Tesla (TSLA) 10-Q11 May 152015 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2015	Apr. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Trading Symbol	TSLA
Entity Registrant Name	TESLA MOTORS INC
Entity Central Index Key	1318605
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		126,403,793

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$1,510,076	$1,905,713
Restricted cash and marketable securities	20,693	17,947
Accounts receivable	200,052	226,604
Inventory	1,054,840	953,675
Prepaid expenses and other current assets	135,756	94,718
Total current assets	2,921,417	3,198,657
Operating lease vehicles, net	912,061	766,744
Property, plant and equipment, net	2,224,191	1,829,267
Restricted cash	13,846	11,374
Other assets	48,515	43,209
Total assets	6,120,030	5,849,251
Current liabilities
Accounts payable	732,331	777,946
Accrued liabilities	353,768	268,884
Deferred revenue	226,474	191,651
Capital lease obligations, current portion	9,622	9,532
Customer deposits	249,476	257,587
Convertible senior notes and other debt	620,710	601,566
Total current liabilities	2,192,381	2,107,166
Capital lease obligations, less current portion	11,265	12,267
Deferred revenue, less current portion	312,850	292,271
Convertible senior notes and other debt, less current portion	1,888,672	1,806,518
Resale value guarantee	606,221	487,879
Other long-term liabilities	228,367	173,244
Total liabilities	5,239,756	4,879,345
Commitments and contingencies (Note 9)
Convertible senior notes (Notes 6)	54,277	58,196
Stockholders' equity:
Preferred stock; $0.001 par value; 100,000,000 shares authorized; no shares issued and outstanding
Common stock; $0.001 par value; 2,000,000,000 shares authorized as of March 31, 2015 and December 31, 2014, respectively; 126,362,303 and 125,687,607 shares issued and outstanding as of March 31, 2015 and December 31, 2014, respectively	126	126
Additional paid-in capital	2,429,677	2,345,266
Accumulated other comprehensive loss	-15,965	-22
Accumulated deficit	-1,587,841	-1,433,660
Total stockholders' equity	825,997	911,710
Total liabilities and stockholders' equity	$6,120,030	$5,849,251

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	100,000,000	100,000,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock par value	$0.00	$0.00
Common stock shares authorized	2,000,000,000	2,000,000,000
Common stock shares issued	126,362,303	125,687,607
Common stock shares outstanding	126,362,303	125,687,607

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Revenues
Automotive	$893,320	$588,871
Services and other	46,560	31,671
Total revenues	939,880	620,542
Cost of revenues
Automotive	631,745	436,254
Services and other	48,062	29,160
Total cost of revenues	679,807	465,414
Gross profit	260,073	155,128
Operating expenses
Research and development	167,154	81,544
Selling, general and administrative	195,365	117,551
Total operating expenses	362,519	199,095
Loss from operations	-102,446	-43,967
Interest income	184	141
Interest expense	-26,574	-11,883
Other income (expense), net	-22,305	6,718
Loss before income taxes	-151,141	-48,991
Provision for income taxes	3,040	809
Net loss	($154,181)	($49,800)
Net loss per share of common stock, basic and diluted	($1.22)	($0.40)
Weighted average shares used in computing net loss per share of common stock, basic and diluted	125,946,657	123,472,782

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net loss	($154,181)	($49,800)
Other comprehensive loss, net of tax:
Unrealized net gain on short-term marketable securities	204
Foreign currency translation adjustment	-16,147
Other comprehensive loss	-15,943
Comprehensive loss	($170,124)	($49,800)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities
Net loss	($154,181)	($49,800)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	77,112	44,268
Stock-based compensation	43,026	37,038
Amortization of discount on convertible debt	17,941	8,493
Inventory write-downs	5,901	1,578
Fixed asset disposal	2,753
Other non-cash operating activities	2,862	2,561
Foreign currency transaction (gain) loss	27,977	-1,909
Changes in operating assets and liabilities
Accounts receivable	2,175	-23,721
Inventories and operating lease vehicles	-307,209	-198,594
Prepaid expenses and other current assets	-43,475	-11,429
Other assets	-6,055	153
Accounts payable	-43,242	78,257
Accrued liabilities	90,735	19,280
Deferred revenue	50,729	50,394
Customer deposits	-3,012	34,981
Resale value guarantee	62,712	54,318
Other long-term liabilities	41,457	12,855
Net cash provided by (used in) operating activities	-131,794	58,723
Cash Flows From Investing Activities
Purchases of property and equipment excluding capital leases	-426,060	-141,364
(Increase) decrease in other restricted cash	-6,284	1,295
Purchases of short-term marketable securities		-189,111
Net cash used in investing activities	-432,344	-329,180
Cash Flows From Financing Activities
Collateralized lease borrowing	77,961
Proceeds from issuance of convertible and other debt	77,661	2,000,000
Proceeds from exercise of stock options and other stock issuances	35,218	35,726
Principal payments on capital leases and other debt	-3,726	-2,545
Common stock and convertible other debt issuance costs	-958	-30,302
Proceeds from issuance of warrants		338,400
Purchase of convertible note hedges		-524,720
Net cash provided by financing activities	186,156	1,816,559
Effect of exchange rate changes on cash and cash equivalents	-17,655	1,917
Net increase (decrease) in cash and cash equivalents	-395,637	1,548,019
Cash and cash equivalents at beginning of period	1,905,713	845,889
Cash and cash equivalents at end of period	1,510,076	2,393,908
Supplemental noncash investing activities
Acquisition of property and equipment included in accounts payable and accrued liabilities	235,582	36,835
Estimated fair market value of facilities under build-to-suit lease	$29,212

Overview_of_the_Company

Overview of the Company	3 Months Ended
Overview of the Company	Mar. 31, 2015
Accounting Policies [Abstract]
Overview of the Company	1. Overview of the Company
	Tesla Motors, Inc. (Tesla, we, us or our) was incorporated in the state of Delaware on July 1, 2003. We design, develop, manufacture and sell high-performance fully electric vehicles, advanced electric vehicle powertrain components, and energy storage applications. We have wholly-owned subsidiaries in North America, Europe and Asia. The primary purpose of these subsidiaries is to market, manufacture, sell and/or service our vehicles.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies
	Basis of Consolidation
	The condensed consolidated financial statements include the accounts of Tesla and its wholly-owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements, and reported amounts of expenses during the reporting period, including revenue recognition, residual value of operating lease vehicles, inventory valuation, warranties, fair value of financial instruments and stock-based compensation. Actual results could differ from those estimates.
	Unaudited Interim Financial Statements
	The accompanying condensed consolidated balance sheet as of March 31, 2015, the condensed consolidated statements of operations and condensed consolidated statements of comprehensive loss for the three months ended March 31, 2015 and 2014 and the condensed consolidated statements of cash flows for the three months ended March 31, 2015 and 2014 and other information disclosed in the related notes are unaudited. The condensed consolidated balance sheet as of December 31, 2014 was derived from our audited consolidated financial statements at that date. The accompanying condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes contained in our Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission.
	The accompanying interim condensed consolidated financial statements and related disclosures have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the results of operations for the periods presented. The condensed consolidated results of operations for any interim period are not necessarily indicative of the results to be expected for the full year or for any other future year or interim period.
	Beginning in the three months ended March 31, 2015, we changed the composition of the revenue and cost of revenue lines in our statements of operations. Automotive includes revenues related to deliveries of new Model S, including vehicle options, data connectivity, and Supercharging, sales of regulatory credits to other automotive manufacturers, amortization of revenue for cars sold with resale value guarantees, Model S leasing revenue, and scrap sales. Services and other consists of sales of electric vehicle powertrain components and systems to other manufacturers, maintenance and development services, Tesla Energy, and pre-owned Tesla vehicle sales. Prior period amounts have been reclassified to conform to the current period presentation.
	Beginning January 1, 2015, the functional currency of each of our foreign subsidiaries changed to the local country’s currency. This change was based on the culmination of facts and circumstances that have developed as we expanded our foreign operations over the past year. The adjustment of $10.0 million attributable to the current rate translation of non-monetary assets as of the date of the change is included in accumulated other comprehensive loss on the Company’s condensed consolidated balance sheet as of March 31, 2015.
	During the three months ended June 30, 2014, we began separately presenting the effect of exchange rate changes on our cash and cash equivalents in our condensed consolidated statements of cash flows due to our growing operations in foreign currency environments. Prior period amounts have been reclassified to conform to the current period presentation.
	Recent Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board issued an accounting update which amends the existing accounting standards for revenue recognition. The new guidance provides a unified model to determine when and how revenue is recognized. Under the new model, revenue is recognized as goods or services are delivered in an amount that reflects the consideration we expect to collect. The guidance is effective for fiscal years beginning after December 15, 2016; early adoption is prohibited. The new standard is required to be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying it recognized at the date of initial application. We have not yet selected a transition method and are currently evaluating the impact of adopting this guidance on our consolidated financial statements.
	Revenue Recognition
	We recognize revenues from sales of Model S and the Tesla Roadster, including vehicle options and accessories, vehicle service and sales of regulatory credits, such as zero emission vehicle and greenhouse gas emission credits, as well as sales of electric vehicle powertrain components and systems, such as battery packs and drive units. We recognize revenue when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and there are no uncertainties regarding customer acceptance; (iii) fees are fixed or determinable; and (iv) collection is reasonably assured.
	Car sales include certain standard features and customer selected options and configurations that meet the definition of a deliverable under multiple-element accounting guidance, including internet connectivity, Supercharging access, and specified software updates for cars equipped with Autopilot hardware. These deliverables are valued on a stand-alone basis and we recognize their related revenue over our performance period which is generally the eight-year life of the car or, for software upgrades, as they are delivered. If we sell a deliverable separately, we use that pricing to determine its fair value; otherwise, we use our best estimated selling price by considering third party pricing of similar options, costs used to develop and deliver the service, and other information which may be available.
	As of March 31, 2015, we had deferred $43.8 million, $29.1 million, $16.7 million, and $1.2 million related to the purchase of vehicle maintenance and service plans, access to our Supercharger network, Model S connectivity, and Autopilot software upgrades. As of December 31, 2014, we had deferred $39.7 million, $25.6 million, $14.4 million, and $1.5 million related to these same performance obligations.
	Resale Value Guarantees
	We offer resale value guarantees or similar buy-back terms to all customers who purchase a Model S in the US, Canada and selected European and Asian markets and finance their vehicle through one of our specified commercial banking partners. Under the program, Model S customers have the option of selling their vehicle back to us during the period of 36 to 39 months after delivery for a pre-determined resale value. Although we receive full payment for the vehicle sales price at the time of delivery, we account for transactions under the resale value guarantee program as operating leases. Accordingly, we defer revenue on the sale of the vehicle to deferred revenue and residual value guarantee and recognize revenue attributable to the lease on a straight-line basis over the guarantee period to automotive revenue. Similarly, we capitalize the cost of the leased vehicle and depreciate its value, less expected salvage value, to cost of automotive revenue over the same period.
	At the end of the resale value guarantee period, which is the earlier of 39 months or the pay-off date of the initial loan, the resale value guarantee and deferred revenue balances are settled to automotive revenue and the net book value of the leased vehicle is expensed to costs of automotive revenue if our customer retains ownership of the car. In cases where a customer returns the vehicle back to us between months 36 and 39, we purchase the car in the amount of the resale value guarantee and settle any remaining deferred revenue balance to automotive revenue.
	In the fourth quarter of 2014, Tesla also began offering resale value guarantees in connection with automobile sales to certain bank leasing partners. As Tesla has guaranteed the value of these vehicles and as the vehicles are expected to be leased to end-customers, we account for them as collateralized borrowings. As of March 31, 2015 and December 31, 2014, we had $76.7 million and $19.6 million of such borrowings recorded in resale value guarantee and $17.2 million and $0 million recorded in deferred revenue liability, of which a portion will be accreted to revenue and a portion may be distributed to the bank leasing partner should we decide to repurchase the vehicles at the end of the term or should the bank sell the car to a third party and receive proceeds less than the value we have guaranteed. The maximum cash payment to re-purchase these vehicles under these arrangements at March 31, 2015, is $55.4 million. Cash received upon the sale of such cars is classified as collateralized lease borrowing within cash flows from financing activities in our Consolidated Statement of Cash Flows.
	Account activity related to our resale value guarantee program consisted of the following for the periods presented (in thousands):

			Three Months Ended March 31,
			2015				2014
	Operating Lease Vehicles
	Operating lease vehicles under the resale value guarantee		$	684,590			$	376,979
	program—beginning of period		$	684,590			$	376,979
	Net increase in operating lease vehicles under the resale value			139,791				84,515
	guarantee program			139,791				84,515
	Depreciation expense recorded in cost of automotive revenues			(22,041	)			(12,402	)
	Additional depreciation expense recorded in cost of			(4,396	)			(2,060	)
	automotive revenues as a result of early cancellation of resale
	value guarantee
	Reclassifications to inventory resulting from return of vehicle under trade-in program			(5,233	)			—
	Operating lease vehicles under the resale value guarantee		$	792,711			$	447,032
	program—end of period		$	792,711			$	447,032

	Deferred Revenue
	Deferred revenue related to the resale value guarantee		$	381,096			$	230,856
	program—beginning of period		$	381,096			$	230,856
	Net increase in deferred revenue including Model S deliveries with resale value			91,694				63,070
	guarantee and reclassification of collateralized borrowing from long-term to short-term			91,694				63,070
	Amortization of deferred revenue and short-term collateralized borrowing recorded in			(44,980	)			(21,779	)
	automotive revenue			(44,980	)			(21,779	)
	Additional revenue recorded in automotive revenue as a			(909	)			(1,441	)
	result of early cancellation of resale value guarantee			(909	)			(1,441	)
	Release of deferred revenue resulting from return of vehicle under trade-in program			(2,797	)			—
	Deferred revenue related to the resale value guarantee		$	424,104			$	270,706
	program—end of period		$	424,104			$	270,706

	Resale Value Guarantee
	Resale value guarantee liability—beginning of period		$	487,879			$	236,298
	Net increase in resale value guarantee			124,112				55,602
	Reclassification from long-term to short-term collateralized borrowing			(644	)			—
	Additional revenue recorded in automotive revenue as a			(1,070	)			(1,283	)
	result of early cancellation of resale value guarantee			(1,070	)			(1,283	)
	Release of resale value guarantee resulting from return of vehicle under trade-in program			(4,056	)			—
	Resale value guarantee liability—end of period		$	606,221			$	290,617
	Model S Leasing Program
	In April 2014, we began offering a leasing program in the United States and Canada for Model S. Qualifying customers are permitted to lease a Model S for 36 months, after which time they have the option of either returning the vehicle to us or purchasing it for a pre-determined residual value. We account for these leasing transactions as operating leases and accordingly, we recognize leasing revenues over the contractual term of the individual leases and record cost of automotive revenues equal to the depreciation of the leased vehicles. As of March 31, 2015 and December 31, 2014, we had deferred $14.8 million and $9.4 million of lease-related upfront payments which will be recognized on a straight-line basis over the contractual term of the individual leases. Lease revenues are recorded in automotive revenue and for the three months ended March 31, 2015, we recognized $6.6 million.
	Warranties
	We provide a warranty on all vehicles, production powertrain components and systems sales, and we accrue warranty reserves upon delivery to the customer. Warranty reserves include management’s best estimate of the projected costs to repair or to replace items under warranty. These estimates are based on actual claims incurred to-date and an estimate of the nature, frequency and costs of future claims. These estimates are inherently uncertain and changes to our historical or projected experience may cause material changes to our warranty reserves in the future. The portion of the warranty provision expected to be incurred within 12 months is classified as current within accrued liabilities, while the remaining amount is classified as long-term within other long-term liabilities.
	Accrued warranty activity consisted of the following for the periods presented (in thousands):

		Three Months Ended March 31,
		2015				2014
Accrued warranty—beginning of period		$	129,043			$	53,182
Warranty costs incurred			(11,786	)			(9,300	)
Net changes in liability for pre-existing warranties, including			10,762				8,120
expirations			10,762				8,120
Provision for warranty			27,282				19,930
Accrued warranty—end of period		$	155,301			$	71,932
Our warranty reserves do not include projected warranty costs associated with our operating lease vehicles and vehicles sold with resale value guarantee and similar buy-back terms as such actual warranty costs are expensed as incurred. For the three months ended March 31, 2015 and 2014, warranty costs incurred for our operating lease vehicles were $1.8 million and $1.2 million. Warranty expense is recorded as a component of cost of automotive revenue.
Cost of automotive revenue during the first quarter of 2015 also included a $10.7 million increase to our warranty reserve to reflect the additional preventative repairs we plan to perform on customer drive units and high-voltage battery packs when brought in for warranty related service.
Inventory Valuation
We value our inventories at the lower of cost or market. Cost is computed using standard cost, which approximates actual cost on a first-in, first-out basis. We record inventory write-downs for estimated obsolescence or unmarketable inventories based upon assumptions about future demand forecasts. If our inventory on hand is in excess of our future demand forecast, the excess amounts are written off.
We also review inventory to determine whether its carrying value exceeds the net amount realizable upon the ultimate sale of the inventory. This requires us to determine the estimated selling price of our vehicles less the estimated cost to convert inventory on hand into a finished product. Should our estimates of future selling prices or production costs change, material changes to these reserves may be required. A small change in our estimates may result in a material charge to our reported financial results.
Concentration of Risk
Credit Risk
Financial instruments that potentially subject us to a concentration of credit risk consist of cash, cash equivalents, restricted cash and accounts receivable. Our cash equivalents are primarily invested in money market funds with high credit quality financial institutions in the United States. At times, these deposits and securities may be in excess of insured limits. We invest cash not required for use in operations in high credit quality securities based on our investment policy. Our investment policy provides guidelines and limits regarding credit quality, investment concentration, investment type, and maturity that we believe will provide liquidity while reducing risk of loss of capital. Our investments are currently of a short-term nature and include U.S. treasury bills.
As of March 31, 2015 and December 31, 2014, our accounts receivable were derived primarily from amounts to be received from financial institutions and leasing companies offering various financing products to our customers, sales of regulatory credits, as well as the development and sales of powertrain components and systems to automotive original equipment manufacturers (OEMs). As of March 31, 2015, we have two customers who individually account for 23% and 10% of our accounts receivable.
Supply Risk
Although there may be multiple suppliers available, many of the components used in our vehicles are purchased by us from a single source. If these single source suppliers fail to satisfy our requirements on a timely basis at competitive prices, we could suffer manufacturing delays, a possible loss of revenues, or incur higher cost of sales, any of which could adversely affect our operating results.

Stock-Based Compensation
We use the fair value method of accounting for our stock options and restricted stock units (RSUs) granted to employees and our Employee Stock Purchase Plan (ESPP) to measure the cost of employee services received in exchange for the stock-based awards. The fair value of stock options and ESPP are estimated on the grant date and offering date using the Black-Scholes option-pricing model. The fair value of RSUs is measured on the grant date based on the closing fair market value of our common stock. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period which is generally four years for stock options and RSUs and six months for the ESPP. Stock-based compensation expense is recognized on a straight-line basis, net of estimated forfeitures.
Net Loss per Share of Common Stock
Our basic and diluted net loss per share of common stock is calculated by dividing net loss by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the number of shares underlying outstanding stock options and warrants as well as our convertible senior notes, are not included when their effect is antidilutive.
The following table presents the potential weighted common shares outstanding that were excluded from the computation of diluted net loss per share of common stock for the periods presented. Anti-dilutive share counts for the twelve months ended December 31, 2014 have been updated.

		Three Months Ended March 31,								Twelve Months
		Three Months Ended March 31,								Ended December 31,
		2015				2014				2014
Employee share based awards			15,711,086				14,288,189				14,729,749
Convertible senior notes			2,040,822				2,015,267				2,344,998
Warrants issued May 2013			471,339				433,479				921,985
Since we expect to settle the principal amount of our outstanding convertible senior notes in cash, we use the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of our common stock for a given period exceeds the conversion price of $124.52, $359.87 and $359.87 per share for the 2018 Notes, 2019 Notes and 2021 Notes.
Uncertain Tax Positions
As of March 31, 2015 and December 31, 2014, the aggregate balances of our gross unrecognized tax benefits were $47.8 million and $41.4 million, of which $45.2 million and $39.1 million, would not affect our effective tax rate as the tax benefits would increase a deferred tax asset which is currently offset by a full valuation allowance.

Balance_Sheet_Components

Balance Sheet Components	3 Months Ended
Balance Sheet Components	Mar. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Balance Sheet Components	3. Balance Sheet Components
	Inventory
	As of March 31, 2015 and December 31, 2014, our inventory consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Raw materials	$	370,553		$	392,292
	Work in process		63,058			56,114
	Finished goods		492,645			397,318
	Service parts		128,584			107,951
	Total	$	1,054,840		$	953,675
	Finished goods inventory includes vehicles in transit to fulfill customer orders, vehicles used for marketing purposes and service loaners, until they are sold to customers, new vehicles available for immediate sale at our retail and service center locations, and pre-owned Tesla vehicles. The increase in finished goods inventory was primarily due to customer orders that were in transit for delivery at quarter-end while there was a reduction in the new vehicles available for immediate sale.
	Property, Plant and Equipment
	As of March 31, 2015 and December 31, 2014, our property, plant and equipment, net, consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Machinery, equipment and office furniture	$	819,794		$	720,746
	Construction in progress		763,628			572,125
	Leasehold improvements		310,235			230,270
	Tooling		308,082			295,906
	Building and building improvements		198,024			154,362
	Computer equipment and software		114,824			98,970
	Land		51,990			49,478
			2,566,577			2,121,857
	Less: Accumulated depreciation and amortization		(342,386	)		(292,590	)
	Total	$	2,224,191		$	1,829,267
	Construction in progress is comprised primarily of assets related to the manufacturing of our Model S, including building improvements at our Tesla Factory in Fremont, California, Gigafactory construction, tooling and manufacturing equipment and capitalized interest expense. Depreciation of construction in progress begins when the assets are ready for their intended use. Interest expense on outstanding debt is capitalized during the period of significant capital asset construction. Capitalized interest on construction in progress is included in property, plant and equipment, and is amortized over the life of the related assets. During the three months ended March 31, 2015 and 2014, we capitalized $8.3 million and $1.2 million of interest expense.
	We are sometimes involved in construction at our leased facilities. In accordance with Accounting Standards Codification 840, Leases, for build-to-suit lease arrangements where we are involved in the construction of structural improvements prior to the commencement of the lease or take some level of construction risk, we are considered the owner of the assets during the construction period. Accordingly, upon commencement of our construction activities, we record a construction in progress asset and a corresponding financing liability. Once the construction is completed, if the lease meets certain “sale-leaseback” criteria, we will remove the asset and related financial obligation from the balance sheet and treat the building lease as an operating lease. If upon completion of construction, the project does not meet the “sale-leaseback” criteria, the leased property will be treated as a capital lease for financial reporting purposes and included in building and building improvements in the table above. As of March 31, 2015 and December 31, 2014, the table above includes $61.5 million and $52.4 million of build-to-suit assets. As of March 31, 2015 and December 31, 2014, corresponding financing obligations of $0 million and $21.0 million are recorded in accrued liabilities and $61.3 million and $31.4 million are recorded in other long-term liabilities.
	Depreciation and amortization expense during the three months ended March 31, 2015 and 2014 were $52.1 million and $28.9 million. Total property and equipment assets under capital lease as of March 31, 2015 and December 31, 2014 were $34.8 million and $33.4 million. Accumulated depreciation related to assets under capital lease as of these dates were $14.7 million and $12.8 million.
	We have acquired land for the site of our Gigafactory and have incurred$146.2 million of construction costs as of March 31, 2015.
	Accrued Liabilities
	As of March 31, 2015 and December 31, 2014, our accrued liabilities consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Taxes payable	$	83,739		$	71,229
	Accrued purchases		146,952			68,547
	Payroll and related costs		66,544			54,492
	Other		56,533			74,616
	Total	$	353,768		$	268,884

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	4. Fair Value of Financial Instruments
	The carrying values of our financial instruments including cash equivalents, marketable securities, accounts receivable and accounts payable approximate their fair value due to their short-term nature. As a basis for determining the fair value of certain of our assets and liabilities, we established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows: (Level I) observable inputs such as quoted prices in active markets; (Level II) inputs other than the quoted prices in active markets that are observable either directly or indirectly; and (Level III) unobservable inputs in which there is little or no market data which requires us to develop our own assumptions. This hierarchy requires us to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. Our financial assets that are measured at fair value on a recurring basis consist of cash equivalents and marketable securities.
	All of our cash equivalents and current restricted cash, which are comprised primarily of money market funds, are classified within Level I of the fair value hierarchy because they are valued using quoted market prices or market prices for similar securities. Our restricted short-term marketable securities are classified within Level I of the fair value hierarchy.
	As of March 31, 2015 and December 31, 2014, the fair value hierarchy for our financial assets that are carried at fair value was as follows (in thousands):

		31-Mar-15								31-Dec-14
		Fair		Level I		Level II		Level III		Fair		Level I		Level II			Level III
		Value								Value
	Money market funds	$	874,305	$	874,305	$	—	$	—	$	1,275,346	$	1,275,346	$	—		$	—
	U.S. treasury bills		16,682		16,682		—		—		16,673		16,673		—			—
	Total	$	890,987	$	890,987	$	—	$	—	$	1,292,019	$	1,292,019	$	—		$	—
	Our available-for-sale marketable securities classified by security type as of March 31, 2015 and December 31, 2014 consisted of the following (in thousands):

		31-Mar-15								31-Dec-14
		Amortized		Gross		Gross		Fair Value		Amortized		Gross		Gross			Fair Value
		Cost		Unrealized		Unrealized				Cost		Unrealized		Unrealized
				Gains		Losses						Gains		Losses
	U.S. treasury bills	$	16,478	$	204	$	—	$	16,682	$	16,695	$	—	$	(22	)	$	16,673
	As of March 31, 2015, the estimated fair value of our 2018 Notes, 2019 Notes, and 2021 Notes was $1.06 billion (par value $659.8 million), $807.3 million (par value $920.0 million), and $1.17 billion (par value $1.38 billion). As of December 31, 2014 the estimated fair value of our 2018 Notes, 2019 Notes, and 2021 Notes was $1.22 billion (par value $659.8 million), $852.2 million (par value $920.0 million), and $1.25 billion (par value $1.38 billion). These fair values represent level II valuations. When determining the estimated fair value of our long-term debt, we used a commonly accepted valuation methodology and market-based risk measurements that are indirectly observable, such as credit risk. As of March 31, 2015, the $77.7 million carrying value of our Warehouse Facility liability approximates the fair value.

Customer_Deposits

Customer Deposits	3 Months Ended
Customer Deposits	Mar. 31, 2015
Other Liabilities Disclosure [Abstract]
Customer Deposits	5. Customer Deposits
	We collect deposits from customers at the time they place an order for a vehicle and, in some locations, at certain additional milestones up to the point of delivery. Customer deposit amounts and timing vary depending on the vehicle model and country of delivery. Customer deposits related to Model X currently represent fully refundable reservations. Customer deposits are included in current liabilities until refunded or until they are applied to a customer’s purchase balance at time of delivery.
	As of March 31, 2015 and December 31, 2014, we held customer deposits of $249.5 million and $257.6 million.

Convertible_and_Longterm_Debt_

Convertible and Long-term Debt Obligations	3 Months Ended
Convertible and Long-term Debt Obligations	Mar. 31, 2015
Debt Disclosure [Abstract]
Convertible and Long-term Debt Obligations	6. Convertible and Long-term Debt Obligations
	0.25% and 1.25% Convertible Senior Notes and Bond Hedge and Warrant Transactions
	In March 2014, we issued $800.0 million principal amount of 0.25% convertible senior notes due 2019 (2019 Notes) and $1.20 billion principal amount of 1.25% convertible senior notes due 2021 (2021 Notes) in a public offering. In April 2014, we issued an additional $120.0 million aggregate principal amount of 2019 Notes and $180.0 million aggregate principal amount of 2021 Notes, pursuant to the exercise in full of the overallotment options of the underwriters of our March 2014 public offering. Each $1,000 of principal of the 2019 Notes and 2021 Notes will initially be convertible into 2.7788 shares of our common stock, which is equivalent to an initial conversion price of approximately $359.87 per share, subject to adjustment upon the occurrence of specified events. The total net proceeds from these offerings, after deducting transaction costs, were approximately $905.8 million from 2019 Notes and $1.36 billion from 2021 Notes. We incurred $14.2 million and $21.4 million, of debt issuance costs in connection with the 2019 Notes and the 2021 Notes, which we initially recorded in other assets and are amortizing to interest expense using the effective interest method over the contractual terms of these notes. The interest rates are fixed at 0.25% and 1.25% per annum and are payable semi-annually in arrears on March 1 and September 1 of each year, commencing on September 1, 2014.
	In connection with the offering of these notes in March 2014, we entered into convertible note hedge transactions whereby we have the option to purchase initially (subject to adjustment for certain specified events) a total of approximately 5.6 million shares of our common stock at a price of approximately $359.87 per share. The total cost of the convertible note hedge transactions was $524.7 million. In addition, we sold warrants whereby the holders of the warrants have the option to purchase initially (subject to adjustment for certain specified events) a total of approximately 2.2 million shares of our common stock at a price of $512.66 for the 2019 Notes and a total of approximately 3.3 million shares of our common stock at a price of $560.64 per share for 2021 Notes. We received $338.4 million in cash proceeds from the sale of these warrants. Similarly, in connection with the issuance of additional notes in April 2014, we entered into convertible note hedge transactions and paid an aggregate $78.7 million. In addition, we sold warrants to purchase (subject to adjustment for certain specified events) a total of approximately 0.3 million shares of our common stock at a strike price of $512.66 per share for the warrants relating to 2019 Notes, and a total of approximately 0.5 million shares of our common stock at a strike price of $560.64 per share for the warrants relating to 2021 Notes. We received aggregate proceeds of approximately $50.8 million from the sale of the warrants. Taken together, the purchase of the convertible note hedges and the sale of warrants are intended to offset any actual dilution from the conversion of these notes and to effectively increase the overall conversion price from $359.87 to $512.66 per share in the case of warrants relating to 2019 Notes and from $359.87 to $560.64 in the case of warrants relating to 2021 Notes. As these transactions meet certain accounting criteria, the convertible note hedges and warrants are recorded in stockholders’ equity and are not accounted for as derivatives. The net cost incurred in connection with the convertible note hedge and warrant transactions was recorded as a reduction to additional paid-in capital on the condensed consolidated balance sheet.
	During the first quarter of 2015, the closing price of our common stock did not meet or exceed 130% of the applicable conversion price of our 2019 Notes and 2021 Notes on at least 20 of the last 30 consecutive trading days of the quarter; furthermore, no other conditions allowing holders of the 2019 Notes and 2021 Notes to convert have been met as of March 31, 2015. Therefore, the 2019 Notes and 2021 Notes are not convertible during the second quarter of 2015 and are classified as long-term debt. Should the closing price conditions be met in the second quarter of 2015 or a future quarter, the 2019 Notes and 2021 Notes will be convertible at their holders’ option during the immediately following quarters.
	1.50% Convertible Senior Notes and Bond Hedge and Warrant Transactions
	In May 2013, we issued $660.0 million aggregate principal amount of convertible senior notes due 2018 (2018 Notes) in a public offering. The net proceeds from the offering, after deducting transaction costs, were approximately $648.0 million. We incurred $12.0 million of debt issuance costs in connection with 2018 Notes which we initially recorded in other assets and are amortizing to interest expense using the effective interest method over the contractual term of 2018 Notes. Each $1,000 of principal of the 2018 Notes will initially be convertible into 8.0306 shares of our common stock, which is equivalent to an initial conversion price of approximately $124.52 per share, subject to adjustment upon the occurrence of specified events. The interest under 2018 Notes is fixed at 1.50% per annum and is payable semi-annually in arrears on June 1 and December 1 of each year, commencing on December 1, 2013.
	In connection with the offering of the 2018 Notes, we entered into convertible note hedge transactions whereby we have the option to purchase initially (subject to adjustment for certain specified events) a total of approximately 5.3 million shares of our common stock at a price of approximately $124.52 per share. The cost of the convertible note hedge transactions was $177.5 million. In addition, we sold warrants whereby the holders of the warrants have the option to purchase initially (subject to adjustment for certain specified events) a total of approximately 5.3 million shares of our common stock at a price of $184.48 per share. We received $120.3 million in cash proceeds from the sale of these warrants. Taken together, the purchase of the convertible note hedges and the sale of warrants are intended to offset any actual dilution from the conversion of the 2018 Notes and to effectively increase the overall conversion price from $124.52 to $184.48 per share. As these transactions meet certain accounting criteria, the convertible note hedges and warrants are recorded in stockholders’ equity and are not accounted for as derivatives. The net cost incurred in connection with the convertible note hedge and warrant transactions was recorded as a reduction to additional paid-in capital in the condensed consolidated balance sheet.
	During the first quarter of 2015, the closing price of our common stock exceeded 130% of the applicable conversion price of our 2018 Notes on at least 20 of the last 30 consecutive trading days of the quarter; therefore, holders of 2018 Notes may convert their notes during the second quarter of 2015. As such, we classified the $605.5 million carrying value of our 2018 Notes as current liabilities and classified $54.3 million, representing the difference between the aggregate principal of our 2018 Notes of $659.8 million and the carrying value of 2018 Notes, as mezzanine equity on our condensed consolidated balance sheet as of March 31, 2015. Similarly, debt issuance costs were classified as other current assets as of March 31, 2015. Should the closing price conditions be met in the second quarter of 2015 or a future quarter, 2018 Notes will be convertible at their holders’ option during the immediately following quarter.
	Convertible Senior Notes Carrying Value and Interest Expense
	In accordance with accounting guidance on embedded conversion features, we valued and bifurcated the conversion option associated with the notes from the respective host debt instrument and initially recorded the conversion option for the 2018, 2019, and 2021 Notes in stockholders’ equity. The resulting debt discounts on the 2019 Notes, 2021 Notes, and 2018 Notes are being amortized to interest expense at the effective interest rate over the contractual terms of the notes.

		31-Mar-15									31-Dec-14
		2018 Notes			2019 Notes			2021 Notes			2018 Notes		2019 Notes		2021 Notes
		(in thousands, except years and percentages)
	Carrying value	$	605,485		$	768,488		$	1,057,749		$	601,566	$	759,891	$	1,046,627
	Unamortized discount		54,277			151,512			322,251			58,196		160,109		333,373
	Principal amount	$	659,762		$	920,000		$	1,380,000		$	659,762	$	920,000	$	1,380,000
	Remaining amortization period (years)		2.9			3.7			5.7
	Effective interest rate on liability component		4.29	%		4.89	%		5.96	%
	Carrying amount of equity component	$	82,800		$	188,100		$	369,400
	If converted value in excess of par value	$	340,432		$	—		$	—

	Warehouse line of credit
	In March 2015, we entered into a loan and security agreement (the “Warehouse Facility”) for a secured asset based line of credit for a principal amount up to $100 million. Obligations under the Warehouse Facility are secured on a first priority basis by certain of our direct lease contracts and the related lease vehicles. We sell the lease contracts and related vehicles to a wholly owned, bankruptcy-remote, special purpose entity that transfers an ownership interest in these assets, but not the assets themselves, to third-party lenders. Borrowings under the Warehouse Facility are generally limited to up to 72% of the present value of the remaining lease payments and the residual vehicle values under eligible lease contracts. As of March 31, 2015, we have borrowed $77 million under the Warehouse Facility.
	Interest is payable monthly on amounts borrowed under the Warehouse Facility at a variable rate of LIBOR plus 1.65% and on undrawn amounts at a rate of 0.5%. The Warehouse facility matures in March 2017, at which time all outstanding borrowing will become due. Prior to that date, principal payments will be due in the amount that the borrowing limit decreases below our outstanding principal balance.
	Interest Expense
	The following table presents the aggregate amount of interest expense recognized on the warehouse line of credit, 2018 Notes, 2019 Notes, and 2021 Notes relating to the contractual interest coupon and amortization of the debt issuance costs and debt discount.

		Three Months Ended March 31,
		2015			2014
	Contractual interest coupon	$	7,307		$	3,652
	Amortization of debt issuance costs		1,530			736
	Amortization of debt discount		23,638			8,492
	Total	$	32,475		$	12,880

Equity_Incentive_Plans

Equity Incentive Plans	3 Months Ended
Equity Incentive Plans	Mar. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Incentive Plans	7. Equity Incentive Plans
	Performance-based Stock Option Grant
	In 2014, to create incentives for continued long term success beyond the Model S program and to closely align executive pay with our stockholders’ interests in the achievement of significant milestones by our company, the Compensation Committee of our Board of Directors granted stock options to certain employees to purchase 1,073,000 shares of our common stock. Each such grant consists of four vesting tranches with a vesting schedule based entirely on the attainment of future performance milestones, assuming continued employment and service to us through each vesting date.
	·	1/4th of the shares subject to the options are scheduled to vest upon completion of the first Model X Production Vehicle;
	·	1/4th of the shares subject to the options are scheduled to vest upon achieving aggregate vehicle production of 100,000 vehicles in a trailing 12-month period;
	·	1/4th of the shares subject to the options are scheduled to vest upon completion of the first Gen III Production Vehicle; and
	·	1/4th of the shares subject to the options are scheduled to vest upon achievement of annualized gross margin of greater than 30.0% in any three years.
	As of March 31, 2015, the following performance milestone was considered probable of achievement.
	·	Completion of the first Model X Production Vehicle.
	For the three months ended March 31, 2015 and 2014, we recorded stock-based compensation expense of $3.7 million and $2.9 million related to this grant, respectively.
	2012 CEO Grant
	In August 2012, our Board of Directors granted 5,274,901 stock options to our CEO (2012 CEO Grant). The 2012 CEO Grant consists of ten vesting tranches with a vesting schedule based entirely on the attainment of both performance conditions and market conditions, assuming continued employment and service to us through each vesting date.
	Each of the ten vesting tranches requires a combination of one of the ten pre-determined performance milestones and an incremental increase in our market capitalization of $4.0 billion, as compared to the initial market capitalization of $3.2 billion measured at the time of the 2012 CEO Grant.
	As of March 31, 2015, the market conditions for six vesting tranches and the following performance milestone were achieved and approved by our Board of Directors:
	·	Successful completion of the Model X Alpha Prototype.
	·	Successful completion of the Model X Beta Prototype;
	As of March 31, 2015, the following three performance milestones were considered probable of achievement:
	·	Completion of the first Model X Production Vehicle;
	·	Successful completion of the Model 3 Alpha Prototype; and
	·	Aggregate vehicle production of 100,000 vehicles.
	For the three months ended March 31, 2015 and 2014, we recorded stock-based compensation expense of $1.4 million and $10.0 million related to this grant, respectively.
	No cash compensation has been received by our CEO for his services to the company.
	Summary Stock-Based Compensation Information
	The following table summarizes our stock-based compensation expense by line item in the condensed consolidated statements of operations (in thousands):

			Three Months Ended March 31,
			2015		2014
	Cost of sales		$	4,601	$	3,106
	Research and development			19,792		13,545
	Selling, general and administrative			18,633		20,387
	Total		$	43,026	$	37,038

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies
	Legal Proceedings
	From time to time, we are subject to various legal proceedings that arise from the normal course of business activities. In addition, from time to time, third parties may assert intellectual property infringement claims against us in the form of letters and other forms of communication. If an unfavorable ruling were to occur, there exists the possibility of a material adverse impact on our results of operations, prospects, cash flows, financial position and brand.
	In November 2013, a putative securities class action lawsuit was filed against Tesla in U.S. District Court, Northern District of California, alleging violations of, and seeking remedies pursuant to, Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5. The complaint, made claims against Tesla and its CEO, Elon Musk, sought damages and attorney’s fees on the basis of allegations that, among other things, Tesla and Mr. Musk made false and/or misleading representations and omissions, including with respect to the safety of Model S. This case was brought on behalf of a putative class consisting of certain persons who purchased Tesla’s securities between August 19, 2013 and November 17, 2013. On September 26, 2014, the trial court, upon the motion of Tesla and Mr. Musk, dismissed the complaint with prejudice, and thereafter issued a formal written order to that effect. The plaintiffs have appealed from the trial court’s order, and that appeal is pending.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation
Basis of Consolidation	The condensed consolidated financial statements include the accounts of Tesla and its wholly-owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements, and reported amounts of expenses during the reporting period, including revenue recognition, residual value of operating lease vehicles, inventory valuation, warranties, fair value of financial instruments and stock-based compensation. Actual results could differ from those estimates.
Unaudited Interim Financial Statements	Unaudited Interim Financial Statements
	The accompanying condensed consolidated balance sheet as of March 31, 2015, the condensed consolidated statements of operations and condensed consolidated statements of comprehensive loss for the three months ended March 31, 2015 and 2014 and the condensed consolidated statements of cash flows for the three months ended March 31, 2015 and 2014 and other information disclosed in the related notes are unaudited. The condensed consolidated balance sheet as of December 31, 2014 was derived from our audited consolidated financial statements at that date. The accompanying condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes contained in our Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission.
	The accompanying interim condensed consolidated financial statements and related disclosures have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the results of operations for the periods presented. The condensed consolidated results of operations for any interim period are not necessarily indicative of the results to be expected for the full year or for any other future year or interim period.
	Beginning in the three months ended March 31, 2015, we changed the composition of the revenue and cost of revenue lines in our statements of operations. Automotive includes revenues related to deliveries of new Model S, including vehicle options, data connectivity, and Supercharging, sales of regulatory credits to other automotive manufacturers, amortization of revenue for cars sold with resale value guarantees, Model S leasing revenue, and scrap sales. Services and other consists of sales of electric vehicle powertrain components and systems to other manufacturers, maintenance and development services, Tesla Energy, and pre-owned Tesla vehicle sales. Prior period amounts have been reclassified to conform to the current period presentation.
	Beginning January 1, 2015, the functional currency of each of our foreign subsidiaries changed to the local country’s currency. This change was based on the culmination of facts and circumstances that have developed as we expanded our foreign operations over the past year. The adjustment of $10.0 million attributable to the current rate translation of non-monetary assets as of the date of the change is included in accumulated other comprehensive loss on the Company’s condensed consolidated balance sheet as of March 31, 2015.
	During the three months ended June 30, 2014, we began separately presenting the effect of exchange rate changes on our cash and cash equivalents in our condensed consolidated statements of cash flows due to our growing operations in foreign currency environments. Prior period amounts have been reclassified to conform to the current period presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board issued an accounting update which amends the existing accounting standards for revenue recognition. The new guidance provides a unified model to determine when and how revenue is recognized. Under the new model, revenue is recognized as goods or services are delivered in an amount that reflects the consideration we expect to collect. The guidance is effective for fiscal years beginning after December 15, 2016; early adoption is prohibited. The new standard is required to be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying it recognized at the date of initial application. We have not yet selected a transition method and are currently evaluating the impact of adopting this guidance on our consolidated financial statements.
Revenue Recognition	Revenue Recognition
	We recognize revenues from sales of Model S and the Tesla Roadster, including vehicle options and accessories, vehicle service and sales of regulatory credits, such as zero emission vehicle and greenhouse gas emission credits, as well as sales of electric vehicle powertrain components and systems, such as battery packs and drive units. We recognize revenue when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and there are no uncertainties regarding customer acceptance; (iii) fees are fixed or determinable; and (iv) collection is reasonably assured.
	Car sales include certain standard features and customer selected options and configurations that meet the definition of a deliverable under multiple-element accounting guidance, including internet connectivity, Supercharging access, and specified software updates for cars equipped with Autopilot hardware. These deliverables are valued on a stand-alone basis and we recognize their related revenue over our performance period which is generally the eight-year life of the car or, for software upgrades, as they are delivered. If we sell a deliverable separately, we use that pricing to determine its fair value; otherwise, we use our best estimated selling price by considering third party pricing of similar options, costs used to develop and deliver the service, and other information which may be available.
	As of March 31, 2015, we had deferred $43.8 million, $29.1 million, $16.7 million, and $1.2 million related to the purchase of vehicle maintenance and service plans, access to our Supercharger network, Model S connectivity, and Autopilot software upgrades. As of December 31, 2014, we had deferred $39.7 million, $25.6 million, $14.4 million, and $1.5 million related to these same performance obligations.
	Resale Value Guarantees
	We offer resale value guarantees or similar buy-back terms to all customers who purchase a Model S in the US, Canada and selected European and Asian markets and finance their vehicle through one of our specified commercial banking partners. Under the program, Model S customers have the option of selling their vehicle back to us during the period of 36 to 39 months after delivery for a pre-determined resale value. Although we receive full payment for the vehicle sales price at the time of delivery, we account for transactions under the resale value guarantee program as operating leases. Accordingly, we defer revenue on the sale of the vehicle to deferred revenue and residual value guarantee and recognize revenue attributable to the lease on a straight-line basis over the guarantee period to automotive revenue. Similarly, we capitalize the cost of the leased vehicle and depreciate its value, less expected salvage value, to cost of automotive revenue over the same period.
	At the end of the resale value guarantee period, which is the earlier of 39 months or the pay-off date of the initial loan, the resale value guarantee and deferred revenue balances are settled to automotive revenue and the net book value of the leased vehicle is expensed to costs of automotive revenue if our customer retains ownership of the car. In cases where a customer returns the vehicle back to us between months 36 and 39, we purchase the car in the amount of the resale value guarantee and settle any remaining deferred revenue balance to automotive revenue.
	In the fourth quarter of 2014, Tesla also began offering resale value guarantees in connection with automobile sales to certain bank leasing partners. As Tesla has guaranteed the value of these vehicles and as the vehicles are expected to be leased to end-customers, we account for them as collateralized borrowings. As of March 31, 2015 and December 31, 2014, we had $76.7 million and $19.6 million of such borrowings recorded in resale value guarantee and $17.2 million and $0 million recorded in deferred revenue liability, of which a portion will be accreted to revenue and a portion may be distributed to the bank leasing partner should we decide to repurchase the vehicles at the end of the term or should the bank sell the car to a third party and receive proceeds less than the value we have guaranteed. The maximum cash payment to re-purchase these vehicles under these arrangements at March 31, 2015, is $55.4 million. Cash received upon the sale of such cars is classified as collateralized lease borrowing within cash flows from financing activities in our Consolidated Statement of Cash Flows.
	Account activity related to our resale value guarantee program consisted of the following for the periods presented (in thousands):

		Three Months Ended March 31,
		2015			2014
	Operating Lease Vehicles
	Operating lease vehicles under the resale value guarantee	$	684,590		$	376,979
	program—beginning of period	$	684,590		$	376,979
	Net increase in operating lease vehicles under the resale value		139,791			84,515
	guarantee program		139,791			84,515
	Depreciation expense recorded in cost of automotive revenues		(22,041	)		(12,402	)
	Additional depreciation expense recorded in cost of		(4,396	)		(2,060	)
	automotive revenues as a result of early cancellation of resale
	value guarantee
	Reclassifications to inventory resulting from return of vehicle under trade-in program		(5,233	)		—
	Operating lease vehicles under the resale value guarantee	$	792,711		$	447,032
	program—end of period	$	792,711		$	447,032

	Deferred Revenue
	Deferred revenue related to the resale value guarantee	$	381,096		$	230,856
	program—beginning of period	$	381,096		$	230,856
	Net increase in deferred revenue including Model S deliveries with resale value		91,694			63,070
	guarantee and reclassification of collateralized borrowing from long-term to short-term		91,694			63,070
	Amortization of deferred revenue and short-term collateralized borrowing recorded in		(44,980	)		(21,779	)
	automotive revenue		(44,980	)		(21,779	)
	Additional revenue recorded in automotive revenue as a		(909	)		(1,441	)
	result of early cancellation of resale value guarantee		(909	)		(1,441	)
	Release of deferred revenue resulting from return of vehicle under trade-in program		(2,797	)		—
	Deferred revenue related to the resale value guarantee	$	424,104		$	270,706
	program—end of period	$	424,104		$	270,706

	Resale Value Guarantee
	Resale value guarantee liability—beginning of period	$	487,879		$	236,298
	Net increase in resale value guarantee		124,112			55,602
	Reclassification from long-term to short-term collateralized borrowing		(644	)		—
	Additional revenue recorded in automotive revenue as a		(1,070	)		(1,283	)
	result of early cancellation of resale value guarantee		(1,070	)		(1,283	)
	Release of resale value guarantee resulting from return of vehicle under trade-in program		(4,056	)		—
	Resale value guarantee liability—end of period	$	606,221		$	290,617
	Model S Leasing Program
	In April 2014, we began offering a leasing program in the United States and Canada for Model S. Qualifying customers are permitted to lease a Model S for 36 months, after which time they have the option of either returning the vehicle to us or purchasing it for a pre-determined residual value. We account for these leasing transactions as operating leases and accordingly, we recognize leasing revenues over the contractual term of the individual leases and record cost of automotive revenues equal to the depreciation of the leased vehicles. As of March 31, 2015 and December 31, 2014, we had deferred $14.8 million and $9.4 million of lease-related upfront payments which will be recognized on a straight-line basis over the contractual term of the individual leases. Lease revenues are recorded in automotive revenue and for the three months ended March 31, 2015, we recognized $6.6 million.
Warranties	Warranties
	We provide a warranty on all vehicles, production powertrain components and systems sales, and we accrue warranty reserves upon delivery to the customer. Warranty reserves include management’s best estimate of the projected costs to repair or to replace items under warranty. These estimates are based on actual claims incurred to-date and an estimate of the nature, frequency and costs of future claims. These estimates are inherently uncertain and changes to our historical or projected experience may cause material changes to our warranty reserves in the future. The portion of the warranty provision expected to be incurred within 12 months is classified as current within accrued liabilities, while the remaining amount is classified as long-term within other long-term liabilities.
	Accrued warranty activity consisted of the following for the periods presented (in thousands):

		Three Months Ended March 31,
		2015			2014
	Accrued warranty—beginning of period	$	129,043		$	53,182
	Warranty costs incurred		(11,786	)		(9,300	)
	Net changes in liability for pre-existing warranties, including		10,762			8,120
	expirations		10,762			8,120
	Provision for warranty		27,282			19,930
	Accrued warranty—end of period	$	155,301		$	71,932
	Our warranty reserves do not include projected warranty costs associated with our operating lease vehicles and vehicles sold with resale value guarantee and similar buy-back terms as such actual warranty costs are expensed as incurred. For the three months ended March 31, 2015 and 2014, warranty costs incurred for our operating lease vehicles were $1.8 million and $1.2 million. Warranty expense is recorded as a component of cost of automotive revenue.
	Cost of automotive revenue during the first quarter of 2015 also included a $10.7 million increase to our warranty reserve to reflect the additional preventative repairs we plan to perform on customer drive units and high-voltage battery packs when brought in for warranty related service.
Inventory Valuation	Inventory Valuation
	We value our inventories at the lower of cost or market. Cost is computed using standard cost, which approximates actual cost on a first-in, first-out basis. We record inventory write-downs for estimated obsolescence or unmarketable inventories based upon assumptions about future demand forecasts. If our inventory on hand is in excess of our future demand forecast, the excess amounts are written off.
	We also review inventory to determine whether its carrying value exceeds the net amount realizable upon the ultimate sale of the inventory. This requires us to determine the estimated selling price of our vehicles less the estimated cost to convert inventory on hand into a finished product. Should our estimates of future selling prices or production costs change, material changes to these reserves may be required. A small change in our estimates may result in a material charge to our reported financial results.
Concentration of Risk	Concentration of Risk
	Credit Risk
	Financial instruments that potentially subject us to a concentration of credit risk consist of cash, cash equivalents, restricted cash and accounts receivable. Our cash equivalents are primarily invested in money market funds with high credit quality financial institutions in the United States. At times, these deposits and securities may be in excess of insured limits. We invest cash not required for use in operations in high credit quality securities based on our investment policy. Our investment policy provides guidelines and limits regarding credit quality, investment concentration, investment type, and maturity that we believe will provide liquidity while reducing risk of loss of capital. Our investments are currently of a short-term nature and include U.S. treasury bills.
	As of March 31, 2015 and December 31, 2014, our accounts receivable were derived primarily from amounts to be received from financial institutions and leasing companies offering various financing products to our customers, sales of regulatory credits, as well as the development and sales of powertrain components and systems to automotive original equipment manufacturers (OEMs). As of March 31, 2015, we have two customers who individually account for 23% and 10% of our accounts receivable.
	Supply Risk
	Although there may be multiple suppliers available, many of the components used in our vehicles are purchased by us from a single source. If these single source suppliers fail to satisfy our requirements on a timely basis at competitive prices, we could suffer manufacturing delays, a possible loss of revenues, or incur higher cost of sales, any of which could adversely affect our operating results.
Stock-Based Compensation	Stock-Based Compensation
Stock-Based Compensation	We use the fair value method of accounting for our stock options and restricted stock units (RSUs) granted to employees and our Employee Stock Purchase Plan (ESPP) to measure the cost of employee services received in exchange for the stock-based awards. The fair value of stock options and ESPP are estimated on the grant date and offering date using the Black-Scholes option-pricing model. The fair value of RSUs is measured on the grant date based on the closing fair market value of our common stock. The resulting cost is recognized over the period during which an employee is required to provide service in exchange for the awards, usually the vesting period which is generally four years for stock options and RSUs and six months for the ESPP. Stock-based compensation expense is recognized on a straight-line basis, net of estimated forfeitures.
Net Loss per Share of Common Stock	Net Loss per Share of Common Stock
	Our basic and diluted net loss per share of common stock is calculated by dividing net loss by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the number of shares underlying outstanding stock options and warrants as well as our convertible senior notes, are not included when their effect is antidilutive.
	The following table presents the potential weighted common shares outstanding that were excluded from the computation of diluted net loss per share of common stock for the periods presented. Anti-dilutive share counts for the twelve months ended December 31, 2014 have been updated.

		Three Months Ended March 31,						Twelve Months
		Three Months Ended March 31,						Ended December 31,
		2015			2014			2014
	Employee share based awards		15,711,086			14,288,189			14,729,749
	Convertible senior notes		2,040,822			2,015,267			2,344,998
	Warrants issued May 2013		471,339			433,479			921,985
	Since we expect to settle the principal amount of our outstanding convertible senior notes in cash, we use the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of our common stock for a given period exceeds the conversion price of $124.52, $359.87 and $359.87 per share for the 2018 Notes, 2019 Notes and 2021 Notes.
Uncertain Tax Positions	Uncertain Tax Positions
	As of March 31, 2015 and December 31, 2014, the aggregate balances of our gross unrecognized tax benefits were $47.8 million and $41.4 million, of which $45.2 million and $39.1 million, would not affect our effective tax rate as the tax benefits would increase a deferred tax asset which is currently offset by a full valuation allowance.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
Summary of Significant Accounting Policies (Tables)	Mar. 31, 2015
Accounting Policies [Abstract]
Schedule of Account Activity Related to Resale Value Guarantee Program	Account activity related to our resale value guarantee program consisted of the following for the periods presented (in thousands):

		Three Months Ended March 31,
		2015			2014
	Operating Lease Vehicles
	Operating lease vehicles under the resale value guarantee	$	684,590		$	376,979
	program—beginning of period	$	684,590		$	376,979
	Net increase in operating lease vehicles under the resale value		139,791			84,515
	guarantee program		139,791			84,515
	Depreciation expense recorded in cost of automotive revenues		(22,041	)		(12,402	)
	Additional depreciation expense recorded in cost of		(4,396	)		(2,060	)
	automotive revenues as a result of early cancellation of resale
	value guarantee
	Reclassifications to inventory resulting from return of vehicle under trade-in program		(5,233	)		—
	Operating lease vehicles under the resale value guarantee	$	792,711		$	447,032
	program—end of period	$	792,711		$	447,032

	Deferred Revenue
	Deferred revenue related to the resale value guarantee	$	381,096		$	230,856
	program—beginning of period	$	381,096		$	230,856
	Net increase in deferred revenue including Model S deliveries with resale value		91,694			63,070
	guarantee and reclassification of collateralized borrowing from long-term to short-term		91,694			63,070
	Amortization of deferred revenue and short-term collateralized borrowing recorded in		(44,980	)		(21,779	)
	automotive revenue		(44,980	)		(21,779	)
	Additional revenue recorded in automotive revenue as a		(909	)		(1,441	)
	result of early cancellation of resale value guarantee		(909	)		(1,441	)
	Release of deferred revenue resulting from return of vehicle under trade-in program		(2,797	)		—
	Deferred revenue related to the resale value guarantee	$	424,104		$	270,706
	program—end of period	$	424,104		$	270,706

	Resale Value Guarantee
	Resale value guarantee liability—beginning of period	$	487,879		$	236,298
	Net increase in resale value guarantee		124,112			55,602
	Reclassification from long-term to short-term collateralized borrowing		(644	)		—
	Additional revenue recorded in automotive revenue as a		(1,070	)		(1,283	)
	result of early cancellation of resale value guarantee		(1,070	)		(1,283	)
	Release of resale value guarantee resulting from return of vehicle under trade-in program		(4,056	)		—
	Resale value guarantee liability—end of period	$	606,221		$	290,617
	Model S Leasing Program
	In April 2014, we began offering a leasing program in the United States and Canada for Model S. Qualifying customers are permitted to lease a Model S for 36 months, after which time they have the option of either returning the vehicle to us or purchasing it for a pre-determined residual value. We account for these leasing transactions as operating leases and accordingly, we recognize leasing revenues over the contractual term of the individual leases and record cost of automotive revenues equal to the depreciation of the leased vehicles. As of March 31, 2015 and December 31, 2014, we had deferred $14.8 million and $9.4 million of lease-related upfront payments which will be recognized on a straight-line basis over the contractual term of the individual leases. Lease revenues are recorded in automotive revenue and for the three months ended March 31, 2015, we recognized $6.6 million.
Schedule of Accrued Warranty Activity	Accrued warranty activity consisted of the following for the periods presented (in thousands):

		Three Months Ended March 31,
		2015			2014
	Accrued warranty—beginning of period	$	129,043		$	53,182
	Warranty costs incurred		(11,786	)		(9,300	)
	Net changes in liability for pre-existing warranties, including		10,762			8,120
	expirations		10,762			8,120
	Provision for warranty		27,282			19,930
	Accrued warranty—end of period	$	155,301		$	71,932

Schedule of Potential Weighted Common Shares Outstanding that were Excluded from Computation of Diluted Net Loss per Share of Common Stock	The following table presents the potential weighted common shares outstanding that were excluded from the computation of diluted net loss per share of common stock for the periods presented. Anti-dilutive share counts for the twelve months ended December 31, 2014 have been updated.

		Three Months Ended March 31,						Twelve Months
		Three Months Ended March 31,						Ended December 31,
		2015			2014			2014
	Employee share based awards		15,711,086			14,288,189			14,729,749
	Convertible senior notes		2,040,822			2,015,267			2,344,998
	Warrants issued May 2013		471,339			433,479			921,985

Balance_Sheet_Components_Table

Balance Sheet Components (Tables)	3 Months Ended
Balance Sheet Components (Tables)	Mar. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Inventory	As of March 31, 2015 and December 31, 2014, our inventory consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Raw materials	$	370,553		$	392,292
	Work in process		63,058			56,114
	Finished goods		492,645			397,318
	Service parts		128,584			107,951
	Total	$	1,054,840		$	953,675

Schedule of Property, Plant and Equipment, Net	As of March 31, 2015 and December 31, 2014, our property, plant and equipment, net, consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Machinery, equipment and office furniture	$	819,794		$	720,746
	Construction in progress		763,628			572,125
	Leasehold improvements		310,235			230,270
	Tooling		308,082			295,906
	Building and building improvements		198,024			154,362
	Computer equipment and software		114,824			98,970
	Land		51,990			49,478
			2,566,577			2,121,857
	Less: Accumulated depreciation and amortization		(342,386	)		(292,590	)
	Total	$	2,224,191		$	1,829,267

Schedule of Accrued Liabilities	As of March 31, 2015 and December 31, 2014, our accrued liabilities consisted of the following (in thousands):

		March 31,			December 31,
		2015			2014
	Taxes payable	$	83,739		$	71,229
	Accrued purchases		146,952			68,547
	Payroll and related costs		66,544			54,492
	Other		56,533			74,616
	Total	$	353,768		$	268,884

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value Hierarchy of Financial Assets Carried at Fair Value	As of March 31, 2015 and December 31, 2014, the fair value hierarchy for our financial assets that are carried at fair value was as follows (in thousands):

		31-Mar-15								31-Dec-14
		Fair		Level I		Level II		Level III		Fair		Level I		Level II			Level III
		Value								Value
	Money market funds	$	874,305	$	874,305	$	—	$	—	$	1,275,346	$	1,275,346	$	—		$	—
	U.S. treasury bills		16,682		16,682		—		—		16,673		16,673		—			—
	Total	$	890,987	$	890,987	$	—	$	—	$	1,292,019	$	1,292,019	$	—		$	—

Available-for-Sale Marketable Securities	Our available-for-sale marketable securities classified by security type as of March 31, 2015 and December 31, 2014 consisted of the following (in thousands):

		31-Mar-15								31-Dec-14
		Amortized		Gross		Gross		Fair Value		Amortized		Gross		Gross			Fair Value
		Cost		Unrealized		Unrealized				Cost		Unrealized		Unrealized
				Gains		Losses						Gains		Losses
	U.S. treasury bills	$	16,478	$	204	$	—	$	16,682	$	16,695	$	—	$	(22	)	$	16,673

Convertible_and_Longterm_Debt_1

Convertible and Long-term Debt Obligations (Tables)	3 Months Ended
Convertible and Long-term Debt Obligations (Tables)	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Debt Discounts	In accordance with accounting guidance on embedded conversion features, we valued and bifurcated the conversion option associated with the notes from the respective host debt instrument and initially recorded the conversion option for the 2018, 2019, and 2021 Notes in stockholders’ equity. The resulting debt discounts on the 2019 Notes, 2021 Notes, and 2018 Notes are being amortized to interest expense at the effective interest rate over the contractual terms of the notes.

		31-Mar-15									31-Dec-14
		2018 Notes			2019 Notes			2021 Notes			2018 Notes		2019 Notes		2021 Notes
		(in thousands, except years and percentages)
	Carrying value	$	605,485		$	768,488		$	1,057,749		$	601,566	$	759,891	$	1,046,627
	Unamortized discount		54,277			151,512			322,251			58,196		160,109		333,373
	Principal amount	$	659,762		$	920,000		$	1,380,000		$	659,762	$	920,000	$	1,380,000
	Remaining amortization period (years)		2.9			3.7			5.7
	Effective interest rate on liability component		4.29	%		4.89	%		5.96	%
	Carrying amount of equity component	$	82,800		$	188,100		$	369,400
	If converted value in excess of par value	$	340,432		$	—		$	—

Schedule of Aggregate Amount of Interest Expense Recognized	The following table presents the aggregate amount of interest expense recognized on the warehouse line of credit, 2018 Notes, 2019 Notes, and 2021 Notes relating to the contractual interest coupon and amortization of the debt issuance costs and debt discount.

		Three Months Ended March 31,
		2015			2014
	Contractual interest coupon	$	7,307		$	3,652
	Amortization of debt issuance costs		1,530			736
	Amortization of debt discount		23,638			8,492
	Total	$	32,475		$	12,880

Equity_Incentive_Plans_Tables

Equity Incentive Plans (Tables)	3 Months Ended
Equity Incentive Plans (Tables)	Mar. 31, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock-Based Compensation Expense	The following table summarizes our stock-based compensation expense by line item in the condensed consolidated statements of operations (in thousands):

		Three Months Ended March 31,
		2015		2014
	Cost of sales	$	4,601	$	3,106
	Research and development		19,792		13,545
	Selling, general and administrative		18,633		20,387
	Total	$	43,026	$	37,038

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2014	Dec. 31, 2014
Summary Of Significant Accounting Policies [Line Items]
Adjustment attributable to current rate translation of non-monetary assets	$10,000,000
Resale value guarantee	606,221,000			487,879,000
Automotive revenues	893,320,000	588,871,000
Warranty costs incurred for resale value guarantee	1,800,000	1,200,000
Increase in warranty reserve	10,762,000	8,120,000
Unrecognized tax benefits	47,800,000			41,400,000
Unrecognized tax benefits that would not affect effective tax rate	45,200,000			39,100,000
2018 Notes [Member]
Summary Of Significant Accounting Policies [Line Items]
Convertible notes, conversion price	$124.52
2019 Notes [Member]
Summary Of Significant Accounting Policies [Line Items]
Convertible notes, conversion price	$359.87
2021 Notes [Member]
Summary Of Significant Accounting Policies [Line Items]
Convertible notes, conversion price	$359.87
Accounts Receivable [Member] \| Customer A [Member]
Summary Of Significant Accounting Policies [Line Items]
Accounts receivable in excess of 10% of total accounts receivable	23.00%
Accounts Receivable [Member] \| Customer B [Member]
Summary Of Significant Accounting Policies [Line Items]
Accounts receivable in excess of 10% of total accounts receivable	10.00%
Deferred lease revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	14,800,000			9,400,000
Automotive revenues	6,600,000
Sales To Leasing Companies With Guarantee [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	17,200,000			0
Resale value guarantee	76,700,000			19,600,000
Maximum repurchase price of vehicles under resale value arrangement	55,400,000
Model S [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	16,700,000			14,400,000
Resale agreement term			36 months
Autopilot software upgrades [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	1,200,000			1,500,000
Vehicle maintenance and service plans [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	43,800,000			39,700,000
Supercharger network [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred upfront payments	$29,100,000			$25,600,000

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Schedule of Account Activity Related to Resale Value Guarantee Program (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Operating Lease Vehicles
Net increase in operating lease vehicles under the resale value guarantee program	$307,209	$198,594
Resale Value Guarantee
Resale value guarantee liabilitybbeginning of period	487,879
Net increase in resale value guarantee	62,712	54,318
Resale value guarantee liabilitybend of period	606,221
Resale Value Guarantee [Member]
Operating Lease Vehicles
Operating lease vehicles under the resale value guarantee programbbeginning of period	684,590	376,979
Net increase in operating lease vehicles under the resale value guarantee program	139,791	84,515
Depreciation expense recorded in cost of automotive revenues	-22,041	-12,402
Additional depreciation expense recorded in cost of automotive revenues as a result of early cancellation of resale value guarantee	-4,396	-2,060
Reclassifications to inventory resulting from return of vehicle under trade-in program	-5,233
Operating lease vehicles under the resale value guarantee programbend of period	792,711	447,032
Deferred Revenue
Deferred revenue related to the resale value guarantee programbbeginning of period	381,096	230,856
Net increase in deferred revenue related to Model S deliveries with resale value guarantee and reclassification of collateralized borrowing from long-term to short-term	91,694	63,070
Amortization of deferred revenue recorded in automotive revenue	-44,980	-21,779
Additional revenue recorded in automotive revenue as a result of early cancellation of resale value guarantee	-909	-1,441
Release of deferred revenue resulting from return of vehicle under trade-in program	-2,797
Deferred revenue related to the resale value guarantee programbend of period	424,104	270,706
Resale Value Guarantee
Resale value guarantee liabilitybbeginning of period	487,879	236,298
Net increase in resale value guarantee	124,112	55,602
Reclassification from long-term to short-term collateralized borrowing	-644
Additional revenue recorded in automotive revenue as a result of early cancellation of resale value guarantee	-1,070	-1,283
Release of resale value guarantee resulting from return of vehicle under trade-in program	-4,056
Resale value guarantee liabilitybend of period	$606,221	$290,617

Summary_of_Significant_Account5

Summary of Significant Accounting Policies - Schedule of Accrued Warranty Activity (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Standard Product Warranty Disclosure [Abstract]
Accrued warrantybbeginning of period	$129,043	$53,182
Warranty costs incurred	-11,786	-9,300
Net changes in liability for pre-existing warranties, including expirations	10,762	8,120
Provision for warranty	27,282	19,930
Accrued warrantybend of period	$155,301	$71,932

Summary_of_Significant_Account6

Summary of Significant Accounting Policies - Schedule of Potential Weighted Common Shares Outstanding that were Excluded from Computation of Diluted Net Loss per Share of Common Stock (Detail)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Employee share based awards [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net loss per share	15,711,086	14,288,189	14,729,749
Convertible senior notes [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net loss per share	2,040,822	2,015,267	2,344,998
Warrant issued in May 2013 [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net loss per share	471,339	433,479	921,985

Balance_Sheet_Components_Sched

Balance Sheet Components - Schedule of Inventory (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$370,553	$392,292
Work in process	63,058	56,114
Finished goods	492,645	397,318
Service parts	128,584	107,951
Total	$1,054,840	$953,675

Balance_Sheet_Components_Sched1

Balance Sheet Components - Schedule of Property, Plant and Equipment, Net (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$2,566,577	$2,121,857
Less: Accumulated depreciation and amortization	-342,386	-292,590
Property, plant and equipment, net	2,224,191	1,829,267
Machinery, equipment and office furniture [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	819,794	720,746
Construction in progress [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	763,628	572,125
Leasehold improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	310,235	230,270
Tooling [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	308,082	295,906
Building and building improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	198,024	154,362
Computer equipment and software [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	114,824	98,970
Land [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$51,990	$49,478

Balance_Sheet_Components_Addit

Balance Sheet Components - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Balance Sheet Components [Line Items]
Interest expense capitalized	$8,300,000	$1,200,000
Property, plant and equipment, net	2,224,191,000		1,829,267,000
Accrued liabilities	353,768,000		268,884,000
Other long-term liabilities	228,367,000		173,244,000
Depreciation and amortization expense	52,100,000	28,900,000
Total property and equipment assets under capital lease	34,800,000		33,400,000
Accumulated depreciation related to assets under capital lease	14,700,000		12,800,000
Build To Suit Arrangements [Member]
Balance Sheet Components [Line Items]
Property, plant and equipment, net	61,500,000		52,400,000
Accrued liabilities	0		21,000,000
Other long-term liabilities	61,300,000		31,400,000
Gigafactory [Member]
Balance Sheet Components [Line Items]
Costs related to construction activities	$146,200,000

Balance_Sheet_Components_Sched2

Balance Sheet Components - Schedule of Accrued Liabilities (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Payables And Accruals [Abstract]
Taxes payable	$83,739	$71,229
Accrued purchases	146,952	68,547
Payroll and related costs	66,544	54,492
Other	56,533	74,616
Total	$353,768	$268,884

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments - Schedule of Fair Value Hierarchy of Financial Assets Carried at Fair Value (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	$890,987	$1,292,019
Level I [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	890,987	1,292,019
Money market funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	874,305	1,275,346
Money market funds [Member] \| Level I [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	874,305	1,275,346
U.S. treasury bills [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	16,682	16,673
U.S. treasury bills [Member] \| Level I [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	$16,682	$16,673

Fair_Value_of_Financial_Instru3

Fair Value of Financial Instruments - Available-for-Sale Marketable Securities (Detail) (U.S. treasury bills [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
U.S. treasury bills [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$16,478	$16,695
Gross Unrealized Gains	204
Gross Unrealized Losses		-22
Fair Value	$16,682	$16,673

Fair_Value_of_Financial_Instru4

Fair Value of Financial Instruments - Additional Information (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Carrying value of warehouse facility liability	$77,700,000
2018 Notes [Member]
Debt Instrument [Line Items]
Estimated fair value of notes	1,060,000,000	1,220,000,000
Principal amount of convertible senior notes	659,762,000	659,762,000
2019 Notes [Member]
Debt Instrument [Line Items]
Estimated fair value of notes	807,300,000	852,200,000
Principal amount of convertible senior notes	920,000,000	920,000,000
2021 Notes [Member]
Debt Instrument [Line Items]
Estimated fair value of notes	1,170,000,000	1,250,000,000
Principal amount of convertible senior notes	$1,380,000,000	$1,380,000,000

Customer_Deposits_Additional_I

Customer Deposits - Additional Information (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Customer deposits	$249,476	$257,587

Convertible_and_Longterm_Debt_2

Convertible and Long-term Debt Obligations - 0.25% and 1.25% Convertible Senior Notes and Bond Hedge and Warrant Transactions - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended		1 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2014
	Mar. 31, 2014	D	Mar. 31, 2014	Apr. 30, 2014
Debt Instrument [Line Items]
Debt instrument interest rate and payment description		The interest rates are fixed at 0.25% and 1.25% per annum and are payable semi-annually in arrears on March 1 and September 1 of each year, commencing on September 1, 2014.
Payment for purchase of common stock	5,600,000		5,600,000
Common stock purchase price	$359.87		$359.87
Hedge transactions	$524,700,000
Proceeds from issuance of warrants			338,400,000
Common stock price to conversion price, percentage		130.00%
Debt instrument convertible trading days		20
Debt instrument convertible consecutive trading days		30 days
Warrants [Member]
Debt Instrument [Line Items]
Hedge transactions				78,700,000
Proceeds from issuance of warrants				50,800,000
0.25% Convertible senior notes due 2019 [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	800,000,000		800,000,000	120,000,000
Debt instrument interest rate	0.25%		0.25%
Proceeds from convertible senior notes, net of underwriting discounts and offering costs		905,800,000
Debt issuance costs		14,200,000
Debt instrument maturity year		2019
Shares issued under warrants	2,200,000		2,200,000	300,000
Exercise price of warrant	$512.66		$512.66	$512.66
0.25% Convertible senior notes due 2019 [Member] \| Minimum [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Conversion price per share				$359.87
0.25% Convertible senior notes due 2019 [Member] \| Maximum [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Conversion price per share				$512.66
1.25% Convertible senior notes due 2021 [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	1,200,000,000		1,200,000,000	180,000,000
Debt instrument interest rate	1.25%		1.25%
Proceeds from convertible senior notes, net of underwriting discounts and offering costs		1,360,000,000
Debt issuance costs		21,400,000
Debt instrument maturity year		2021
Shares issued under warrants	3,300,000		3,300,000	500,000
Exercise price of warrant	$560.64		$560.64	$560.64
Proceeds from issuance of warrants	338,400,000
1.25% Convertible senior notes due 2021 [Member] \| Minimum [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Conversion price per share				$359.87
1.25% Convertible senior notes due 2021 [Member] \| Maximum [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Conversion price per share				$560.64
0.25% and 1.25% Convertible Senior Notes and Bond Hedge and Warrant Transactions [Member]
Debt Instrument [Line Items]
Convertible principal amount		1,000
Convertible instrument, shares issued		2.7788
Convertible notes, conversion price		359.87
0.25% and 1.25% Convertible Senior Notes and Bond Hedge and Warrant Transactions [Member] \| Scenario, Forecast [Member]
Debt Instrument [Line Items]
Common stock price to conversion price, percentage		130.00%
Debt instrument convertible trading days		20
Debt instrument convertible consecutive trading days		30 days

Convertible_and_Longterm_Debt_3

Convertible and Long-term Debt Obligations - 1.50% Convertible Senior Notes and Bond Hedge and Warrant Transactions - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended		1 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2014	31-May-13	Dec. 31, 2014
	Mar. 31, 2014	D	Mar. 31, 2014	Apr. 30, 2014	31-May-13	Dec. 31, 2014
Debt Instrument [Line Items]
Payment for purchase of common stock	5,600,000		5,600,000
Common stock purchase price	$359.87		$359.87
Hedge transactions	$524,700,000
Proceeds from issuance of warrants			338,400,000
Common stock price to conversion price, percentage		130.00%
Debt instrument convertible trading days		20
Debt instrument convertible consecutive trading days		30 days
Equity component of convertible debt		54,277,000				58,196,000
Warrants [Member]
Debt Instrument [Line Items]
Hedge transactions				78,700,000
Proceeds from issuance of warrants				50,800,000
1.50% Convertible senior notes due 2018 [Member]
Debt Instrument [Line Items]
Aggregate principal amount of Notes		659,800,000			660,000,000
Debt instrument interest rate					1.50%
Debt instrument maturity year		2018
Proceeds from convertible senior notes, net of underwriting discounts and offering costs					648,000,000
Debt issuance costs					12,000,000
Debt instrument interest payment description		payable semi-annually in arrears on June 1 and December 1 of each year, commencing on December 1, 2013
Convertible principal amount		1,000
Convertible instrument, shares issued		8.0306
Convertible notes, conversion price		$124.52
Payment for purchase of common stock		5,300,000
Common stock purchase price		$124.52
Hedge transactions		177,500,000
Shares issued under warrants		5,300,000
Exercise price of warrant		$184.48
Notes carrying value		605,500,000
Equity component of convertible debt		54,300,000
1.50% Convertible senior notes due 2018 [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Proceeds from issuance of warrants		$120,300,000
1.50% Convertible senior notes due 2018 [Member] \| Warrants [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Conversion price per share		$124.52
1.50% Convertible senior notes due 2018 [Member] \| Warrants [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Conversion price per share		$184.48

Convertible_and_Longterm_Debt_4

Convertible and Long-term Debt Obligations - 1.50% Convertible Senior Notes and Bond Hedge and Warrant Transactions - Schedule of Debt Discounts (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Carrying amount of equity component	$54,277	$58,196
2018 Notes [Member]
Debt Instrument [Line Items]
Carrying value	605,485	601,566
Unamortized discount	54,277	58,196
Principal amount of convertible senior notes	659,762	659,762
Remaining amortization period (years)	2 years 10 months 24 days
Effective interest rate on liability component	4.29%
Carrying amount of equity component	82,800
If converted value in excess of par value	340,432
2019 Notes [Member]
Debt Instrument [Line Items]
Carrying value	768,488	759,891
Unamortized discount	151,512	160,109
Principal amount of convertible senior notes	920,000	920,000
Remaining amortization period (years)	3 years 8 months 12 days
Effective interest rate on liability component	4.89%
Carrying amount of equity component	188,100
2021 Notes [Member]
Debt Instrument [Line Items]
Carrying value	1,057,749	1,046,627
Unamortized discount	322,251	333,373
Principal amount of convertible senior notes	1,380,000	1,380,000
Remaining amortization period (years)	5 years 8 months 12 days
Effective interest rate on liability component	5.96%
Carrying amount of equity component	$369,400

Convertible_and_Longterm_Debt_5

Convertible and Long-term Debt Obligations - Warehouse Line of Credit - Additional Information (Detail) (Warehouse Facility [Member], USD $)	1 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2015
Debt Instrument [Line Items]
Secured asset based line of credit	$100	$100
Warehouse agreement borrowings, outstanding	$77	$77
Interest rate at variable rate on undrawn amount	0.50%
Line of credit facility, expiration date		31-Mar-17
LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, additional interest rate	1.65%
Maximum [Member]
Debt Instrument [Line Items]
Borrowings limits of present value	72.00%

Convertible_and_Longterm_Debt_6

Convertible and Long-term Debt Obligations - 1.50% Convertible Senior Notes and Bond Hedge and Warrant Transactions - Schedule of Aggregate Amount of Interest Expense Recognized (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Debt Disclosure [Abstract]
Contractual interest coupon	$7,307	$3,652
Amortization of debt issuance costs	1,530	736
Amortization of debt discount	23,638	8,492
Total	$32,475	$12,880

Equity_Incentive_Plans_Additio

Equity Incentive Plans - Additional Information (Detail) (USD $)	3 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Aug. 31, 2012	Jan. 31, 2014
	Vehicle	Mar. 31, 2014	Tranches	Tranches
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate number of vehicle production	100,000
Stock-based compensation	$43,026,000	$37,038,000
2012 CEO Grant [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of vesting tranches	6
Stock-based compensation	1,400,000	10,000,000
Number of stock options granted			5,274,901
CEO Grant consists of number of vesting tranches			10
Market capitalization	4,000,000,000
Initial market capitalization	3,200,000,000
Cash compensation received by CEO	0
First Model X Production Vehicle [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Portion of stock options scheduled to vest upon successful completion of performance objectives	0.25%
12-month period [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Portion of stock options scheduled to vest upon successful completion of performance objectives	0.25%
Aggregate number of vehicle production	100,000
First Gen III Production Vehicle [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Portion of stock options scheduled to vest upon successful completion of performance objectives	0.25%
Three year period [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Portion of stock options scheduled to vest upon successful completion of performance objectives	0.25%
Gross margin	30.00%
Performance-based Stock Option Grant [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock options granted				1,073,000
Number of vesting tranches				4
Stock-based compensation	$3,700,000	$2,900,000

Equity_Incentive_Plans_Summary

Equity Incentive Plans - Summary of Stock-Based Compensation Expense (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$43,026	$37,038
Cost of sales [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	4,601	3,106
Research and development [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	19,792	13,545
Selling, general and administrative [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$18,633	$20,387