $ 219,511 $ 26,166 17.2 % $ 7,706 6.7 % $ (12,583 ) (5.7 )% Nine 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 $ 569,883 $ 409,726 $ 309,924 $ 104,447 18.3 % $ 11,163 2.7 % $ (16,551 ) (5.3 )% 8point3 Energy Partners — 2,149 6,188 — 2,149 6,188 Utility and power plant projects — 839 2,866 — 614 61 Sale-leaseback transactions — (32,327 ) — — 5,810 80 Impairment of property, plant and equipment — — — (92,543 ) (103,759 ) (158,804 ) Impairment of residential lease assets — — — 12,683 — — Cost of above-market polysilicon — — — (14,241 ) (18,294 ) (17,462 ) Stock-based compensation — — — (1,018 ) (1,408 ) (1,529 ) Amortization of intangible assets — — — (2,622 ) (2,200 ) (2,255 ) Depreciation of idle equipment — — — (224 ) (216 ) (281 ) GAAP $ 569,883 $ 380,387 $ 318,978 $ 6,482 1.1 % $ (106,141 ) (27.9 )% $ (190,553 ) (59.7 )% Nine 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 $ 442,413 $ 397,551 $ 464,599 $ 84,761 19.2 % $ 37,917 9.5 % $ 15,083 3.2 % 8point3 Energy Partners — (7,159 ) 2,734 7 1,741 846 Utility and power plant projects — (328 ) (48,081 ) — (328 ) (44,956 ) Sale-leaseback transactions — (78,380 ) (30,437 ) — (5,811 ) 556 Cost of above-market polysilicon — — — (13,833 ) (19,128 ) (52,141 ) Stock-based compensation — — — (1,393 ) (1,292 ) (2,426 ) Amortization of intangible assets — — — (2,931 ) (2,329 ) (2,441 ) Non-cash interest expense — — — (8 ) (8 ) (14 ) GAAP $ 442,413 $ 311,684 $ 388,815 $ 66,603 15.1 % $ 10,762 3.5 % $ (85,493 ) (22.0 )%
Reconciliation of operating profit (loss) from segments to consolidated	Three Months Ended Nine Months Ended (In thousands): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Adjusted EBITDA as reviewed by CODM Distributed Generation: Residential $ 53,471 $ 48,486 $ 178,896 $ 135,298 Commercial (4,979 ) 24,264 6,830 31,557 Power Plant 5,555 14,454 14,655 18,526 Total Segment Adjusted EBITDA as reviewed by CODM 54,047 87,204 200,381 185,381 Reconciliation to Condensed Consolidated Statements of Operations: 8point3 Energy Partners — 5,147 8,485 (70,860 ) Utility and power plant projects (162 ) 554 675 (45,284 ) Sale-leaseback transactions (2,258 ) (12,574 ) (7,818 ) (10,827 ) Impairment of property, plant and equipment — — (369,168 ) — Impairment of residential lease assets 1 (50,735 ) — (146,234 ) — Cost of above-market polysilicon (14,628 ) (33,461 ) (49,997 ) (85,102 ) Stock-based compensation (6,390 ) (9,399 ) (21,791 ) (25,380 ) Amortization of intangible assets (2,142 ) (3,026 ) (7,077 ) (10,279 ) Depreciation of idle equipment — — (721 ) — Gain on business divestiture 59,347 — 59,347 — Unrealized loss on equity investments (6,225 ) — (6,225 ) — Acquisition-related and other costs (20,869 ) — (20,869 ) — Non-cash interest expense (13 ) (33 ) (58 ) (103 ) Restructuring expense (3,923 ) (3,517 ) (18,604 ) (18,276 ) IPO-related costs — — — 82 Equity in earnings of unconsolidated investees 1,500 (16,759 ) 17,059 (26,084 ) Net loss attributable to noncontrolling interests and redeemable noncontrolling interests (24,085 ) (24,609 ) (92,434 ) (60,832 ) Cash interest expense, net of interest income (20,136 ) (19,492 ) (61,810 ) (57,907 ) Depreciation (24,754 ) (43,161 ) (99,313 ) (123,010 ) Corporate and unallocated items (47,305 ) (19,928 ) (102,731 ) (95,978 ) Loss before taxes and equity in earnings of unconsolidated investees $ (108,731 ) $ (93,054 ) $ (718,903 ) $ (444,459 )
Schedule of revenue by major customers	Three Months Ended Nine Months Ended (As a percentage of total revenue): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Significant Customers: Business Segment Avangrid Renewables, LLC Power Plant n/a 24 % n/a 10 %
Revenue by geography	Three Months Ended Nine Months Ended (As a percentage of total revenue): September 30, 2018 October 1, 2017 September 30, 2018 October 1, 2017 Revenue by geography: United States 71 % 81 % 69 % 79 % Japan 5 % 3 % 4 % 6 % Rest of World 24 % 16 % 27 % 15 % 100 % 100 % 100 % 100 %

The Company and Summary of Si_4

The Company and Summary of Significant Accounting Policies Impact to Previously Reported Results - Balance Sheet (Details) - USD ($) $ in Thousands		3 Months Ended
		Sep. 30, 2018		Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Substantial Doubt about Going Concern, Conditions or Events		12
Accounts receivable, net		$ 219,036	[1]	$ 204,966
Costs and estimated earnings in excess of billings				0
Contract assets	[1]	65,215		35,074
Prepaid expenses and other current assets	[1]	130,398		146,209
Property, plant and equipment, net	[2]	760,590		1,147,845
Solar power systems leased and to be leased, net	[3],[4]	362,618		369,218
Long-term financing receivables, net		388,021		330,672
Other long-term assets	[1]	176,671		546,698
Accrued liabilities	[1]	201,823		229,208
Billings in excess of costs and estimated earnings				0
Contract liabilities, current portion	[1]	93,274		104,286
Customer advances, current portion				0
Customer advances, net of current portion				0
Contract liabilities, net of current portion		142,798	[1]	171,610
Other long-term liabilities		803,885	[1]	804,122
Accumulated deficit		$ (2,322,814)		(1,669,897)
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net				215,479
Costs and estimated earnings in excess of billings				18,203
Contract assets				0
Prepaid expenses and other current assets				152,444
Property, plant and equipment, net				1,148,042
Solar power systems leased and to be leased, net				428,149
Long-term financing receivables, net				338,877
Other long-term assets				80,146
Accrued liabilities				267,760
Billings in excess of costs and estimated earnings				8,708
Contract liabilities, current portion				0
Customer advances, current portion				54,999
Customer advances, net of current portion				69,062
Contract liabilities, net of current portion				0
Other long-term liabilities				954,646
Accumulated deficit				(2,115,188)
Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net				(10,513)
Costs and estimated earnings in excess of billings				(18,203)
Contract assets				35,074
Prepaid expenses and other current assets				(6,235)
Property, plant and equipment, net				(197)
Solar power systems leased and to be leased, net				(58,931)
Long-term financing receivables, net				(8,205)
Other long-term assets				466,552
Accrued liabilities				(38,552)
Billings in excess of costs and estimated earnings				(8,708)
Contract liabilities, current portion				104,286
Customer advances, current portion				(54,999)
Customer advances, net of current portion				(69,062)
Contract liabilities, net of current portion				171,610
Other long-term liabilities				(150,524)
Accumulated deficit				$ 445,291
[1]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[2]	1Property, plant and equipment, net by geography is based on the physical location of the assets.
[3]	1Solar power systems leased and to be leased, net are physically located exclusively in the United States.
[4]	2As of September 30, 2018 and December 31, 2017, the Company had pledged solar assets with an aggregate book value of $106.4 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.

The Company and Summary of Si_5

The Company and Summary of Significant Accounting Policies Impacts to Previously Reported Results - Statement of Operations QTD (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018		Oct. 01, 2017	Sep. 30, 2018		Oct. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1	$ 358,403	[1]	$ 437,039	$ 1,041,043	[1]	$ 996,822
Residential leasing	69,860	[1]	48,797	228,205	[1]	146,090
Solar power systems, components, and other	373,404	[1]	431,938	1,405,047	[1],[2]	1,053,006
Residential leasing	45,104	[1]	32,609	154,413	[1]	98,034
Gross margin	9,755		21,289	(290,212)		(8,128)
Interest expense	(25,972)	[1]	(22,032)	77,796	[1]	(65,439)
Other expense, net			(21,732)
Loss before income taxes and equity in earnings of unconsolidated investees	(108,731)		(93,054)	(718,903)		(444,459)
Provision for income taxes	(3,680)		5,457	9,389		1,073
Equity in earnings of unconsolidated investees	(1,500)		16,759	(17,059)		26,084
Net loss	(113,911)		(70,838)	(745,351)		(417,302)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests			24,609
Net loss attributable to stockholders	$ (89,826)		$ (46,229)	$ (652,917)		$ (356,470)
Basic	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Diluted	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1			$ 427,049			$ 1,063,622
Residential leasing			50,142			150,091
Solar power systems, components, and other			428,056			1,113,169
Residential leasing			33,477			100,583
Gross margin			15,658			(39)
Interest expense			(21,898)			(65,037)
Other, net			(1,406)
Other expense, net			(22,668)
Loss before income taxes and equity in earnings of unconsolidated investees			(99,621)			(366,200)
Provision for income taxes			5,457			1,073
Equity in earnings of unconsolidated investees			15,308			21,809
Net loss			(78,856)			(343,318)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests			24,609
Net loss attributable to stockholders			$ (54,247)			$ (282,486)
Basic			$ 0			$ (2.03)
Diluted			$ 0			$ (2.03)
Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1			$ 9,990			$ (66,800)
Residential leasing			(1,345)			(4,001)
Solar power systems, components, and other			3,882			(60,163)
Residential leasing			(868)			(2,549)
Gross margin			5,631			(8,089)
Interest expense			(134)			(402)
Other, net			1,070
Other expense, net			936
Loss before income taxes and equity in earnings of unconsolidated investees			6,567			(78,259)
Provision for income taxes			0			0
Equity in earnings of unconsolidated investees			1,451			4,275
Net loss			8,018			(73,984)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests			0
Net loss attributable to stockholders			$ 8,018			$ (73,984)
Basic			$ 0			$ (0.53)
Diluted			$ 0			$ (0.53)
[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 Condensed Consolidated Statements of Operations (see Note 2 and Note 11).
[2]	2During the nine months ended September 30, 2018, the Company recognized impairment of property, plant and equipment of $369.2 million of which $355.1 million is reported in cost of revenue (see Note 6. "Balance Sheet Components-Impairment of Property, Plant and Equipment").

The Company and Summary of Si_6

The Company and Summary of Significant Accounting Policies Impacts to Previously Reported Results - Statement of Operations YTD (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018		Oct. 01, 2017	Sep. 30, 2018		Oct. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1	$ 358,403	[1]	$ 437,039	$ 1,041,043	[1]	$ 996,822
Residential leasing	69,860	[1]	48,797	228,205	[1]	146,090
Solar power systems, components, and other	373,404	[1]	431,938	1,405,047	[1],[2]	1,053,006
Residential leasing	45,104	[1]	32,609	154,413	[1]	98,034
Gross margin	9,755		21,289	(290,212)		(8,128)
Interest expense	(25,972)	[1]	(22,032)	77,796	[1]	(65,439)
Other, net	(3,643)		(336)	48,775	[3]	(89,108)
Other expense, net	(28,528)			(26,741)		(152,586)
Loss before income taxes and equity in earnings of unconsolidated investees	(108,731)		(93,054)	(718,903)		(444,459)
Provision for income taxes	(3,680)		5,457	9,389		1,073
Equity in earnings of unconsolidated investees	(1,500)		16,759	(17,059)		26,084
Net loss	(113,911)		(70,838)	(745,351)		(417,302)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests	24,085			92,434		60,832
Net loss attributable to stockholders	$ (89,826)		$ (46,229)	$ (652,917)		$ (356,470)
Basic	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Diluted	$ (0.64)		$ (0.33)	$ (4.64)		$ (2.56)
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1			$ 427,049			$ 1,063,622
Residential leasing			50,142			150,091
Solar power systems, components, and other			428,056			1,113,169
Residential leasing			33,477			100,583
Gross margin			15,658			(39)
Interest expense			(21,898)			(65,037)
Other, net						(19,340)
Other expense, net						(82,416)
Loss before income taxes and equity in earnings of unconsolidated investees			(99,621)			(366,200)
Provision for income taxes			5,457			1,073
Equity in earnings of unconsolidated investees			15,308			21,809
Net loss			(78,856)			(343,318)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests						60,832
Net loss attributable to stockholders			$ (54,247)			$ (282,486)
Basic			$ 0			$ (2.03)
Diluted			$ 0			$ (2.03)
Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Solar power systems, components, and other1			$ 9,990			$ (66,800)
Residential leasing			(1,345)			(4,001)
Solar power systems, components, and other			3,882			(60,163)
Residential leasing			(868)			(2,549)
Gross margin			5,631			(8,089)
Interest expense			(134)			(402)
Other, net						(69,768)
Other expense, net						(70,170)
Loss before income taxes and equity in earnings of unconsolidated investees			6,567			(78,259)
Provision for income taxes			0			0
Equity in earnings of unconsolidated investees			1,451			4,275
Net loss			8,018			(73,984)
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests						0
Net loss attributable to stockholders			$ 8,018			$ (73,984)
Basic			$ 0			$ (0.53)
Diluted			$ 0			$ (0.53)
[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 Condensed Consolidated Statements of Operations (see Note 2 and Note 11).
[2]	2During the nine months ended September 30, 2018, the Company recognized impairment of property, plant and equipment of $369.2 million of which $355.1 million is reported in cost of revenue (see Note 6. "Balance Sheet Components-Impairment of Property, Plant and Equipment").
[3]	3During the nine months ended September 30, 2018, the Company recognized profit that had previously been deferred related to historical projects sold to 8point3 Energy Partners along with a gain on the sale of its equity interest in 8point3 Energy Partners within "Other, net" (see Note 11. "Equity Investments").

The Company and Summary of Si_7

The Company and Summary of Significant Accounting Policies Impacts to Previously Reported Results - Statement of Cash Flows (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Shares issuable to the Company at closing of agreement		7,500,000		7.5
Net loss		$ (113,911)	$ (70,838)	$ (745,351)	$ (417,302)
Depreciation and amortization				103,144	130,991
Impairment of equity method investment				0	81,571
Equity in earnings of unconsolidated investees		1,500	(16,759)	17,059	(26,084)
Accounts receivable				19,090	39,278
Costs and estimated earnings in excess of billings					0
Contract assets				(38,014)	3,556
Project assets				(9,140)	(69,143)
Prepaid expense and other assets				39,924	96,427
Long-term financing receivables, net				(151,931)	(91,366)
Accounts payable and other accrued liabilities				(69,056)	(220,630)
Billings in excess of costs and estimated earnings					0
Customer advances					0
Contract liabilities				(39,823)	104,798
Net cash used in operating activities				(517,076)	(315,304)
Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents				(191,952)	(136,259)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period	[1]			544,337	514,212
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period	[1]	$ 352,385	377,953	$ 352,385	377,953
Additional cash payment under agreement		10
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss			(78,856)		(343,318)
Depreciation and amortization					133,541
Impairment of equity method investment					8,607
Equity in earnings of unconsolidated investees			(15,308)		(21,809)
Contract assets					0
Project assets					(62,024)
Prepaid expense and other assets					150,628
Long-term financing receivables, net					(91,499)
Accounts payable and other accrued liabilities					(228,368)
Billings in excess of costs and estimated earnings					(68,702)
Customer advances					106,713
Contract liabilities					0
Net cash used in operating activities					(315,304)
Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents					(136,259)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period					514,212
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period			377,953		377,953
Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss			8,018		(73,984)
Depreciation and amortization					(2,550)
Impairment of equity method investment					72,964
Equity in earnings of unconsolidated investees			(1,451)		(4,275)
Accounts receivable					4,502
Costs and estimated earnings in excess of billings					(13,551)
Contract assets					3,556
Project assets					(7,119)
Prepaid expense and other assets					(54,201)
Long-term financing receivables, net					133
Accounts payable and other accrued liabilities					7,738
Billings in excess of costs and estimated earnings					68,702
Customer advances					(106,713)
Contract liabilities					104,798
Net cash used in operating activities					0
Net decrease in cash, cash equivalents, restricted cash and restricted cash equivalents					0
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period					0
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period			$ 0		0
Scenario, Previously Reported [Member] | Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable					34,776
Costs and estimated earnings in excess of billings					$ 13,551
[1]	1"Cash, cash equivalents, restricted cash and restricted cash equivalents" balance consisted of "Cash and cash equivalents", "Restricted cash and cash equivalents, current portion" and "Restricted cash and cash equivalents, net of current portion" financial statement line items in the Condensed Consolidated Balance Sheets for the respective periods.

The Company and Summary of Si_8

The Company and Summary of Significant Accounting Policies Liquidity (Details) - USD ($) $ in Thousands	Oct. 01, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Credit Agricole loan borrowing capacity			95
Substantial Doubt about Going Concern, Conditions or Events		12
Cash due at closing of agreement	15,000,000	15
Shares issuable to the Company at closing of agreement		7,500,000	7.5
Additional cash payment under agreement		10
Debt Instrument, Face Value		$ 1,496,053	$ 1,496,053	$ 1,621,766
Mezzanine loan 2 in process		27
Mezzanine 2 interest rate		0.1175
Mezzanine Loan [Member]
Concentration Risk [Line Items]
Debt Instrument, Face Value		$ 110,500	$ 110,500

Transactions with Total and T_3

Transactions with Total and Total S.A. (Details)		1 Months Ended							3 Months Ended			9 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	Sep. 30, 2018USD ($)		Oct. 01, 2017USD ($)	Sep. 30, 2018USD ($)		Oct. 01, 2017USD ($)	Mar. 01, 2018USD ($)	Dec. 31, 2017USD ($)	Apr. 02, 2017USD ($)	Apr. 03, 2016USD ($)	May 01, 2013$ / shares
Related Party Transaction [Line Items]
Customer Advances and Deposits, Related Party									$ 0			$ 0				$ 175,000
Contract liabilities, current portion	[1]								93,274,000			93,274,000				104,286,000
Customer advances, current portion																0
Contract liabilities, net of current portion									142,798,000	[1]		142,798,000	[1]			171,610,000
Debt Instrument, Face Value									1,496,053,000			1,496,053,000				1,621,766,000
Accounts receivable									$ 0			0				1,275,000
Equity Method Investment, Realized Gain (Loss) on Disposal												(50,568,000)		$ 0
Customer advances, net of current portion																0
Ownership interests in co-development solar project									0.25
Investments and Other Noncurrent Assets	[2]								$ 69,368,000			$ 69,368,000				60,858,000
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									$ 66,500,000			66,500,000
Customer Advances and Deposits, Related Party																	$ 88,500,000
Contract liabilities, current portion	[3]								16,077,000			16,077,000
Customer advances, current portion	[3]															12,744,000
Contract liabilities, net of current portion	[3]								50,442,000			50,442,000
Liquidity support facility, warrant, maximum ownership percentage allowed						74.99%
Related Party Transaction, Due from (to) Related Party									500,000			$ 500,000
Customer advances, net of current portion	[3]															68,880,000
Investments and Other Noncurrent Assets											$ 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 portion															$ 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									1,393,000		1,481,000	$ 4,176,000		4,860,000
Total [Member] | Interest Expense [Member] | 0.75% debentures due 2018 [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party									0		375,000	547,000		1,125,000
Total [Member] | Interest Expense [Member] | 0.875% debentures due 2021 [Member]
Related Party Transaction [Line Items]
Interest Expense, Related Party									547,000		547,000	1,641,000		1,641,000
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	3,000,000		3,000,000
Total [Member] | Research and Development Expense [Member]
Related Party Transaction [Line Items]
Offsetting contributions received under the R&D Agreement									3,000		15,000	(84,000)		119,000
Total [Member] | Sales [Member]
Related Party Transaction [Line Items]
EPC, O&M, and components revenue									4,980,000		12,500,000	23,079,000		19,683,000
Total [Member] | Cost of Sales [Member]
Related Party Transaction [Line Items]
Related Party Costs									3,967		9,793	13,155		14,198
Total [Member] | Costs and Estimated Earnings in Excess of Billings [Member]
Related Party Transaction [Line Items]
Costs and estimated earnings in excess of billings									199,000			199,000				154,000
Total [Member] | Accounts Receivable [Member]
Related Party Transaction [Line Items]
Accounts receivable									4,965,000			4,965,000				$ 2,366,000
Credit Agricole [Member] | June 2017 Credit Agricole Syndicated Revolver [Member] | 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%
[1]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[2]	2As of September 30, 2018 and December 31, 2017, the Company had pledged deferred project costs of $6.2 million and $6.4 million, respectively, to third-party investors as security for the Company's contractual obligations.
[3]	1 Refer to Note 10. Commitments and Contingencies - Advances from Customers.

Revenue from Contracts with C_3

Revenue from Contracts with Customers Revenue from Contracts with Customers (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018USD ($)positions	Oct. 01, 2017USD ($)positions	Sep. 30, 2018USD ($)positions	Oct. 01, 2017USD ($)positions	Dec. 31, 2017USD ($)
Increase (Decrease) in Revenue from Net Changes in Transaction Price		$ 7,692	$ 0	$ 12,331	$ 0
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest		(1,118)		(11,401)
Increase (Decrease) in Revenue from Net Changes in Estimates		$ (8,810)	$ 0	$ (23,732)	$ (786)
Number of Projects with Changes in Estimates | positions		4,000	0	7,000	2,000
Increase (Decrease) in Unbilled Receivables		$ 38,000
Contract with Customer, Refund Liability		(39,900)		$ (39,900)
Total liabilities		3,075,104		3,075,104		$ 3,321,032
Revenues		58,500		115,300
Revenue, Net		$ 428,263	$ 485,836	$ 1,269,248	$ 1,142,912
Net Change in Estimate as a Percentage of Aggregate Revenue for Associated Projects		(5.70%)	0.00%	(6.00%)	(1.70%)
Power Plant [Member]
Revenues		$ 46,202	$ 69,024	$ 165,292	$ 134,529
Commercial [Member]
Revenues		66,191	52,162	192,322	119,318
Residential [Member]
Revenues		122,235	100,674	335,083	291,187
Modules and component sales [Member]
Revenue, Remaining Performance Obligation		336,200		336,200
Power Plant [Member]
Revenues		9,249	7,807	27,892	24,098
Commercial [Member]
Revenues		1,407	1,295	4,291	3,297
Residential [Member]
Revenues		2,335	1,909	4,830	3,783
Operations and maintenance [Member]
Revenue, Remaining Performance Obligation		10,500		10,500
Power Plant [Member]
Revenues		47,774	142,047	123,994	227,905
Commercial [Member]
Revenues		49,800	51,094	151,194	163,844
Residential [Member]
Revenues		840	533	1,765	1,353
EPC revenue and solar power systems [Member]
Revenue, Remaining Performance Obligation		148,400		148,400
Power Plant [Member]
Revenues	[1]	589	633	1,800	2,283
Commercial [Member]
Revenues	[1]	11,781	9,861	32,580	25,225
Residential [Member]
Revenues	[1]	69,860	48,797	228,205	146,090
Sales [Member] | Power Plant [Member]
Revenue, Net		103,814	219,511	318,978	388,815
Sales [Member] | Residential leases [Member]
Revenue, Net		195,270	151,913	569,883	442,413
Sales [Member] | Commercial [Member]
Revenue, Net		$ 129,179	$ 114,412	$ 380,387	$ 311,684
[1]	1Leasing revenue is accounted for in accordance with the lease accounting guidance.

Other Intangible Assets - Intan

Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Aug. 09, 2018	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)	4.1
Amortization of Intangible Assets		$ 2,300	$ 3,000	$ 7,600	$ 10,500
Other intangible assets, net		14,499		14,499
Patents and Purchased Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Other intangible assets, gross		42,773		42,773		$ 52,313
Other intangible assets, accumulated amortization		28,274		28,274		(26,794)
Other intangible assets, net		$ 14,499		$ 14,499		$ 25,519

Other Intangible Assets - Futur

Other Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	$ 14,499
Patents and Purchased Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
2018 (remaining three months)	2,031
2,019	7,704
2,020	4,749
Finite-Lived Intangible Assets, Amortization Expense, Year Five	15
Other intangible assets, net	$ 14,499	$ 25,519

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 2.3	$ 3	$ 7.6	$ 10.5

Balance Sheet Components (Detai

Balance Sheet Components (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Jul. 01, 2018	Sep. 30, 2018		Oct. 01, 2017	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	[1],[2]	253,476			253,476			242,327
Less: allowance for doubtful accounts3	[3]	(30,296)			(30,296)			35,387
Less: allowance for sales returns		(4,144)			(4,144)			(1,974)
Accounts receivable, net		219,036			219,036			204,966
Short-term financing receivable	[4]	(23,047)			(23,047)			(19,095)
Pledged Assets Separately Reported, Finance Receivables Pledged as Collateral, at Fair Value		1,400			1,400			1,700
Pledged Assets, Not Separately Reported, Finance Receivables		110,700			110,700			113,400
Inventory Disclosure [Abstract]
Raw materials		56,853			56,853			59,288
Work-in-process		69,554			69,554			111,164
Finished goods		256,481			256,481			182,377
Inventories		382,888			382,888			352,829
Prepaid Expense and Other Assets, Current [Abstract]
Deferred project costs1	[5]	27,303			27,303			33,534
VAT receivables, current portion		10,243			10,243			11,561
Deferred costs for solar power systems to be leased		27,359			27,359			25,076
Derivative financial instruments		281			281			2,612
Other receivables		44,301			44,301			49,015
Prepaid taxes		580			580			426
Other prepaid expenses		19,932			19,932			23,434
Other current assets		399			399			551
Prepaid expenses and other current assets	[6]	130,398			130,398			146,209
Project Assets [Abstract]
Project assets — plants		80,024			80,024			90,879
Project assets — land		1,355			1,355			12,184
Project assets - plants and land		81,379			81,379			103,063
Project assets - plants and land, current portion	[6]	81,215			81,215			103,063
Property, plant and equipment, net:
Manufacturing equipment		98,626	[7]		98,626	[7]		406,026
Land and buildings		134,884	[7]		134,884	[7]		197,084
Leasehold improvements		119,301	[7]		119,301	[7]		297,522
Solar power systems	[8]	487,866	[7]		487,866	[7]		451,678
Computer equipment		100,407	[7]		100,407	[7]		111,183
Furniture and fixtures		10,430	[7]		10,430	[7]		12,621
Construction-in-process		11,630	[7]		11,630	[7]		14,166
Property, plant and equipment, gross		963,144	[7]		963,144	[7]		1,490,280
Less: accumulated depreciation		(202,554)			(202,554)			342,435
Property, plant and equipment, net	[9]	760,590			760,590			1,147,845
Pledged Assets, Other, Not Separately Reported on Statement of Financial Position [Abstract]
Collateralized Equipment		6,200			6,200			6,400
Solar power systems, sale leaseback		454,300			454,300			419,000
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	760,590			760,590			1,147,845
Other Assets, Noncurrent [Abstract]
Equity investments with readily determinable fair value	[10]	$ 39,189			$ 39,189			450,000
Equity investments with readily determinable fair value		36,375			36,375		0
Equity investments without readily determinable fair value		$ 31,739			$ 31,739			35,840
Other2	[11]	69,368			69,368			60,858
Other long-term assets	[6]	176,671			176,671			546,698
Accrued Liabilities, Current [Abstract]
Employee compensation and employee benefits		37,367			37,367			53,225
Deferred revenue	[12]	2,008			2,008			3,242
Non-Recourse Debt		75,000			75,000
Interest payable		14,862			14,862			15,396
Short-term warranty reserves		28,211			28,211			25,222
Restructuring reserve		10,270			10,270			3,886
Restructuring and Related Cost, Expected Cost Remaining		10,270			10,270
VAT payables		7,627			7,627			8,691
Derivative financial instruments		322			322			1,452
Contributions from noncontrolling interests attributable to pre-COD projects		26,253			26,253			48,503
Taxes payable		21,050			21,050			21,307
Other		34,755			34,755			26,895
Accrued liabilities		201,823			201,823			229,208
Other Liabilities, Noncurrent [Abstract]
Deferred revenue	[13]	59,024			59,024			67,001
Long-term warranty reserves		144,399			144,399			156,082
Long-term sale-leaseback financing		513,878			513,878			479,597
Unrecognized tax benefits		20,761			20,761			19,399
Long-term pension liability		5,078			5,078			4,465
Derivative financial instruments		262			262			1,175
Long-term liability due to AU Optronics		45,360			45,360			57,611
Liability due to AU Optronics		19,098			19,098			21,389
Other		15,123			15,123			18,792
Other long-term liabilities		803,885	[6]		803,885	[6]		804,122
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Cumulative translation adjustment		(9,077)			(9,077)			(6,631)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax		1,732			1,732			(541)
Net gain on long-term pension liability adjustment		4,164			4,164			4,164
Deferred taxes		(420)			(420)			0
Accumulated other comprehensive loss		$ (3,601)			(3,601)			(3,008)
Residential Lease, Lease Agreement, Maximum Term		20 years
Pledged Solar Assets, book value		$ 106,400			$ 106,400			112,400
Allowance for Credit Losses on Financing Receivables [Table Text Block]		1.705			4.4
Sale Leaseback Transaction, Lease Term		25 years
Impairment of property, plant and equipment					$ 369,168		$ 0
Gross profit recognized from sale of power plant development portfolio		20.9
UNITED STATES
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	$ 488,128			488,128			488,970
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	488,128			488,128			488,970
PHILIPPINES
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	106,792			106,792			325,601
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	106,792			106,792			325,601
MALAYSIA
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	129,295			129,295			233,824
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	129,295			129,295			233,824
MEXICO
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	23,884			23,884			80,560
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	23,884			23,884			80,560
EUROPE
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	12,358			12,358			18,767
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	12,358			12,358			18,767
Other
Property, plant and equipment, net:
Property, plant and equipment, net	[9]	133			133			123
Property, plant and equipment, net by geography:
Property, plant and equipment, net	[9]	133			133			123
8Point3 Energy [Member]
Other Assets, Noncurrent [Abstract]
Equity investments with readily determinable fair value		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								$ 0
Residential leases [Member]
Accounts receivable, net:
Less: allowance for doubtful accounts3		$ 10,200			10,200
Cost of Sales [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of property, plant and equipment					355,100
Research and Development Expense [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of property, plant and equipment					12,800
Selling, General and Administrative Expenses [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Impairment of property, plant and equipment					$ 1,200
Segment Reconciling Items [Member] | Residential leases [Member] | Gross margin [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Property, Plant and Equipment Impairment or Disposal Disclosure				92.5	(92,543)
Segment Reconciling Items [Member] | Commercial [Member] | Gross margin [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Property, Plant and Equipment Impairment or Disposal Disclosure				103.8	(103,759)
Segment Reconciling Items [Member] | Power Plant [Member] | Gross margin [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Property, Plant and Equipment Impairment or Disposal Disclosure				158.8	(158,804)
[1]	1Includes short-term financing receivables held for sale associated with solar power systems leased of $23.0 million and $19.1 million as of September 30, 2018 and December 31, 2017, respectively (see "Note 7. Leasing").
[2]	2The Company pledged accounts receivable of $1.4 million and $1.7 million as of September 30, 2018 and December 31, 2017, respectively, to third-party investors as security for the Company's contractual obligations.
[3]	3Includes allowance for losses of $10.2 million on the short-term financing receivables associated with solar power systems leased, out of which $1.7 million and $4.4 million were recognized during the three and nine months ended September 30, 2018, respectively (see "Note 7. Leasing").
[4]	1As of September 30, 2018 and December 31, 2017, the Company had pledged financing receivables of $110.7 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.
[5]	1As of September 30, 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.
[6]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[7]	{F|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOmJiNmYwNTgxNTkyMTQ2YTFhYzE4MmMyMGEzNjkyMjVlfFRleHRTZWxlY3Rpb246Q0I5NzM0MzE2QTg3NzUzMDA2NTAzRkZEQzAxMkIyQzEM}
[8]	1Includes 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. 2Includes $454.3 million and $419.0 million of solar power systems associated with sale-leaseback transactions under the financing method as of September 30, 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 7. Leasing").
[9]	1Property, plant and equipment, net by geography is based on the physical location of the assets.
[10]	1On June 19, 2018, the Company completed the sale of its equity interest in the 8point3 Group. As of September 30, 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 11. Equity Investments").
[11]	2As of September 30, 2018 and December 31, 2017, the Company had pledged deferred project costs of $6.2 million and $6.4 million, respectively, to third-party investors as security for the Company's contractual obligations.
[12]	1Consists of advance consideration received from customers under the residential lease program which is accounted for in accordance with the lease accounting guidance.
[13]	1Consists of advance consideration received from customers under the residential lease program which is accounted for in accordance with the lease accounting guidance.

Leasing (Details)

Leasing (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017	Dec. 31, 2017
Leasing [Line Items]
Impairment of residential lease assets		$ 53,537	$ 0	$ 170,898	$ 0
Pledged Assets, Not Separately Reported, Finance Receivables		$ 110,700		110,700		$ 113,400
Capital leases, maximum term		20 years
Solar power systems leased and to be leased [Abstract]
Solar power systems leased, gross	[1],[2]	$ 812,602		812,602		749,697
Solar power systems to be leased, gross	[1],[2]	18,002		18,002		26,830
Solar Power Systems Leased And To Be Leased, Gross	[1],[2]	830,604		830,604		776,527
Accumulated depreciation - residential lease	[1],[2],[3]	(467,986)		(467,986)		407,309
Solar power systems leased and to be leased, net	[1],[2]	362,618		362,618		369,218
Pledged Solar Assets, book value		106,400		106,400		112,400
Operating Leases, Future Minimum Payments Receivable [Abstract]
2,015	[4]	10,262		10,262
2,016	[4]	37,851		37,851
2,017	[4]	37,933		37,933
2,018	[4]	38,019		38,019
2,019	[4]	38,108		38,108
Thereafter	[4]	515,175		515,175
Minimum future rental receipts	[4]	677,348		677,348
Financing receivables:
Financing receivable, gross	[5]	860,921		860,921
Unguaranteed residual value	[6]	92,146		92,146		73,344
Unearned income	[6]	(145,042)		(145,042)		115,854
Financing Receivable, Allowance for Credit Losses	[6]	(396,957)		(396,957)		(297,972)
Net financing receivables, held for sale	[6]	411,068		411,068		349,767
Net financing receivables - current, held for sale	[6]	23,047		23,047		19,095
Net financing receivables - non-current held for sale	[6]	388,021		388,021		330,672
Capital Leases, Future Minimum Payments Receivable, Fiscal Year Maturity [Abstract]
2,015	[5]	12,681		12,681
Capital Leases, Future Minimum Payments, Receivable in Two Years	[5]	45,260		45,260
2,017	[5]	45,630		45,630
2,018	[5]	46,002		46,002
2,019	[5]	46,385		46,385
Thereafter	[5]	664,963		664,963
Financing receivable, gross	[6],[7]	860,921		860,921		690,249
Third-Party Financing Arrangements [Abstract]
Non-Recourse Debt		75,000		75,000
Long-term residential lease financing		$ 388,021		388,021		330,672
Contributions from noncontrolling interests and redeemable noncontrolling interests attributable to residential projects				$ 107,678	141,037
Net income (loss) attributable to noncontrolling interest - leasing operations		(1.878)		11.98
Net impairment charges attributable to stockholders		55,400		158,900
Net loss attributable to noncontrolling interests and redeemable noncontrolling interests		$ (24,085)		$ (92,434)	(60,832)
Asset Impairment Charges		$ 4,700		12,700	0
Operating Lease, Impairment Loss				68,100
Sale-Leaseback [Abstract]
Sale Leaseback Transaction, Lease Term		25 years
Sale Leaseback, Residential customers lease term		25 years
Future minimum lease obligations		$ 67,300		67,300
Operating lease, term		25 years
Sale leaseback, minimum lease obligation		$ 433,800		433,800
Sale Leaseback Transaction, Net Proceeds, Financing Activities		15,500	$ 53,700	32,300	$ 95,700
Long-term sale-leaseback financing		513,878		513,878		479,597
Allowance for Doubtful Accounts Receivable		8,300		8,300		$ 6,100
Residential leases [Member]
Leasing [Line Items]
Impairment of residential lease assets		$ 53,500		$ 170,900
Maximum [Member]
Sale-Leaseback [Abstract]
Sale Leaseback Transaction, Lease Term		30 years
[1]	1Solar power systems leased and to be leased, net are physically located exclusively in the United States.
[2]	2As of September 30, 2018 and December 31, 2017, the Company had pledged solar assets with an aggregate book value of $106.4 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]	3 For the nine months ended September 30, 2018, the Company recognized a non-cash impairment charge of $68.1 million on solar power systems leased and to be leased.
[4]	1Minimum 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.
[5]	1Minimum 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.
[6]	1As of September 30, 2018 and December 31, 2017, the Company had pledged financing receivables of $110.7 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.
[7]	2Net of allowance for doubtful accounts amounting to $8.3 million and $6.1 million, as of September 30, 2018 and December 31, 2017, respectively.

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) shares in Millions		1 Months Ended	3 Months Ended		9 Months Ended
		Nov. 30, 2014	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other than Temporary Impairment Losses, Investments			$ 0
Shares issuable to the Company at closing of agreement			7,500,000		7.5
Marketable Securities, Unrealized Gain (Loss)					$ 6,200,000
Customer Advances and Deposits, Related Party			$ 0		0		$ 175,000
Other long-term assets:
Total assets			36,375,000		36,375,000
Accrued liabilities:
Derivative financial instruments (Note 13)			322,000		322,000		1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 13)			262,000		262,000		1,175,000
Related Party Transactions [Abstract]
Accounts receivable			0		0		1,275,000
Accounts payable			12,894,000		12,894,000		3,764,000
Payments made to investees for products/services			33,858,000	$ 0	54,989,000	$ 0
Restricted long-term marketable securities			5,773,000		5,773,000		6,238,000
Restricted long-term marketable securities			5,773,000		5,773,000		6,238,000
Equity investments with readily determinable fair value	[1]		39,189,000		39,189,000		450,000,000
Equity investments without readily determinable fair value			31,739,000		31,739,000		35,840,000
Accrued liabilities, related party			4,278,000		4,278,000		4,161,000
Revenue from sales to investees of products/services	[2]		616,000	$ 4,595,000	3,915,000	$ 29,803,000
Fair Value, Measurements, Recurring [Member]
Prepaid expenses and other current assets:
Derivative financial instruments (Note 13)			281,000		281,000		2,579,000
Derivative Asset			2,142,000		2,142,000		0
Other long-term assets:
Total assets			38,798,000		38,798,000		2,579,000
Accrued liabilities:
Derivative financial instruments (Note 13)			322,000		322,000		1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 13)			261,000		261,000		1,174,000
Total liabilities			583,000		583,000		2,626,000
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Prepaid expenses and other current assets:
Derivative financial instruments (Note 13)							2,579,000
Derivative Asset							0
Other long-term assets:
Total assets			2,423,000		2,423,000		2,579,000
Accrued liabilities:
Derivative financial instruments (Note 13)							1,452,000
Other long-term liabilities:
Derivative financial instruments (Note 13)			261,000		261,000		1,174,000
Total liabilities			583,000		583,000		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
Not Designated as Hedging Instrument [Member]
Prepaid expenses and other current assets:
Derivative Asset			2,423,000		2,423,000		2,518,000
Other Noncurrent Assets [Member] | Not Designated as Hedging Instrument [Member] | Interest Rate Contract [Member]
Prepaid expenses and other current assets:
Derivative Instruments and Hedges, Noncurrent							$ 0
Other Noncurrent Assets [Member] | Not Designated as Hedging Instrument [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Contract [Member]
Prepaid expenses and other current assets:
Derivative Instruments and Hedges, Noncurrent			$ 2,142,000		$ 2,142,000
[1]	1On June 19, 2018, the Company completed the sale of its equity interest in the 8point3 Group. As of September 30, 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 11. Equity Investments").
[2]	1Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Restructuring (Details)

Restructuring (Details) $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2018USD ($)employees		Oct. 01, 2017USD ($)		Sep. 30, 2018USD ($)employees		Oct. 01, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		$ 3,923		$ 3,517		$ 18,604		$ 18,276
Restructuring Charges [Abstract]
Restructuring cost incurred to date		13,800				13,800
Restructuring Costs		3,923		3,517		18,604		18,276
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						3,886
Restructuring reserve, payments						(12,220)
Restructuring Reserve, end		10,270				10,270
February 2018 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		17,000
Restructuring Charges [Abstract]
Restructuring Costs		2,939		0		13,772		0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						0
Restructuring reserve, payments						(5,316)
Restructuring Reserve, end		8,456				8,456
December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date		195,000				195,000
Restructuring Costs		(18)		3,211		2,163		18,303
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						1,916
Restructuring reserve, payments						(4,031)
Restructuring Reserve, end		48				48
August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date		37,900				37,900
Restructuring Costs		1,002		327		2,672		(17)
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						1,774
Restructuring reserve, payments						(2,869)
Restructuring Reserve, end		1,577				1,577
November 2014 Plan [Member]
Restructuring Charges [Abstract]
Restructuring Costs		0		(21)		(3)		(10)
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						196
Restructuring reserve, payments						(4)
Restructuring Reserve, end		189				189
Legacy Restructuring Plans [Member]
Restructuring Charges [Abstract]
Restructuring cost incurred to date		143,700				143,700
Employee Severance [Member] | February 2018 Plan [Member]
Restructuring Charges [Abstract]
Restructuring Costs		2,881		0		13,374		0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						0
Restructuring reserve, payments						(4,918)
Restructuring Reserve, end		8,456				8,456
Employee Severance [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring Costs		(89)		1,702		(804)		4,410
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						1,862
Restructuring reserve, payments						(1,010)
Restructuring Reserve, end		48				48
Employee Severance [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring Costs		973		85		2,525		(898)
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning						1,735
Restructuring reserve, payments						(2,748)
Restructuring Reserve, end		1,512				1,512
Facility Closing [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring Costs		0		150		6		707
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 Costs		0		0		0		2
Other Restructuring [Member] | February 2018 Plan [Member]
Restructuring Charges [Abstract]
Restructuring Costs		58	[1]			398	[1]	0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning	[1]					0
Restructuring reserve, payments	[1]	(398)
Restructuring Reserve, end	[1]	0				0
Other Restructuring [Member] | December 2016 Plan [Member] [Member]
Restructuring Charges [Abstract]
Restructuring Costs		71	[1]	1,359	[1]	2,961	[1]	13,186
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning	[1]					54
Restructuring reserve, payments	[1]					(3,015)
Restructuring Reserve, end	[1]	0				0
Other Restructuring [Member] | August 2016 Plan [Member]
Restructuring Charges [Abstract]
Restructuring Costs		29	[1]	$ 242	[1]	147	[1]	$ 879
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning	[1]					39
Restructuring reserve, payments	[1]					(121)
Restructuring Reserve, end	[1]	65				$ 65
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
[1]	1Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2018	Apr. 01, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017	Dec. 31, 2017	Apr. 02, 2017
Leases, Operating [Abstract]
Operating leases, future minimum payments due		$ 36,400			$ 36,400
Operating lease, term					8 years 1 month
Capital Lease Obligations [Abstract]
Capital lease obligations		$ 3,000			$ 3,000
Purchase commitments supply and price, term		5 years
Purchase Obligation, Fiscal Year Maturity [Abstract]
2,015		$ 203,481			203,481
2,017		264,966			264,966
2,018		373,290			373,290
Purchase Obligation, Due in Fourth Year		35,950			35,950
2,019		34,200			34,200
Thereafter		32,550			32,550
Total	[1]	944,437			944,437
Future purchase obligations related to non-cancellable purchase orders		181,400			181,400
Future purchase obligations related to long-term supply agreements					763,100
Advances to Suppliers [Abstract]
Advances to suppliers		186,800			186,800		$ 216,000
Advances to suppliers, current portion		69,712			69,712		30,689
Concentration Risk [Line Items]
Extended Product Warranty Accrual, Current		5,200		$ 6,400	5,200	$ 6,400
Advances From Customer, Maturity Profile [Abstract]
2,015		33,518			33,518
2,017		20,793			20,793
2,018		33,441			33,441
Estimated Utilization of Advances From Customers, Year Four		11,691			11,691
2,019		0			0
Thereafter		0			0
Total		99,443			99,443
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			$ 181,303		181,303	161,209
Accruals for warranties issued during the period			(6,479)	(7,373)	(13,979)	(22,809)
Settlements and adjustments during the period			(10,654)	2,853	(22,672)	7,032
Product Warranties, end		172,610	$ 176,785	176,986	172,610	176,986
Future Financing Commitments [Line Items]
Future financing obligation, year one		3,840			3,840
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued		20,800			20,800		19,400
Unrecognized Tax Benefits Including Income Tax Penalties And Interest Accrued		20,761			20,761		19,399
Long-term pension liability		5,078			5,078		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		7,040			7,040
Extended Product Warranty Accrual, Noncurrent		4,300		$ 3,100	4,300	$ 3,100
Contract liabilities, current portion	[2]	93,274			93,274		104,286
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
Customer Advances and Deposits		66,500			66,500
Customer advances, current portion	[3]						$ 12,744
Loss Contingency [Abstract]
Contract liabilities, current portion	[3]	$ 16,077			$ 16,077
Supplier Concentration Risk [Member] | Supplier One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage		99.00%
[1]	1Total future purchase obligations were composed of $181.4 million related to non-cancellable purchase orders and $763.1 million related to long-term supply agreements.
[2]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[3]	1 Refer to Note 10. Commitments and Contingencies - Advances from Customers.

Commitments and Contingencies I

Commitments and Contingencies Indemnifications (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 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	Sep. 30, 2018	Apr. 01, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 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							$ 33,858		$ 0	$ 54,989	$ 0
Accounts Receivable, Related Parties							0			0		$ 1,275
Equity investments with readily determinable fair value	[1]						$ 39,189			39,189		450,000
Proceeds from sale of equity method investments										$ 417,766	0
Equity method investment, ownership percentage							7.70%			7.70%
Equity Method Investment, Realized Gain (Loss) on Disposal										$ (50,568)	0
Dividend from equity method investees										12,952	2,891
Dividend from equity method investees							$ 0		7,600	3,947	22,232
Merger proceeds from sale of 8point3							359,900			359,900
Future financing obligation, year one							3,840			3,840
Cost Method Investments, Incremental Investment									1,500		1,500		$ 3,000
Accounts Payable, Related Parties							12,894			12,894		3,764
Accrued liabilities, related party							4,278			4,278		4,161
Customer Advances and Deposits, Related Party							0			0		175
Revenue from sales to investees of products/services	[2]						$ 616		4,595	$ 3,915	$ 29,803
Equity investments with readily determinable fair value							36,375			36,375	0
Equity investments without readily determinable fair value										31,739	35,840
Equity investments										107,303	485,840
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 investments with readily determinable fair value							$ 4,419			$ 4,419		4,256
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 investments with readily determinable fair value							0			0		(382,700)
Dividend from equity method investees										16,200
8point3 [Member]
Schedule of Equity Method Investments [Line Items]
Equity investments with readily determinable fair value							0			0		382,678
Equity Method Investment, Realized Gain (Loss) on Disposal										(34,400)
DongFang [Member] [Domain]
Schedule of Equity Method Investments [Line Items]
Equity investments with readily determinable fair value							34,156			$ 34,156		24,562
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)
Tendril Networks Inc [Member]
Schedule of Equity Method Investments [Line Items]
Equity investments without readily determinable fair value										22,922	22,922
Project Entities [Member]
Schedule of Equity Method Investments [Line Items]
Equity investments with readily determinable fair value							$ (614)			$ (614)		$ (38,504)
Equity investments without readily determinable fair value										2,958	7,059
Other Investment Companies [Member]
Schedule of Equity Method Investments [Line Items]
Equity investments without readily determinable fair value										5,859	5,859
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
[1]	1On June 19, 2018, the Company completed the sale of its equity interest in the 8point3 Group. As of September 30, 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 11. Equity Investments").
[2]	1Includes a portion of proceeds received from tax equity investors in connection with 8point3 Energy Partners transactions.

Debt and Credit Sources (Detail

Debt and Credit Sources (Details)		1 Months Ended			3 Months Ended			9 Months Ended
		Jan. 03, 2016USD ($)shares$ / shares	Jun. 29, 2014USD ($)shares$ / shares	May 31, 2013USD ($)shares$ / shares	Sep. 30, 2018USD ($)	Oct. 01, 2017USD ($)	Apr. 03, 2016USD ($)	Sep. 30, 2018USD ($)	Oct. 01, 2017USD ($)	Dec. 31, 2017USD ($)	May 01, 2013USD ($)$ / shares	Feb. 28, 2012$ / sharesshares
Debt Instrument [Line Items]
Debt Instrument, Face Value					$ 1,496,053,000			$ 1,496,053,000		$ 1,621,766,000
Short-term					65,248,000			65,248,000		356,816,000
Long-term					1,406,937,000			1,406,937,000		1,244,126,000
Debt instruments, carrying value					1,472,185,000			1,472,185,000		1,600,942,000
Net Contributions from non-controlling interests					27,800,000	$ 39,800,000		88,500,000	$ 128,000,000
Sale Leaseback Transaction, Other Payments Required								4,899,000	(148,606,000)
Convertible Debt [Abstract]
Convertible debt, current portion	[1]				0			0		299,685,000
Convertible Debt, Noncurrent	[1]				817,881,000			817,881,000		816,454,000
Debt Instrument, Face Value					$ 1,496,053,000			1,496,053,000		1,621,766,000
Non-cash interest expense								12,133,000	12,553,000
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								187,208,000	83,177,000
Proceeds from (repayments of) debt								50,266,000	318,675,000
Repayments of Debt								(14,931,000)	4,755,000
Net income (loss) attributable to noncontrolling interest - leasing operations					$ 24,100,000	24,700,000		92,400,000	61,000,000
Noncontrolling interests	[2]				106,971,000			106,971,000		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
Mezzanine loan interest rate								0.12
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017					56,779,000			$ 56,779,000
Long-term Debt, Maturities, Repayments of Principal in Year Two					14,153,000			14,153,000
2,019					17,768,000			17,768,000
2,020					504,055,000			504,055,000
2,021					16,026,000			16,026,000
Thereafter					887,272,000			887,272,000
Debt Instrument, Face Value					$ 1,496,053,000			$ 1,496,053,000		1,621,766,000
CEDA Loan [Member]
Convertible Debt [Abstract]
Interest rate					8.50%			8.50%
Construction Revolver [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Value					$ 0			$ 0
Debt instruments, carrying value	[2]				18,176,000			18,176,000		3,240,000
Convertible Debt [Abstract]
Debt Instrument, Face Value					0			0
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt Instrument, Face Value					0			0
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
Mezzanine Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Value					110,500,000			110,500,000
Convertible Debt [Abstract]
Debt Instrument, Face Value					110,500,000			110,500,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt Instrument, Face Value					110,500,000			110,500,000
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	[2]				543,531,000			543,531,000		356,622,000
Line of Credit Facility [Abstract]
Proceeds from (repayments of) debt					116,000,000			173,600,000
Repayments of Debt						(46,800,000)			(68,800,000)
Unsecured Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Value	[2]				6,833,000			6,833,000		7,161,000
Convertible Debt [Abstract]
Debt Instrument, Face Value	[2]				6,833,000			6,833,000		7,161,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt Instrument, Face Value	[2]				6,833,000			6,833,000		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					398,234,000			398,234,000		397,739,000
Debt instruments, carrying value					398,234,000			398,234,000		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					419,647,000			419,647,000		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
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					29,044,000			29,044,000		28,538,000
Debt instruments, carrying value					29,044,000			29,044,000		28,538,000
Convertible Debt [Abstract]
Debt Instrument, Face Value					30,000,000			30,000,000		30,000,000
Debt Instrument, Fair Value Disclosure					32,600,000			32,600,000
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	[3]				641,053,000			641,053,000		466,766,000
Short-term	[3]				65,248,000			65,248,000		57,131,000
Long-term	[3]				560,012,000			560,012,000		399,134,000
Debt instruments, carrying value	[3]				625,260,000			625,260,000		456,265,000
Convertible Debt [Abstract]
Debt Instrument, Face Value	[3]				641,053,000			641,053,000		466,766,000
Long-term Debt, Fiscal Year Maturity [Abstract]
Debt Instrument, Face Value	[3]				$ 641,053,000			641,053,000		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] | 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] | 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					167,600,000			167,600,000		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					27,900,000			27,900,000		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					1,400,000			1,400,000		7,100,000
Bridge Loans [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value	[2]				15,788,000			15,788,000		17,068,000
Line of Credit Facility [Abstract]
Repayments of Debt					900,000	(4,000,000)		1,400,000	(9,600,000)
Boulder power plant [Member]
Debt Instrument [Line Items]
Debt instruments, carrying value	[2]				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					817,881,000			817,881,000		1,116,139,000
Debt Instrument, Face Value					825,000,000			825,000,000		1,125,000,000
Fair Value	[4]				689,033,000			689,033,000		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					398,234,000			398,234,000		397,739,000
Debt Instrument, Face Value					400,000,000			400,000,000		400,000,000
Fair Value	[4]				330,720,000			330,720,000		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					419,647,000			419,647,000
Convertible Debt [Abstract]
Convertible Debt, Noncurrent										418,715,000
Debt Instrument, Face Value					425,000,000			425,000,000		425,000,000
Fair Value	[4]				358,313,000			358,313,000		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	[4]				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
[1]	1The Company has related-party balances for transactions made with Total S.A. and its affiliates as well as unconsolidated entities in which the Company has a direct equity investment. These related-party balances are recorded within the "Accounts receivable, net," "Contract assets," "Project assets - plants and land, current portion," "Prepaid expenses and other current assets," "Other long-term assets," "Accounts payable," "Accrued liabilities," "Contract liabilities, current portion," "Convertible debt, current portion," "Convertible debt, net of current portion," "Contract liabilities, net of current portion," and "Other long-term liabilities" financial statement line items in the Condensed Consolidated Balance Sheets (see Note 2, Note 8, Note 10, Note 11, Note 12, and Note 13).
[2]	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.
[3]	1Other debt excludes payments related to capital leases, which are disclosed in "Note 10. Commitments and Contingencies."
[4]	1The 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 Instrume_3

Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Derivative financial instruments	$ 322	$ 1,452
Derivative financial instruments	262	1,175
Derivatives designated as hedging instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	0	61
Derivative Liability	44	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	6,800	58,100
Derivatives not designated as hedging instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	2,423	2,518
Derivative Liability	539	1,911
Derivatives not designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount	52,100	8,200
Derivatives not designated as hedging instruments [Member] | Interest Rate Swap [Member]
Notional Disclosures [Abstract]
Derivative asset, notional amount	131,300	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	281	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		0
Accrued Liabilities [Member] | Derivatives not designated as hedging instruments [Member] | Foreign currency forward exchange contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative financial instruments	322	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	44	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	217
Fair Value, Measurements, Recurring [Member]
Derivatives, Fair Value [Line Items]
Current derivative assets	281	2,579
Derivative Asset	2,142	0
Derivative financial instruments	322	1,452
Derivative financial instruments	261	1,174
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Derivatives, Fair Value [Line Items]
Current derivative assets		2,579
Derivative Asset		0
Derivative financial instruments		1,452
Derivative financial instruments	261	$ 1,174
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Other long-term assets [Member] | Derivatives not designated as hedging instruments [Member] | Interest Rate Contract [Member]
Derivatives, Fair Value [Line Items]
Current derivative liabilities	$ 2,142

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 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	$ (108,731)	$ (93,054)	$ (718,903)	$ (444,459)
Deferred tax benefit (expense)
Provision for income taxes	$ (3,680)	$ 5,457	$ 9,389	$ 1,073

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017	Feb. 28, 2012
Net Income (Loss) Available to Common Stockholders, Diluted [Abstract]
Net income (loss) attributable to stockholders		$ (89,826)	$ (46,229)	$ (652,917)	$ (356,470)
Basic weighted-average common shares (in shares)		141,027,000	139,517,000	140,722,000	139,289,000
Basic (in dollars per share)		$ (0.64)	$ (0.33)	$ (4.64)	$ (2.56)
Net income (loss) available to common stockholders		$ (89,826)		$ (652,917)
Weighted Average Number of Shares Outstanding, Diluted [Abstract]
Diluted weighted-average common shares		(141,027,000)	(139,517,000)	(140,722,000)	(139,289,000)
Dilutive net income (loss) per share		$ (0.64)	$ (0.33)	$ (4.64)	$ (2.56)
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	[1]	13,922,000	13,922,000	13,922,000
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	[1]	4,390,000	4,302,000	5,518,000	4,302,000
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	[1]	9,532,000	1,406,000	9,532,000	1,406,000
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	[1]	0	12,026,000	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	[1]	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
[1]	1As a result of the net loss per share for the three and nine months ended September 30, 2018 and October 1, 2017, the inclusion of all potentially 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 (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Oct. 01, 2017	Sep. 30, 2018	Oct. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 6,390	$ 9,399	$ 21,792	$ 25,380
Restricted stock units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	6,385	8,905	21,619	25,816
Change in stock-based compensation capitalized in inventory [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	5	494	173	(436)
Cost of Sales [Member] | Residential leases [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	352	869	1,018	1,393
Cost of Sales [Member] | Commercial [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	455	750	1,408	1,292
Cost of Sales [Member] | Power Plant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	464	1,256	1,528	2,426
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	764	1,661	4,764	4,225
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4,355	$ 4,863	$ 13,074	$ 16,044

Segment Information (Details)

Segment Information (Details) $ in Thousands	Aug. 09, 2018	Sep. 30, 2018USD ($)Rate		Jul. 01, 2018	Oct. 01, 2017USD ($)	Sep. 30, 2018USD ($)segmentsRate		Oct. 01, 2017USD ($)
Segment Reporting Information [Line Items]
Impairment of residential lease assets		$ 53,537			$ 0	$ 170,898		$ 0
Net impairment charges attributable to stockholders		55,400				158,900
Net income (loss) attributable to noncontrolling interest - leasing operations		(1.878)				11.98
Reconciliation of Operating Profit (Loss) from Segments to Consolidated		54,047			87,204	200,381		185,381
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest		$ (108,731)			$ (93,054)	$ (718,903)		$ (444,459)
Number of Reportable Segments | segments						3
Cost of revenue		418,508			464,547	$ 1,559,460		1,151,040
Gross margin		9,755			21,289	(290,212)		(8,128)
Revenue		428,263			485,836	1,269,248		1,142,912
Asset Impairment Charges		4,700				12,700		0
Stock-based compensation expense		6,390			9,399	21,792		25,380
Stock-based compensation						20,087		25,380
Amortization of Intangible Assets		(2,300)			(3,000)	(7,600)		(10,500)
Depreciation, Nonproduction		$ 0			0	$ (721)		0
Gain on business divestiture	59,347,000	59,347				59,347
Equity Method Investment, Unrealized Intercompany Profit (Loss) Not Eliminated, Amount		$ (6,225)				$ (6,225)
Acquisition Costs, Period Cost		(20,869)				(20,869)
Restructuring Costs		(3,923)			(3,517)	(18,604)		(18,276)
Non-cash interest expense						(12,133)		(12,553)
Equity in earnings of unconsolidated investees		(1,500)			$ 16,759	(17,059)		26,084
Net Income (Loss) Attributable to Noncontrolling Interest		$ 24,085				$ 92,434		$ 60,832
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated		(47,305)			(19,928)	(102,731)		(95,978)
Residential leases [Member]
Segment Reporting Information [Line Items]
Impairment of residential lease assets		$ 53,500				$ 170,900
Reconciliation of Operating Profit (Loss) from Segments to Consolidated		53,471			48,486	178,896		135,298
Commercial [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated		(4,979)			24,264	6,830		31,557
Power Plant [Member]
Segment Reporting Information [Line Items]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated		5,555			14,454	14,655		18,526
Power Plant [Member] | Avangrid Renewables [Member]
Segment Reporting Information [Line Items]
Segment Reporting, Disclosure of Major Customers		n/a
Power Plant [Member] | Mid American Energy Holdings Company [Member]
Segment Reporting Information [Line Items]
Segment Reporting, Disclosure of Major Customers		n/a			0.24			0.1
Power Plant [Member] | NRG Solar Inc. [Member]
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues								0.00%
Revenue [Member] | Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization		$ (24,754)			$ (43,161)	$ (99,313)		$ (123,010)
8point3 Energy Partners		$ 0			$ 5,147	$ 8,485		$ (70,860)
Property, Plant and Equipment Impairment or Disposal Disclosure		0			0	(369,168)		0
Asset Impairment Charges		$ (50,735)	[1]		$ 0	$ (146,234)	[1]
Stock-based compensation		(6,390)			(9,399)	(21,791)		$ (25,380)
Amortization of Intangible Assets		2,142			3,026	7,077		10,279
Restructuring Costs		(3,923)			3,517	(18,604)		18,276
Net Income (Loss) Attributable to Noncontrolling Interest		0			0	0		82
Non-cash interest expense		(13)			33	(58)		103
CostofAboveMarketPolysilicon		(14,628)			(33,461)	(49,997)		(85,102)
Equity in earnings of unconsolidated investees		(1,500)			(16,759)	(17,059)		(26,084)
Net Income (Loss) Attributable to Noncontrolling Interest		(24,085)			(24,609)	(92,434)		(60,832)
Cash Interest Expense, Net of Interest Income		(20,136)			(19,492)	(61,810)		(57,907)
Gross margin [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
Gross margin		$ 27,710			26,166	$ 6,482		66,603
Gross margin, As a percentage of total revenues | Rate		14.20%				1.10%
Gross margin, As reviewed by CODM		$ 28,199			32,633	$ 104,447		84,761
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate		14.40%				18.30%
Gross margin [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Gross margin		$ (10,313)			7,706	$ (106,141)		10,762
Gross margin, As a percentage of total revenues | Rate		(8.00%)				(27.90%)
Gross margin, As reviewed by CODM		$ (5,234)			25,500	$ 11,163		37,917
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate		(3.60%)				2.70%
Gross margin [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Gross margin		$ (7,642)			(12,583)	$ (190,553)		(85,493)
Gross margin, As a percentage of total revenues | Rate		(7.40%)				(59.70%)
Gross margin, As reviewed by CODM		$ (2,178)			10,097	$ (16,551)		15,083
Gross margin, As a percentage of total revenues (As reviewed by CODM) | Rate		(2.10%)				(5.30%)
8point3 Energy Partners		$ 0			608	$ 6,188		846
Gross margin [Member] | Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Gross margin, Utility and power plant projects		(162)			554	675		(45,284)
Sale-leaseback trasaction		(2,258)			(12,574)	(7,818)		(10,827)
Gross margin [Member] | Segment Reconciling Items [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners		0			2	0		7
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				92.5		(92,543)
Asset Impairment Charges		4,679				$ 12,683
Stock-based compensation expense		(352)			(869)	(1,018)		(1,393)
Amortization of Intangible Assets		653			847	2,622		2,931
Depreciation, Nonproduction						(224)
Non-cash interest expense					2			8
CostofAboveMarketPolysilicon		(4,163)			(4,751)	(14,241)		(13,833)
Gross margin [Member] | Segment Reconciling Items [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
8point3 Energy Partners		0			1,477	2,149		1,741
Gross margin, Utility and power plant projects		(155)			0	614		(328)
Sale-leaseback trasaction		2,492			(10,701)	$ 5,810		(5,811)
Property, Plant and Equipment Impairment or Disposal Disclosure				103.8		(103,759)
Asset Impairment Charges		0				$ 0
Stock-based compensation expense		(455)			(750)	(1,408)		(1,292)
Amortization of Intangible Assets		767			821	2,200		2,329
Depreciation, Nonproduction						(216)
Non-cash interest expense					3			8
CostofAboveMarketPolysilicon		(6,194)			(6,996)	(18,294)		(19,128)
Gross margin [Member] | Segment Reconciling Items [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Gross margin, Utility and power plant projects		(7)			554	61		(44,956)
Sale-leaseback trasaction		0			32	$ 80		556
Property, Plant and Equipment Impairment or Disposal Disclosure				158.8		(158,804)
Asset Impairment Charges		0				$ 0		(52,141)
Stock-based compensation expense		(464)			(1,256)	(1,529)		(2,426)
Amortization of Intangible Assets		722			899	2,255		2,441
Depreciation, Nonproduction						(281)
Non-cash interest expense					5			14
CostofAboveMarketPolysilicon		(4,271)			(21,714)	(17,462)
Sales [Member] | Residential leases [Member]
Segment Reporting Information [Line Items]
Revenue		195,270			151,913	569,883		442,413
Revenue, As reviewed by CODM		195,270			151,913	569,883		442,413
Sales [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Revenue		129,179			114,412	380,387		311,684
Revenue, As reviewed by CODM		144,594			157,751	409,726		397,551
Sales [Member] | Power Plant [Member]
Segment Reporting Information [Line Items]
Revenue		103,814			219,511	318,978		388,815
Revenue, As reviewed by CODM		103,567			223,927	309,924		464,599
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
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		0			8,073	2,149		(7,159)
Revenue, Utility and power plant project		114			0	839		(328)
Sale-leaseback trasaction		(15,529)			(51,412)	$ (32,327)		(78,380)
Property, Plant and Equipment Impairment or Disposal Disclosure						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		0			1,146	6,188		2,734
Revenue, Utility and power plant project		247			(5,562)	2,866		(48,081)
Sale-leaseback trasaction		0			0	$ 0		(30,437)
Property, Plant and Equipment Impairment or Disposal Disclosure						0
Asset Impairment Charges		0				$ 0
Stock-based compensation expense		0			0	0		0
Amortization of Intangible Assets					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		5.00%			3.00%	4.00%		6.00%
REST OF WORLD [Member]
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues		24.00%			16.00%	27.00%		15.00%
All Countries [Domain]
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues		100.00%			100.00%	100.00%		100.00%
UNITED STATES
Segment Reporting Information [Line Items]
Revenue As Percentage Of Total Revenues		71.00%			81.00%	69.00%		79.00%
August 2016 Plan [Member]
Segment Reporting Information [Line Items]
Restructuring Costs		$ (1,002)			$ (327)	$ (2,672)		$ 17
[1]	1 For the three and nine months ended September 30, 2018, the Company recorded in aggregate an impairment of residential leased assets of $53.5 million and $170.9 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 $55.4 million and $158.9 million for the three and nine months ended September 30, 2018, respectively. In the three and nine months of fiscal 2018, the Company also recorded $4.7 million and $12.7 million of depreciation savings, respectively, as a result of the impairment charge recognized in the prior period.

Subsequent Events (Details)

Subsequent Events (Details)	3 Months Ended
	Sep. 30, 2018
Subsequent Event [Line Items]
Business combination purchase consideration	26

Divestiture (Details)

Divestiture (Details)	Oct. 01, 2018	Aug. 09, 2018	Sep. 30, 2018	Sep. 30, 2018	Oct. 01, 2017
Divestiture [Abstract]
Gross value of intangible assets sold		10.2
Cash consideration from business divestiture		25,000,000
Cash due at closing of agreement	15,000,000		15
Shares issuable to the Company at closing of agreement			7,500,000	7.5
Final cash payment due			10,000,000
Stock consideration received from business divestiture		42,600,000		42,600	0
Transaction costs related to business divestiture		(1,743,000)
Total consideration due from business divestiture		65,857,000
Assets sold due to business divestiture		(6,510,000)
Gain on business divestiture		59,347,000	59,347	59,347

Uncategorized Items - spwr-2018

Label	Element	Value
Standard and Extended Product Warranty Accrual	us-gaap_ProductWarrantyAccrual	$ 172,466,000