Tesla (TSLA) 10-K8 Feb 212020 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2020	Feb. 01, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	TSLA
Security 12b Title	Common stock
Security Exchange Name	NASDAQ
Entity Registrant Name	Tesla, Inc.
Entity Central Index Key	0001318605
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		959,853,504
Entity Public Float			$ 160,570
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-34756
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	91-2197729
Entity Address, Address Line One	3500 Deer Creek Road
Entity Address, City or Town	Palo Alto
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94304
City Area Code	650
Local Phone Number	681-5000
ICFR Auditor Attestation Flag	true
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement for the 2021 Annual Meeting of Stockholders are incorporated herein by reference in Part III of this Annual Report on Form 10-K to the extent stated herein. Such proxy statement will be filed with the Securities and Exchange Commission within 120 days of the registrant’s fiscal year ended December 31, 2020.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions		Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents		$ 19,384	$ 6,268
Accounts receivable, net		1,886	1,324
Inventory		4,101	3,552
Prepaid expenses and other current assets		1,346	959
Total current assets		26,717	12,103
Property, plant and equipment, net		12,747	10,396
Operating lease right-of-use assets		1,558	1,218
Intangible assets, net		313	339
Goodwill		207	198
Other non-current assets		1,536	1,470
Total assets		52,148	34,309
Current liabilities
Accounts payable		6,051	3,771
Accrued liabilities and other		3,855	3,222
Deferred revenue		1,458	1,163
Customer deposits		752	726
Current portion of debt and finance leases		2,132	1,785
Total current liabilities		14,248	10,667
Debt and finance leases, net of current portion		9,556	11,634
Deferred revenue, net of current portion		1,284	1,207
Other long-term liabilities		3,330	2,691
Total liabilities		28,418	26,199
Commitments and contingencies (Note 16)
Redeemable noncontrolling interests in subsidiaries		604	643
Convertible senior notes (Note 12)		51
Stockholders' equity
Preferred stock; $0.001 par value; 100 shares authorized; no shares issued and outstanding
Common stock; $0.001 par value; 2,000 shares authorized; 960 and 905 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively	[1]	1	1
Additional paid-in capital	[1]	27,260	12,736
Accumulated other comprehensive income (loss)		363	(36)
Accumulated deficit		(5,399)	(6,083)
Total stockholders' equity		22,225	6,618
Noncontrolling interests in subsidiaries		850	849
Total liabilities and equity		52,148	34,309
Operating Lease Vehicles [Member]
Current assets
Operating lease vehicles, net		3,091	2,447
Solar Energy Systems [Member]
Current assets
Solar energy systems, net		$ 5,979	$ 6,138

[1]	Prior period results have been adjusted to reflect the five-for-one stock split effected in the form of a stock dividend in August 2020. See Note 1, Overview

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	12 Months Ended
Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019$ / sharesshares
Statement Of Financial Position [Abstract]
Preferred stock par value \| $ / shares	$ 0.001	$ 0.001
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 \| $ / shares	$ 0.001	$ 0.001
Common stock shares authorized	2,000,000,000	2,000,000,000
Common stock shares issued	960,000,000	905,000,000
Common stock shares outstanding	960,000,000	905,000,000
Stock split description	five-for-one stock split effected in the form of a stock dividend in August 2020
Stock split ratio	5

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues
Automotive leasing		$ 1,052	$ 869	$ 883
Total automotive revenues		27,236	20,821	18,515
Services and other		2,306	2,226	1,391
Total revenues		31,536	24,578	21,461
Cost of revenues
Automotive leasing		563	459	488
Total automotive cost of revenues		20,259	16,398	14,174
Services and other		2,671	2,770	1,880
Total cost of revenues		24,906	20,509	17,419
Gross profit		6,630	4,069	4,042
Operating expenses
Research and development		1,491	1,343	1,460
Selling, general and administrative		3,145	2,646	2,835
Restructuring and other			149	135
Total operating expenses		4,636	4,138	4,430
Income (loss) from operations		1,994	(69)	(388)
Interest income		30	44	24
Interest expense		(748)	(685)	(663)
Other (expense) income, net		(122)	45	22
Income (loss) before income taxes		1,154	(665)	(1,005)
Provision for income taxes		292	110	58
Net income (loss)		862	(775)	(1,063)
Net income (loss) attributable to noncontrolling interests and redeemable noncontrolling interests in subsidiaries		141	87	(87)
Net income (loss) attributable to common stockholders		721	(862)	(976)
Less: Buy-out of noncontrolling interest		31	8
Net income (loss) used in computing net income (loss) per share of common stock		$ 690	$ (870)	$ (976)
Net income (loss) per share of common stock attributable to common stockholders
Basic	[1]	$ 0.74	$ (0.98)	$ (1.14)
Diluted	[1]	$ 0.64	$ (0.98)	$ (1.14)
Weighted average shares used in computing net income (loss) per share of common stock
Basic	[1]	933	887	853
Diluted	[1]	1,083	887	853
Automotive Sales [Member]
Revenues
Revenues		$ 26,184	$ 19,952	$ 17,632
Cost of revenues
Cost of revenues		19,696	15,939	13,686
Energy Generation and Storage [Member]
Revenues
Revenues		1,994	1,531	1,555
Cost of revenues
Cost of revenues		$ 1,976	$ 1,341	$ 1,365

[1]	Prior period results have been adjusted to reflect the five-for-one stock split effected in the form of a stock dividend in August 2020. See Note 1, Overview

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical)	Aug. 10, 2020	Dec. 31, 2020
Income Statement [Abstract]
Stock split description		five-for-one stock split effected in the form of a stock dividend in August 2020
Stock split ratio	5	5

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 862	$ (775)	$ (1,063)
Other comprehensive income (loss):
Foreign currency translation adjustment	399	(28)	(42)
Comprehensive income (loss)	1,261	(803)	(1,105)
Less: Comprehensive income (loss) attributable to noncontrolling interests and redeemable noncontrolling interests in subsidiaries	141	87	(87)
Comprehensive income (loss) attributable to common stockholders	$ 1,120	$ (890)	$ (1,018)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Noncontrolling Interest and Stockholders' Equity - USD ($) shares in Millions, $ in Millions		Total	2.00% Convertible Senior Notes due in 2024 [Member]	May 2019 Public Offering [Member]	Redeemable Noncontrolling Interests [Member]	Common Stock [Member]		Common Stock [Member]May 2019 Public Offering [Member]		Additional Paid-In Capital [Member]	[1]	Additional Paid-In Capital [Member]2.00% Convertible Senior Notes due in 2024 [Member]	[1]	Additional Paid-In Capital [Member]May 2019 Public Offering [Member]	[1]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total Stockholder's Equity [Member]	Total Stockholder's Equity [Member]2.00% Convertible Senior Notes due in 2024 [Member]	Total Stockholder's Equity [Member]May 2019 Public Offering [Member]	Noncontrolling Interests in Subsidiaries [Member]
Balance at Dec. 31, 2017		$ 5,234			$ 398	$ 1	[1]			$ 9,177						$ (4,974)	$ 33	$ 4,237			$ 997
Balance (Accounting Standards Update No. 2014-09 [Member]) at Dec. 31, 2017		534			8											623		623			(89)
Balance (Accounting Standards Update No. 2017-05 [Member]) at Dec. 31, 2017		9														9		9
Balance, shares at Dec. 31, 2017	[1]					844
Exercises of conversion feature of convertible senior notes		0				$ 0	[1]			0								0
Exercises of conversion feature of convertible senior notes, Shares	[1]					1
Issuance of common stock for equity incentive awards		296				$ 0	[1]			296								296
Issuance of common stock for equity incentive awards, Shares	[1]					18
Stock-based compensation		775								775								775
Contributions from noncontrolling interests		161			276																161
Distributions to noncontrolling interests		(210)			(61)																(210)
Other					(3)
Net income (loss)		(1,001)			(62)											(976)		(976)			(25)
Other comprehensive income (loss)		(41)															(41)	(41)
Balance at Dec. 31, 2018		5,757			556	$ 1	[1]			10,248						(5,318)	(8)	4,923			834
Balance (Accounting Standards Update No. 2016-02 [Member]) at Dec. 31, 2018		97														97		97
Balance, shares at Dec. 31, 2018	[1]					863
Conversion feature of Convertible Senior Notes			$ 491									$ 491							$ 491
Purchase of convertible note hedges		(476)								(476)								(476)
Sales of warrants		174								174								174
Issuance of common stock for equity incentive awards and acquisitions, net of transaction costs		482				$ 0	[1]			482								482
Issuance of common stock upon acquisition and equity incentive awards, net of transaction costs, Shares	[1]					24
Issuance of common stock public offering				$ 848				$ 0	[1]					$ 848						$ 848
Issuance of common stock public offering, shares	[1]							18
Stock-based compensation		973								973								973
Contributions from noncontrolling interests		174			105																174
Distributions to noncontrolling interests		(198)			(65)																(198)
Other		(4)			(1)					(4)								(4)
Net income (loss)		(823)			48											(862)		(862)			39
Other comprehensive income (loss)		(28)															(28)	(28)
Balance at Dec. 31, 2019		7,467			643	$ 1	[1]			12,736						(6,083)	(36)	6,618			849
Balance (Accounting Standards Update No. 2016-13 [Member]) at Dec. 31, 2019		(37)														(37)		(37)
Balance, shares at Dec. 31, 2019	[1]					905
Reclassification between equity and mezzanine equity for convertible senior notes		(51)								(51)								(51)
Exercises of conversion feature of convertible senior notes		59				$ 0	[1]			59								59
Exercises of conversion feature of convertible senior notes, Shares	[1]					2
Issuance of common stock for equity incentive awards		417				$ 0	[1]			417								417
Issuance of common stock for equity incentive awards, Shares	[1]					19
Issuance of common stock public offering		12,269				$ 0	[1]			12,269								12,269
Issuance of common stock public offering, shares	[1]					34
Stock-based compensation		1,861								1,861								1,861
Contributions from noncontrolling interests		17			7																17
Distributions to noncontrolling interests		(132)			(67)																(132)
Buy-outs of noncontrolling interests		(31)			(4)					(31)								(31)
Net income (loss)		837			25											721		721			116
Other comprehensive income (loss)		399															399	399
Balance at Dec. 31, 2020		$ 23,075			$ 604	$ 1	[1]			$ 27,260						$ (5,399)	$ 363	$ 22,225			$ 850
Balance, shares at Dec. 31, 2020	[1]					960

[1]	Prior period results have been adjusted to reflect the five-for-one stock split effected in the form of a stock dividend in August 2020. See Note 1, Overview

Consolidated Statements of Re_2

Consolidated Statements of Redeemable Noncontrolling Interest and Stockholders' Equity (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)$ / shares
2.00% Convertible Senior Notes due in 2024 [Member]
Interest Rate	2.00%
May 2019 Public Offering [Member]
Common stock issued, per share \| $ / shares	$ 48.60
Common stock public offering issuance costs \| $	$ 15

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities
Net income (loss)	$ 862	$ (775)	$ (1,063)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation, amortization and impairment	2,322	2,154	1,901
Stock-based compensation	1,734	898	749
Amortization of debt discounts and issuance costs	180	188	159
Inventory and purchase commitments write-downs	202	193	85
Loss on disposals of fixed assets	117	146	162
Foreign currency transaction net loss (gain)	114	(48)	(2)
Non-cash interest and other operating activities	228	186	49
Operating cash flow related to repayment of discounted convertible senior notes		(188)
Changes in operating assets and liabilities, net of effect of business combinations:
Accounts receivable	(652)	(367)	(497)
Inventory	(422)	(429)	(1,023)
Operating lease vehicles	(1,072)	(764)	(215)
Prepaid expenses and other current assets	(251)	(288)	(82)
Other non-current assets	(344)	115	(207)
Accounts payable and accrued liabilities	2,102	646	1,797
Deferred revenue	321	801	406
Customer deposits	7	(58)	(96)
Other long-term liabilities	495	(5)	(25)
Net cash provided by operating activities	5,943	2,405	2,098
Cash Flows from Investing Activities
Purchases of property and equipment excluding finance leases, net of sales	(3,157)	(1,327)	(2,101)
Purchases of solar energy systems, net of sales	(75)	(105)	(218)
Receipt of government grants	123	46
Purchase of intangible assets	(10)	(5)
Business combinations, net of cash acquired	(13)	(45)	(18)
Net cash used in investing activities	(3,132)	(1,436)	(2,337)
Cash Flows from Financing Activities
Proceeds from issuances of common stock in public offerings, net of issuance costs	12,269	848
Proceeds from issuances of convertible and other debt	9,713	10,669	6,176
Repayments of convertible and other debt	(11,623)	(9,161)	(5,247)
Repayments of borrowings issued to related parties			(100)
Collateralized lease repayments	(240)	(389)	(559)
Proceeds from exercises of stock options and other stock issuances	417	263	296
Principal payments on finance leases	(338)	(321)	(181)
Debt issuance costs	(6)	(37)	(15)
Purchase of convertible note hedges		(476)
Proceeds from issuance of warrants		174
Proceeds from investments by noncontrolling interests in subsidiaries	24	279	437
Distributions paid to noncontrolling interests in subsidiaries	(208)	(311)	(227)
Payments for buy-outs of noncontrolling interests in subsidiaries	(35)	(9)	(6)
Net cash provided by financing activities	9,973	1,529	574
Effect of exchange rate changes on cash and cash equivalents and restricted cash	334	8	(23)
Net increase in cash and cash equivalents and restricted cash	13,118	2,506	312
Cash and cash equivalents and restricted cash, beginning of period	6,783	4,277	3,965
Cash and cash equivalents and restricted cash, end of period	19,901	6,783	4,277
Supplemental Non-Cash Investing and Financing Activities
Equity issued in connection with business combination		207
Acquisitions of property and equipment included in liabilities	1,088	562	249
Estimated fair value of facilities under build-to-suit leases			94
Supplemental Disclosures
Cash paid during the period for interest, net of amounts capitalized	444	455	381
Cash paid during the period for taxes, net of refunds	$ 115	$ 54	$ 35

Overview

Overview	12 Months Ended
Overview	Dec. 31, 2020
Accounting Policies [Abstract]
Overview	Note 1 – Overview Tesla, Inc. (“Tesla”, the “Company”, “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 and design, manufacture, install and sell solar energy generation and energy storage products. Our Chief Executive Officer, as the chief operating decision maker (“CODM”), organizes our company, manages resource allocations and measures performance among two operating and reportable segments: (i) automotive and (ii) energy generation and storage. As of and following December 31, 2020, there has continued to be widespread impact from the coronavirus disease (“COVID-19”) pandemic. In 2020, we temporarily suspended operations at each of our manufacturing facilities worldwide for a part of the first half of the year. Some of our suppliers and partners also experienced temporary suspensions before resuming, including Panasonic, which manufactures battery cells for our products at our Gigafactory Nevada. We also instituted temporary employee furloughs and compensation reductions while our U.S. operations were scaled back. Finally, reduced operations or closures at motor vehicle departments, vehicle auction houses and municipal and utility company inspectors resulted in challenges in or postponements for our new vehicle deliveries, used vehicle sales, and energy product deployments. By the second half of 2020, however, we resumed operations at all of our manufacturing facilities and have continued to increase our output and add additional capacity and work with each of our suppliers and government agencies on meeting, ramping and sustaining our production. On the other hand, certain government regulations and shifting social behaviors have continued to limit or close non-essential transportation, government functions, business activities and person-to-person interactions. In some cases, the relaxation of such trends has recently been followed by actual or contemplated returns to stringent restrictions on gatherings or commerce. We cannot predict the duration or direction of such trends, which have also adversely affected and may in the future affect our operations. On February 19, 2020, we completed a public offering of our common stock and issued a total of 15.2 million shares ( as adjusted to give effect to the Stock Split, as described in the paragraph below) , On August 10, 2020, our Board of Directors declared a five-for-one split of the Company’s common stock effected in the form of a stock dividend (the “Stock Split”). Each stockholder of record on August 21, 2020 received a dividend of four additional shares of common stock for each then-held share, distributed after close of trading on August 28, 2020. All share and per share amounts presented herein have been retroactively adjusted to reflect the impact of the Stock Split. On September 1, 2020, we entered into an Equity Distribution Agreement with certain sales agents to sell $5.00 billion in shares of our common stock from time to time through an “at-the-market” offering program. Such sales were completed by September 4, 2020 and settled by September 9, 2020, with the sale of 11,141,562 shares of common stock resulting in gross proceeds of $5.00 billion and net proceeds of $4.97 billion, net of sales agents’ commissions of $25 million and other offering costs of $1 million. On December 8, 2020, we entered into a separate Equity Distribution Agreement with certain sales agents to sell $5.00 billion in shares of our common stock from time to time through an “at-the-market” offering program. Such sales were completed by December 9, 2020 and settled by December 11, 2020, with the sale of 7,915,589 shares of common stock resulting in gross proceeds of $5.00 billion and net proceeds of $4.99 billion, net of sales agents’ commissions of $13 million and other offering costs of $1 million.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and reflect our accounts and operations and those of our subsidiaries in which we have a controlling financial interest. In accordance with the provisions of Accounting Standards Codification (“ASC”) 810, Consolidation, we consolidate any variable interest entity (“VIE”) of which we are the primary beneficiary. We form VIEs with financing fund investors in the ordinary course of business in order to facilitate the funding and monetization of certain attributes associated with solar energy systems and leases under our direct vehicle leasing programs. The typical condition for a controlling financial interest ownership is holding a majority of the voting interests of an entity; however, a controlling financial interest may also exist in entities, such as VIEs, through arrangements that do not involve controlling voting interests. ASC 810 requires a variable interest holder to consolidate a VIE if that party has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We do not consolidate a VIE in which we have a majority ownership interest when we are not considered the primary beneficiary. We have determined that we are the primary beneficiary of all the VIEs (see Note 17, Variable Interest Entity Arrangements Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, costs and expenses and related disclosures in the accompanying notes. Due to the COVID-19 pandemic, there has been uncertainty and disruption in the global economy and financial markets. The estimates used for, but not limited to, determining significant economic incentive for resale value guarantee arrangements, sales return reserves, the collectability of accounts receivable, inventory valuation, fair value of long-lived assets, goodwill, fair value of financial instruments, fair value and residual value of operating lease vehicles and solar energy systems subject to leases could be impacted. We have assessed the impact and are not aware of any specific events or circumstances that required an update to our estimates and assumptions or materially affected the carrying value of our assets or liabilities as of the date of issuance of this Annual Report on Form 10-K. These estimates may change as new events occur and additional information is obtained. Actual results could differ materially from these estimates under different assumptions or conditions. Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation in the consolidated financial statements and the accompanying notes. Restricted cash and MyPower customer notes receivable have been reclassified to other assets and resale value guarantees has been reclassified to other liabilities. Revenue Recognition Adoption of ASC 606 revenue standard On January 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers Revenue by source The following table disaggregates our revenue by major source (in millions): Year Ended December 31, 2020 2019 2018 Automotive sales without resale value guarantee $ 24,053 $ 19,212 $ 15,810 Automotive sales with resale value guarantee (1) 551 146 1,403 Automotive regulatory credits 1,580 594 419 Energy generation and storage sales 1,477 1,000 1,056 Services and other 2,306 2,226 1,391 Total revenues from sales and services 29,967 23,178 20,079 Automotive leasing 1,052 869 883 Energy generation and storage leasing 517 531 499 Total revenues $ 31,536 $ 24,578 $ 21,461 (1) Due to pricing adjustments we made to our vehicle offerings during 2020 and 2019, we estimated that there was a greater likelihood that customers would exercise their buyback options and adjusted our sales return reserve on vehicles previously sold under our buyback options program, which resulted in a reduction of automotive sales with resale value guarantee. For the years ended December 31, 2020 and 2019, price adjustments resulted in a reduction of automotive sales with resale value guarantee by $72 million and $555 million, respectively. The amounts presented represent automotive sales with resale value guarantee net of such pricing adjustments’ impact. Automotive Segment Automotive Sales Revenue Automotive Sales without Resale Value Guarantee Automotive sales revenue includes revenues related to deliveries of new vehicles and pay-per-use charges, and specific other features and services that meet the definition of a performance obligation under ASC 606, including access to our Supercharger network, internet connectivity, Full Self-Driving (“FSD”) features and over-the-air software updates. We recognize revenue on automotive sales upon delivery to the customer, which is when the control of a vehicle transfers. Payments are typically received at the point control transfers or in accordance with payment terms customary to the business. Other features and services such as access to our Supercharger network, internet connectivity and over-the-air software updates are provisioned upon control transfer of a vehicle and recognized over time on a straight-line basis as we have a stand-ready obligation to deliver such services to the customer. We recognize revenue related to these other features and services over the performance period, which is generally the expected ownership life of the vehicle or the eight-year life of the vehicle. Revenue related to FSD features is recognized when functionality is delivered to the customer. For our obligations related to automotive sales, we estimate standalone selling price by considering costs used to develop and deliver the service, third-party pricing of similar options and other information that may be available. At the time of revenue recognition, we reduce the transaction price and record a sales return reserve against revenue for estimated variable consideration related to future product returns. Such return rate estimates are based on historical experience and are immaterial in all periods presented. In addition, any fees that are paid or payable by us to a customer’s lender when we arrange the financing are recognized as an offset against automotive sales revenue. Costs to obtain a contract mainly relate to commissions paid to our sales personnel for the sale of vehicles. Commissions are not paid on other obligations such as access to our Supercharger network, internet connectivity, FSD features and over-the-air software updates. Automotive Sales with Resale Value Guarantee or a Buyback Option We offer resale value guarantees or similar buy-back terms to certain international customers who purchase vehicles and who finance their vehicles through one of our specified commercial banking partners. We also offer resale value guarantees in connection with automotive sales to certain leasing partners. Under these programs, we receive full payment for the vehicle sales price at the time of delivery and our counterparty has the option of selling their vehicle back to us during the guarantee period, which currently is generally at the end of the term of the applicable loan or financing program, for a pre-determined resale value. With the exception of the Vehicle Sales to Leasing Partners with a Resale Value Guarantee and a Buyback Option in accordance with ASC 606 On a quarterly basis, we assess the estimated market values of vehicles under our buyback options program to determine whether there have been changes to the likelihood of future product returns. As we accumulate more data related to the buyback values of our vehicles or as market conditions change, there may be material changes to their estimated values. Due to price adjustments we made to our vehicle offerings during 2020, we estimated that there is a greater likelihood that customers will exercise their buyback options that were provided prior to such adjustments. As a result, along with the estimated variable consideration related to normal future product returns for vehicles sold under the buyback options program, we adjusted our sales return reserve on vehicles previously sold under our buyback options program resulting in a reduction of automotive sales revenues of million for the year ended December 31, 2020. If customers elect to exercise the buyback option, we expect to be able to subsequently resell the returned vehicles, which resulted in a corresponding reduction in cost of automotive sales of $42 million for the year ended December 31, 2020. The net impact was million reduction in gross profit for the year ended December 31, 2020. The total sales return reserve on vehicles previously sold under our buyback options program was $703 million and $639 million as of December 31, 2020 and December 31, 2019, respectively, of which $202 million and million was short term, respectively. Deferred revenue activity related to the access to our Supercharger network, internet connectivity, FSD features and over-the-air software updates on automotive sales with and without resale value guarantee consisted of the following (in millions): Year ended December 31, 2020 2019 Deferred revenue on automotive sales with and without resale value guarantee— beginning of period $ 1,472 $ 883 Additions 724 880 Net changes in liability for pre-existing contracts 56 9 Revenue recognized (326 ) (300 ) Deferred revenue on automotive sales with and without resale value guarantee— end of period $ 1,926 $ 1,472 Deferred revenue is equivalent to the total transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied, as of December 31, 2020. From the deferred revenue balance as of December 31, 2019, revenue recognized during the year ended December 31, 2020 was $283 million. From the deferred revenue balance as of December 31, 2018, revenue recognized during the year ended December 31, 2019 was $220 million. Automotive Regulatory Credits We earn tradable credits in the operation of our automotive business under various regulations related to zero-emission vehicles, greenhouse gas, fuel economy and clean fuel. We sell these credits to other regulated entities who can use the credits to comply with emission standards and other regulatory requirements. Payments for automotive regulatory credits are typically received at the point control transfers to the customer, or in accordance with payment terms customary to the business. We recognize revenue on the sale of automotive regulatory credits at the time control of the regulatory credits is transferred to the purchasing party as automotive sales revenue in the consolidated statements of operations. Revenue from the sale of automotive regulatory credits totaled $1.58 billion, $594 million and $419 million for the years ended December 31, 2020, 2019 and 2018, respectively. December 31, 2020 Automotive Leasing Revenue Direct Vehicle Operating Leasing Program We have outstanding leases under our direct vehicle operating leasing programs in the U.S., Canada and in certain countries in Europe. Qualifying customers are permitted to lease a vehicle directly from Tesla for up to 48 months. At the end of the lease term, customers are required to return the vehicles to us or for Model S and Model X leases in certain regions, may opt to purchase the vehicles for a pre-determined residual value. We account for these leasing transactions as operating leases. We record leasing revenues to on a straight-line basis over the contractual term, and we record the depreciation of these vehicles to cost of automotive leasing revenue. For the years ended December 31, 2020, 2019 and 2018, we recognized $752 million, $532 million and $393 million of direct vehicle leasing revenue, respectively. As of December 31, 2020 and 2019, we had deferred $293 million and $218 million, respectively, of lease-related upfront payments, which will be recognized on a straight-line basis over the contractual terms of the individual leases. Our policy is to exclude taxes collected from a customer from the transaction price of automotive contracts. Vehicle Sales to Leasing Partners with a Resale Value Guarantee and a Buyback Option We offered buyback options in connection with automotive sales with resale value guarantees with certain leasing partner sales in the U.S. and where we expected the customer had a significant economic incentive to exercise the resale value guarantee provided to them at contract inception, we continued to recognize these transactions as operating leases in accordance with ASC 606 Leases At the end of the lease term, we settle our liability in cash by either purchasing the vehicle from the leasing partner for the buyback option amount or paying a shortfall to the option amount the leasing partner may realize on the sale of the vehicle. Any remaining balances within deferred revenue and resale value guarantee will be settled to automotive leasing revenue. The end customer can extend the lease for a period of up to 6 months. . The maximum amount we could be required to pay under this program, should we decide to repurchase all vehicles, was $42 million and $214 million as of December 31, 2020 and 2019, respectively, including $23 million As of December 31, 2020 and 2019 we had $42 and $238 million, respectively, of such borrowings recorded in accrued liabilities and other and other long-term liabilities and $11 million Direct Sales-Type Leasing Program We have outstanding direct leases and vehicles financed by us under loan arrangements accounted for as sales-type leases under ASC 842 in certain countries in Asia and Europe, which we introduced in volume during the third quarter of 2020. Depending on the specific program, customers may or may not have a right to return the vehicle to us during or at the end of the lease term. If the customer does not have a right to return, the customer will take title to the vehicle at the end of the lease term after making all contractual payments. Under the programs for which there is a right to return, the purchase option is reasonably certain to be exercised by the lessee and we therefore expect the customer to take title to the vehicle at the end of the lease term after making all contractual payments. Qualifying customers are permitted to lease a vehicle directly under these programs for up to 48 months. Our loan arrangements under these programs can have terms for up to 72 months. We recognize all revenue and costs associated with the sales-type lease as automotive leasing revenue and automotive leasing cost of revenue, respectively, upon delivery of the vehicle to the customer. Interest income based on the implicit rate in the lease is recorded to automotive leasing revenue over time as customers are invoiced on a monthly basis. For the year ended December 31, 2020, we recognized $120 million of sales-type leasing revenue and $87 million of sales-type leasing cost of revenue. Services and Other Revenue Services and other revenue consists of non-warranty after-sales vehicle services, sales of used vehicles, retail merchandise, sales by our acquired subsidiaries to third party customers, and vehicle insurance revenue. Revenues related to repair and maintenance services are recognized over time as services are provided and extended service plans are recognized over the performance period of the service contract as the obligation represents a stand-ready obligation to the customer. We sell used vehicles, services, service plans, vehicle components and merchandise separately and thus use standalone selling prices as the basis for revenue allocation to the extent that these items are sold in transactions with other performance obligations. Payment for used vehicles, services, and merchandise are typically received at the point when control transfers to the customer or in accordance with payment terms customary to the business. Payments received for prepaid plans are refundable upon customer cancellation of the related contracts and are included within customer deposits on the consolidated balance sheets. Deferred revenue related to services and other revenue was immaterial as of December 31, 2020 and 2019. Energy Generation and Storage Segment Energy Generation and Storage Sales Energy generation and storage sales revenue consists of the sale of solar energy systems and energy storage systems to residential, small commercial, and large commercial and utility grade customers. Energy generation and storage sales revenue also includes revenue from agreements for solar energy systems and power purchase agreements (“PPAs”) that commence after January 1, 2019, which is recognized as earned, based on the amount of capacity provided for solar energy systems or electricity delivered for PPAs at the contractual billing rates, assuming all other revenue recognition criteria have been met. Under the practical expedient available under ASC 606-10-55-18, we recognize revenue based on the value of the service which is consistent with the billing amount. Sales of solar energy systems to residential and small scale commercial customers consist of the engineering, design, and installation of the system. Post installation, residential and small scale commercial customers receive a proprietary monitoring system that captures and displays historical energy generation data. Residential and small scale commercial customers pay the full purchase price of the solar energy system upfront. Revenue for the design and installation obligation is recognized when control transfers, which is when we install a solar energy system and the system passes inspection by the utility or the authority having jurisdiction. Revenue for the monitoring service is recognized ratably as a stand-ready obligation over the warranty period of the solar energy system. Sales of energy storage systems to residential and small scale commercial customers consist of the installation of the energy storage system and revenue is recognized when control transfers, which is when the product has been delivered or, if we are performing installation, when installed and commissioned. Payment for such storage systems is made upon invoice or in accordance with payment terms customary to the business. For large commercial and utility grade solar energy system and energy storage system sales which consist of the engineering, design, and installation of the system, customers make milestone payments that are consistent with contract-specific phases of a project. Revenue from such contracts is recognized over time using the percentage of completion method based on cost incurred as a percentage of total estimated contract costs for energy storage system sales and as a percentage of total estimated labor hours for solar energy system sales revenue is recognized when control transfers, which is when the product has been delivered to the customer and commissioned for energy storage systems and when the project has received permission to operate from the utility for solar energy systems. for solar energy system sales and upon delivery of the service for energy storage system sales In instances where there are multiple performance obligations in a single contract, we allocate the consideration to the various obligations in the contract based on the relative standalone selling price method. Standalone selling prices are estimated based on estimated costs plus margin or using market data for comparable products. Costs incurred on the sale of residential installations before the solar energy systems are completed are included as work in process within inventory in the consolidated balance sheets. A ny fees that are paid or payable by us to a solar loan lender would be recognized as an offset against revenue. Costs to obtain a contract relate mainly to commissions paid to our sales personnel related to the sale of solar energy systems and energy storage systems. As our contract costs related to solar energy system and energy storage system sales are typically fulfilled within one year, the costs to obtain a contract are expensed as incurred. As part of our solar energy system and energy storage system contracts, we may provide the customer with performance guarantees that warrant that the underlying system will meet or exceed the minimum energy generation or energy performance requirements specified in the contract. In certain instances, we may receive a bonus payment if the system performs above a specified level. Conversely, if a solar energy system or energy storage system does not meet the performance guarantee requirements, we may be required to pay liquidated damages. Other forms of variable consideration related to our large commercial and utility grade solar energy system and energy storage system contracts include variable customer payments that will be made based on our energy market participation activities. Such guarantees and variable customer payments represent a form of variable consideration and are estimated at contract inception at their most likely amount and updated at the end of each reporting period as additional performance data becomes available. Such estimates are included in the transaction price only to the extent that it is probable a significant reversal of revenue will not occur. We record as deferred revenue any non-refundable amounts that are collected from customers related to fees charged for prepayments and remote monitoring service and operations and maintenance service, which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2020 and 2019, deferred revenue related to such customer payments amounted to $187 million and $156 million, respectively. Revenue recognized from the deferred revenue balance as of December 31, 2019 was $34 million for the year ended December 31, 2020. Revenue recognized from the deferred revenue balance as of December 31, 2018 was $41 million for the year ended December 31, 2019. Energy Generation and Storage Leasing For revenue arrangements where we are the lessor under operating lease agreements for energy generation and storage products For solar energy systems where customers purchase electricity from us under PPAs prior to January 1, 2019, we have determined that these agreements should be accounted for as operating leases pursuant to ASC 840. Revenue is recognized based on the amount of electricity delivered at rates specified under the contracts, assuming all other revenue recognition criteria are met. We record as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized and operations and maintenance service fees, which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2020 and 2019, deferred revenue related to such customer payments amounted to $206 million and $226 million, respectively. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which is recognized as revenue over the lease term. As of December 31, 2020 and 2019, deferred revenue from rebates and incentives amounted to $29 million and $36 million, respectively. We capitalize initial direct costs from the execution of agreements for solar energy systems and PPAs, which include the referral fees and sales commissions, as an element of solar energy systems, net, and subsequently amortize these costs over the term of the related agreements. Cost of Revenues Automotive Segment Automotive Sales Cost of automotive sales revenue includes direct parts, material and labor costs, manufacturing overhead, including depreciation costs of tooling and machinery, shipping and logistic costs, vehicle connectivity costs, allocations of electricity and infrastructure costs related to our Supercharger network, and reserves for estimated warranty expenses. Cost of automotive sales revenues also includes adjustments to warranty expense and charges to write down the carrying value of our inventory when it exceeds its estimated net realizable value and to provide for obsolete and on-hand inventory in excess of forecasted demand . Automotive Leasing Cost of automotive leasing revenue includes the amortization of operating lease vehicles over the lease term, cost of goods sold associated with direct sales-type leases, as well as warranty expenses related to leased vehicles. Cost of automotive leasing revenue also includes vehicle connectivity costs and allocations of electricity and infrastructure costs related to our Supercharger network for vehicles under our leasing programs. Services and Other Costs of services and other revenue includes costs associated with providing non-warranty after-sales services . Energy Generation and Storage Segment Energy Generation and Storage Cost of energy generation and storage revenue includes direct and indirect material and labor costs, warehouse rent, freight, warranty expense, other overhead costs and amortization of certain acquired intangible assets. In agreements for solar energy system and PPAs where we are the lessor, the cost of revenue is primarily comprised of depreciation of the cost of leased solar energy systems, maintenance costs associated with those systems and amortization of any initial direct costs. Leases We adopted ASC 842, Leases Research and Development Costs Research and development costs are expensed as incurred. Marketing, Promotional and Advertising Costs Marketing, promotional and advertising costs are expensed as incurred and are included as an element of selling, general and administrative expense in the consolidated statement of operations. Marketing, promotional and advertising costs were immaterial for the years ended December 31, 2020, 2019 and 2018. Income Taxes Income taxes are computed using the asset and liability method, under which deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. We record liabilities related to uncertain tax positions when, despite our belief that our tax return positions are supportable, we believe that it is more likely than not that those positions may not be fully sustained upon review by tax authorities. Accrued interest and penalties related to unrecognized tax benefits are classified as income tax expense. The Tax Cuts and Jobs Act ("TCJA") subjects a U.S. shareholder to tax on global intangible low-taxed income (“GILTI”) earned by certain foreign subsidiaries. Under GAAP, we can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into our measurement of deferred taxes. We elected the deferred method, under which we recorded the corresponding deferred tax assets and liabilities on our consolidated balance sheets, currently subject to valuation allowance. Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income (loss) and other comprehensive income (loss). Other comprehensive income Stock-Based Compensation We recognize compensation expense for costs related to all share-based payments, including stock options, restricted stock units (“RSUs”) and our employee stock purchase plan (the “ESPP”). The fair value of stock option awards with only service and/or performance conditions is estimated on the grant or 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. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period, net of actual forfeitures in the period. For performance-based awards, stock-based compensation expense is recognized over the expected performance achievement period of individual performance milestones when the achievement of each individual performance milestone becomes probable. For performance-based awards with a vesting schedule based entirely on the attainment of both performance and market conditions, stock-based compensation expense associated with each tranche is recognized over the longer of (i) the expected achievement period for the operational milestone for such tranche and (ii) the expected achievement period for the related market capitalization milestone determined on the grant date, beginning at the point in time when the relevant operational milestone is considered probable of being achieved. If such operational milestone becomes probable any time after the grant date, we will recognize a cumulative catch-up expense from the grant date to that point in time. If the related market capitalization milestone is achieved earlier than its expected achievement period and the achievement of the related operational milestone, then the stock-based compensation expense will be recognized over the expected achievement period for the operational milestone, which may accelerate the rate at which such expense is recognized. The fair value of such awards is estimated on the grant date using Monte Carlo simulations (see Note 14, Equity Incentive Plans As we accumulate additional employee stock-based awards data over time and as we incorporate market data related to our common stock, we may calculate significantly different volatilities and expected lives, which could materially impact the valuation of our stock-based awards and the stock-based compensation expense that we will recognize in future periods. Stock-based compensation expense is recorded in cost of revenues, research and development expense and selling, general and administrative expense in the consolidated statements of operations. Noncontrolling Interests and Redeemable Noncontrolling Interests Noncontrolling interests and redeemable noncontrolling interests represent third-party interests in the net assets under certain funding arrangements, or funds, that we enter into to finance the costs of solar energy systems and vehicles under operating leases. We have determined that the contractual provisions of the funds represent substantive profit sharing arrangements. We have further determined that the methodology for calculating the noncontrolling interest and redeemable noncontrolling interest balances that reflects the substantive profit sharing arrangements is a balance sheet approach using the hypothetical liquidation at book value (“HLBV”) method. We, therefore, determine the amount of the noncontrolling interests and redeemable noncontrolling interests in the net assets of the funds at each balance sheet date using the HLBV method, which is presented on the consolidated balance sheet as noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries. Under the HLBV method, the amounts reported as noncontrolling interests and redeemable noncontrolling interests in the consolidated balance sheet represent the amounts the third parties would hypothetically receive at each balance sheet date under the liquidation provisions of the funds, assuming the net assets of the funds were liquidated at their recorded amounts determined in accordance with GAAP and with tax laws effective at the balance sheet date and distributed to the third parties. The third parties’ interests in the results of operations of the funds are determined as the difference in the noncontrolling interest and redeemable noncontrolling interest balances in the consolidated balance sheets between the start and end of each reporting period, after taking into account any capital transactions between the funds and the third parties. However, the redeemable noncontrolling interest balance is at least equal to the redemption amount. The redeemable noncontrolling interest balance is presented as temporary equity in the mezzanine section of the consolidated balance sheet since these third parties ha

Business Combinations

Business Combinations	12 Months Ended
Business Combinations	Dec. 31, 2020
Business Combinations [Abstract]
Business Combinations	Note 3 – Business Combinations For the year ended December 31, 2020, we completed various acquisitions for which consideration was immaterial on an individual basis and in aggregate. Maxwell Acquisition On May 16, 2019 (the “Acquisition Date”), we completed our strategic acquisition of Maxwell Technologies, Inc. (“Maxwell”), an energy storage and power delivery products company, for its complementary technology and workforce. Pursuant to the related Agreement and Plan of Merger, each issued and outstanding share of Maxwell common stock was converted into 0.0965 (the “Exchange Ratio”) shares of our common stock, as adjusted to give effect to the Stock Split Fair Value of Purchase Consideration The Acquisition Date fair value of the purchase consideration was $207 million ( as adjusted to give effect to the Stock Split, Fair Value of Assets Acquired and Liabilities Assumed We accounted for the acquisition using the purchase method of accounting for business combinations under ASC 805, Business Combinations. The total purchase price was allocated to the tangible and identifiable intangible assets acquired and liabilities based on their estimated fair values as of the Acquisition Date. Fair value estimates are based on a complex series of judgments about future events and uncertainties and rely heavily on estimates and assumptions. The judgments used to determine the estimated fair value assigned to each class of assets acquired and liabilities assumed, as well as asset lives and the expected future cash flows and related discount rates, can materially impact our consolidated financial statements. Significant inputs used for the model included the amount of cash flows, the expected period of the cash flows and the discount rates. The allocation of the purchase price was based on management’s estimate of the Acquisition Date fair values of the assets acquired and liabilities assumed, as follows (in millions): Assets acquired: Cash and cash equivalents $ 32 Accounts receivable 24 Inventory 32 Property, plant and equipment, net 27 Operating lease right-of-use assets 10 Intangible assets 105 Prepaid expenses and other assets, current and non-current 3 Total assets acquired 233 Liabilities and equity assumed: Accounts payable (10 ) Accrued liabilities and other (28 ) Debt and finance leases, current and non-current (44 ) Deferred revenue, current (1 ) Other long-term liabilities (14 ) Additional paid-in capital (8 ) Total liabilities and equity assumed (105 ) Net assets acquired 128 Goodwill 79 Total purchase price $ 207 Goodwill represented the excess of the purchase price over the fair value of the net assets acquired and was primarily attributable to the expected synergies from integrating Maxwell’s technology into our automotive segment as well as the acquired talent. Goodwill is not deductible for U.S. income tax purposes and is not amortized. Identifiable Intangible Assets Acquired The determination of the fair value of identified intangible assets and their respective useful lives were as follows (in millions, except for estimated useful life): Fair Value Useful Life (in years) Developed technology $ 102 9 Customer relations 2 9 Trade name 1 10 Total intangible assets $ 105 Maxwell’s results of operations since the Acquisition Date have been included within the automotive segment. Standalone and pro forma results of operations have not been presented because they were not material to the consolidated financial statements. Other 2019 Acquisitions During the year ended December 31, 2019, we completed various other acquisitions generally for the related technology and workforce. Total consideration for these acquisitions was $96 million, of which $80 million was paid in cash. In aggregate, $36 million was attributed to intangible assets, $51 million was attributed to goodwill within the automotive segment, and $9 million was attributed to net assets assumed. Goodwill is not deductible for U.S. income tax purposes. The identifiable intangible assets were related to purchased technology, with estimated useful lives of one to nine years. Standalone and pro forma results of operations have not been presented because they were not material to the consolidated financial statements, either individually or in aggregate.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
Goodwill and Intangible Assets	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Note 4 – Goodwill and Intangible Assets Goodwill increased $9 million within the automotive segment from $198 million as of December 31, 2019 to $ 207 Information regarding our intangible assets including assets recognized from our acquisitions December 31, 2020 December 31, 2019 Gross Amount Accumulated Amortization Other Net Carrying Amount Gross Carrying Amount Accumulated Amortization Other Net Carrying Amount Finite-lived intangible assets: Developed technology $ 302 $ (111 ) $ 3 $ 194 $ 291 $ (72 ) $ 1 $ 220 Trade names 3 (1 ) — 2 3 (1 ) 1 3 Favorable contracts and leases, net 113 (32 ) — 81 113 (24 ) — 89 Other 38 (18 ) 1 21 38 (16 ) — 22 Total finite-lived intangible assets 456 (162 ) 4 298 445 (113 ) 2 334 Indefinite-lived intangible assets: Gigafactory Nevada water rights 15 — — 15 5 — — 5 In-process research and development ("IPR&D") — — — — 60 — (60 ) — Total infinite-lived intangible assets 15 — — 15 65 — (60 ) 5 Total intangible assets $ 471 $ (162 ) $ 4 $ 313 $ 510 $ (113 ) $ (58 ) $ 339 Amortization expense during the years ended December 31, 2020, 2019 and 2018 was $51 million, $44 million and $66 million, respectively. Total future amortization expense for finite-lived intangible assets was estimated as follows (in millions): 2021 $ 51 2022 50 2023 44 2024 29 2025 29 Thereafter 95 Total $ 298

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 5 – Fair Value of Financial Instruments ASC 820 , Fair Value Measurements . The three-tiered fair value hierarchy, which prioritizes which inputs should be used in measuring fair value, is comprised of: (Level I) observable inputs such as quoted prices in active markets; (Level II) inputs other than quoted prices in active markets that are observable either directly or indirectly and (Level III) unobservable inputs for which there is little or no market data. The fair value hierarchy requires the use of observable market data when available in determining fair value. Our assets and liabilities that were measured at fair value on a recurring basis were as follows (in millions): December 31, 2020 December 31, 2019 Fair Value Level I Level II Level III Fair Value Level I Level II Level III Money market funds (cash and cash equivalents) $ 13,847 $ 13,847 $ — $ — $ 1,632 $ 1,632 $ — $ — Interest rate swap assets — — — — 1 — 1 — Interest rate swap liabilities 58 — 58 — (27 ) — (27 ) — Total $ 13,905 $ 13,847 $ 58 $ — $ 1,606 $ 1,632 $ (26 ) $ — All of our money market funds were classified within Level I of the fair value hierarchy because they were valued using quoted prices in active markets. Our interest rate swaps were classified within Level II of the fair value hierarchy because they were valued using alternative pricing sources or models that utilized market observable inputs, including current and forward interest rates. Interest Rate Swaps We enter into fixed-for-floating interest rate swap agreements to swap variable interest payments on certain debt for fixed interest payments, as required by certain of our lenders. We do not designate our interest rate swaps as hedging instruments. Accordingly, our interest rate swaps are recorded at fair value on the consolidated balance sheets within other non-current assets or other long-term liabilities, with any changes in their fair values recognized as other (expense) income, net, in the consolidated statements of operations and with any cash flows recognized as operating activities in the consolidated statements of cash flows. Our interest rate swaps outstanding were as follows (in millions): December 31, 2020 December 31, 2019 Aggregate Notional Amount Gross Asset at Fair Value Gross Liability at Fair Value Aggregate Notional Amount Gross Asset at Fair Value Gross Liability at Fair Value Interest rate swaps $ 554 $ — $ 58 $ 821 $ 1 $ 27 Our interest rate swaps activity was as follows (in millions): Year Ended December 31, 2020 2019 2018 Gross losses $ 42 $ 51 $ 12 Gross gains $ 6 $ 11 $ 22 Disclosure of Fair Values Our financial instruments that are not re-measured at fair value include accounts receivable, MyPower customer notes receivable, accounts payable, accrued liabilities, customer deposits and debt. The carrying values of these financial instruments other than our 2021 Notes, 2022 Notes, 2024 Notes, our subsidiary’s Zero-Coupon Convertible Senior Notes due in 2020 and our subsidiary’s 5.50% Convertible Senior Notes due in 2022 5.30% We estimate the fair value of the Convertible Senior Notes and the 2025 Notes using commonly accepted valuation methodologies and market-based risk measurements that are indirectly observable, such as credit risk (Level II) In addition, December 31, 2020 December 31, 2019 Carrying Fair Value Carrying Fair Value Convertible Senior Notes $ 1,971 $ 24,596 $ 3,729 $ 6,110 2025 Notes $ 1,785 $ 1,877 $ 1,782 $ 1,748 Solar asset-backed notes $ 1,115 $ 1,137 $ 1,155 $ 1,211 Solar loan-backed notes $ 146 $ 152 $ 175 $ 189

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory	Note 6 – Inventory Our inventory consisted of the following (in millions): December 31, December 31, 2020 2019 Raw materials $ 1,508 $ 1,428 Work in process 493 362 Finished goods (1) 1,666 1,356 Service parts 434 406 Total $ 4,101 $ 3,552 (1) Finished goods inventory includes vehicles in transit to fulfill customer orders, new vehicles available for sale, used vehicles, energy storage products and Solar Roof products available for sale. For solar energy systems, we commence transferring component parts from inventory to construction in progress, a component of solar energy systems , once a lease or PPA contract with a customer has been executed and installation has been initiated. Additional costs incurred on the leased solar energy systems, including labor and overhead, are recorded within solar energy systems under construction . We write-down inventory for any excess or obsolete inventories or when we believe that the net realizable value of inventories is less than the carrying value. During the years ended December 31, 2020, 2019 and 2018, we recorded write-downs of $145 million, $138 million and $78 million, respectively, in cost of revenues.

Solar Energy Systems, Net

Solar Energy Systems, Net	12 Months Ended
Solar Energy Systems, Net	Dec. 31, 2020
Leases [Abstract]
Solar Energy Systems, Net	Note 7 – Solar Energy Systems, Net Solar energy systems, net, consisted of the following (in millions): December 31, December 31, 2020 2019 Solar energy systems in service $ 6,758 $ 6,682 Initial direct costs related to customer solar energy system lease acquisition costs 103 102 6,861 6,784 Less: accumulated depreciation and amortization (1) (955 ) (723 ) 5,906 6,061 Solar energy systems under construction 28 18 Solar energy systems pending interconnection 45 59 Solar energy systems, net (2) $ 5,979 $ 6,138 (1) Depreciation and amortization expense during the years ended December 31, 2020, 2019 and 2018 was $232 million, $227 million and $276 million, respectively. (2) As of December 31, 2020 and 2019, solar energy systems, net, included $36 million of gross finance leased assets with accumulated depreciation and amortization of $7 million and $6 million, respectively.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
Property, Plant and Equipment, Net	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Property, Plant and Equipment, Net	Note 8 – Property, Plant and Equipment, Net Our property, plant and equipment, net, consisted of the following (in millions): December 31, December 31, 2020 2019 Machinery, equipment, vehicles and office furniture $ 8,493 $ 7,167 Tooling 1,811 1,493 Leasehold improvements 1,421 1,087 Land and buildings 3,662 3,024 Computer equipment, hardware and software 856 595 Construction in progress 1,621 764 17,864 14,130 Less: Accumulated depreciation (5,117 ) (3,734 ) Total $ 12,747 $ 10,396 Construction in progress is primarily comprised of construction of Gigafactory Berlin and Gigafactory Texas, expansion of Gigafactory Shanghai and equipment and tooling related to the manufacturing of our products. We are currently constructing Gigafactory Berlin under conditional permits. Completed assets are transferred to their respective asset classes, and depreciation begins when an asset is ready for its intended use. Interest on outstanding debt is capitalized during periods of significant capital asset construction and amortized over the useful lives of the related assets. During the years ended December 31, 2020 and 2019, we capitalized $48 million and $31 million, respectively, of interest. Depreciation expense during the years ended December 31, 2020, 2019 and 2018 was $1.57 billion, $1.37 billion and $1.11 billion, respectively. Gross property, plant and equipment under finance leases as of December 31, 2020 and 2019 was $2.28 billion and $2.08 billion, respectively, with accumulated depreciation of $816 million and $483 million, respectively. Panasonic has partnered with us on Gigafactory Nevada with investments in the production equipment that it uses to manufacture and supply us with battery cells. Under our arrangement with Panasonic, we plan to purchase the full output from their production equipment at negotiated prices. As the terms of the arrangement convey a finance lease under ASC 842, Leases, we account for their production equipment as leased assets when production commences. We account for each lease and any non-lease components associated with that lease as a single lease component for all asset classes, except production equipment classes embedded in supply agreements. and 2019, we had cumulatively capitalized costs of $1.77 billion and $1.73 billion, respectively, In 2019, the Shanghai government agreed to provide $85 million of certain incentives in connection with us making certain manufacturing equipment investments at Gigafactory Shanghai, of which $46 million was received in cash and the remaining $39 million was in the form of assets and services contributed by the government. In 2020, the Shanghai government agreed to provide an additional $122 million of such incentives. Of the total incentives provided between both years, $123 million was received in cash in 2020. Proceeds from the grant must be spent on qualified capital investments at Gigafactory Shanghai as stipulated in the agreement. These incentives were taken as a reduction to property, plant and equipment, net, on the consolidated balance sheets and cash receipts are reflected as investing cash inflows on the consolidated statements of cash flows.

Accrued Liabilities and Other

Accrued Liabilities and Other	12 Months Ended
Accrued Liabilities and Other	Dec. 31, 2020
Payables And Accruals [Abstract]
Accrued Liabilities and Other	Note 9 – Accrued Liabilities and Other As of December 31, 2020 and 2019, accrued liabilities and other current liabilities consisted of the following (in millions): December 31, December 31, 2020 2019 Accrued purchases (1) $ 901 $ 638 Taxes payable (2) 777 611 Payroll and related costs 654 466 Accrued warranty reserve, current portion 479 344 Sales return reserve, current portion 417 272 Operating lease liabilities, current portion 286 228 Accrued interest 77 86 Resale value guarantees, current portion 23 317 Other current liabilities 241 260 Total $ 3,855 $ 3,222 (1) Accrued purchases primarily reflects receipts of goods and services that we had not been invoiced yet. As we are invoiced for these goods and services, this balance will reduce and accounts payable will increase. (2) Taxes payable includes value added tax, sales tax, property tax, use tax and income tax payables.

Other Long-Term Liabilities

Other Long-Term Liabilities	12 Months Ended
Other Long-Term Liabilities	Dec. 31, 2020
Other Liabilities [Abstract]
Other Long-term Liabilities	Note 10 – Other Long-Term Liabilities As of December 31, 2020 and 2019, other long-term liabilities consisted of the following (in millions): December 31, December 31, 2020 2019 Operating lease liabilities $ 1,254 $ 956 Accrued warranty reserve 989 745 Sales return reserve 500 545 Deferred tax liability 151 66 Resale value guarantees 19 36 Other non-current liabilities 417 343 Total other long-term liabilities $ 3,330 $ 2,691

Customer Deposits

Customer Deposits	12 Months Ended
Customer Deposits	Dec. 31, 2020
Customer Deposits Disclosure [Abstract]
Customer Deposits	Note 11 – Customer Deposits Customer deposits primarily consisted of cash payments from customers at the time they place an order or reservation for a vehicle or an energy product and any additional payments up to the point of delivery or the completion of installation, including the fair values of any customer trade-in vehicles that are applicable toward a new vehicle purchase. Customer deposits also include prepayments on contracts that can be cancelled without significant penalties, such as vehicle maintenance plans.

Debt

Debt	12 Months Ended
Debt	Dec. 31, 2020
Debt Disclosure [Abstract]
Debt	Note 12 – Debt The following is a summary of our debt and finance leases as of December 31, 2020 (in millions): Unpaid Unused Net Carrying Value Principal Committed Contractual Contractual Current Long-Term Balance Amount (1) Interest Rates Maturity Date Recourse debt: 2021 Notes $ 419 — 422 — 1.25 % March 2021 2022 Notes 115 366 503 — 2.375 % March 2022 2024 Notes 171 856 1,282 — 2.00 % May 2024 2025 Notes — 1,785 1,800 — 5.30 % August 2025 Credit Agreement — 1,895 1,895 278 3.3 % July 2023 Solar Bonds and other Loans 4 49 55 — 3.6%-5.8 % January 2021 - January 2031 Total recourse debt 709 4,951 5,957 278 Non-recourse debt: Automotive Asset-backed Notes 777 921 1,705 — 0.6%-7.9 % August 2021-August 2024 Solar Asset-backed Notes 39 1,076 1,141 — 3.0%-7.7 % September 2024-February 2048 China Loan Agreements — 616 616 1,372 4.0 % June 2021-December 2024 Cash Equity Debt 18 408 439 — 5.3%-5.8 % July 2033-January 2035 Solar Loan-backed Notes 13 133 152 — 4.8%-7.5 % September 2048-September 2049 Warehouse Agreements 37 257 294 806 1.7%-1.8 % September 2022 Solar Term Loan 151 — 151 — 3.7 % January 2021 Automotive Lease-backed Credit Facilities 14 19 33 153 1.9%-5.9 % September 2022-November 2022 Solar Revolving Credit Facility and other Loans — 81 81 23 2.7%-5.1 % June 2022-February 2033 Total non-recourse debt 1,049 3,511 4,612 2,354 Total debt 1,758 8,462 $ 10,569 $ 2,632 Finance leases 374 1,094 Total debt and finance leases $ 2,132 $ 9,556 The following is a summary of our debt and finance leases as of December 31, 2019 (in millions): Unpaid Unused Net Carrying Value Principal Committed Contractual Contractual Current Long-Term Balance Amount (1) Interest Rates Maturity Date Recourse debt: 2021 Notes $ — $ 1,304 $ 1,380 $ — 1.25 % March 2021 2022 Notes — 902 978 — 2.375 % March 2022 2024 Notes — 1,383 1,840 — 2.00 % May 2024 2025 Notes — 1,782 1,800 — 5.3 % August 2025 Credit Agreement 141 1,586 1,727 499 2.7%-4.8 % June 2020-July 2023 Zero-Coupon Convertible Senior Notes due in 2020 97 — 103 — 0.0 % December 2020 Solar Bonds and other Loans 15 53 70 — 3.6%-5.8 % March 2020-January 2031 Total recourse debt 253 7,010 7,898 499 Non-recourse debt: Automotive Asset-backed Notes 573 997 1,577 — 2.0%-7.9 % February 2020- May 2023 Solar Asset-backed Notes 32 1,123 1,183 — 4.0%-7.7 % September 2024-February 2048 China Loan Agreements 444 297 741 1,542 3.7%-4.0 % September 2020-December 2024 Cash Equity Debt 10 430 454 — 5.3%-5.8 % July 2033-January 2035 Solar Loan-backed Notes 11 164 182 — 4.8%-7.5 % September 2048-September 2049 Warehouse Agreements 21 146 167 933 3.1%-3.6 % September 2021 Solar Term Loans 8 152 161 — 5.4 % January 2021 Automotive Lease-backed Credit Facility 24 16 40 — 4.2%-5.9 % November 2022 Solar Revolving Credit Facility and other Loans 23 67 89 6 4.5%-7.4 % March 2020-June 2022 Total non-recourse debt 1,146 3,392 4,594 2,481 Total debt 1,399 10,402 $ 12,492 $ 2,980 Finance leases 386 1,232 Total debt and finance leases $ 1,785 $ 11,634 (1) There are no restrictions on draw-down or use for general corporate purposes with respect to any available committed funds under our credit facilities and financing funds, except certain specified conditions prior to draw-down, including pledging to our lenders sufficient amounts of qualified receivables, inventories, leased vehicles and our interests in those leases, solar energy systems and the associated customer contracts, our interests in financing funds or various other assets and as may be further described below. Recourse debt refers to debt that is recourse to our general assets. Non-recourse debt refers to debt that is recourse to only assets of our subsidiaries. The differences between the unpaid principal balances and the net carrying values are due to convertible senior note conversion features, debt discounts or deferred financing costs. As of December 31, 2020, we were in material compliance with all financial debt covenants, which include minimum liquidity and expense-coverage balances and ratios. 2021 Notes, Bond Hedges and Warrant Transactions In March 2014, we issued $1.20 billion in aggregate principal amount of our 2021 Notes in a public offering. In April 2014, we issued an additional $180 million in aggregate principal amount of the notes, pursuant to the exercise in full of the overallotment options by the underwriters. The total net proceeds from the issuances, after deducting transaction costs, were $1.36 billion. As adjusted to give effect to the Stock Split, each $1,000 of principal of these notes is now convertible into 13.8940 shares of our common stock, which is equivalent to a conversion price of $71.97 per share, subject to adjustment upon the occurrence of specified events. Holders of these notes have been able to elect to convert on or after December 1, 2020. The settlement of such an election to convert the outstanding notes would be in cash for the principal amount and, if applicable, cash and/or shares of our common stock for any conversion premium at our election. As of December 1, 2020, holders of these notes have the option to convert. Such holders also had the option to convert prior to December 1, 2020 under the circumstances further described below. Upon the early conversion of the 2021 Notes, we will pay cash for the principal amount and deliver shares of our common stock based on a daily conversion value. If a fundamental change occurs prior to the applicable maturity date, holders of these notes may require us to repurchase all or a portion of their notes for cash at a repurchase price equal to 100% of the principal amount plus any accrued and unpaid interest. In addition, if specific corporate events occur prior to the applicable maturity date, we would increase the conversion rate for a holder who elects to convert their notes in connection with such an event in certain circumstances. In accordance with GAAP relating to embedded conversion features, we initially valued and bifurcated the conversion features associated with these notes. We recorded to stockholders’ equity $369 million for the conversion feature. The resulting debt discount is being amortized to interest expense at an effective interest rate of 5.96%. In connection with the offering of these notes in March and April 2014, we entered into convertible note hedge transactions whereby we had the option to purchase 19.2 million shares of our common stock at a price of $71.97 per share, as adjusted to give effect to the Stock Split as adjusted to give effect to the Stock Split During each of the quarters of 2020, the closing price of our common stock exceeded 130% of the applicable conversion price of the 2021 Notes on at least 20 of the last 30 consecutive trading days of the quarter, causing the 2021 Notes to be convertible by their holders during the second, third and fourth quarters of 2020. As the settlement of conversion of the 2021 Notes is in cash for the principal amount and, if applicable, cash and/or shares of our common stock for any conversion premium at our election, we reclassified $3 million, representing the difference between the aggregate principal of our 2021 Notes and the carrying value as of December 31, 2020, as mezzanine equity from permanent equity on our consolidated balance sheet as of December 31, 2020. The debt discounts recorded on the 2021 Notes are recognized as interest expense through March 2021 and early conversions have resulted in the acceleration of such recognition through December 31, 2020, including the losses on extinguishment of debt appearing in the Interest Expense table below. During the year ended December 31, 2020, $958 million in aggregate principal amount of the 2021 Notes were converted for $958 million in cash and 11.1 million shares of our common stock, as adjusted to give effect to the Stock Split. As a result, we recorded a decrease to additional paid-in capital of $6 million. The note hedges we entered into in connection with the issuance of the 2021 Notes were automatically settled with the respective conversions of the notes, resulting in the receipt of 11.1 million shares of our common stock, as adjusted to give effect to the Stock Split. The related warrants will settle under their terms after the maturity or settlement of the related convertible debt. The remaining notes outstanding are expected to convert in the first quarter of fiscal year 2021. As of December 31, 2020, the if-converted value of the 2021 Notes exceeds the outstanding principal amount by $ billion. 2022 Notes, Bond Hedges and Warrant Transactions In March 2017, we issued $978 million in aggregate principal amount of our 2022 Notes in a public offering. The net proceeds from the issuance, after deducting transaction costs, were $966 million. As adjusted to give effect to the Stock Split, each $1,000 of principal of the 2022 Notes is convertible into 15.2670 shares of our common stock, which is equivalent to a conversion price of $65.50 per share, subject to adjustment upon the occurrence of specified events. Holders of the 2022 Notes may convert, at their option, on or after December 15, 2021. Further, holders of the 2022 Notes may convert, at their option, prior to December 15, 2021 only under the following circumstances: (1) during any quarter beginning after June 30, 2017, if the closing price of our common stock for at least 20 trading days (whether or not consecutive) during the last 30 consecutive trading days immediately preceding the quarter is greater than or equal to 130% of the conversion price; (2) during the five-business day period following any five-consecutive trading day period in which the trading price of the 2022 Notes is less than 98% of the product of the closing price of our common stock and the applicable conversion rate for each day during such five-consecutive trading day period or (3) if we make specified distributions to holders of our common stock or if specified corporate transactions occur. Upon a conversion, the 2022 Notes will be settled in cash, shares of our common stock or a combination thereof, at our election. If a fundamental change occurs prior to the maturity date, holders of the 2022 Notes may require us to repurchase all or a portion of their 2022 Notes for cash at a repurchase price equal to 100% of the principal amount plus any accrued and unpaid interest. In addition, if specific corporate events occur prior to the maturity date, we would increase the conversion rate for a holder who elects to convert its 2022 Notes in connection with such an event in certain circumstances. In accordance with GAAP relating to embedded conversion features, we initially valued and bifurcated the conversion feature associated with the 2022 Notes. We recorded to stockholders’ equity $146 million for the conversion feature. The resulting debt discount is being amortized to interest expense at an effective interest rate of 6.00%. In connection with the offering of the 2022 Notes, we entered into convertible note hedge transactions whereby we had the option to purchase 14.9 million shares of our common stock at a price of $65.50 per share as adjusted to give effect to the Stock Split During each of the quarters of 2020, the closing price of our common stock exceeded 130% of the applicable conversion price of the 2022 Notes on at least 20 of the last 30 consecutive trading days of the quarter, causing the 2022 Notes to be convertible by their holders during the second, third and fourth quarters of 2020 and the first quarter of 2021. As we now expect to settle a portion of the 2022 Notes in the first quarter of 2021, we reclassified $115 million of the carrying value of the 2022 Notes from debt and finance leases, net of current portion to current portion of debt and finance leases on our consolidated balance sheet as of December 31, 2020. Additionally, we reclassified $5 million, representing the difference between the current portion of aggregate principal of our 2022 Notes and the current portion of the carrying value as of December 31, 2020, as mezzanine equity from permanent equity on our consolidated balance sheet as of December 31, 2020. As the settlement of conversion of the remainder of the 2022 Notes would be in cash, shares of our common stock or a combination thereof is at our election, the remaining liability is classified as non-current. The debt discounts recorded on the 2022 Notes are recognized as interest expense through March 2022 and early conversions have resulted in the acceleration of such recognition through December 31, 2020, including the losses on extinguishment of debt appearing in the Interest Expense table below. During the year ended December 31, 2020, $474 million in aggregate principal amount of the 2022 Notes were converted for $474 million in cash and 6.2 million shares of our common stock, as adjusted to give effect to the Stock Split. As a result, we recorded a decrease to additional paid-in capital of $5 million. The note hedges we entered into in connection with the issuance of the 2022 Notes were automatically settled with the respective conversions of the 2022 Notes, resulting in the receipt of 6.2 million shares of our common stock, as adjusted to give effect to the Stock Split. The related warrants will settle under their terms after the maturity or settlement of the 2022 Notes. As of December 31, 2020, the if-converted value of the notes exceeds the outstanding principal amount by $4.92 billion. 2024 Notes, Bond Hedges and Warrant Transactions In May 2019, we issued $1.84 billion in aggregate principal amount of our 2024 As adjusted to give effect to the Stock Split, each $1,000 of principal of the 2024 Notes is convertible into 16.1380 shares of our common stock, which is equivalent to a conversion price of $61.97 per share, subject to adjustment upon the occurrence of specified events. Holders of the 2024 Notes may convert, at their option, on or after February 15, 2024. Further, holders of the 2024 Notes may convert, at their option, prior to February 15, 2024 only under the following circumstances: (1) during any calendar quarter commencing after September 30, 2019 (and only during such calendar quarter), if the last reported sale price of our common stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on the last trading day of immediately preceding calendar quarter is greater than or equal to 130% of the conversion price on each trading day; (2) during the five-business day period after any five-consecutive trading day period in which the trading price per $1,000 principal amount of the 2024 Notes for each trading day of such period is less than 98% of the product of the last reported sale price of our common stock and the conversion rate on each such trading day, or (3) if specified corporate events occur. Upon conversion, the 2024 Notes will be settled in cash, shares of our common stock or a combination thereof, at our election. If a fundamental change occurs prior to the maturity date, holders of the 2024 Notes may require us to repurchase all or a portion of their 2024 Notes for cash at a repurchase price equal to 100% of the principal amount plus any accrued and unpaid interest. In addition, if specific corporate events occur prior to the maturity date, we would increase the conversion rate for a holder who elects to convert its 2024 Notes in connection with such an event in certain circumstances. In accordance with GAAP relating to embedded conversion features, we initially valued and bifurcated the conversion feature associated with the 2024 Notes. We recorded to stockholders’ equity $491 million for the conversion feature. The resulting debt discount is being amortized to interest expense at an effective interest rate of 8.68%. In connection with the offering of the 2024 Notes, we entered into convertible note hedge transactions whereby we had the option to purchase 29.7 million shares of our common stock at a price of $61.97 per share as adjusted to give effect to the Stock Split as adjusted to give effect to the Stock Split During each of the quarters of 2020, the closing price of our common stock exceeded 130% of the applicable conversion price of the 2024 Notes on at least 20 of the last 30 consecutive trading days of the quarter, causing the 2024 Notes to be convertible by their holders during the second, third and fourth quarters of 2020 and the first quarter of 2021. As we now expect to settle a portion of the 2024 Notes in the first quarter of 2021, we reclassified $171 million, of the carrying value of the 2024 Notes from debt and finance leases, net of current portion to current portion of debt and finance leases on our consolidated balance sheet as of December 31, 2020. Additionally, we reclassified $43 million, representing the difference between the current portion of aggregate principal of our 2024 Notes and the current portion of the carrying value as of December 31, 2020, as mezzanine equity from permanent equity on our consolidated balance sheet as of December 31, 2020. As the settlement of conversion of the remainder of the 2024 Notes would be in cash, shares of our common stock or a combination thereof is at our election, the remaining liability is classified as non-current. The debt discounts recorded on the 2024 Notes are recognized as interest expense through May 2024 and early conversions have resulted in the acceleration of such recognition through December 31, 2020, including the losses on extinguishment of debt appearing in the Interest Expense table below. During the year ended December 31, 2020, $558 million in aggregate principal amount of the 2024 Notes were converted for $558 million in cash and 8.0 million shares of our common stock, as adjusted to give effect to the Stock Split. As a result, we recorded a decrease to additional paid-in capital of $31 million. The note hedges we entered into in connection with the issuance of the 2024 Notes were automatically settled with the respective conversions of the 2024 Notes, resulting in the receipt of 8.0 million shares of our common stock, as adjusted to give effect to the Stock Split. The related warrants will settle under their terms after the maturity or settlement of the 2024 Notes. As of December 31, 2020, the if-converted value of the notes exceeds the outstanding principal amount by $13.32 billion. 2025 Notes In August 2017, we issued $1.80 billion in aggregate principal amount of the 2025 Notes pursuant to Rule 144A and Regulation S under the Securities Act. The net proceeds from the issuance, after deducting transaction costs, were $1.77 billion. Credit Agreement In June 2015, we entered into a senior asset-based revolving credit agreement (as amended from time to time, the “Credit Agreement”) with a syndicate of banks. Borrowed funds bear interest, at our option, at an annual rate of (a) 1% plus LIBOR or (b) the highest of (i) the federal funds rate plus 0.50%, (ii) the lenders’ “prime rate” or (iii) 1% plus LIBOR. The fee for undrawn amounts is 0.25% per annum. The Credit Agreement is secured by certain of our accounts receivable, inventory and equipment. Availability under the Credit Agreement is based on the value of such assets, as reduced by certain reserves. In March 2020, we upsized the Credit Agreement by $100 million, which matures July 2023, to $2.525 billion. In June 2020, $197 million of commitment under the Credit Agreement expired in accordance with its terms and the total commitment decreased to $2.328 billion Zero-Coupon Convertible Senior Notes due in 2020 In December 2015, SolarCity Corporation (“SolarCity”) issued $113 million in aggregate principal amount of Zero-Coupon Convertible Senior Notes due on December 1, 2020 in a private placement. $13 million of these notes were issued to related parties. As adjusted to give effect to the Stock Split, each $1,000 of principal of these notes was convertible into 16.6665 shares of our common stock, which is equivalent to a conversion price of $60.00 per share (subject to adjustment upon the occurrence of specified events related to dividends, tender offers or exchange offers). The maximum conversion rate is capped at 21.1538 shares for each $1,000 of principal of these notes, which is equivalent to a minimum conversion price of $47.27 per share. The convertible senior notes do not have a cash conversion option. The holders of these notes were able to require us to repurchase their notes for cash only under certain defined fundamental changes. On or after June 30, 2017, these notes are redeemable by us in the event that the closing price of our common stock exceeds 200% of the conversion price for 45 consecutive trading days ending within three trading days of such redemption notice at a redemption price equal to 100% of the principal amount plus any accrued and unpaid interest. During the year ended December 31, 2020, $ 103 1.7 Solar Bonds and other Loans Solar Bonds are senior unsecured obligations that are structurally subordinate to the indebtedness and other liabilities of our subsidiaries. Solar Bonds were issued under multiple series with various terms and interest rates. Additionally, we have assumed the 5.50% Convertible Senior Notes due in 2022 issued by Maxwell (the “Maxwell Notes”), which are convertible into shares of our common stock as a result of our acquisition of Maxwell. As of December 31, 2020, the if-converted value of the Maxwell Notes exceeds the outstanding principal amount by $447 million. Automotive Asset-backed Notes From time to time, we transfer receivables or beneficial interests related to certain leased vehicles into special purpose entities (“SPEs”) and issue Automotive Asset-backed Notes, backed by these automotive assets to investors. The SPEs are consolidated in the financial statements. The cash flows generated by these automotive assets are used to service the principal and interest payments on the Automotive Asset-backed Notes and satisfy the SPEs’ expenses, and any remaining cash is distributed to the owners of the SPEs. We recognize revenue earned from the associated customer lease contracts in accordance with our revenue recognition policy. The SPEs’ assets and cash flows are not available to our other creditors, and the creditors of the SPEs, including the Automotive Asset-backed Note holders, have no recourse to our other assets. A third party contracted with us to provide administrative and collection services for these automotive assets. In August 2020, we transferred beneficial interests related to certain leased vehicles into an SPE and issued $709 million in aggregate principal amount of Automotive Asset-backed Notes, with terms similar to our other Automotive Asset-backed Notes. The proceeds from the issuance, net of discounts and fees, were $706 million. Solar Asset-backed Notes From time to time, our subsidiaries pool and transfer either qualifying solar energy systems and the associated customer contracts or our interests in certain financing funds into SPEs and issue Solar Asset-backed Notes backed by these solar assets or interests to investors. The SPEs are wholly owned by us and are consolidated in the financial statements. The cash flows generated by these solar assets or distributed by the underlying financing funds to certain SPEs are used to service the principal and interest payments on the Solar Asset-backed Notes and satisfy the SPEs’ expenses, and any remaining cash is distributed to us. We recognize revenue earned from the associated customer contracts in accordance with our revenue recognition policy. The SPEs’ assets and cash flows are not available to our other creditors, and the creditors of the SPEs, including the Solar Asset-backed Note holders, have no recourse to our other assets. We contracted with the SPEs to provide operations & maintenance and administrative services for the solar energy systems. As of December 31, 2020, solar assets pledged as collateral for Solar Asset-backed Notes had a carrying value of $660 million and are included within solar energy systems, net, on the consolidated balance sheet. China Loan Agreements In September 2019, one of our subsidiaries entered into a loan agreement with a lender in China for an unsecured 12-month revolving facility of up to RMB 5.0 billion (or the equivalent drawn in U.S. dollars), to finance vehicles in-transit to China (the “In-transit Finance Facility”) In December 2019, one of our subsidiaries entered into loan agreements with a syndicate of lenders in China for: (i) a secured term loan facility of up to RMB 9.0 billion or the equivalent amount drawn in U.S. dollars (the “Fixed Asset Facility”) and (ii) an unsecured revolving loan facility of up to RMB 2.25 billion or the equivalent amount drawn in U.S. dollars (the “Working Capital Facility”), in each case to be used in connection with our construction of and production at our Gigafactory Shanghai. Outstanding borrowings pursuant to the Fixed Asset Facility accrue interest at a rate equal to: (i) for RMB-denominated loans, the market quoted interest rate published by the People’s Bank of China minus 0.7625%, and (ii) for U.S. dollar-denominated loans, the sum of one-year LIBOR plus 1.3%. Outstanding borrowings pursuant to the Working Capital Facility incurred interest at a rate equal to the market quoted interest rate published by the People’s Bank of China minus 0.4525 %. The Fixed Asset Facility is secured by certain real property relating to Gigafactory Shanghai and both facilities are non-recourse to our other assets. In December 2020, the Working Capital Facility matured. In May 2020, one of our subsidiaries entered into an additional Working Capital Loan Contract (the “2020 China Working Capital Facility”) with a lender in China for an unsecured revolving facility of up to RMB 4.00 billion (or the equivalent amount drawn in U.S. dollars), to be used for expenditures related to production at our Gigafactory Shanghai. Borrowed funds bear interest at an annual rate of: (i) for RMB-denominated loans, the market quoted interest rate published by an authority designated by the People’s Bank of China minus 0.35%, (ii) for U.S. dollar-denominated loans, the sum of one-year LIBOR plus 0.8%. The 2020 China Working Capital Facility is non-recourse to our assets and is scheduled to mature in June 2021, the first anniversary of the first borrowing under the loan. Cash Equity Debt In connection with the cash equity financing deals closed in 2016, our subsidiaries issued $502 million in aggregate principal amount of debt that bears interest at fixed rates. This debt is secured by, among other things, our interests in certain financing funds and is non-recourse to our other assets. Solar Loan-backed Notes In January 2016 and January 2017, our subsidiaries pooled and transferred certain MyPower customer notes receivable into two SPEs and issued $330 million in aggregate principal amount of Solar Loan-backed Notes, backed by these notes receivable to investors. Accordingly, we did not recognize a gain or loss on the transfer of these notes receivable. Warehouse Agreements In August 2016, our subsidiaries entered into a loan and security agreement (as amended from time to time, the “2016 Warehouse Agreement”) for borrowings secured by the future cash flows arising from certain leases and the associated leased vehicles. On August 17, 2017, the 2016 Warehouse Agreement was amended to modify the interest rates and extend the availability period and the maturity date, and our subsidiaries entered into another loan and security agreement (the “2017 Warehouse Agreement”) with substantially the same terms as and that shared the same committed amount with the 2016 Warehouse Agreement. On August 16, 2018, the 2016 Warehouse Agreement and 2017 Warehouse Agreement were amended to extend the availability periods thereunder from August 17, 2018 to August 16, 2019 and extend the maturity dates from September 2019 September 2020 In August 2020, one of our subsidiaries terminated the 2018 Warehouse Agreement after having fully repaid all obligations thereunder, leaving the 2016 Warehouse Agreement as the only remaining Warehouse Agreement. In August 2020, we further amended and restated the 2016 Warehouse Agreement to extend the maturity date to September 2022. The 2016 Warehouse Agreement currently has an aggregate lender commitment of $1.10 billion, the same amount as the aggregate lender commitment previously shared with the 2018 Warehouse Agreement prior to the termination of the latter. Pursuant to the Warehouse Agreements, an undivided beneficial interest in the future cash flows arising from certain leases and the related leased vehicles has been sold for legal purposes but continues to be reported in the consolidated financial statements. The interest in the future cash flows arising from these leases and the related vehicles is not available to pay the claims of our creditors other than pursuant to obligations to the lenders under the Warehouse Agreements. Solar Term Loans Our subsidiaries have entered into agreements for term loans with various financial institutions. The term loans are secured by substantially all of the assets of the subsidiaries, including its interests in certain financing funds, and are non-recourse to our other assets Automotive Lease-backed Credit Facilities In December 2016, one of our subsidiaries entered into a credit agreement (the “Canada Credit Facility”) with a bank for borrowings secured by our interests in certain vehicle leases. In December 2017 and December 2018, the Canada Credit Facility was amended to add our interests in additional vehicle leases as collateral, allowing us to draw additional funds. Amounts drawn under the Canada Credit Facility bear interest at fixed rates. The Canada Credit Facility is non-recourse to our other assets. In September 2020, an SPE entered into a revolving credit facility with a bank for borrowings secured by the beneficial interests related to certain leased vehicles that we transferred to the SPE. Amounts drawn under this facility bear interest at % plus LIBOR and are non-recourse to our other assets. Solar Revolving Credit Facility and other Loans We have entered into various solar revolving credit facility and other loan agreements with various financial institutions. Interest Expense The following table presents the interest expense related to the contractual interest coupon, the amortization of debt issuance costs, the amortization of debt discounts and losses on extinguishment of debt Year Ended December 31, 2020 2019 2018 Contractual interest coupon $ 73 $ 65 $ 43 Amortization of debt issuance costs 7 7 7 Amortization of debt discounts 173 148 123 Losses on extinguishment of debt 105 — — Total $ 358 $ 220 $ 173 Pledged Assets As of December 31, 2020 and 2019, we had pledged or restricted $6.04 Schedule of Principal Maturities of Debt The future scheduled principal maturities of debt as of December 31, 2020 were as follows (in millions): Recourse debt Non-recourse debt Total 2021 $ 760 $ 1,058 $ 1,818 2022 427 1,508 1,935 2023 1,895 511 2,406 2024 1,068 783 1,851 2025 1,804 175 1,979 Thereafter 3 577 580 Total $ 5,957 $ 4,612 $ 10,569

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2020
Leases [Abstract]
Leases	Note 13 – Leases We have entered into various operating and finance lease agreements for certain of our offices, manufacturing and warehouse facilities, retail and service locations, equipment, vehicles, and solar energy systems, worldwide. We determine if an arrangement is a lease, or contains a lease, at inception and record the leases in our financial statements upon lease commencement, which is the date when the underlying asset is made available for use by the lessor. We have lease agreements with lease and non-lease components, and have elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component, from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated lease component and, the lease component, if accounted for separately, would be classified as an operating lease. We have elected not to present short-term leases on the consolidated balance sheet as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of our leases do not provide an implicit rate of return, we used our incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. Our leases, where we are the lessee, often include options to extend the lease term for up to 10 years Lease expense for operating leases is recognized on a straight-line basis over the lease term as cost of revenues or operating expenses depending on the nature of the leased asset. Certain operating leases provide for annual increases to lease payments based on an index or rate. We calculate the present value of future lease payments based on the index or rate at the lease commencement date for new leases commencing after January 1, 2019. For historical leases, we used the index or rate as of January 1, 2019. Differences between the calculated lease payment and actual payment are expensed as incurred. Amortization of finance lease assets is recognized over the lease term as cost of revenues or operating expenses depending on the nature of the leased asset. Interest expense on finance lease liabilities is recognized over the lease term in interest expense. The balances for the operating and finance leases where we are the lessee are presented as follows (in millions) within our consolidated balance sheet: December 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets $ 1,558 $ 1,218 Accrued liabilities and other $ 286 $ 228 Other long-term liabilities 1,254 956 Total operating lease liabilities $ 1,540 $ 1,184 Finance leases: Solar energy systems, net $ 29 $ 30 Property, plant and equipment, net 1,465 1,600 Total finance lease assets $ 1,494 $ 1,630 Current portion of long-term debt and finance leases $ 374 $ 386 Long-term debt and finance leases, net of current portion 1,094 1,232 Total finance lease liabilities $ 1,468 $ 1,618 The components of lease expense are as follows (in millions) within our consolidated statements of operations: Year Ended December 31, 2020 December 31, 2019 Operating lease expense: Operating lease expense (1) $ 451 $ 426 Finance lease expense: Amortization of leased assets $ 348 $ 299 Interest on lease liabilities 100 104 Total finance lease expense $ 448 $ 403 Total lease expense $ 899 $ 829 (1) Includes short-term leases and variable lease costs, which are immaterial. Other information related to leases where we are the lessee is as follows: December 31, 2020 December 31, 2019 Weighted-average remaining lease term: Operating leases 6.2 years 6.2 years Finance leases 4.9 years 3.9 years Weighted-average discount rate: Operating leases 5.8 % 6.5 % Finance leases 6.5 % 6.5 % Supplemental cash flow information related to leases where we are the lessee is as follows (in millions) Year Ended December 31, 2020 December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 456 $ 396 Operating cash outflows from finance leases (interest payments) $ 100 $ 104 Financing cash outflows from finance leases $ 338 $ 321 Leased assets obtained in exchange for finance lease liabilities $ 188 $ 616 Leased assets obtained in exchange for operating lease liabilities $ 553 $ 202 As of December 31, 2020 (in millions): Operating Finance Leases Leases 2021 $ 366 $ 462 2022 327 446 2023 279 412 2024 245 299 2025 204 9 Thereafter 425 7 Total minimum lease payments 1,846 1,635 Less: Interest 306 167 Present value of lease obligations 1,540 1,468 Less: Current portion 286 374 Long-term portion of lease obligations $ 1,254 $ 1,094 Operating Lease and Sales-type Lease Receivables We are the lessor of certain vehicle and solar energy system arrangements as described in Note 2, Summary of Significant Accounting Policies As of December 31, 2020, maturities of our operating lease and sales-type lease receivables from customers for each of the next five years and thereafter were as follows (in millions): Operating Sales-type Leases Leases 2021 $ 774 $ 21 2022 594 21 2023 351 21 2024 206 30 2025 191 5 Thereafter 2,102 4 Gross lease receivables $ 4,218 $ 102 The above table does not include vehicle sales to customers or leasing partners with a resale value guarantee as the cash payments were received upfront. For our solar PPA arrangements, customers are charged solely based on actual power produced by the installed solar energy system at a predefined rate per kilowatt-hour of power produced. The future payments from such arrangements are not included in the above table as they are a function of the power generated by the related solar energy systems in the future. Net Investment in Sales-type Leases Net investment in sales-type leases, which is the sum of the present value of the future contractual lease payments, is presented on the consolidated balance sheet as a component of prepaid expenses and other current assets for the current portion and as other assets for the long-term portion. W e introduced sales-type leasing programs in volume during the third quarter of 2020 and therefore have no associated balances as of December 31, 2019. December 31, 2020 Gross lease receivables $ 102 Unearned interest income (11 ) Net investment in sales-type leases $ 91 Reported as: Prepaid expenses and other current assets $ 17 Other assets 74 Net investment in sales-type leases $ 91

Equity Incentive Plans

Equity Incentive Plans	12 Months Ended
Equity Incentive Plans	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity Incentive Plans	Note 14 – Equity Incentive Plans In June 2019, we adopted the 2019 Equity Incentive Plan (the “2019 Plan”). The 2019 Plan provides for the grant of stock options, restricted stock, RSUs, stock appreciation rights, performance units and performance shares to our employees, directors and consultants. Stock options granted under the 2019 Plan may be either incentive stock options or nonstatutory stock options. Incentive stock options may only be granted to our employees. Nonstatutory stock options may be granted to our employees, directors and consultants. Generally, our stock options and RSUs vest over four years and our stock options are exercisable over a maximum period of 10 years from their grant dates. Vesting typically terminates when the employment or consulting relationship ends. As of December 31, 2020, 49.0 million shares were reserved and available for issuance under the 2019 Plan, as adjusted to give effect to the Stock Split. The following table summarizes our stock option and RSU activity: Stock Options RSUs Weighted- Weighted- Weighted- Average Aggregate Average Number of Average Remaining Intrinsic Number Grant Options Exercise Contractual Value of RSUs Date Fair (in Price Life (years) (in (in Value Balance, December 31, 2019 (1) 149,974 $ 55.90 24,031 $ 58.21 Granted 4,780 $ 421.73 6,876 $ 300.51 Exercised or released (6,815 ) $ 44.11 (9,620 ) $ 72.26 Cancelled (1,006 ) $ 68.67 (2,498 ) $ 82.31 Balance, December 146,933 $ 68.26 6.08 $ 93.66 18,789 $ 136.49 Vested and expected December 31, 2020 101,617 $ 69.04 5.80 $ 64.69 18,778 $ 136.53 Exercisable and vested, December 31, 2020 66,205 $ 46.88 4.89 $ 43.61 (1) Prior period results have been adjusted to give effect to the Stock Split. See Note 1, Overview The weighted-average grant date fair value of RSUs in the years ended December 31, 2020, 2019 and 2018 was $300.51, $56.55 and $63.29, respectively, as adjusted to give effect to the Stock Split. The aggregate release date fair value of RSUs in the years ended December 31, 2020, 2019 and 2018 was $3.25 billion, $502 million and $546 million, respectively. The aggregate intrinsic value of options exercised in the years ended December 31, 2020, 2019, and 2018 was $1.55 billion, $237 million and $293 million, respectively. ESPP Our employees are eligible to purchase our common stock through payroll deductions of up to 15% of their eligible compensation, subject to any plan limitations. The purchase price would be 85% of the lower of the fair market value on the first and last trading days of each six-month offering period. During the years ended December 31, 2020, 2019 and 2018, we issued 1.8 million, 2.5 million and 2.0 million shares under the ESPP, as adjusted to give effect to the Stock Split. Fair Value Assumptions We use the fair value method in recognizing stock-based compensation expense. Under the fair value method, we estimate the fair value of each stock option award with service or service and performance conditions and the ESPP on the grant date generally using the Black-Scholes option pricing model. The weighted-average assumptions used in the Black-Scholes model for stock options are as follows: Year Ended December 31, 2020 2019 2018 Risk-free interest rate 0.26 % 2.4 % 2.5 % Expected term (in years) 3.9 4.5 4.7 Expected volatility 69 % 48 % 42 % Dividend yield 0.0 % 0.0 % 0.0 % Grant date fair value per share (1) $ 216.14 $ 22.32 $ 24.38 (1) Prior period results have been adjusted to give effect to the Stock Split. See Note 1, Overview The fair value of RSUs with service or service and performance conditions is measured on the grant date based on the closing fair market value of our common stock. The risk-free interest rate is based on the U.S. Treasury yield for zero-coupon U.S. Treasury notes with maturities approximating each grant’s expected life. We use our historical data in estimating the expected term of our employee grants. The expected volatility is based on the average of the implied volatility of publicly traded options for our common stock and the historical volatility of our common stock. 2018 CEO Performance Award In March 2018, our stockholders approved the Board of Directors’ grant of 101.3 million stock option awards to our CEO (the “2018 CEO Performance Award”), as adjusted to give effect to the Stock Split. The 2018 CEO Performance Award consists of 12 vesting tranches with a vesting schedule based entirely on the attainment of both operational milestones (performance conditions) and market conditions, assuming continued employment either as the CEO or as both Executive Chairman and Chief Product Officer and service through each vesting date. Each of the 12 vesting tranches of the 2018 CEO Performance Award will vest upon certification by the Board of Directors that both (i) the market capitalization milestone for such tranche, which begins at $100.0 billion for the first tranche and increases by increments of $50.0 billion thereafter (based on both a six calendar month trailing average and a 30 calendar day trailing average, counting only trading days), has been achieved, and (ii) any one of the following eight operational milestones focused on total revenue or any one of the eight operational milestones focused on Adjusted EBITDA have been achieved for the previous four consecutive fiscal quarters on an annualized basis. Adjusted EBITDA is defined as net income (loss) attributable to common stockholders before interest expense, provision (benefit) for income taxes, depreciation and amortization and stock-based compensation. Upon vesting and exercise, including the payment of the exercise price of $70.01 per share as adjusted to give effect to the Stock Split, our CEO must hold shares that he acquires for five years post-exercise, other than a cashless exercise where shares are simultaneously sold to pay for the exercise price and any required tax withholding. The achievement status of the operational milestones as of December 31, 2020 was as follows: Total Annualized Revenue Annualized Adjusted EBITDA Milestone (in billions) Achievement Status Milestone (in billions) Achievement Status $ 20.0 Achieved and certified $ 1.5 Achieved and certified $ 35.0 Probable $ 3.0 Achieved and certified $ 55.0 - $ 4.5 Achieved and certified $ 75.0 - $ 6.0 Probable $ 100.0 - $ 8.0 Probable $ 125.0 - $ 10.0 - $ 150.0 - $ 12.0 - $ 175.0 - $ 14.0 - Stock-based compensation under the 2018 CEO Performance Award represents a non-cash expense and is recorded as a selling, general, and administrative operating expense in our consolidated statement of operations. In each quarter since the grant of the 2018 CEO Performance Award, we have recognized expense, generally on a pro-rated basis, for only the number of tranches (up to the maximum of 12 tranches) that corresponds to the number of operational milestones that have been achieved or have been determined probable of being achieved in the future, in accordance with the following principles. On the grant date, a Monte Carlo simulation was used to determine for each tranche (i) a fixed amount of expense for such tranche and (ii) the future time when the market capitalization milestone for such tranche was expected to be achieved, or its “expected market capitalization milestone achievement time.” Separately, based on a subjective assessment of our future financial performance, each quarter we determine whether it is probable that we will achieve each operational milestone that has not previously been achieved or deemed probable of achievement and if so, the future time when we expect to achieve that operational milestone, or its “expected operational milestone achievement time.” When we first determine that an operational milestone has become probable of being achieved, we allocate the entire expense for the related tranche over the number of quarters between the grant date and the then-applicable “expected vesting time.” The “expected vesting time” at any given time is the later of (i) the expected operational milestone achievement time (if the related operational milestone has not yet been achieved) and (ii) the expected market capitalization milestone achievement time (if the related market capitalization milestone has not yet been achieved). We immediately recognize a catch-up expense for all accumulated expense for the quarters from the grant date through the quarter in which the operational milestone was first deemed probable of being achieved. Each quarter thereafter, we recognize the prorated portion of the then-remaining expense for the tranche based on the number of quarters between such quarter and the then-applicable expected vesting time, except that upon vesting of a tranche, all remaining expense for that tranche is immediately recognized. As a result, we have experienced, and may experience in the future, significant catch-up expenses in quarters when one or more operational milestones are first determined to be probable of being achieved. Additionally, the expected market capitalization achievement times are generally later than the related expected operational milestone achievement times. Therefore, if market capitalization milestones are achieved earlier than originally forecasted, for example due to periods of rapid stock price appreciation, this has resulted, and may result in the future, in higher catch-up expenses and the remaining expenses being recognized over shorter periods of time at a higher per-quarter rate. During the three months ended June 30, 2020, the first tranche of the 2018 CEO Performance Award vested upon certification by the Board of Directors that the market capitalization milestone of $100.0 billion and the operational milestone of $20.0 billion annualized revenue had been achieved. Therefore, the remaining unamortized expense of $22 million for that tranche, which was previously expected to be recognized ratably in future quarters as determined on the grant date, was accelerated into the second quarter of 2020. Additionally, the operational milestone of annualized Adjusted EBITDA of $4.5 billion became probable of being achieved during the second quarter of 2020 and consequently, we recognized a catch-up expense of $79 million in that quarter. During the three months ended September 30, 2020, the second and third tranches of the 2018 CEO Performance Award vested upon certification by the Board of Directors that the market capitalization milestones of $150.0 billion and $200.0 billion and the operational milestones of annualized Adjusted EBITDA of $1.5 billion and annualized Adjusted EBITDA of $3.0 billion had been achieved. Therefore, the remaining unamortized expense of $95 million and $118 million associated with the second and third tranches, respectively, which were previously expected to be recognized ratably in future quarters as determined on the grant date were accelerated into the third quarter of 2020. Additionally, the operational milestone of annualized Adjusted EBITDA of $6.0 billion became probable of being achieved during the third quarter of 2020 and consequently, we recognized a catch-up expense of $77 million in that quarter. During the three months ended December 31, 2020, the fourth tranche of the 2018 CEO Performance Award vested upon certification by the Board of Directors that the market capitalization milestone of $250.0 billion and the operational milestone of annualized Adjusted EBITDA of $4.5 billion had been achieved. Therefore, the remaining unamortized expense of $122 million for that tranche, which was previously expected to be recognized ratably in future quarters through the third quarter of 2023 as determined on the grant date, was accelerated into the fourth quarter of 2020. Additionally, during the fourth quarter of 2020, the operational milestone of annualized Adjusted EBITDA of $8.0 billion became probable of being achieved and consequently, we recognized a catch-up expense of $75 million in that quarter As of December 31, 2020, we had $264 million of total unrecognized stock-based compensation expense for the operational milestones that were considered either probable of achievement or achieved but not yet certified, which will be recognized over a weighted-average period of 0.6 years. As of December 31, 2020, we had unrecognized stock-based compensation expense of $712 million for the operational milestones that were considered not probable of achievement. For the years ended December 31, 2020, 2019 and 2018 we recorded stock-based compensation expense of $838 million, $296 million and $175 million related to the 2018 CEO Performance Award. 2014 Performance-Based Stock Option Awards 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 us, the Compensation Committee of our Board of Directors granted stock option awards to certain employees (excluding our CEO) to purchase an aggregate of 5.4 million shares of our common stock, as adjusted to give effect to the Stock Split. Each award consisted of the following four vesting tranches with the vesting schedule based entirely on the attainment of the future performance milestones, assuming continued employment and service through each vesting date: • 1/4 • 1/4th • 1/4th • 1/4th As of December 31, 2020, the following performance milestones had been achieved: • Completion of the first Model X production vehicle; • Completion of the first Model 3 production vehicle; and • Aggregate production of 100,000 vehicles in a trailing 12-month period. We begin recognizing stock-based compensation expense as each performance milestone becomes probable of achievement. As of December 31, 2020, we had unrecognized stock-based compensation expense of $4 million for the performance milestone that was considered not probable of achievement. For the years ended December 31, 2020, 2019 and 2018, we did not record any additional stock-based compensation related to the 2014 Performance-Based Stock Option Awards. 2012 CEO Performance Award In August 2012, our Board of Directors granted 26.4 million stock option awards to our CEO (the “2012 CEO Performance Award”), as adjusted to give effect to the Stock Split. The 2012 CEO Performance Award consists of 10 vesting tranches with a vesting schedule based entirely on the attainment of both performance conditions and market conditions, assuming continued employment and service through each vesting date. Each vesting tranche requires a combination of a pre-determined performance milestone and an incremental increase in our market capitalization of $4.00 billion, as compared to our initial market capitalization of $3.20 billion at the time of grant. As of December 31, 2020, the market capitalization conditions for all of the vesting tranches and the following performance milestones had been achieved: • Successful completion of the Model X alpha prototype; • Successful completion of the Model X beta prototype; • Completion of the first Model X production vehicle; • Aggregate production of 100,000 vehicles; • Successful completion of the Model 3 alpha prototype; • Successful completion of the Model 3 beta prototype; • Completion of the first Model 3 production vehicle; • Aggregate production of 200,000 vehicles; and • Aggregate production of 300,000 vehicles. We begin recognizing stock-based compensation expense as each milestone becomes probable of achievement. As of December 31, 2020, we had unrecognized stock-based compensation expense of $6 million for the performance milestone that was considered not probable of achievement. For the years ended December 31, 2020 and 2019, we did not record any additional stock-based compensation expense related to the 2012 CEO Performance Award. For the year ended December 31, 2018, the stock-based compensation we recorded related to this award was immaterial. Summary Stock-Based Compensation Information The following table summarizes our stock-based compensation expense by line item in the consolidated statements of operations (in millions): Year Ended December 31, 2020 2019 2018 Cost of revenues $ 281 $ 128 $ 109 Research and development 346 285 261 Selling, general and administrative 1,107 482 375 Restructuring and other — 3 4 Total $ 1,734 $ 898 $ 749 Our income tax benefits recognized from stock-based compensation arrangements in each of the periods presented were immaterial due to cumulative losses and valuation allowances. During the years ended December 31, 2020, 2019, and 2018, stock-based compensation expense capitalized to our consolidated balance sheets was $89 million, $52 million and $18 million, respectively. As of December 31, 2020, we had $3.51 billion of total unrecognized stock-based compensation expense related to non-performance awards, which will be recognized over a weighted-average period of 2.7 years.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 – Income Taxes A provision for income taxes of $292 million, $110 million and $58 million has been recognized for the years ended December 31, 2020, 2019 and 2018, respectively, related primarily to our subsidiaries located outside of the U.S. Our income (loss) before provision for income taxes for the years ended December 31, 2020, 2019 and 2018 was as follows (in millions): Year Ended December 31, 2020 2019 2018 Domestic $ (198 ) $ (287 ) $ (412 ) Noncontrolling interest and redeemable noncontrolling interest 141 87 (87 ) Foreign 1,211 (465 ) (506 ) Income (loss) before income taxes $ 1,154 $ (665 ) $ (1,005 ) The components of the provision for income taxes for the years ended December 31, 2020, 2019 and 2018 consisted of the following (in millions): Year Ended December 31, 2020 2019 2018 Current: Federal $ — $ — $ (1 ) State 4 5 3 Foreign 248 86 24 Total current 252 91 26 Deferred: Federal — (4 ) — State — — — Foreign 40 23 32 Total deferred 40 19 32 Total provision for income taxes $ 292 $ 110 $ 58 Deferred tax assets (liabilities) as of December 31, 2020 and 2019 consisted of the following (in millions): December 31, December 31, 2020 2019 Deferred tax assets: Net operating loss carry-forwards $ 2,172 $ 1,846 Research and development credits 624 486 Other tax credits 168 126 Deferred revenue 450 301 Inventory and warranty reserves 315 243 Stock-based compensation 98 102 Operating lease right-of-use liabilities 335 290 Deferred GILTI tax assets 581 — Accruals and others 205 16 Total deferred tax assets 4,948 3,410 Valuation allowance (2,930 ) (1,956 ) Deferred tax assets, net of valuation allowance 2,018 1,454 Deferred tax liabilities: Depreciation and amortization (1,488 ) (1,185 ) Investment in certain financing funds (198 ) (17 ) Operating lease right-of-use assets (305 ) (263 ) Deferred revenue (50 ) — Other (61 ) (24 ) Total deferred tax liabilities (2,102 ) (1,489 ) Deferred tax liabilities, net of valuation allowance and deferred tax assets $ (84 ) $ (35 ) As of December 31, 2020, we recorded a valuation allowance of $2.93 billion for the portion of the deferred tax asset that we do not expect to be realized. The valuation allowance on our net deferred taxes increased by $974 million, increased by $150 million, and decreased by $38 million during the years ended December 31, 2020, 2019 and 2018, respectively. The changes in valuation allowance are primarily due to additional U.S. deferred tax assets and liabilities incurred in the respective year. We have net $260 million of deferred tax assets in foreign jurisdictions, which management believes are more-likely-than-not to be fully realized given the expectation of future earnings in these jurisdictions. We did not have material release of valuation allowance for the years ended December 31, 2020, 2019 and 2018. We continue to monitor the realizability of the U.S. deferred tax assets taking into account multiple factors, including the results of operations and magnitude of excess tax deductions for stock-based compensation. We intend to continue maintaining a full valuation allowance on our U.S. deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. Given the improvement in our operating results and depending on the amount of stock-based compensation tax deduction available in the future, we may release the valuation allowance associated with the U.S. deferred tax assets in the next few years. Release of all, or a portion, of the valuation allowance would result in the recognition of certain deferred tax assets and a decrease to income tax expense for the period the release is recorded. The reconciliation of taxes at the federal statutory rate to our provision for income taxes for the years ended December 31, 2020, 2019 and 2018 was as follows (in millions): Year Ended December 31, 2020 2019 2018 Tax at statutory federal rate $ 242 $ (139 ) $ (211 ) State tax, net of federal benefit 4 5 3 Nondeductible executive compensations 184 62 39 Other nondeductible expenses 52 32 26 Excess tax benefits related to stock based compensation (666 ) (7 ) (44 ) Foreign income rate differential 33 189 161 U.S. tax credits (181 ) (107 ) (80 ) Noncontrolling interests and redeemable noncontrolling interests adjustment 5 (29 ) 32 GILTI inclusion 133 — — Convertible debt — (4 ) — Unrecognized tax benefits 1 17 1 Change in valuation allowance 485 91 131 Provision for income taxes $ 292 $ 110 $ 58 As of December 31, 2020, we had $9.65 billion of federal and $6.60 billion of state net operating loss carry-forwards available to offset future taxable income, which will not begin to significantly expire until 2024 for federal and 2031 for state purposes. A portion of these losses were generated by SolarCity and some of the companies we acquired, and therefore are subject to change of control provisions, which limit the amount of acquired tax attributes that can be utilized in a given tax year. We do not expect these change of control limitations to significantly impact our ability to utilize these attributes. As of December 31, 2020, we had research and development tax credits of $417 million and $373 million for federal and state income tax purposes, respectively. If not utilized, the federal research and development tax credits will expire in various amounts beginning in 2024. However, the state of California research and development tax credits can be carried forward indefinitely. In addition, we have other general business tax credits of $167 million for federal income tax purposes, which will not begin to significantly expire until 2033. Federal and state laws can impose substantial restrictions on the utilization of net operating loss and tax credit carry-forwards in the event of an “ownership change,” as defined in Section 382 of the Internal Revenue Code. We have determined that no significant limitation would be placed on the utilization of our net operating loss and tax credit carry-forwards due to prior ownership changes. The local government of Shanghai granted a beneficial corporate income tax rate of 15% to certain eligible enterprises, compared to the 25% statutory corporate income tax rate in China. Our Gigafactory Shanghai subsidiary was granted this beneficial income tax rate of 15% for 2019 through 2023. No deferred tax liabilities for foreign withholding taxes have been recorded relating to the earnings of our foreign subsidiaries since all such earnings are intended to be indefinitely reinvested. The amount of the unrecognized deferred tax liability associated with these earnings is immaterial. Uncertain Tax Positions The changes to our gross unrecognized tax benefits were as follows (in millions): December 31, 2017 $ 199 Decreases in balances related to prior year tax positions (6 ) Increases in balances related to current year tax positions 60 December 31, 2018 253 Decreases in balances related to prior year tax positions (39 ) Increases in balances related to current year tax positions 59 December 31, 2019 273 Increases in balances related to prior year tax positions 66 Increases in balances related to current year tax positions 41 December 31, 2020 $ 380 As of December 31, 2020, accrued interest and penalties related to unrecognized tax benefits are classified as income tax expense and were immaterial. Unrecognized tax benefits of $353 million, if recognized, would not affect our effective tax rate since the tax benefits would increase a deferred tax asset that is currently fully offset by a full valuation allowance. We file income tax returns in the U.S., California and various state and foreign jurisdictions. We are currently under examination by the IRS for the years 2015 to 2018. Additional tax years within the period 2004 to 2014 and 2019 remain subject to examination for federal income tax purposes, and tax years 2004 to 2019 remain subject to examination for California income tax purposes. All net operating losses and tax credits generated to date are subject to adjustment for U.S. federal and California income tax purposes. Tax years 2008 to 2019 remain subject to examination in other U.S. state and foreign jurisdictions. The potential outcome of the current examination could result in a change to unrecognized tax benefits within the next twelve months. However, we cannot reasonably estimate possible adjustments at this time. The U.S. Tax Court issued a decision in Altera Corp v. Commissioner related to the treatment of stock-based compensation expense in a cost-sharing arrangement. On June 7, 2019, the Ninth Circuit Court of Appeals (Ninth Circuit) reversed the Tax Court decision and upheld the validity of Treas. Reg. Section 1.482-7A(d)(2), requiring stock-based compensation costs be included in the costs shared under a cost sharing agreement. On June 22, 2020, the U.S. Supreme Court denied to review the Ninth Circuit decision. Prior to the U.S. Supreme Court’s denial, Tesla has already included stock-based compensation in cost sharing allocation agreement and hence retains its position .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16 – Commitments and Contingencies Operating Lease Arrangement in Buffalo, New York We have an operating lease through the Research Foundation for the State University of New York (the “SUNY Foundation”) with respect to Gigafactory New York. Under the lease and a related research and development agreement, we are continuing to designate further buildouts at the facility. The SUNY Foundation covered (i) construction costs related to the manufacturing facility up to $350 million, (ii) the acquisition and commissioning of the manufacturing equipment in an amount up to $275 million and (iii) $125 million for additional specified scope costs, in cases (i) and (ii) only, subject to the maximum funding allocation from the State of New York; and we were responsible for any construction or equipment costs in excess of such amounts. The SUNY Foundation owns the manufacturing facility and the manufacturing equipment purchased by the SUNY Foundation. Following completion of the manufacturing facility, we have commenced leasing of the manufacturing facility and the manufacturing equipment owned by the SUNY Foundation for an initial period of 10 years, with an option to renew, for $2.00 per year plus utilities. Under this agreement, we are obligated to, among other things, meet employment targets as well as specified minimum numbers of personnel in the State of New York and in Buffalo, New York and spend or incur $5.00 billion in combined capital, operational expenses, costs of goods sold and other costs in the State of New York during the 10-year period beginning April 30, 2018. On an annual basis during the initial lease term, as measured on each anniversary of such date, if we fail to meet these specified investment and job creation requirements, then we would be obligated to pay a $41 million “program payment” to the SUNY Foundation for each year that we fail to meet these requirements. Furthermore, if the arrangement is terminated due to a material breach by us, then additional amounts may become payable by us. As we temporarily suspended most of our manufacturing operations at Gigafactory New York pursuant to a New York State executive order issued in March 2020 as a result of the COVID-19 pandemic, we were granted a one-year Operating Lease Arrangement in Shanghai, China We have an operating lease arrangement for an initial term of 50 years with the local government of Shanghai for land use rights where we are constructing Gigafactory Shanghai. Under the terms of the arrangement, we are required to spend RMB 14.08 billion in capital expenditures, and to generate RMB 2.23 billion of annual tax revenues starting at the end of 2023. If we are unwilling or unable to meet such target or obtain periodic project approvals, in accordance with the Chinese government’s standard terms for such arrangements, we would be required to revert the site to the local government and receive compensation for the remaining value of the land lease, buildings and fixtures. We believe the capital expenditure requirement and the tax revenue target will be attainable even if our actual vehicle production was far lower than the volumes we are forecasting. Legal Proceedings Securities Litigation Relating to the SolarCity Acquisition Between September 1, 2016 and October 5, 2016, seven lawsuits were filed in the Delaware Court of Chancery by purported stockholders of Tesla challenging our acquisition of SolarCity Corporation (“SolarCity”). Following consolidation, the lawsuit names as defendants the members of Tesla’s board of directors as then constituted and alleges, among other things, that board members breached their fiduciary duties in connection with the acquisition. The complaint asserts both derivative claims and direct claims on behalf of a purported class and seeks, among other relief, unspecified monetary damages, attorneys’ fees, and costs. On January 27, 2017, defendants filed a motion to dismiss the operative complaint. Rather than respond to the defendants’ motion, the plaintiffs filed an amended complaint. On March 17, 2017, defendants filed a motion to dismiss the amended complaint. On December 13, 2017, the Court heard oral argument on the motion. On March 28, 2018, the Court denied defendants’ motion to dismiss. Defendants filed a request for interlocutory appeal, and the Delaware Supreme Court denied that request without ruling on the merits but electing not to hear an appeal at this early stage of the case. Defendants filed their answer on May 18, 2018, and mediations were held on June 10, 2019. Plaintiffs and defendants filed respective motions for summary judgment on August 25, 2019, and further mediations were held on October 3, 2019. The Court held a hearing on the motions for summary judgment on November 4, 2019. On January 22, 2020, all of the director defendants except Elon Musk reached a settlement to resolve the lawsuit against them for an amount that would be paid entirely under the applicable insurance policy. The settlement, which does not involve an admission of any wrongdoing by any party , was approved by the Court on August 17, 2020. Tesla received payment of approximately $43 million on September 16, 2020, which has been recognized in our consolidated statement of operations as a reduction to selling, general and administrative operating expenses for costs previously incurred in the securities litigation related to the acquisition of SolarCity . On February 4, 2020, the Court issued a ruling that denied plaintiffs’ previously-filed motion and granted in part and denied in part defendants’ previously-filed motion. Fact and expert discovery is complete, and the case was set for trial in March 2020 until it was postponed by the Court due to safety precautions concerning COVID-19. The current tentative dates for the trial are from July 12 to July 23, 2021, subject to change based on any further safety measures implemented by the Court. These plaintiffs and others filed parallel actions in the U.S. District Court for the District of Delaware on or about April We believe that claims challenging the SolarCity acquisition are without merit and intend to defend against them vigorously. We are unable to estimate the possible loss or range of loss, if any, associated with these claims. Securities Litigation Relating to Production of Model 3 Vehicles On On October 26, 2018, in a similar action, a purported stockholder class action was filed in the Superior Court of California in Santa Clara County against Tesla, Elon Musk, and seven initial purchasers in an offering of debt securities by Tesla in August 2017. The complaint alleges misrepresentations made by Tesla regarding the number of Model 3 vehicles Tesla expected to produce by the end of 2017 in connection with such offering and seeks unspecified compensatory damages and other relief on behalf of a purported class of purchasers of Tesla securities in such offering. Tesla thereafter removed the case to federal court. On January 22, 2019, plaintiff abandoned its effort to proceed in state court, instead filing an amended complaint against Tesla, Elon Musk and seven initial purchasers in the debt offering before the same judge in the U.S. District Court for the Northern District of California who is hearing the above-referenced earlier filed federal case. On February 5, 2019, the Court stayed this new case pending a ruling on the motion to dismiss the complaint in such earlier filed federal case. After such earlier filed federal case was dismissed, defendants filed a motion on July 2, 2019 to dismiss this case as well. This case is now stayed pending a ruling from the Ninth Circuit on the earlier filed federal case with an agreement that if defendants prevail on appeal in such case, this case will be dismissed. We believe that the claims are without merit and intend to defend against this lawsuit vigorously. We are unable to estimate the possible loss or range of loss, if any, associated with this lawsuit. Litigation Relating to 2018 CEO Performance Award On June 4, 2018, a purported Tesla stockholder filed a putative class and derivative action in the Delaware Court of Chancery against Elon Musk and the members of Tesla’s board of directors as then constituted, alleging corporate waste, unjust enrichment, and that such board members breached their fiduciary duties by approving the stock-based compensation plan. The complaint seeks, among other things, monetary damages and rescission or reformation of the stock-based compensation plan. On August 31, 2018, defendants filed a motion to dismiss the complaint; plaintiff filed its opposition brief on November 1, 2018 and defendants filed a reply brief on December 13, 2018. The hearing on the motion to dismiss was held on May 9, 2019. On September 20, 2019, the Court granted the motion to dismiss as to the corporate waste claim but denied the motion as to the breach of fiduciary duty and unjust enrichment claims. Our answer was filed on December 3, 2019, and trial is set for April 2022. Fact discovery is ongoing. We believe the claims asserted in this lawsuit are without merit and intend to defend against them vigorously. We are unable to estimate the possible loss or range of loss, if any, associated with this lawsuit. Litigation Related to Directors’ Compensation On June 17, 2020, a purported Tesla stockholder filed a derivative action in the Delaware Court of Chancery, purportedly on behalf of Tesla, against certain of Tesla’s current and former directors regarding compensation awards granted to Tesla’s directors, other than Elon Musk, between 2017 and 2020. The suit asserts claims for breach of fiduciary duty and unjust enrichment and seeks declaratory and injunctive relief, unspecified damages, and other relief. Defendants filed their answer on September 17, 2020. Trial is set for September 2022, and fact discovery is ongoing. We believe that the claims are without merit and intend to defend against this lawsuit vigorously. We are unable to estimate the possible loss or range of loss, if any, associated with this lawsuit. Securities Litigation Relating to Potential Going Private Transaction Between August 10, 2018 and September 6, 2018, nine purported stockholder class actions were filed against Tesla and Elon Musk in connection with Mr. Musk’s August 7, 2018 Twitter post that he was considering taking Tesla private. All of the suits are now pending in the U.S. District Court for the Northern District of California. Although the complaints vary in certain respects, they each purport to assert claims for violations of federal securities laws related to Mr. Musk’s statement and seek unspecified compensatory damages and other relief on behalf of a purported class of purchasers of Tesla’s securities. Plaintiffs filed their consolidated complaint on January 16, 2019 and added as defendants the members of Tesla’s board of directors. The now-consolidated purported stockholder class action was stayed while the issue of selection of lead counsel was briefed and argued before the Ninth Circuit. The Ninth Circuit ruled regarding lead counsel. Defendants filed a motion to dismiss the complaint on November 22, 2019. The hearing on the motion was held on March 6, 2020. On April 15, 2020, the Court denied defendants’ motion to dismiss. The parties stipulated to certification of a class of stockholders, which the court granted on November 25, 2020. Trial is set for May 2022. We believe that the claims have no merit and intend to defend against them vigorously. We are unable to estimate the potential loss, or range of loss, associated with these claims. Between October 17, 2018 and November 9, 2018, five derivative lawsuits were filed in the Delaware Court of Chancery against Mr. Musk and the members of Tesla’s board of directors as then constituted in relation to statements made and actions connected to a potential going private transaction. In addition to these cases, on October 25, 2018, another derivative lawsuit was filed in the U.S. District Court for the District of Delaware against Mr. Musk and the members of the Tesla board of directors as then constituted. The Courts in both the Delaware federal court and Delaware Court of Chancery actions have consolidated their respective actions and stayed each consolidated action pending resolution of the above-referenced consolidated purported stockholder class action. We believe that the claims have no merit and intend to defend against them vigorously. We are unable to estimate the potential loss or range of loss, if any, associated with these lawsuits. Beginning on March 7, 2019, various stockholders filed derivative suits in the Delaware Court of Chancery, purportedly on behalf of Tesla, naming Mr. Musk and Tesla’s board of directors as then constituted, also related to Mr. Musk’s August 7, 2018 Twitter post that is the basis of the above-referenced consolidated purported stockholder class action, as well as to Mr. Musk’s February 19, 2019 Twitter post regarding Tesla’s vehicle production. The suit asserts claims for breach of fiduciary duty and seeks declaratory and injunctive relief, unspecified damages, and other relief. Plaintiffs agreed to a stipulation that these derivative cases would be stayed pending the outcome of the above-referenced consolidated purported stockholder class action. In March 2019, plaintiffs in one of these derivative suits moved to lift the stay and for an expedited trial. Briefs were filed on March 13, 2019, and the hearing was held on March 18, 2019. Defendants prevailed, with the Court denying the plaintiffs’ request for an expedited trial and granting defendants’ request to continue to stay this suit pending the outcome of the above-referenced consolidated purported stockholder class action. On May 4, 2020, the same plaintiffs again filed a motion requesting to lift the stay and for an expedited trial. Briefs were filed on May 13, 2020 and May 15, 2020 and a hearing was held on May 19, 2020. Defendants again prevailed, with the Court denying plaintiffs’ request to lift the stay and for an expedited trial. The plaintiffs also sought leave to file an amended complaint, which was granted. The Court entered an order implementing its ruling on May 21, 2020. The amended complaint asserts additional allegations of breach of fiduciary duty related to two additional Twitter posts by Mr. Musk, dated July 29, 2019 and May 1, 2020, and seeks unspecified damages and declaratory and injunctive relief. We believe that the claims have no merit and intend to defend against them vigorously. We are unable to estimate the potential loss or range of loss, if any, associated with these lawsuits. Certain Investigations and Other Matters We receive requests for information from regulators and governmental authorities, such as the National Highway Traffic Safety Administration, the National Transportation Safety Board, the SEC, the Department of Justice (“DOJ”) and various state, federal, and international agencies. We routinely cooperate with such regulatory and governmental requests. In particular, the SEC had issued subpoenas to Tesla in connection with (a) Elon Musk’s prior statement that he was considering taking Tesla private and (b) certain projections that we made for Model 3 production rates during 2017 and other public statements relating to Model 3 production. The take-private investigation was resolved and closed with a settlement entered into with the SEC in September 2018 and as further clarified in April 2019 in an amendment. On December 4, 2019, the SEC (i) closed the investigation into the projections and other public statements regarding Model 3 production rates and (ii) issued a subpoena seeking information concerning certain financial data and contracts including Tesla’s regular financing arrangements Aside from the settlement, as amended, with the SEC relating to Mr. Musk’s statement that he was considering taking Tesla private, there have not been any developments in these matters that we deem to be material, and to our knowledge no government agency in any ongoing investigation has concluded that any wrongdoing occurred. As is our normal practice, we have been cooperating and will continue to cooperate with government authorities. We cannot predict the outcome or impact of any ongoing matters. Should the government decide to pursue an enforcement action, there exists the possibility of a material adverse impact on our business, results of operation, prospects, cash flows, and financial position. We are also subject to various other legal proceedings and claims that arise from the normal course of business activities. If an unfavorable ruling or development were to occur, there exists the possibility of a material adverse impact on our business, results of operations, prospects, cash flows, financial position, and brand. Indemnification and Guaranteed Returns We are contractually obligated to compensate certain fund investors for any losses that they may suffer in certain limited circumstances resulting from reductions in investment tax credits claimed under U.S. federal laws for the installation of solar power facilities and energy storage systems that are charged from a co-sited solar power facility (“ITC”s). Generally, such obligations would arise as a result of reductions to the value of the underlying solar energy systems as assessed by the U.S. Internal Revenue Service (the “IRS”) for purposes of claiming ITCs. For each balance sheet date, we assess and recognize, when applicable, a distribution payable for the potential exposure from this obligation based on all the information available at that time, including any audits undertaken by the IRS. We believe that any payments to the fund investors in excess of the amounts already recognized by us for this obligation are not probable or material based on the facts known at the filing date. The maximum potential future payments that we could have to make under this obligation would depend on the difference between the fair values of the solar energy systems sold or transferred to the funds as determined by us and the values that the IRS would determine as the fair value for the systems for purposes of claiming ITCs. We claim ITCs based on guidelines provided by the U.S. Treasury department and the statutory regulations from the IRS. We use fair values determined with the assistance of independent third-party appraisals commissioned by us as the basis for determining the ITCs that are passed-through to and claimed by the fund investors. Since we cannot determine exactly how the IRS will evaluate system values used in claiming ITCs, we are unable to reliably estimate the maximum potential future payments that it could have to make under this obligation as of each balance sheet date. We are eligible to receive certain state and local incentives that are associated with renewable energy generation. The amount of incentives that can be claimed is based on the projected or actual solar energy system size and/or the amount of solar energy produced. We also currently participate in one state’s incentive program that is based on either the fair market value or the tax basis of solar energy systems placed in service. State and local incentives received are allocated between us and fund investors in accordance with the contractual provisions of each fund. We are not contractually obligated to indemnify any fund investor for any losses they may incur due to a shortfall in the amount of state or local incentives actually received. Letters of Credit As of December 31, 2020, we had $233 million of unused letters of credit outstanding.

Variable Interest Entity Arrang

Variable Interest Entity Arrangements	12 Months Ended
Variable Interest Entity Arrangements	Dec. 31, 2020
Variable Interest Entity Disclosure [Abstract]
Variable Interest Entity Arrangements	Note 17 – Variable Interest Entity Arrangements We have entered into various arrangements with investors to facilitate the funding and monetization of our solar energy systems and vehicles. In particular, our wholly owned subsidiaries and fund investors have formed and contributed cash and assets into various financing funds and entered into related agreements. Consolidation As the primary beneficiary of these VIEs, we consolidate in the financial statements the financial position, results of operations and cash flows of these VIEs, and all intercompany balances and transactions between us and these VIEs are eliminated in the consolidated financial statements. Cash distributions of income and other receipts by a fund, net of agreed upon expenses, estimated expenses, tax benefits and detriments of income and loss and tax credits, are allocated to the fund investor and our subsidiary as specified in the agreements. Generally, our subsidiary has the option to acquire the fund investor’s interest in the fund for an amount based on the market value of the fund or the formula specified in the agreements. Upon the sale or liquidation of a fund, distributions would occur in the order and priority specified in the agreements. Pursuant to management services, maintenance and warranty arrangements, we have been contracted to provide services to the funds, such as operations and maintenance support, accounting, lease servicing and performance reporting. In some instances, we have guaranteed payments to the fund investors as specified in the agreements. A fund’s creditors have no recourse to our general credit or to that of other funds. None of the assets of the funds had been pledged as collateral for their obligations. The aggregate carrying values of the VIEs’ assets and liabilities, after elimination of any intercompany transactions and balances, in the consolidated balance sheets were as follows (in millions): December 31, December 31, 2020 2019 Assets Current assets Cash and cash equivalents $ 87 $ 106 Accounts receivable, net 28 27 Prepaid expenses and other current assets 105 100 Total current assets 220 233 Operating lease vehicles, net — 1,183 Solar energy systems, net 4,749 5,030 Other non-current assets 182 156 Total assets $ 5,151 $ 6,602 Liabilities Current liabilities Accrued liabilities and other $ 63 $ 80 Deferred revenue 11 78 Customer deposits 14 9 Current portion of debt and finance leases 797 608 Total current liabilities 885 775 Deferred revenue, net of current portion 168 264 Debt and finance leases, net of current portion 1,346 1,516 Other long-term liabilities 19 22 Total liabilities $ 2,418 $ 2,577

Lease Pass-Through Financing Ob

Lease Pass-Through Financing Obligation	12 Months Ended
Lease Pass-Through Financing Obligation	Dec. 31, 2020
Leases [Abstract]
Lease Pass-Through Financing Obligation	Note 18 – Lease Pass-Through Financing Obligation Through December 31, 2020, we had entered into eight transactions referred to as “lease pass-through fund arrangements”. Under these arrangements, our wholly owned subsidiaries finance the cost of solar energy systems with investors through arrangements contractually structured as master leases for an initial term ranging between 10 and 25 years. These solar energy systems are subject to lease or PPAs with customers with an initial term not exceeding 25 years. These solar energy systems are included within solar energy systems, net on the consolidated balance sheets. The cost of the solar energy systems under lease pass-through fund arrangements as of December 31, 2020 and 2019 was $1.05 billion. The accumulated depreciation on these assets as of December 31, 2020 and 2019 was $137 million and $101 million, respectively. The total lease pass-through financing obligation as of December 31, 2020 was $68 million, of which $41 million is classified as a current liability. The total lease pass-through financing obligation as of December 31, 2019 was $94 million, of which $57 million was classified as a current liability. Lease pass-through financing obligation is included in accrued liabilities and other for the current portion and other long-term liabilities for the long-term portion on the consolidated balance sheets. Under a lease pass-through fund arrangement, the investor makes a large upfront payment to the lessor, which is one of our subsidiaries, and in some cases, subsequent periodic payments. We allocate a portion of the aggregate investor payments to the fair value of the assigned ITCs, which is estimated by discounting the projected cash flow impact of the ITCs using a market interest rate and is accounted for separately. We account for the remainder of the investor payments as a borrowing by recording the proceeds received as a lease pass-through financing obligation, which is repaid from the future customer lease payments and any incentive rebates. A portion of the amounts received by the investor is allocated to interest expense using the effective interest rate method. The lease pass-through financing obligation is non-recourse once the associated solar energy systems have been placed in-service and the associated customer arrangements have been assigned to the investors. In addition, we are responsible for any warranties, performance guarantees, accounting and performance reporting. Furthermore, we continue to account for the customer arrangements and any incentive rebates in the consolidated financial statements, regardless of whether the cash is received by us or directly by the investors. As of December 31, 2020, the future minimum master lease payments to be received from investors, for each of the next five years and thereafter, were as follows (in millions): 2021 $ 41 2022 33 2023 26 2024 18 2025 27 Thereafter 423 Total $ 568 For two of the lease pass-through fund arrangements, our subsidiaries have pledged its assets to the investors as security for its obligations under the contractual agreements. Each lease pass-through fund arrangement has a one-time master lease prepayment adjustment mechanism that occurs when the capacity and the placed-in-service dates of the associated solar energy systems are finalized or on an agreed-upon date. As part of this mechanism, the master lease prepayment amount is updated, and we may be obligated to refund a portion of a master lease prepayment or entitled to receive an additional master lease prepayment. Any additional master lease prepayments are recorded as an additional lease pass-through financing obligation while any master lease prepayment refunds would reduce the lease pass-through financing obligation.

Defined Contribution Plan

Defined Contribution Plan	12 Months Ended
Defined Contribution Plan	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	Note 19 – Defined Contribution Plan We have a 401(k) savings plan that is intended to qualify as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code. Under the 401(k) savings plan, participating employees may elect to contribute up to 100% of their eligible compensation, subject to certain limitations. Participants are fully vested in their contributions. We did not make any contributions to the 401(k) savings plan during the years ended December 31, 2020, 2019 and 2018 (other than employee deferrals of eligible compensation).

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 20 – Related Party Transactions In November 2018, our CEO purchased from us 284,575 shares of our common stock in a private placement at a per share price equal to the last closing price of our stock prior to the execution of the purchase agreement for an aggregate $20 million, as adjusted to give effect to the Stock Split. In May 2019, our CEO purchased from us 514,400 shares of our common stock in a public offering at the public offering price for an aggregate $25 million, as adjusted to give effect to the Stock Split. In February 2020, our CEO and a member of our Board of Directors purchased from us 65,185 and 6,250 shares, respectively, of our common stock in a public offering at the public offering price for an aggregate $10 million and $1 million, respectively, as adjusted to give effect to the Stock Split. In June 2020, our CEO entered into an indemnification agreement with us for an interim term of 90 days. During the interim term, we resumed our annual evaluation of all available options for providing directors’ and officers’ indemnity coverage, which we had suspended during the height of shelter-in-place requirements related to the COVID-19 pandemic. As part of such process, we obtained a binding market quote for a directors’ and officers’ liability insurance policy with an aggregate coverage limit of $100 million. Pursuant to the indemnification agreement, our CEO provided, from his personal funds, directors’ and officers’ indemnity coverage to us during the interim term in the event such coverage is not indemnifiable by us, up to a total of $100 million. In return, we paid our CEO a total of $3 million, which represents the market-based premium for the market quote described above as prorated for 90 days and further discounted by 50%. Following the lapse of the 90-day period, we did not extend the term of the indemnification agreement with our CEO and instead bound a customary directors’ and officers’ liability insurance policy with third-party carriers.

Segment Reporting and Informati

Segment Reporting and Information about Geographic Areas	12 Months Ended
Segment Reporting and Information about Geographic Areas	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Reporting and Information about Geographic Areas	Note 2 1 – Segment Reporting and Information about Geographic Areas We have two operating and reportable segments: (i) automotive and (ii) energy generation and storage. The automotive segment includes the design, development, manufacturing, sales, and leasing of electric vehicles as well as sales of automotive regulatory credits. Additionally, the automotive segment is also comprised of services and other, which includes non-warranty after-sales vehicle services, sales of used vehicles, retail merchandise, sales by our acquired subsidiaries to third party customers, and vehicle insurance revenue. The energy generation and storage segment includes the design, manufacture, installation, sales, and leasing of solar energy generation and energy storage products and related services and sales of solar energy systems incentives. Our CODM does not evaluate operating segments using asset or liability information. The following table presents revenues and gross profit by reportable segment (in millions): Year Ended December 31, 2020 2019 2018 Automotive segment Revenues $ 29,542 $ 23,047 $ 19,906 Gross profit $ 6,612 $ 3,879 $ 3,852 Energy generation and storage segment Revenues $ 1,994 $ 1,531 $ 1,555 Gross profit $ 18 $ 190 $ 190 The following table presents revenues by geographic area based on the sales location of our products (in millions): Year Ended December 31, 2020 2019 2018 United States $ 15,207 $ 12,653 $ 14,872 China 6,662 2,979 1,757 Other 9,667 8,946 4,832 Total $ 31,536 $ 24,578 $ 21,461 The revenues in certain geographic areas were impacted by the price adjustments we made to our vehicle offerings during the years ended December 31, 2020 and 2019. Refer to Note 2, Summary of Significant Accounting Policies The following table presents long-lived assets by geographic area (in millions): December 31, December 31, 2020 2019 United States $ 15,989 $ 15,644 International 2,737 890 Total $ 18,726 $ 16,534

Restructuring and Other

Restructuring and Other	12 Months Ended
Restructuring and Other	Dec. 31, 2020
Restructuring And Related Activities [Abstract]
Restructuring and Other	Note 22 – Restructuring and Other During the year ended December 31, 2019, we carried out certain restructuring actions in order to reduce costs and improve efficiency. As a result, we recognized $50 million of costs primarily related to employee termination expenses and losses from closing certain stores impacting both segments. We recognized $47 million in impairment related to the IPR&D intangible asset as we abandoned further development efforts and $15 million for the related equipment within the energy generation and storage segment. We also incurred a loss of $37 million for closing operations in certain facilities. On the statement of cash flows, the amounts were presented in the captions in which such amounts would have been recorded absent the impairment charges. The employee termination expenses were substantially paid by December 31, 2019, while the remaining amounts were non-cash. During the year ended December 31, 2018, we carried-out certain restructuring actions in order to reduce costs and improve efficiency and recognized $37 million of employee termination expenses and estimated losses from sub-leasing a certain facility. The employee termination cash expenses of $27 million were substantially paid by the end of 2018, while the remaining amounts were non-cash. Also included within restructuring and other activities was $55 million of expenses (materially all of which were non-cash) from restructuring the energy generation and storage segment, which comprised of disposals of certain tangible assets, the shortening of the useful life of a trade name intangible asset and a contract termination penalty. In addition, we concluded that a small portion of the IPR&D asset is not commercially feasible. Consequently, we recognized an impairment loss of $13 million. We recognized settlement and legal expenses of $30 million in the year ended December 31, 2018 for the settlement with the SEC relating to a take-private proposal for Tesla. These expenses were substantially paid by the end of 2018.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 23 – Subsequent Events Early Conversions of Convertible Senior Notes Between January 1, 2021 and February 5, 2021, we have received additional conversion notices on our 2022 Notes and 2024 Notes for $62 million and $623 million in aggregate principal amounts, respectively, for which we intend to settle the principal amounts in cash during the three months ended March 31, 2021. Investments In January 2021, we updated our investment policy to provide us with more flexibility to further diversify and maximize returns on our cash that is not required to maintain adequate operating liquidity. As part of the policy, we may invest a portion of such cash in certain specified alternative reserve assets. Thereafter, we invested an aggregate $1.50 We will account for digital assets as indefinite-lived intangible assets in accordance with ASC 350, Intangibles–Goodwill and Other The cost basis of the digital assets will not be adjusted upward for any subsequent increases in their quoted prices on the active exchanges. Gains (if any) will not be recorded until realized upon sale.

Quarterly Results of Operations

Quarterly Results of Operations	12 Months Ended
Quarterly Results of Operations	Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations	Note 24 – Quarterly Results of Operations (Unaudited) The following table presents selected quarterly results of operations data for the years ended December 31, 2020 and 2019 (in millions, except per share amounts): Three Months Ended March 31 June 30 September 30 December 31 2020 Total revenues $ 5,985 $ 6,036 $ 8,771 $ 10,744 Gross profit $ 1,234 $ 1,267 $ 2,063 $ 2,066 Net income attributable to common stockholders $ 16 $ 104 $ 331 $ 270 Net income per share of common stock attributable to common stockholders, basic (1) $ 0.02 $ 0.11 $ 0.32 $ 0.28 Net income per share of common stock attributable to common stockholders, diluted (1) $ 0.02 $ 0.10 $ 0.27 $ 0.24 2019 Total revenues $ 4,541 $ 6,350 $ 6,303 $ 7,384 Gross profit $ 566 $ 921 $ 1,191 $ 1,391 Net (loss) income attributable to common stockholders $ (702 ) $ (408 ) $ 143 $ 105 Net (loss) income per share of common stock attributable to common stockholders, basic (1) $ (0.82 ) $ (0.46 ) $ 0.16 $ 0.12 Net (loss) income per share of common stock attributable to common stockholders, diluted (1) $ (0.82 ) $ (0.46 ) $ 0.16 $ 0.11 (1) Prior period results have been adjusted to reflect the Stock Split. See Note 1, Overview

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and reflect our accounts and operations and those of our subsidiaries in which we have a controlling financial interest. In accordance with the provisions of Accounting Standards Codification (“ASC”) 810, Consolidation, we consolidate any variable interest entity (“VIE”) of which we are the primary beneficiary. We form VIEs with financing fund investors in the ordinary course of business in order to facilitate the funding and monetization of certain attributes associated with solar energy systems and leases under our direct vehicle leasing programs. The typical condition for a controlling financial interest ownership is holding a majority of the voting interests of an entity; however, a controlling financial interest may also exist in entities, such as VIEs, through arrangements that do not involve controlling voting interests. ASC 810 requires a variable interest holder to consolidate a VIE if that party has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We do not consolidate a VIE in which we have a majority ownership interest when we are not considered the primary beneficiary. We have determined that we are the primary beneficiary of all the VIEs (see Note 17, Variable Interest Entity Arrangements
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, costs and expenses and related disclosures in the accompanying notes. Due to the COVID-19 pandemic, there has been uncertainty and disruption in the global economy and financial markets. The estimates used for, but not limited to, determining significant economic incentive for resale value guarantee arrangements, sales return reserves, the collectability of accounts receivable, inventory valuation, fair value of long-lived assets, goodwill, fair value of financial instruments, fair value and residual value of operating lease vehicles and solar energy systems subject to leases could be impacted. We have assessed the impact and are not aware of any specific events or circumstances that required an update to our estimates and assumptions or materially affected the carrying value of our assets or liabilities as of the date of issuance of this Annual Report on Form 10-K. These estimates may change as new events occur and additional information is obtained. Actual results could differ materially from these estimates under different assumptions or conditions.
Reclassifications	Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation in the consolidated financial statements and the accompanying notes. Restricted cash and MyPower customer notes receivable have been reclassified to other assets and resale value guarantees has been reclassified to other liabilities.
Revenue Recognition	Revenue Recognition Adoption of ASC 606 revenue standard On January 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers Revenue by source The following table disaggregates our revenue by major source (in millions): Year Ended December 31, 2020 2019 2018 Automotive sales without resale value guarantee $ 24,053 $ 19,212 $ 15,810 Automotive sales with resale value guarantee (1) 551 146 1,403 Automotive regulatory credits 1,580 594 419 Energy generation and storage sales 1,477 1,000 1,056 Services and other 2,306 2,226 1,391 Total revenues from sales and services 29,967 23,178 20,079 Automotive leasing 1,052 869 883 Energy generation and storage leasing 517 531 499 Total revenues $ 31,536 $ 24,578 $ 21,461 (1) Due to pricing adjustments we made to our vehicle offerings during 2020 and 2019, we estimated that there was a greater likelihood that customers would exercise their buyback options and adjusted our sales return reserve on vehicles previously sold under our buyback options program, which resulted in a reduction of automotive sales with resale value guarantee. For the years ended December 31, 2020 and 2019, price adjustments resulted in a reduction of automotive sales with resale value guarantee by $72 million and $555 million, respectively. The amounts presented represent automotive sales with resale value guarantee net of such pricing adjustments’ impact. Automotive Segment Automotive Sales Revenue Automotive Sales without Resale Value Guarantee Automotive sales revenue includes revenues related to deliveries of new vehicles and pay-per-use charges, and specific other features and services that meet the definition of a performance obligation under ASC 606, including access to our Supercharger network, internet connectivity, Full Self-Driving (“FSD”) features and over-the-air software updates. We recognize revenue on automotive sales upon delivery to the customer, which is when the control of a vehicle transfers. Payments are typically received at the point control transfers or in accordance with payment terms customary to the business. Other features and services such as access to our Supercharger network, internet connectivity and over-the-air software updates are provisioned upon control transfer of a vehicle and recognized over time on a straight-line basis as we have a stand-ready obligation to deliver such services to the customer. We recognize revenue related to these other features and services over the performance period, which is generally the expected ownership life of the vehicle or the eight-year life of the vehicle. Revenue related to FSD features is recognized when functionality is delivered to the customer. For our obligations related to automotive sales, we estimate standalone selling price by considering costs used to develop and deliver the service, third-party pricing of similar options and other information that may be available. At the time of revenue recognition, we reduce the transaction price and record a sales return reserve against revenue for estimated variable consideration related to future product returns. Such return rate estimates are based on historical experience and are immaterial in all periods presented. In addition, any fees that are paid or payable by us to a customer’s lender when we arrange the financing are recognized as an offset against automotive sales revenue. Costs to obtain a contract mainly relate to commissions paid to our sales personnel for the sale of vehicles. Commissions are not paid on other obligations such as access to our Supercharger network, internet connectivity, FSD features and over-the-air software updates. Automotive Sales with Resale Value Guarantee or a Buyback Option We offer resale value guarantees or similar buy-back terms to certain international customers who purchase vehicles and who finance their vehicles through one of our specified commercial banking partners. We also offer resale value guarantees in connection with automotive sales to certain leasing partners. Under these programs, we receive full payment for the vehicle sales price at the time of delivery and our counterparty has the option of selling their vehicle back to us during the guarantee period, which currently is generally at the end of the term of the applicable loan or financing program, for a pre-determined resale value. With the exception of the Vehicle Sales to Leasing Partners with a Resale Value Guarantee and a Buyback Option in accordance with ASC 606 On a quarterly basis, we assess the estimated market values of vehicles under our buyback options program to determine whether there have been changes to the likelihood of future product returns. As we accumulate more data related to the buyback values of our vehicles or as market conditions change, there may be material changes to their estimated values. Due to price adjustments we made to our vehicle offerings during 2020, we estimated that there is a greater likelihood that customers will exercise their buyback options that were provided prior to such adjustments. As a result, along with the estimated variable consideration related to normal future product returns for vehicles sold under the buyback options program, we adjusted our sales return reserve on vehicles previously sold under our buyback options program resulting in a reduction of automotive sales revenues of million for the year ended December 31, 2020. If customers elect to exercise the buyback option, we expect to be able to subsequently resell the returned vehicles, which resulted in a corresponding reduction in cost of automotive sales of $42 million for the year ended December 31, 2020. The net impact was million reduction in gross profit for the year ended December 31, 2020. The total sales return reserve on vehicles previously sold under our buyback options program was $703 million and $639 million as of December 31, 2020 and December 31, 2019, respectively, of which $202 million and million was short term, respectively. Deferred revenue activity related to the access to our Supercharger network, internet connectivity, FSD features and over-the-air software updates on automotive sales with and without resale value guarantee consisted of the following (in millions): Year ended December 31, 2020 2019 Deferred revenue on automotive sales with and without resale value guarantee— beginning of period $ 1,472 $ 883 Additions 724 880 Net changes in liability for pre-existing contracts 56 9 Revenue recognized (326 ) (300 ) Deferred revenue on automotive sales with and without resale value guarantee— end of period $ 1,926 $ 1,472 Deferred revenue is equivalent to the total transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied, as of December 31, 2020. From the deferred revenue balance as of December 31, 2019, revenue recognized during the year ended December 31, 2020 was $283 million. From the deferred revenue balance as of December 31, 2018, revenue recognized during the year ended December 31, 2019 was $220 million. Automotive Regulatory Credits We earn tradable credits in the operation of our automotive business under various regulations related to zero-emission vehicles, greenhouse gas, fuel economy and clean fuel. We sell these credits to other regulated entities who can use the credits to comply with emission standards and other regulatory requirements. Payments for automotive regulatory credits are typically received at the point control transfers to the customer, or in accordance with payment terms customary to the business. We recognize revenue on the sale of automotive regulatory credits at the time control of the regulatory credits is transferred to the purchasing party as automotive sales revenue in the consolidated statements of operations. Revenue from the sale of automotive regulatory credits totaled $1.58 billion, $594 million and $419 million for the years ended December 31, 2020, 2019 and 2018, respectively. December 31, 2020 Automotive Leasing Revenue Direct Vehicle Operating Leasing Program We have outstanding leases under our direct vehicle operating leasing programs in the U.S., Canada and in certain countries in Europe. Qualifying customers are permitted to lease a vehicle directly from Tesla for up to 48 months. At the end of the lease term, customers are required to return the vehicles to us or for Model S and Model X leases in certain regions, may opt to purchase the vehicles for a pre-determined residual value. We account for these leasing transactions as operating leases. We record leasing revenues to on a straight-line basis over the contractual term, and we record the depreciation of these vehicles to cost of automotive leasing revenue. For the years ended December 31, 2020, 2019 and 2018, we recognized $752 million, $532 million and $393 million of direct vehicle leasing revenue, respectively. As of December 31, 2020 and 2019, we had deferred $293 million and $218 million, respectively, of lease-related upfront payments, which will be recognized on a straight-line basis over the contractual terms of the individual leases. Our policy is to exclude taxes collected from a customer from the transaction price of automotive contracts. Vehicle Sales to Leasing Partners with a Resale Value Guarantee and a Buyback Option We offered buyback options in connection with automotive sales with resale value guarantees with certain leasing partner sales in the U.S. and where we expected the customer had a significant economic incentive to exercise the resale value guarantee provided to them at contract inception, we continued to recognize these transactions as operating leases in accordance with ASC 606 Leases At the end of the lease term, we settle our liability in cash by either purchasing the vehicle from the leasing partner for the buyback option amount or paying a shortfall to the option amount the leasing partner may realize on the sale of the vehicle. Any remaining balances within deferred revenue and resale value guarantee will be settled to automotive leasing revenue. The end customer can extend the lease for a period of up to 6 months. . The maximum amount we could be required to pay under this program, should we decide to repurchase all vehicles, was $42 million and $214 million as of December 31, 2020 and 2019, respectively, including $23 million As of December 31, 2020 and 2019 we had $42 and $238 million, respectively, of such borrowings recorded in accrued liabilities and other and other long-term liabilities and $11 million Direct Sales-Type Leasing Program We have outstanding direct leases and vehicles financed by us under loan arrangements accounted for as sales-type leases under ASC 842 in certain countries in Asia and Europe, which we introduced in volume during the third quarter of 2020. Depending on the specific program, customers may or may not have a right to return the vehicle to us during or at the end of the lease term. If the customer does not have a right to return, the customer will take title to the vehicle at the end of the lease term after making all contractual payments. Under the programs for which there is a right to return, the purchase option is reasonably certain to be exercised by the lessee and we therefore expect the customer to take title to the vehicle at the end of the lease term after making all contractual payments. Qualifying customers are permitted to lease a vehicle directly under these programs for up to 48 months. Our loan arrangements under these programs can have terms for up to 72 months. We recognize all revenue and costs associated with the sales-type lease as automotive leasing revenue and automotive leasing cost of revenue, respectively, upon delivery of the vehicle to the customer. Interest income based on the implicit rate in the lease is recorded to automotive leasing revenue over time as customers are invoiced on a monthly basis. For the year ended December 31, 2020, we recognized $120 million of sales-type leasing revenue and $87 million of sales-type leasing cost of revenue. Services and Other Revenue Services and other revenue consists of non-warranty after-sales vehicle services, sales of used vehicles, retail merchandise, sales by our acquired subsidiaries to third party customers, and vehicle insurance revenue. Revenues related to repair and maintenance services are recognized over time as services are provided and extended service plans are recognized over the performance period of the service contract as the obligation represents a stand-ready obligation to the customer. We sell used vehicles, services, service plans, vehicle components and merchandise separately and thus use standalone selling prices as the basis for revenue allocation to the extent that these items are sold in transactions with other performance obligations. Payment for used vehicles, services, and merchandise are typically received at the point when control transfers to the customer or in accordance with payment terms customary to the business. Payments received for prepaid plans are refundable upon customer cancellation of the related contracts and are included within customer deposits on the consolidated balance sheets. Deferred revenue related to services and other revenue was immaterial as of December 31, 2020 and 2019. Energy Generation and Storage Segment Energy Generation and Storage Sales Energy generation and storage sales revenue consists of the sale of solar energy systems and energy storage systems to residential, small commercial, and large commercial and utility grade customers. Energy generation and storage sales revenue also includes revenue from agreements for solar energy systems and power purchase agreements (“PPAs”) that commence after January 1, 2019, which is recognized as earned, based on the amount of capacity provided for solar energy systems or electricity delivered for PPAs at the contractual billing rates, assuming all other revenue recognition criteria have been met. Under the practical expedient available under ASC 606-10-55-18, we recognize revenue based on the value of the service which is consistent with the billing amount. Sales of solar energy systems to residential and small scale commercial customers consist of the engineering, design, and installation of the system. Post installation, residential and small scale commercial customers receive a proprietary monitoring system that captures and displays historical energy generation data. Residential and small scale commercial customers pay the full purchase price of the solar energy system upfront. Revenue for the design and installation obligation is recognized when control transfers, which is when we install a solar energy system and the system passes inspection by the utility or the authority having jurisdiction. Revenue for the monitoring service is recognized ratably as a stand-ready obligation over the warranty period of the solar energy system. Sales of energy storage systems to residential and small scale commercial customers consist of the installation of the energy storage system and revenue is recognized when control transfers, which is when the product has been delivered or, if we are performing installation, when installed and commissioned. Payment for such storage systems is made upon invoice or in accordance with payment terms customary to the business. For large commercial and utility grade solar energy system and energy storage system sales which consist of the engineering, design, and installation of the system, customers make milestone payments that are consistent with contract-specific phases of a project. Revenue from such contracts is recognized over time using the percentage of completion method based on cost incurred as a percentage of total estimated contract costs for energy storage system sales and as a percentage of total estimated labor hours for solar energy system sales revenue is recognized when control transfers, which is when the product has been delivered to the customer and commissioned for energy storage systems and when the project has received permission to operate from the utility for solar energy systems. for solar energy system sales and upon delivery of the service for energy storage system sales In instances where there are multiple performance obligations in a single contract, we allocate the consideration to the various obligations in the contract based on the relative standalone selling price method. Standalone selling prices are estimated based on estimated costs plus margin or using market data for comparable products. Costs incurred on the sale of residential installations before the solar energy systems are completed are included as work in process within inventory in the consolidated balance sheets. A ny fees that are paid or payable by us to a solar loan lender would be recognized as an offset against revenue. Costs to obtain a contract relate mainly to commissions paid to our sales personnel related to the sale of solar energy systems and energy storage systems. As our contract costs related to solar energy system and energy storage system sales are typically fulfilled within one year, the costs to obtain a contract are expensed as incurred. As part of our solar energy system and energy storage system contracts, we may provide the customer with performance guarantees that warrant that the underlying system will meet or exceed the minimum energy generation or energy performance requirements specified in the contract. In certain instances, we may receive a bonus payment if the system performs above a specified level. Conversely, if a solar energy system or energy storage system does not meet the performance guarantee requirements, we may be required to pay liquidated damages. Other forms of variable consideration related to our large commercial and utility grade solar energy system and energy storage system contracts include variable customer payments that will be made based on our energy market participation activities. Such guarantees and variable customer payments represent a form of variable consideration and are estimated at contract inception at their most likely amount and updated at the end of each reporting period as additional performance data becomes available. Such estimates are included in the transaction price only to the extent that it is probable a significant reversal of revenue will not occur. We record as deferred revenue any non-refundable amounts that are collected from customers related to fees charged for prepayments and remote monitoring service and operations and maintenance service, which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2020 and 2019, deferred revenue related to such customer payments amounted to $187 million and $156 million, respectively. Revenue recognized from the deferred revenue balance as of December 31, 2019 was $34 million for the year ended December 31, 2020. Revenue recognized from the deferred revenue balance as of December 31, 2018 was $41 million for the year ended December 31, 2019. Energy Generation and Storage Leasing For revenue arrangements where we are the lessor under operating lease agreements for energy generation and storage products For solar energy systems where customers purchase electricity from us under PPAs prior to January 1, 2019, we have determined that these agreements should be accounted for as operating leases pursuant to ASC 840. Revenue is recognized based on the amount of electricity delivered at rates specified under the contracts, assuming all other revenue recognition criteria are met. We record as deferred revenue any amounts that are collected from customers, including lease prepayments, in excess of revenue recognized and operations and maintenance service fees, which is recognized as revenue ratably over the respective customer contract term. As of December 31, 2020 and 2019, deferred revenue related to such customer payments amounted to $206 million and $226 million, respectively. Deferred revenue also includes the portion of rebates and incentives received from utility companies and various local and state government agencies, which is recognized as revenue over the lease term. As of December 31, 2020 and 2019, deferred revenue from rebates and incentives amounted to $29 million and $36 million, respectively. We capitalize initial direct costs from the execution of agreements for solar energy systems and PPAs, which include the referral fees and sales commissions, as an element of solar energy systems, net, and subsequently amortize these costs over the term of the related agreements.
Cost of Revenues	Cost of Revenues Automotive Segment Automotive Sales Cost of automotive sales revenue includes direct parts, material and labor costs, manufacturing overhead, including depreciation costs of tooling and machinery, shipping and logistic costs, vehicle connectivity costs, allocations of electricity and infrastructure costs related to our Supercharger network, and reserves for estimated warranty expenses. Cost of automotive sales revenues also includes adjustments to warranty expense and charges to write down the carrying value of our inventory when it exceeds its estimated net realizable value and to provide for obsolete and on-hand inventory in excess of forecasted demand . Automotive Leasing Cost of automotive leasing revenue includes the amortization of operating lease vehicles over the lease term, cost of goods sold associated with direct sales-type leases, as well as warranty expenses related to leased vehicles. Cost of automotive leasing revenue also includes vehicle connectivity costs and allocations of electricity and infrastructure costs related to our Supercharger network for vehicles under our leasing programs. Services and Other Costs of services and other revenue includes costs associated with providing non-warranty after-sales services . Energy Generation and Storage Segment Energy Generation and Storage Cost of energy generation and storage revenue includes direct and indirect material and labor costs, warehouse rent, freight, warranty expense, other overhead costs and amortization of certain acquired intangible assets. In agreements for solar energy system and PPAs where we are the lessor, the cost of revenue is primarily comprised of depreciation of the cost of leased solar energy systems, maintenance costs associated with those systems and amortization of any initial direct costs.
Leases	Leases We adopted ASC 842, Leases
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred.
Marketing, Promotional and Advertising Costs	Marketing, Promotional and Advertising Costs Marketing, promotional and advertising costs are expensed as incurred and are included as an element of selling, general and administrative expense in the consolidated statement of operations. Marketing, promotional and advertising costs were immaterial for the years ended December 31, 2020, 2019 and 2018.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method, under which deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. We record liabilities related to uncertain tax positions when, despite our belief that our tax return positions are supportable, we believe that it is more likely than not that those positions may not be fully sustained upon review by tax authorities. Accrued interest and penalties related to unrecognized tax benefits are classified as income tax expense. The Tax Cuts and Jobs Act ("TCJA") subjects a U.S. shareholder to tax on global intangible low-taxed income (“GILTI”) earned by certain foreign subsidiaries. Under GAAP, we can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into our measurement of deferred taxes. We elected the deferred method, under which we recorded the corresponding deferred tax assets and liabilities on our consolidated balance sheets, currently subject to valuation allowance.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of net income (loss) and other comprehensive income (loss). Other comprehensive income
Stock-Based Compensation	Stock-Based Compensation We recognize compensation expense for costs related to all share-based payments, including stock options, restricted stock units (“RSUs”) and our employee stock purchase plan (the “ESPP”). The fair value of stock option awards with only service and/or performance conditions is estimated on the grant or 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. Stock-based compensation expense is recognized on a straight-line basis over the requisite service period, net of actual forfeitures in the period. For performance-based awards, stock-based compensation expense is recognized over the expected performance achievement period of individual performance milestones when the achievement of each individual performance milestone becomes probable. For performance-based awards with a vesting schedule based entirely on the attainment of both performance and market conditions, stock-based compensation expense associated with each tranche is recognized over the longer of (i) the expected achievement period for the operational milestone for such tranche and (ii) the expected achievement period for the related market capitalization milestone determined on the grant date, beginning at the point in time when the relevant operational milestone is considered probable of being achieved. If such operational milestone becomes probable any time after the grant date, we will recognize a cumulative catch-up expense from the grant date to that point in time. If the related market capitalization milestone is achieved earlier than its expected achievement period and the achievement of the related operational milestone, then the stock-based compensation expense will be recognized over the expected achievement period for the operational milestone, which may accelerate the rate at which such expense is recognized. The fair value of such awards is estimated on the grant date using Monte Carlo simulations (see Note 14, Equity Incentive Plans As we accumulate additional employee stock-based awards data over time and as we incorporate market data related to our common stock, we may calculate significantly different volatilities and expected lives, which could materially impact the valuation of our stock-based awards and the stock-based compensation expense that we will recognize in future periods. Stock-based compensation expense is recorded in cost of revenues, research and development expense and selling, general and administrative expense in the consolidated statements of operations.
Noncontrolling Interests and Redeemable Noncontrolling Interests	Noncontrolling Interests and Redeemable Noncontrolling Interests Noncontrolling interests and redeemable noncontrolling interests represent third-party interests in the net assets under certain funding arrangements, or funds, that we enter into to finance the costs of solar energy systems and vehicles under operating leases. We have determined that the contractual provisions of the funds represent substantive profit sharing arrangements. We have further determined that the methodology for calculating the noncontrolling interest and redeemable noncontrolling interest balances that reflects the substantive profit sharing arrangements is a balance sheet approach using the hypothetical liquidation at book value (“HLBV”) method. We, therefore, determine the amount of the noncontrolling interests and redeemable noncontrolling interests in the net assets of the funds at each balance sheet date using the HLBV method, which is presented on the consolidated balance sheet as noncontrolling interests in subsidiaries and redeemable noncontrolling interests in subsidiaries. Under the HLBV method, the amounts reported as noncontrolling interests and redeemable noncontrolling interests in the consolidated balance sheet represent the amounts the third parties would hypothetically receive at each balance sheet date under the liquidation provisions of the funds, assuming the net assets of the funds were liquidated at their recorded amounts determined in accordance with GAAP and with tax laws effective at the balance sheet date and distributed to the third parties. The third parties’ interests in the results of operations of the funds are determined as the difference in the noncontrolling interest and redeemable noncontrolling interest balances in the consolidated balance sheets between the start and end of each reporting period, after taking into account any capital transactions between the funds and the third parties. However, the redeemable noncontrolling interest balance is at least equal to the redemption amount. The redeemable noncontrolling interest balance is presented as temporary equity in the mezzanine section of the consolidated balance sheet since these third parties have the right to redeem their interests in the funds for cash or other assets. For certain funds, there may be significant fluctuations in the ending balance of redeemable noncontrolling interest in subsidiaries and net income (loss) attributable to noncontrolling interests and redeemable noncontrolling interests in subsidiaries due to changes in the liquidation provisions as time-based milestones are reached.
Net Income (Loss) per Share of Common Stock Attributable to Common Stockholders	Net Income (Loss) per Share of Common Stock Attributable to Common Stockholders Basic net income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. During the year ended December 31, 2020, we decreased net income attributable to common stockholders by $31 million to arrive at the numerator used to calculate net income per share. During the year Earnings per Share we use the treasury stock method applied using our average share price during the period when calculating their potential dilutive effect, if any Debt Warrants which have a strike price above our average share price during the period were out of the money and were not included in the tables below. Warrants will be included in the weighted-average shares used in computing basic net income (loss) per share of common stock in the period(s) they are settled. The following table presents the reconciliation of basic to diluted weighted average shares used in computing net income (loss) per share of common stock attributable to common stockholders, as adjusted to give effect to the Stock Split (in millions): Year Ended December 31, 2020 2019 2018 Weighted average shares used in computing net income (loss) per share of common stock, basic 933 887 853 Add: Stock-based awards 66 — — Convertible senior notes 47 — — Warrants 37 — — Weighted average shares used in computing net income (loss) per share of common stock, diluted 1,083 887 853 The following table presents the potentially dilutive shares that were excluded from the computation of diluted net income (loss) per share of common stock attributable to common stockholders, because their effect was anti-dilutive (in millions): Year Ended December 31, 2020 2019 2018 Stock-based awards 2 50 50 Convertible senior notes 1 5 7 Warrants — — 1
Business Combinations	Business Combinations We account for business acquisitions under ASC 805, Business Combinations
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with an original maturity of three months or less at the date of purchase are considered cash equivalents. Our cash equivalents are primarily comprised of money market funds.
Restricted Cash	Restricted Cash We maintain certain cash balances restricted as to withdrawal or use. Our restricted cash is comprised primarily of cash as collateral for our sales to lease partners with a resale value guarantee, letters of credit, real estate leases, insurance policies, credit card borrowing facilities and certain operating leases. In addition, restricted cash includes cash received from certain fund investors that have not been released for use by us and cash held to service certain payments under various secured debt facilities. We record restricted cash as other assets in the consolidated balance sheets and determine current or non-current classification based on the expected duration of the restriction. Our total cash and cash equivalents and restricted cash, as presented in the consolidated statements of cash flows, was as follows (in millions): December 31, December 31, December 31, 2020 2019 2018 Cash and cash equivalents $ 19,384 $ 6,268 $ 3,686 Restricted cash included in prepaid expenses and other current assets 238 246 193 Restricted cash included in other non-current assets 279 269 398 Total as presented in the consolidated statements of cash flows $ 19,901 $ 6,783 $ 4,277
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable primarily include amounts related to receivables from financial institutions and leasing companies offering various financing products to our customers, sales of energy generation and storage products, sales of regulatory credits to other automotive manufacturers, government rebates already passed through to customers and maintenance services on vehicles owned by leasing companies. We provide an allowance against accounts receivable for the amount we expect to be uncollectible. We write-off accounts receivable against the allowance when they are deemed uncollectible. Depending on the day of the week on which the end of a fiscal quarter falls, our accounts receivable balance may fluctuate as we are waiting for certain customer payments to clear through our banking institutions and receipts of payments from our financing partners, which can take up to approximately two weeks based on the contractual payment terms with such partners. Our accounts receivable balances associated with our sales of regulatory credits, which are typically transferred to other manufacturers during the last few days of the quarter, is dependent on contractual payment terms. Additionally, government rebates can take up to a year or more to be collected depending on the customary processing timelines of the specific jurisdictions issuing them . These various factors may have a significant impact on our accounts receivable balance from period to period .
MyPower Customer Notes Receivable	MyPower Customer Notes Receivable We have customer notes receivable under the legacy MyPower loan program. MyPower was offered by one of our subsidiaries to provide residential customers with the option to finance the purchase of a solar energy system through a 30-year loan. The outstanding balances, net of any allowance for credit losses, are presented on the consolidated balance sheet as a component of prepaid expenses and other current assets for the current portion and as other non-current assets for the long-term portion. We adopted ASC 326, Financial Instruments – Credit Losses ,
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, accounts receivable, convertible note hedges, and interest rate swaps. Our cash balances are primarily invested in money market funds or on deposit at high credit quality financial institutions in the U.S. These deposits are typically in excess of insured limits. As of December 31, 2020 and 2019, no entity represented 10% or more of our total accounts receivable balance. The risk of concentration for our convertible note hedges and interest rate swaps is mitigated by transacting with several highly-rated multinational banks. Supply Risk We are dependent on our suppliers, the majority of which are single source suppliers, and the inability of these suppliers to deliver necessary components of our products in a timely manner at prices, quality levels and volumes acceptable to us, or our inability to efficiently manage these components from these suppliers, could have a material adverse effect on our business, prospects, financial condition and operating results. Although all of our manufacturing facilities are operational, and we continue to increase our output and add additional capacity and are working with each of our suppliers and government agencies on meeting, ramping and sustaining our production, our ability to sustain this trajectory depends, among other things, on the readiness and solvency of our suppliers and vendors through any macroeconomic factors resulting from the COVID-19 pandemic.
Inventory Valuation	Inventory Valuation Inventories are stated at the lower of cost or net realizable value. Cost is computed using standard cost for vehicles and energy storage products, which approximates actual cost on a first-in, first-out basis. In addition, cost for solar energy systems is recorded using actual cost. We record inventory write-downs for excess or obsolete inventories based upon assumptions about current and 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 our 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 the inventory on-hand into a finished product. Once inventory is written-down, a new, lower cost basis for that inventory is established and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Should our estimates of future selling prices or production costs change, additional and potentially material increases to this reserve may be required. A small change in our estimates may result in a material charge to our reported financial results.
Operating Lease Vehicles	Operating Lease Vehicles Vehicles that are leased as part of our direct vehicle leasing program and vehicles delivered to leasing partners with a resale value guarantee and a buyback option where there is significant economic incentive to exercise at contract inception are classified as operating lease vehicles as the related revenue transactions are treated as operating leases under ASC 842 ( refer to the Automotive Leasing Revenue section above for details
Solar Renewable Energy Credits	Solar Energy Systems, Net We are the lessor of solar energy systems. Prior to January 1, 2019, these leases were accounted for as operating leases in accordance with ASC 840. Under ASC 840, to determine lease classification, we evaluated the lease terms to determine whether there was a transfer of ownership or bargain purchase option at the end of the lease, whether the lease term was greater than 75% of the useful life or whether the present value of the minimum lease payments exceeded 90% of the fair value at lease inception. Agreements for solar energy system leases and PPAs that commence after January 1, 2019 no longer meet the definition of a lease upon the adoption of ASC 842 and are instead accounted for in accordance with ASC 606. We utilize periodic appraisals to estimate useful lives and fair values at lease inception and residual values at lease termination. Solar energy systems are stated at cost less accumulated depreciation. Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows: Solar energy systems in service 30 to 35 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (up to 25 years) Solar energy systems pending interconnection will be depreciated as solar energy systems in service when they have been interconnected and placed in-service. Solar energy systems under construction represents systems that are under installation, which will be depreciated as solar energy systems in service when they are completed, interconnected and placed in service. Initial direct costs related to customer solar energy system agreement acquisition costs are capitalized and amortized over the term of the related customer agreements. Solar Renewable Energy Credits We account for Solar Renewable Energy Certificates (“SRECs”) when they are purchased by us or sold to third parties. For SRECs generated by solar energy systems owned by us and minted by government agencies, we do not recognize any specifically identifiable costs as there are no specific incremental costs incurred to generate the SRECs. We recognize revenue within the energy generation and storage segment from the sale of an SREC when the SREC is transferred to the buyer, and the cost of the SREC, if any, is then recorded to energy generation and storage cost of revenue.
Property, Plant and Equipment, net	Property, Plant and Equipment, net Property, plant and equipment, net, including leasehold improvements, are recognized at cost less accumulated depreciation. Depreciation is generally computed using the straight-line method over the estimated useful lives of the respective assets, as follows: Machinery, equipment, vehicles and office furniture 2 to 12 years Building and building improvements 15 to 30 years Computer equipment and software 3 to 10 years Leasehold improvements are depreciated on a straight-line basis over the shorter of their estimated useful lives or the terms of the related leases. Upon the retirement or sale of our property, plant and equipment, the cost and associated accumulated depreciation are removed from the consolidated balance sheet, and the resulting gain or loss is reflected on the consolidated statement of operations. Maintenance and repair expenditures are expensed as incurred while major improvements that increase the functionality, output or expected life of an asset are capitalized and depreciated ratably over the identified useful life. Interest expense on outstanding debt is capitalized during the period of significant capital asset construction. Capitalized interest on construction-in-progress is included within property, plant and equipment, net and is amortized over the life of the related assets.
Long-Lived Assets Including Acquired Intangible Assets	Long-Lived Assets Including Acquired Intangible Assets We review our property, plant and equipment, solar energy systems, long-term prepayments and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. We measure recoverability by comparing the carrying amount to the future undiscounted cash flows that the asset is expected to generate. If the asset is not recoverable, its carrying amount would be adjusted down to its fair value. For the year ended December 31, 2020, we have recognized no material impairments of our long-lived assets. For the years ended December 31, 2019 and 2018, we have recognized certain impairments of our long-lived assets (refer to Note 22, Restructuring and Other Intangible assets with definite lives are amortized on a straight-line basis over their estimated useful lives, which range from one to thirty years. Goodwill We assess goodwill for impairment annually in the fourth quarter, or more frequently if events or changes in circumstances indicate that it might be impaired, by comparing its carrying value to the reporting unit’s fair value. For the years ended December 31, 2020, 2019, and 2018, we had not recognized any impairment of goodwill.
Capitalization of Software Costs	Capitalization of Software Costs For costs incurred in development of internal use software, we capitalize costs incurred during the application development stage to property, plant and equipment, net on the consolidated balance sheets. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. Internal use software is amortized on a straight-line basis over its estimated useful life of three years. We evaluate the useful lives of these assets on an annual basis, and we test for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets.
Foreign Currency	Foreign Currency We determine the functional and reporting currency of each of our international subsidiaries and their operating divisions based on the primary currency in which they operate. In cases where the functional currency is not the U.S. dollar, we recognize a cumulative translation adjustment created by the different rates we apply to current period income or loss and the balance sheet. For each subsidiary, we apply the monthly average functional exchange rate to its monthly income or loss and the month-end functional currency rate to translate the balance sheet. Foreign currency transaction gains and losses are a result of the effect of exchange rate changes on transactions denominated in currencies other than the functional currency. Transaction gains and losses are recognized in other (expense) income, net, in the consolidated statements of operations. For the years ended December 31, 2020, 2019 and 2018, we recorded net foreign currency transaction losses of $114 million, gains of $48 million and gains of $2 million, respectively.
Warranties	Warranties We provide a manufacturer’s warranty on all new and used vehicles and a warranty on the installation and components of the energy generation and storage systems we sell for periods typically between 10 to 25 years. We accrue a warranty reserve for the products sold by us, which includes our best estimate of the projected costs to repair or replace items under warranties and recalls when identified. 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 given our relatively short history of sales, and changes to our historical or projected warranty experience may cause material changes to the warranty reserve in the future. The warranty reserve does not include projected warranty costs associated with our vehicles subject to operating lease accounting and our solar energy systems under lease contracts or PPAs, as the costs to repair these warranty claims are expensed as incurred. The portion of the warranty reserve expected to be incurred within the next 12 months is included within accrued liabilities and other, while the remaining balance is included within other long-term liabilities on the consolidated balance sheets. Warranty expense is recorded as a component of cost of revenues in the consolidated statements of operations. Due to the magnitude of our automotive business, accrued warranty balance was primarily related to our automotive segment. Accrued warranty activity consisted of the following (in millions): Year Ended December 31, 2020 2019 2018 Accrued warranty—beginning of period $ 1,089 $ 748 $ 402 Warranty costs incurred (312 ) (250 ) (209 ) Net changes in liability for pre-existing warranties, including expirations and foreign exchange impact 66 36 (26 ) Additional warranty accrued from adoption of ASC 606 — — 37 Provision for warranty 625 555 544 Accrued warranty—end of period $ 1,468 $ 1,089 $ 748
Nevada Tax Incentive and Gigafactory Texas Tax Incentives	Nevada Tax Incentives In connection with the construction of Gigafactory Nevada, we entered into agreements with the State of Nevada and Storey County in Nevada that provide abatements for specified taxes, discounts to the base tariff energy rates and transferable tax credits of up to $195.0 million in consideration of capital investment and hiring targets that were met at Gigafactory Nevada. These incentives are available until June 2024 or June 2034, depending on the incentive. As of December 31, 2020 and 2019, we had earned the maximum of $195 million of transferable tax credits under these agreements. Gigafactory Texas Tax Incentives In connection with the construction of Gigafactory Texas, we entered into a 20-year agreement with Travis County in Texas pursuant to which we would receive grant funding equal to 70-80% of property taxes paid by us to Travis County and a separate 10-year agreement with the Del Valle Independent School District in Texas pursuant to which a portion of the taxable value of our property would be capped at a specified amount, in each case subject to our meeting certain minimum economic development metrics through our construction and operations at Gigafactory Texas. As of December 31, 2020, we had not yet received any grant funding related to property taxes paid to Travis County.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently issued accounting pronouncements not yet adopted In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, as part of its initiative to reduce complexity in accounting standards. The amendments in the ASU include removing exceptions to incremental intraperiod tax allocation of losses and gains from different financial statement components, exceptions to the method of recognizing income taxes on interim period losses, and exceptions to deferred tax liability recognition related to foreign subsidiary investments. In addition, the ASU requires that entities recognize franchise tax based on an incremental method and requires an entity to evaluate the accounting for step-ups in the tax basis of goodwill as inside or outside of a business combination. The amendments in the ASU are effective for fiscal years beginning after December 15, 2020, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. We have not early adopted this ASU as of December 31, 2020. The ASU is currently not expected to have a material impact on our consolidated financial statements. In March 2020, the FASB issued ASU No. 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848). The ASU provides optional expedients and exceptions for applying GAAP to transactions affected by reference rate (e.g., LIBOR) reform if certain criteria are met, for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. The ASU is effective as of March 12, 2020 through December 31, 2022. We will evaluate transactions or contract modifications occurring as a result of reference rate reform and determine whether to apply the optional guidance on an ongoing basis. The ASU is currently not expected to have a material impact on our consolidated financial statements. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies the accounting for convertible instruments by removing certain separation models in ASC 470- 20, Debt—Debt with Conversion and Other Options, for convertible instruments. The ASU updates the guidance on certain embedded conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in capital, such that those features are no longer required to be separated from the host contract. The convertible debt instruments will be accounted for as a single liability measured at amortized cost. This will also result in the interest expense recognized for convertible debt instruments to be typically closer to the coupon interest rate when applying the guidance in Topic 835, Interest. Further, the ASU made amendments to the EPS guidance in Topic 260 for convertible instruments, the most significant impact of which is requiring the use of the if-converted method for diluted EPS calculation, and no longer allowing the net share settlement method. The ASU also made revisions to Topic 815-40, which provides guidance on how an entity must determine whether a contract qualifies for a scope exception from derivative accounting. The amendments to Topic 815-40 change the scope of contracts that are recognized as assets or liabilities. The ASU is effective for interim and annual periods beginning after December 15, 2021, with early adoption permitted for periods beginning after December 15, 2020. Adoption of the ASU can either be on a modified retrospective or full retrospective basis. We will adopt the ASU on January 1, 2021 on a modified retrospective basis. The adoption is expected to reduce additional paid in capital and convertible senior notes (mezzanine equity) by approximately $475 million and $50 million, respectively for the recombination of the equity conversion component of our convertible debt remaining outstanding, which was initially separated and recorded in equity, remove the remaining debt discounts recorded for this previous separation for approximately $269 million and reduce property, plant and equipment for previously capitalized interest by approximately $45 million, as a result. The net effect of these adjustments will be recorded as a reduction in the balance of our opening accumulated deficit as of January 1, 2021. We currently expect the adoption of the ASU will result in the reduction of non-cash interest expense for the year ending December 31, 2021 and until the affected notes have been settled, before the impact of reduction of our interest capitalization, which is not expected to be material. The reduction of depreciation expense through cost of goods sold is not expected to be material for the year ending December 31, 2021. These reduced expenses will increase the income attributable to common stockholders for both basic and diluted earnings per share. The required use of the if converted method is not expected to have a significant impact on the calculation of common share equivalents included in the measure of our diluted earnings per share for our 2021 Notes, 2022 Notes, 2024 Notes and our subsidiary’s 5.50% Convertible Senior Notes due in 2022. The amendments to the derivative accounting guidance are not expected to have a material impact on our consolidated financial statements. The adoption will have no impact on the consolidated statement of cash flows. Recently adopted accounting pronouncements In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, to require financial assets carried at amortized cost to be presented at the net amount expected to be collected based on historical experience, current conditions and forecasts. Subsequently, the FASB issued ASU No. 2018-19, Codification Improvements to Topic 326, to clarify that receivables arising from operating leases are within the scope of lease accounting standards. Further, the FASB issued ASU No. 2019-04, ASU No. 2019-05, ASU 2019-10, ASU 2019-11, ASU 2020-02 and ASU 2020-03 to provide additional guidance on the credit losses standard. Adoption of the ASUs is on a modified retrospective basis. We adopted the ASUs on January 1, 2020. The ASUs did not have a material impact on our consolidated financial statements. ASU No. 2016-13 applies to all financial assets including loans, trade receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. The adoption of this ASU did not have any impact except on MyPower customer notes receivable. Refer to MyPower Customer Notes Receivable above for further details. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment, to simplify the test for goodwill impairment by removing Step 2. An entity will, therefore, perform the goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the fair value, not to exceed the total amount of goodwill allocated to the reporting unit. An entity still has the option to perform a qualitative assessment to determine if the quantitative impairment test is necessary. We adopted the ASU prospectively on January 1, 2020. The ASU did not have a material impact on our consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that Is a Service Contract. The ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). We adopted the ASU prospectively on January 1, 2020. The ASU did not have a material impact on our consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue by Major Source	The following table disaggregates our revenue by major source (in millions): Year Ended December 31, 2020 2019 2018 Automotive sales without resale value guarantee $ 24,053 $ 19,212 $ 15,810 Automotive sales with resale value guarantee (1) 551 146 1,403 Automotive regulatory credits 1,580 594 419 Energy generation and storage sales 1,477 1,000 1,056 Services and other 2,306 2,226 1,391 Total revenues from sales and services 29,967 23,178 20,079 Automotive leasing 1,052 869 883 Energy generation and storage leasing 517 531 499 Total revenues $ 31,536 $ 24,578 $ 21,461 (1) Due to pricing adjustments we made to our vehicle offerings during 2020 and 2019, we estimated that there was a greater likelihood that customers would exercise their buyback options and adjusted our sales return reserve on vehicles previously sold under our buyback options program, which resulted in a reduction of automotive sales with resale value guarantee. For the years ended December 31, 2020 and 2019, price adjustments resulted in a reduction of automotive sales with resale value guarantee by $72 million and $555 million, respectively. The amounts presented represent automotive sales with resale value guarantee net of such pricing adjustments’ impact.
Schedule of Deferred Revenue Activity	Deferred revenue activity related to the access to our Supercharger network, internet connectivity, FSD features and over-the-air software updates on automotive sales with and without resale value guarantee consisted of the following (in millions): Year ended December 31, 2020 2019 Deferred revenue on automotive sales with and without resale value guarantee— beginning of period $ 1,472 $ 883 Additions 724 880 Net changes in liability for pre-existing contracts 56 9 Revenue recognized (326 ) (300 ) Deferred revenue on automotive sales with and without resale value guarantee— end of period $ 1,926 $ 1,472
Schedule of Reconciliation of Basic to Diluted Weighted Average Shares Used in Computing Net Income (Loss) Per Share of Common Stock, as Adjusted to Give Effect to Stock Split	The following table presents the reconciliation of basic to diluted weighted average shares used in computing net income (loss) per share of common stock attributable to common stockholders, as adjusted to give effect to the Stock Split (in millions): Year Ended December 31, 2020 2019 2018 Weighted average shares used in computing net income (loss) per share of common stock, basic 933 887 853 Add: Stock-based awards 66 — — Convertible senior notes 47 — — Warrants 37 — — Weighted average shares used in computing net income (loss) per share of common stock, diluted 1,083 887 853
Schedule of Potentially Dilutive Shares that were Excluded from Computation of Diluted Net Income (Loss) per Share of Common Stock	The following table presents the potentially dilutive shares that were excluded from the computation of diluted net income (loss) per share of common stock attributable to common stockholders, because their effect was anti-dilutive (in millions): Year Ended December 31, 2020 2019 2018 Stock-based awards 2 50 50 Convertible senior notes 1 5 7 Warrants — — 1
Schedule of Cash and Cash Equivalents and Restricted Cash	Our total cash and cash equivalents and restricted cash, as presented in the consolidated statements of cash flows, was as follows (in millions): December 31, December 31, December 31, 2020 2019 2018 Cash and cash equivalents $ 19,384 $ 6,268 $ 3,686 Restricted cash included in prepaid expenses and other current assets 238 246 193 Restricted cash included in other non-current assets 279 269 398 Total as presented in the consolidated statements of cash flows $ 19,901 $ 6,783 $ 4,277
Estimated Useful Lives of Respective Assets	Depreciation and amortization is calculated using the straight-line method over the estimated useful lives of the respective assets, as follows: Solar energy systems in service 30 to 35 years Initial direct costs related to customer solar energy system lease acquisition costs Lease term (up to 25 years)
Schedule of Estimated Useful Lives of Related Assets	Property, plant and equipment, net, including leasehold improvements, are recognized at cost less accumulated depreciation. Depreciation is generally computed using the straight-line method over the estimated useful lives of the respective assets, as follows: Machinery, equipment, vehicles and office furniture 2 to 12 years Building and building improvements 15 to 30 years Computer equipment and software 3 to 10 years
Schedule of Accrued Warranty Activity	Accrued warranty activity consisted of the following (in millions): Year Ended December 31, 2020 2019 2018 Accrued warranty—beginning of period $ 1,089 $ 748 $ 402 Warranty costs incurred (312 ) (250 ) (209 ) Net changes in liability for pre-existing warranties, including expirations and foreign exchange impact 66 36 (26 ) Additional warranty accrued from adoption of ASC 606 — — 37 Provision for warranty 625 555 544 Accrued warranty—end of period $ 1,468 $ 1,089 $ 748

Business Combinations (Tables)

Business Combinations (Tables) - Maxwell Technologies, Inc. [Member]	12 Months Ended
	Dec. 31, 2020
Business Acquisition [Line Items]
Schedule of Fair Values of the Assets Acquired and Liabilities Assumed	The allocation of the purchase price was based on management’s estimate of the Acquisition Date fair values of the assets acquired and liabilities assumed, as follows (in millions): Assets acquired: Cash and cash equivalents $ 32 Accounts receivable 24 Inventory 32 Property, plant and equipment, net 27 Operating lease right-of-use assets 10 Intangible assets 105 Prepaid expenses and other assets, current and non-current 3 Total assets acquired 233 Liabilities and equity assumed: Accounts payable (10 ) Accrued liabilities and other (28 ) Debt and finance leases, current and non-current (44 ) Deferred revenue, current (1 ) Other long-term liabilities (14 ) Additional paid-in capital (8 ) Total liabilities and equity assumed (105 ) Net assets acquired 128 Goodwill 79 Total purchase price $ 207
Schedule of Fair Value of the Identified Intangible Assets and their Useful Lives	The determination of the fair value of identified intangible assets and their respective useful lives were as follows (in millions, except for estimated useful life): Fair Value Useful Life (in years) Developed technology $ 102 9 Customer relations 2 9 Trade name 1 10 Total intangible assets $ 105

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
Goodwill and Intangible Assets (Tables)	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Acquired Intangible Assets	Information regarding our intangible assets including assets recognized from our acquisitions December 31, 2020 December 31, 2019 Gross Amount Accumulated Amortization Other Net Carrying Amount Gross Carrying Amount Accumulated Amortization Other Net Carrying Amount Finite-lived intangible assets: Developed technology $ 302 $ (111 ) $ 3 $ 194 $ 291 $ (72 ) $ 1 $ 220 Trade names 3 (1 ) — 2 3 (1 ) 1 3 Favorable contracts and leases, net 113 (32 ) — 81 113 (24 ) — 89 Other 38 (18 ) 1 21 38 (16 ) — 22 Total finite-lived intangible assets 456 (162 ) 4 298 445 (113 ) 2 334 Indefinite-lived intangible assets: Gigafactory Nevada water rights 15 — — 15 5 — — 5 In-process research and development ("IPR&D") — — — — 60 — (60 ) — Total infinite-lived intangible assets 15 — — 15 65 — (60 ) 5 Total intangible assets $ 471 $ (162 ) $ 4 $ 313 $ 510 $ (113 ) $ (58 ) $ 339
Total Future Amortization Expense for Finite-lived Intangible Assets	Total future amortization expense for finite-lived intangible assets was estimated as follows (in millions): 2021 $ 51 2022 50 2023 44 2024 29 2025 29 Thereafter 95 Total $ 298

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
Fair Value of Financial Instruments (Tables)	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	Our assets and liabilities that were measured at fair value on a recurring basis were as follows (in millions): December 31, 2020 December 31, 2019 Fair Value Level I Level II Level III Fair Value Level I Level II Level III Money market funds (cash and cash equivalents) $ 13,847 $ 13,847 $ — $ — $ 1,632 $ 1,632 $ — $ — Interest rate swap assets — — — — 1 — 1 — Interest rate swap liabilities 58 — 58 — (27 ) — (27 ) — Total $ 13,905 $ 13,847 $ 58 $ — $ 1,606 $ 1,632 $ (26 ) $ —
Schedule of Interest Rate Swaps Outstanding	Our interest rate swaps outstanding were as follows (in millions): December 31, 2020 December 31, 2019 Aggregate Notional Amount Gross Asset at Fair Value Gross Liability at Fair Value Aggregate Notional Amount Gross Asset at Fair Value Gross Liability at Fair Value Interest rate swaps $ 554 $ — $ 58 $ 821 $ 1 $ 27 Year Ended December 31, 2020 2019 2018 Gross losses $ 42 $ 51 $ 12 Gross gains $ 6 $ 11 $ 22
Schedule of Estimated Fair Values and Carrying Values	The following table presents the estimated fair values and the carrying values (in millions): December 31, 2020 December 31, 2019 Carrying Fair Value Carrying Fair Value Convertible Senior Notes $ 1,971 $ 24,596 $ 3,729 $ 6,110 2025 Notes $ 1,785 $ 1,877 $ 1,782 $ 1,748 Solar asset-backed notes $ 1,115 $ 1,137 $ 1,155 $ 1,211 Solar loan-backed notes $ 146 $ 152 $ 175 $ 189

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	Our inventory consisted of the following (in millions): December 31, December 31, 2020 2019 Raw materials $ 1,508 $ 1,428 Work in process 493 362 Finished goods (1) 1,666 1,356 Service parts 434 406 Total $ 4,101 $ 3,552 (1) Finished goods inventory includes vehicles in transit to fulfill customer orders, new vehicles available for sale, used vehicles, energy storage products and Solar Roof products available for sale.

Solar Energy Systems, Net (Tabl

Solar Energy Systems, Net (Tables)	12 Months Ended
Solar Energy Systems, Net (Tables)	Dec. 31, 2020
Solar Energy Systems [Member]
Property Plant And Equipment [Line Items]
Components of Solar Energy Systems, Net	Solar energy systems, net, consisted of the following (in millions): December 31, December 31, 2020 2019 Solar energy systems in service $ 6,758 $ 6,682 Initial direct costs related to customer solar energy system lease acquisition costs 103 102 6,861 6,784 Less: accumulated depreciation and amortization (1) (955 ) (723 ) 5,906 6,061 Solar energy systems under construction 28 18 Solar energy systems pending interconnection 45 59 Solar energy systems, net (2) $ 5,979 $ 6,138 (1) Depreciation and amortization expense during the years ended December 31, 2020, 2019 and 2018 was $232 million, $227 million and $276 million, respectively. (2) As of December 31, 2020 and 2019, solar energy systems, net, included $36 million of gross finance leased assets with accumulated depreciation and amortization of $7 million and $6 million, respectively.

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
Property, Plant and Equipment, Net (Tables)	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Schedule of Property, Plant and Equipment, Net	Our property, plant and equipment, net, consisted of the following (in millions): December 31, December 31, 2020 2019 Machinery, equipment, vehicles and office furniture $ 8,493 $ 7,167 Tooling 1,811 1,493 Leasehold improvements 1,421 1,087 Land and buildings 3,662 3,024 Computer equipment, hardware and software 856 595 Construction in progress 1,621 764 17,864 14,130 Less: Accumulated depreciation (5,117 ) (3,734 ) Total $ 12,747 $ 10,396

Accrued Liabilities and Other (

Accrued Liabilities and Other (Tables)	12 Months Ended
Accrued Liabilities and Other (Tables)	Dec. 31, 2020
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities and Other Current Liabilities	As of December 31, 2020 and 2019, accrued liabilities and other current liabilities consisted of the following (in millions): December 31, December 31, 2020 2019 Accrued purchases (1) $ 901 $ 638 Taxes payable (2) 777 611 Payroll and related costs 654 466 Accrued warranty reserve, current portion 479 344 Sales return reserve, current portion 417 272 Operating lease liabilities, current portion 286 228 Accrued interest 77 86 Resale value guarantees, current portion 23 317 Other current liabilities 241 260 Total $ 3,855 $ 3,222 (1) Accrued purchases primarily reflects receipts of goods and services that we had not been invoiced yet. As we are invoiced for these goods and services, this balance will reduce and accounts payable will increase. (2) Taxes payable includes value added tax, sales tax, property tax, use tax and income tax payables.

Other Long-Term Liabilities (Ta

Other Long-Term Liabilities (Tables)	12 Months Ended
Other Long-Term Liabilities (Tables)	Dec. 31, 2020
Other Liabilities [Abstract]
Schedule of Other Long-term Liabilities	As of December 31, 2020 and 2019, other long-term liabilities consisted of the following (in millions): December 31, December 31, 2020 2019 Operating lease liabilities $ 1,254 $ 956 Accrued warranty reserve 989 745 Sales return reserve 500 545 Deferred tax liability 151 66 Resale value guarantees 19 36 Other non-current liabilities 417 343 Total other long-term liabilities $ 3,330 $ 2,691

Debt (Tables)

Debt (Tables)	12 Months Ended
Debt (Tables)	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Debt and Finance Leases	The following is a summary of our debt and finance leases as of December 31, 2020 (in millions): Unpaid Unused Net Carrying Value Principal Committed Contractual Contractual Current Long-Term Balance Amount (1) Interest Rates Maturity Date Recourse debt: 2021 Notes $ 419 — 422 — 1.25 % March 2021 2022 Notes 115 366 503 — 2.375 % March 2022 2024 Notes 171 856 1,282 — 2.00 % May 2024 2025 Notes — 1,785 1,800 — 5.30 % August 2025 Credit Agreement — 1,895 1,895 278 3.3 % July 2023 Solar Bonds and other Loans 4 49 55 — 3.6%-5.8 % January 2021 - January 2031 Total recourse debt 709 4,951 5,957 278 Non-recourse debt: Automotive Asset-backed Notes 777 921 1,705 — 0.6%-7.9 % August 2021-August 2024 Solar Asset-backed Notes 39 1,076 1,141 — 3.0%-7.7 % September 2024-February 2048 China Loan Agreements — 616 616 1,372 4.0 % June 2021-December 2024 Cash Equity Debt 18 408 439 — 5.3%-5.8 % July 2033-January 2035 Solar Loan-backed Notes 13 133 152 — 4.8%-7.5 % September 2048-September 2049 Warehouse Agreements 37 257 294 806 1.7%-1.8 % September 2022 Solar Term Loan 151 — 151 — 3.7 % January 2021 Automotive Lease-backed Credit Facilities 14 19 33 153 1.9%-5.9 % September 2022-November 2022 Solar Revolving Credit Facility and other Loans — 81 81 23 2.7%-5.1 % June 2022-February 2033 Total non-recourse debt 1,049 3,511 4,612 2,354 Total debt 1,758 8,462 $ 10,569 $ 2,632 Finance leases 374 1,094 Total debt and finance leases $ 2,132 $ 9,556 The following is a summary of our debt and finance leases as of December 31, 2019 (in millions): Unpaid Unused Net Carrying Value Principal Committed Contractual Contractual Current Long-Term Balance Amount (1) Interest Rates Maturity Date Recourse debt: 2021 Notes $ — $ 1,304 $ 1,380 $ — 1.25 % March 2021 2022 Notes — 902 978 — 2.375 % March 2022 2024 Notes — 1,383 1,840 — 2.00 % May 2024 2025 Notes — 1,782 1,800 — 5.3 % August 2025 Credit Agreement 141 1,586 1,727 499 2.7%-4.8 % June 2020-July 2023 Zero-Coupon Convertible Senior Notes due in 2020 97 — 103 — 0.0 % December 2020 Solar Bonds and other Loans 15 53 70 — 3.6%-5.8 % March 2020-January 2031 Total recourse debt 253 7,010 7,898 499 Non-recourse debt: Automotive Asset-backed Notes 573 997 1,577 — 2.0%-7.9 % February 2020- May 2023 Solar Asset-backed Notes 32 1,123 1,183 — 4.0%-7.7 % September 2024-February 2048 China Loan Agreements 444 297 741 1,542 3.7%-4.0 % September 2020-December 2024 Cash Equity Debt 10 430 454 — 5.3%-5.8 % July 2033-January 2035 Solar Loan-backed Notes 11 164 182 — 4.8%-7.5 % September 2048-September 2049 Warehouse Agreements 21 146 167 933 3.1%-3.6 % September 2021 Solar Term Loans 8 152 161 — 5.4 % January 2021 Automotive Lease-backed Credit Facility 24 16 40 — 4.2%-5.9 % November 2022 Solar Revolving Credit Facility and other Loans 23 67 89 6 4.5%-7.4 % March 2020-June 2022 Total non-recourse debt 1,146 3,392 4,594 2,481 Total debt 1,399 10,402 $ 12,492 $ 2,980 Finance leases 386 1,232 Total debt and finance leases $ 1,785 $ 11,634 (1) There are no restrictions on draw-down or use for general corporate purposes with respect to any available committed funds under our credit facilities and financing funds, except certain specified conditions prior to draw-down, including pledging to our lenders sufficient amounts of qualified receivables, inventories, leased vehicles and our interests in those leases, solar energy systems and the associated customer contracts, our interests in financing funds or various other assets and as may be further described below.
Schedule of Interest Expense	The following table presents the interest expense related to the contractual interest coupon, the amortization of debt issuance costs, the amortization of debt discounts and losses on extinguishment of debt Year Ended December 31, 2020 2019 2018 Contractual interest coupon $ 73 $ 65 $ 43 Amortization of debt issuance costs 7 7 7 Amortization of debt discounts 173 148 123 Losses on extinguishment of debt 105 — — Total $ 358 $ 220 $ 173
Schedule of Future Principal Maturities of Debt	The future scheduled principal maturities of debt as of December 31, 2020 were as follows (in millions): Recourse debt Non-recourse debt Total 2021 $ 760 $ 1,058 $ 1,818 2022 427 1,508 1,935 2023 1,895 511 2,406 2024 1,068 783 1,851 2025 1,804 175 1,979 Thereafter 3 577 580 Total $ 5,957 $ 4,612 $ 10,569

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2020
Leases [Abstract]
Schedule of Operating and Financing Leases Presented in Balance Sheets	The balances for the operating and finance leases where we are the lessee are presented as follows (in millions) within our consolidated balance sheet: December 31, 2020 December 31, 2019 Operating leases: Operating lease right-of-use assets $ 1,558 $ 1,218 Accrued liabilities and other $ 286 $ 228 Other long-term liabilities 1,254 956 Total operating lease liabilities $ 1,540 $ 1,184 Finance leases: Solar energy systems, net $ 29 $ 30 Property, plant and equipment, net 1,465 1,600 Total finance lease assets $ 1,494 $ 1,630 Current portion of long-term debt and finance leases $ 374 $ 386 Long-term debt and finance leases, net of current portion 1,094 1,232 Total finance lease liabilities $ 1,468 $ 1,618
Schedule of Components of Lease Expense and Other Information Related to Leases	The components of lease expense are as follows (in millions) within our consolidated statements of operations: Year Ended December 31, 2020 December 31, 2019 Operating lease expense: Operating lease expense (1) $ 451 $ 426 Finance lease expense: Amortization of leased assets $ 348 $ 299 Interest on lease liabilities 100 104 Total finance lease expense $ 448 $ 403 Total lease expense $ 899 $ 829 (1) Includes short-term leases and variable lease costs, which are immaterial. Other information related to leases where we are the lessee is as follows: December 31, 2020 December 31, 2019 Weighted-average remaining lease term: Operating leases 6.2 years 6.2 years Finance leases 4.9 years 3.9 years Weighted-average discount rate: Operating leases 5.8 % 6.5 % Finance leases 6.5 % 6.5 %
Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases where we are the lessee is as follows (in millions) Year Ended December 31, 2020 December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 456 $ 396 Operating cash outflows from finance leases (interest payments) $ 100 $ 104 Financing cash outflows from finance leases $ 338 $ 321 Leased assets obtained in exchange for finance lease liabilities $ 188 $ 616 Leased assets obtained in exchange for operating lease liabilities $ 553 $ 202
Schedule of Maturities of Operating and Finance Lease Liabilities	As of December 31, 2020 (in millions): Operating Finance Leases Leases 2021 $ 366 $ 462 2022 327 446 2023 279 412 2024 245 299 2025 204 9 Thereafter 425 7 Total minimum lease payments 1,846 1,635 Less: Interest 306 167 Present value of lease obligations 1,540 1,468 Less: Current portion 286 374 Long-term portion of lease obligations $ 1,254 $ 1,094
Maturities of Operating Lease and Sales-Type Lease Receivables from Customers	Operating Lease and Sales-type Lease Receivables We are the lessor of certain vehicle and solar energy system arrangements as described in Note 2, Summary of Significant Accounting Policies As of December 31, 2020, maturities of our operating lease and sales-type lease receivables from customers for each of the next five years and thereafter were as follows (in millions): Operating Sales-type Leases Leases 2021 $ 774 $ 21 2022 594 21 2023 351 21 2024 206 30 2025 191 5 Thereafter 2,102 4 Gross lease receivables $ 4,218 $ 102
Schedule of Lease Receivables Relating to Sales-Type Leases	Net Investment in Sales-type Leases Net investment in sales-type leases, which is the sum of the present value of the future contractual lease payments, is presented on the consolidated balance sheet as a component of prepaid expenses and other current assets for the current portion and as other assets for the long-term portion. W e introduced sales-type leasing programs in volume during the third quarter of 2020 and therefore have no associated balances as of December 31, 2019. December 31, 2020 Gross lease receivables $ 102 Unearned interest income (11 ) Net investment in sales-type leases $ 91 Reported as: Prepaid expenses and other current assets $ 17 Other assets 74 Net investment in sales-type leases $ 91

Equity Incentive Plans (Tables)

Equity Incentive Plans (Tables)	12 Months Ended
Equity Incentive Plans (Tables)	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option and RSU Activity	The following table summarizes our stock option and RSU activity: Stock Options RSUs Weighted- Weighted- Weighted- Average Aggregate Average Number of Average Remaining Intrinsic Number Grant Options Exercise Contractual Value of RSUs Date Fair (in Price Life (years) (in (in Value Balance, December 31, 2019 (1) 149,974 $ 55.90 24,031 $ 58.21 Granted 4,780 $ 421.73 6,876 $ 300.51 Exercised or released (6,815 ) $ 44.11 (9,620 ) $ 72.26 Cancelled (1,006 ) $ 68.67 (2,498 ) $ 82.31 Balance, December 146,933 $ 68.26 6.08 $ 93.66 18,789 $ 136.49 Vested and expected December 31, 2020 101,617 $ 69.04 5.80 $ 64.69 18,778 $ 136.53 Exercisable and vested, December 31, 2020 66,205 $ 46.88 4.89 $ 43.61 (1) Prior period results have been adjusted to give effect to the Stock Split. See Note 1, Overview
Schedule of Fair Value of Stock Option Award and ESPP on Grant Date	We use the fair value method in recognizing stock-based compensation expense. Under the fair value method, we estimate the fair value of each stock option award with service or service and performance conditions and the ESPP on the grant date generally using the Black-Scholes option pricing model. The weighted-average assumptions used in the Black-Scholes model for stock options are as follows: Year Ended December 31, 2020 2019 2018 Risk-free interest rate 0.26 % 2.4 % 2.5 % Expected term (in years) 3.9 4.5 4.7 Expected volatility 69 % 48 % 42 % Dividend yield 0.0 % 0.0 % 0.0 % Grant date fair value per share (1) $ 216.14 $ 22.32 $ 24.38 (1) Prior period results have been adjusted to give effect to the Stock Split. See Note 1, Overview
Summary of Operational Milestone Based on Revenue or Adjusted EBITDA	The achievement status of the operational milestones as of December 31, 2020 was as follows: Total Annualized Revenue Annualized Adjusted EBITDA Milestone (in billions) Achievement Status Milestone (in billions) Achievement Status $ 20.0 Achieved and certified $ 1.5 Achieved and certified $ 35.0 Probable $ 3.0 Achieved and certified $ 55.0 - $ 4.5 Achieved and certified $ 75.0 - $ 6.0 Probable $ 100.0 - $ 8.0 Probable $ 125.0 - $ 10.0 - $ 150.0 - $ 12.0 - $ 175.0 - $ 14.0 -
Summary of Stock-Based Compensation Expense	The following table summarizes our stock-based compensation expense by line item in the consolidated statements of operations (in millions): Year Ended December 31, 2020 2019 2018 Cost of revenues $ 281 $ 128 $ 109 Research and development 346 285 261 Selling, general and administrative 1,107 482 375 Restructuring and other — 3 4 Total $ 1,734 $ 898 $ 749

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Income (Loss) before Provision For Income Taxes	Year Ended December 31, 2020 2019 2018 Domestic $ (198 ) $ (287 ) $ (412 ) Noncontrolling interest and redeemable noncontrolling interest 141 87 (87 ) Foreign 1,211 (465 ) (506 ) Income (loss) before income taxes $ 1,154 $ (665 ) $ (1,005 )
Components of Provision for Income Taxes	The components of the provision for income taxes for the years ended December 31, 2020, 2019 and 2018 consisted of the following (in millions): Year Ended December 31, 2020 2019 2018 Current: Federal $ — $ — $ (1 ) State 4 5 3 Foreign 248 86 24 Total current 252 91 26 Deferred: Federal — (4 ) — State — — — Foreign 40 23 32 Total deferred 40 19 32 Total provision for income taxes $ 292 $ 110 $ 58
Schedule of Deferred Tax Assets (Liabilities)	Deferred tax assets (liabilities) as of December 31, 2020 and 2019 consisted of the following (in millions): December 31, December 31, 2020 2019 Deferred tax assets: Net operating loss carry-forwards $ 2,172 $ 1,846 Research and development credits 624 486 Other tax credits 168 126 Deferred revenue 450 301 Inventory and warranty reserves 315 243 Stock-based compensation 98 102 Operating lease right-of-use liabilities 335 290 Deferred GILTI tax assets 581 — Accruals and others 205 16 Total deferred tax assets 4,948 3,410 Valuation allowance (2,930 ) (1,956 ) Deferred tax assets, net of valuation allowance 2,018 1,454 Deferred tax liabilities: Depreciation and amortization (1,488 ) (1,185 ) Investment in certain financing funds (198 ) (17 ) Operating lease right-of-use assets (305 ) (263 ) Deferred revenue (50 ) — Other (61 ) (24 ) Total deferred tax liabilities (2,102 ) (1,489 ) Deferred tax liabilities, net of valuation allowance and deferred tax assets $ (84 ) $ (35 )
Schedule of Reconciliation of Taxes at Federal Statutory Rate to Provision for Income Taxes	The reconciliation of taxes at the federal statutory rate to our provision for income taxes for the years ended December 31, 2020, 2019 and 2018 was as follows (in millions): Year Ended December 31, 2020 2019 2018 Tax at statutory federal rate $ 242 $ (139 ) $ (211 ) State tax, net of federal benefit 4 5 3 Nondeductible executive compensations 184 62 39 Other nondeductible expenses 52 32 26 Excess tax benefits related to stock based compensation (666 ) (7 ) (44 ) Foreign income rate differential 33 189 161 U.S. tax credits (181 ) (107 ) (80 ) Noncontrolling interests and redeemable noncontrolling interests adjustment 5 (29 ) 32 GILTI inclusion 133 — — Convertible debt — (4 ) — Unrecognized tax benefits 1 17 1 Change in valuation allowance 485 91 131 Provision for income taxes $ 292 $ 110 $ 58
Schedule of Changes to Gross Unrecognized Tax Benefits	The changes to our gross unrecognized tax benefits were as follows (in millions): December 31, 2017 $ 199 Decreases in balances related to prior year tax positions (6 ) Increases in balances related to current year tax positions 60 December 31, 2018 253 Decreases in balances related to prior year tax positions (39 ) Increases in balances related to current year tax positions 59 December 31, 2019 273 Increases in balances related to prior year tax positions 66 Increases in balances related to current year tax positions 41 December 31, 2020 $ 380

Variable Interest Entity Arra_2

Variable Interest Entity Arrangements (Tables)	12 Months Ended
Variable Interest Entity Arrangements (Tables)	Dec. 31, 2020
Variable Interest Entity Disclosure [Abstract]
Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets	The aggregate carrying values of the VIEs’ assets and liabilities, after elimination of any intercompany transactions and balances, in the consolidated balance sheets were as follows (in millions): December 31, December 31, 2020 2019 Assets Current assets Cash and cash equivalents $ 87 $ 106 Accounts receivable, net 28 27 Prepaid expenses and other current assets 105 100 Total current assets 220 233 Operating lease vehicles, net — 1,183 Solar energy systems, net 4,749 5,030 Other non-current assets 182 156 Total assets $ 5,151 $ 6,602 Liabilities Current liabilities Accrued liabilities and other $ 63 $ 80 Deferred revenue 11 78 Customer deposits 14 9 Current portion of debt and finance leases 797 608 Total current liabilities 885 775 Deferred revenue, net of current portion 168 264 Debt and finance leases, net of current portion 1,346 1,516 Other long-term liabilities 19 22 Total liabilities $ 2,418 $ 2,577

Lease Pass-Through Financing _2

Lease Pass-Through Financing Obligation (Tables)	12 Months Ended
Lease Pass-Through Financing Obligation (Tables)	Dec. 31, 2020
Lease Pass Through Financing Obligation [Abstract]
Schedule of Future Minimum Lease Payments to be Received for Operating Leases	As of December 31, 2020, the future minimum master lease payments to be received from investors, for each of the next five years and thereafter, were as follows (in millions): 2021 $ 41 2022 33 2023 26 2024 18 2025 27 Thereafter 423 Total $ 568

Segment Reporting and Informa_2

Segment Reporting and Information about Geographic Areas (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Total Revenues and Gross Profit by Reportable Segment	The following table presents revenues and gross profit by reportable segment (in millions): Year Ended December 31, 2020 2019 2018 Automotive segment Revenues $ 29,542 $ 23,047 $ 19,906 Gross profit $ 6,612 $ 3,879 $ 3,852 Energy generation and storage segment Revenues $ 1,994 $ 1,531 $ 1,555 Gross profit $ 18 $ 190 $ 190
Schedule of Revenues by Geographic Area	The following table presents revenues by geographic area based on the sales location of our products (in millions): Year Ended December 31, 2020 2019 2018 United States $ 15,207 $ 12,653 $ 14,872 China 6,662 2,979 1,757 Other 9,667 8,946 4,832 Total $ 31,536 $ 24,578 $ 21,461
Schedule of Long-Lived Assets by Geographic Area	The following table presents long-lived assets by geographic area (in millions): December 31, December 31, 2020 2019 United States $ 15,989 $ 15,644 International 2,737 890 Total $ 18,726 $ 16,534

Quarterly Results of Operatio_2

Quarterly Results of Operations (Tables)	12 Months Ended
Quarterly Results of Operations (Tables)	Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Schedule of Selected Quarterly Results of Operations	The following table presents selected quarterly results of operations data for the years ended December 31, 2020 and 2019 (in millions, except per share amounts): Three Months Ended March 31 June 30 September 30 December 31 2020 Total revenues $ 5,985 $ 6,036 $ 8,771 $ 10,744 Gross profit $ 1,234 $ 1,267 $ 2,063 $ 2,066 Net income attributable to common stockholders $ 16 $ 104 $ 331 $ 270 Net income per share of common stock attributable to common stockholders, basic (1) $ 0.02 $ 0.11 $ 0.32 $ 0.28 Net income per share of common stock attributable to common stockholders, diluted (1) $ 0.02 $ 0.10 $ 0.27 $ 0.24 2019 Total revenues $ 4,541 $ 6,350 $ 6,303 $ 7,384 Gross profit $ 566 $ 921 $ 1,191 $ 1,391 Net (loss) income attributable to common stockholders $ (702 ) $ (408 ) $ 143 $ 105 Net (loss) income per share of common stock attributable to common stockholders, basic (1) $ (0.82 ) $ (0.46 ) $ 0.16 $ 0.12 Net (loss) income per share of common stock attributable to common stockholders, diluted (1) $ (0.82 ) $ (0.46 ) $ 0.16 $ 0.11 (1) Prior period results have been adjusted to reflect the Stock Split. See Note 1, Overview

Overview - Additional Informati

Overview - Additional Information (Detail) $ in Millions		Dec. 11, 2020USD ($)shares	Dec. 08, 2020USD ($)	Sep. 09, 2020USD ($)shares	Sep. 01, 2020USD ($)	Aug. 10, 2020	Feb. 19, 2020USD ($)shares	Dec. 31, 2020USD ($)Segmentshares	Dec. 31, 2019USD ($)
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of operating segment \| Segment								2
Number of reportable segment \| Segment								2
Number of shares issued in public offering \| shares							15,200,000
Stock split ratio						5		5
Stock split, dividend description								five-for-one stock split effected in the form of a stock dividend in August 2020
Proceeds from issuances of common stock in public offerings, net of issuance costs							$ 2,310	$ 12,269	$ 848
Common stock public offering issuance costs							$ 28
Common stock issuance value								$ 12,269
Common Stock [Member]
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of shares issued in public offering \| shares	[1]							34,000,000
Common stock issuance value	[1]							$ 0
At-the-Market Offering Program [Member] \| Common Stock [Member]
Schedule Of Organization Consolidation And Presentation Of Financial Statements [Line Items]
Proceeds from issuances of common stock in public offerings, net of issuance costs		$ 5,000		$ 5,000
Common stock issuance value			$ 5,000		$ 5,000
Sale of common stock, number of shares \| shares		7,915,589		11,141,562
Net proceeds from Issuance of common stock		$ 4,990		$ 4,970
Sales agents? commissions		13		25
Other offering costs		$ 1		$ 1

[1]	Prior period results have been adjusted to reflect the five-for-one stock split effected in the form of a stock dividend in August 2020. See Note 1, Overview

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue by Major Source (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation Of Revenue [Line Items]
Leasing revenues									$ 1,052	$ 869	$ 883
Total revenues	$ 10,744	$ 8,771	$ 6,036	$ 5,985	$ 7,384	$ 6,303	$ 6,350	$ 4,541	31,536	24,578	21,461
Automotive Regulatory Credits [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									1,580	594	419
Services and Other [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									2,306	2,226	1,391
Sales and Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									29,967	23,178	20,079
Automotive [Member] \| Automotive Sales without Resale Value Guarantee [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									24,053	19,212	15,810
Automotive [Member] \| Automotive Sales with Resale Value Guarantee [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									551	146	1,403
Automotive [Member] \| Automotive Regulatory Credits [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									1,580	594	419
Automotive [Member] \| Automotive Leasing [Member]
Disaggregation Of Revenue [Line Items]
Leasing revenues									1,052	869	883
Energy Generation and Storage [Member]
Disaggregation Of Revenue [Line Items]
Total revenues									1,994	1,531	1,555
Energy Generation and Storage [Member] \| Energy Generation and Storage Sales [Member]
Disaggregation Of Revenue [Line Items]
Total revenues from sales and services									1,477	1,000	1,056
Energy Generation and Storage [Member] \| Energy Generation and Storage Leasing [Member]
Disaggregation Of Revenue [Line Items]
Leasing revenues									$ 517	$ 531	$ 499

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue by Major Source (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Automotive [Member] \| Automotive Sales with Resale Value Guarantee, Pricing Adjustments [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 72	$ 555

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Detail)	Jan. 01, 2021USD ($)	Dec. 31, 2020USD ($)Customer	Dec. 31, 2019USD ($)Customer	Dec. 31, 2018USD ($)	Jan. 01, 2020USD ($)
Summary Of Significant Accounting Policies [Line Items]
Reduction in automotive sales revenues from buyback options		$ 72,000,000
Reduction in cost of automotive sales from buyback options		42,000,000
Reduction in gross profit from buyback options		30,000,000
Total sales return reserve from buyback options		703,000,000	$ 639,000,000
Sales return reserve from short term buyback options		202,000,000	93,000,000
Deferred revenue recognized out of prior period balance		283,000,000	220,000,000
Deferred revenue recognized in next 12 months		1,130,000,000
Revenue recognized		(326,000,000)	(300,000,000)
Deferred revenue		1,926,000,000	1,472,000,000	$ 883,000,000
Leasing revenue recognized		1,052,000,000	869,000,000	883,000,000
Maximum repurchase price of vehicles under resale value arrangement		42,000,000	214,000,000
Resale value exercisable by leasing partners		$ 23,000,000
Sales-type lease term		48 months
Sales-type leasing revenue		$ 120,000,000
Sales-type leasing cost of revenue		$ 87,000,000
Number of years for loans payable		30 years
Allowance for credit losses		$ 45,000,000
MyPower customer notes receivable, net of allowance for credit losses		334,000,000	402,000,000
MyPower customer notes receivable, net of allowance for credit losses, current		9,000,000	$ 9,000,000
Past due notes receivable		0
Non-accrual notes receivable		$ 0
Number of customers representing more than ten percentage of accounts receivable \| Customer		0	0
Accounts receivable from OEM customers excess percentage		10.00%	10.00%
Gross cost of operating lease vehicles		$ 3,540,000,000	$ 2,850,000,000
Net accumulated depreciation related to leased vehicles		$ 446,000,000	406,000,000
Operating lease description		were accounted for as operating leases in accordance with ASC 840. Under ASC 840, to determine lease classification, we evaluated the lease terms to determine whether there was a transfer of ownership or bargain purchase option at the end of the lease, whether the lease term was greater than 75% of the useful life or whether the present value of the minimum lease payments exceeded 90% of the fair value at lease inception.
Minimum percentage of useful life for lease term		75.00%
Percentage of minimum lease payment of fair value		90.00%
Impairment of goodwill		$ 0	0	0
Net gains (losses) from foreign currency transaction		(114,000,000)	48,000,000	2,000,000
Capitalized interest		$ 48,000,000	$ 31,000,000
Software and Software Development Costs
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives		3 years
Solar Energy Systems [Member]
Summary Of Significant Accounting Policies [Line Items]
Product warranty description		a warranty on the installation and components of the energy generation and storage systems we sell for periods typically between 10 to 25 years.
Accounting Standards Update 2016-13 [Member]
Summary Of Significant Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted		true
Change in accounting principle, accounting standards update, adoption date		Jan. 1, 2020
Change in accounting principle accounting standards update immaterial effect		false
Accounting Standards Update 2020-06 [Member] \| Subsequent Event [Member]
Summary Of Significant Accounting Policies [Line Items]
Adjustments to additional paid in capital equity conversion component of convertible debt	$ 475,000,000
Debt discounts	269,000,000
Capitalized interest	45,000,000
Accounting Standards Update 2017-04 [Member]
Summary Of Significant Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted		true
Change in accounting principle, accounting standards update, adoption date		Jan. 1, 2020
Change in accounting principle accounting standards update immaterial effect		false
Accounting Standards Update 2018-15 [Member]
Summary Of Significant Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted		true
Change in accounting principle, accounting standards update, adoption date		Jan. 1, 2020
Change in accounting principle accounting standards update immaterial effect		false
Cumulative Effect Period Of Adoption Adjustment [Member] \| Accounting Standards Update 2016-13 [Member]
Summary Of Significant Accounting Policies [Line Items]
Allowance for credit losses					$ 37,000,000
2.00% Convertible Senior Notes due in 2024 [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate			2.00%
Adjustments to additional paid in capital equity conversion component of convertible debt			$ (491,000,000)
Convertible Senior Notes [Member] \| Accounting Standards Update 2020-06 [Member] \| Subsequent Event [Member]
Summary Of Significant Accounting Policies [Line Items]
Reduction in convertible debt	$ 50,000,000
Recourse debt [Member]
Summary Of Significant Accounting Policies [Line Items]
(Decrease) in net income (increase) in net loss attributable to common stockholders		$ 31,000,000	$ 8,000,000
Recourse debt [Member] \| 0.25% Convertible Senior Notes due in 2019 ("2019 Notes") [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate		0.25%
Maturity year		2019
Recourse debt [Member] \| 1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate		1.25%	1.25%
Maturity year		2021
Recourse debt [Member] \| 2.375% Convertible Senior Notes due in 2022 [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate		2.375%	2.375%
Maturity year		2022
Recourse debt [Member] \| 5.50% Convertible Senior Notes due in 2022 [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate		5.50%
Maturity year		2022
Recourse debt [Member] \| 2.00% Convertible Senior Notes due in 2024 [Member]
Summary Of Significant Accounting Policies [Line Items]
Interest Rate		2.00%	2.00%
Maturity year		2024
Customer Payments [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue		$ 206,000,000	$ 226,000,000
Customer Payments [Member] \| Energy Generation and Storage [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue recognized in next 12 months		6,000,000
Revenue recognized		34,000,000	41,000,000
Deferred revenue		187,000,000	156,000,000
Unbilled transaction price allocated to performance obligations, expected of more than one year		100,000,000
Rebates and Incentives [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue		29,000,000	36,000,000
Sales To Leasing Companies With Guarantee [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue		11,000,000	29,000,000
Leasing revenue recognized		77,000,000	186,000,000	332,000,000
Resale value guarantee		42,000,000	238,000,000
Net carrying amount of operating lease vehicles		$ 43,000,000	190,000,000
Gigafactory Texas with Travis [Member]
Summary Of Significant Accounting Policies [Line Items]
Agreement term		20 years
Grant funding amount received		$ 0
Gigafactory Texas With Del Valle Independent School [Member]
Summary Of Significant Accounting Policies [Line Items]
Agreement term		10 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Direct lease term		48 months
Sales-type lease term		72 months
Tax credit amount		$ 195,000,000	195,000,000
Maximum [Member] \| Solar energy systems leased and to be leased [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives		30 years
Maximum [Member] \| Gigafactory Nevada [Member]
Summary Of Significant Accounting Policies [Line Items]
Maximum eligible amount of transferable tax credits		$ 195,000,000
Maximum [Member] \| Gigafactory Texas with Travis [Member]
Summary Of Significant Accounting Policies [Line Items]
Grant funding equal percentage on property taxes paid by us		80.00%
Minimum [Member] \| Solar energy systems leased and to be leased [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives		1 year
Minimum [Member] \| Gigafactory Texas with Travis [Member]
Summary Of Significant Accounting Policies [Line Items]
Grant funding equal percentage on property taxes paid by us		70.00%
Deferred lease revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue		$ 752,000,000	532,000,000	393,000,000
Leasing revenue recognized		293,000,000	218,000,000
Automotive Regulatory Credits [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues		1,580,000,000	594,000,000	$ 419,000,000
Revenue recognized		$ 21,000,000	$ 140,000,000
Deferred revenue, recognition period		12 months

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Deferred Revenue Activity (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Deferred revenue on automotive sales with and without resale value guarantee— beginning of period	$ 1,472	$ 883
Additions	724	880
Net changes in liability for pre-existing contracts	56	9
Revenue recognized	(326)	(300)
Deferred revenue on automotive sales with and without resale value guarantee— end of period	$ 1,926	$ 1,472

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Additional Information (Detail1)	Dec. 31, 2020
Customer Payments [Member] \| Energy Generation and Storage [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Summary Of Significant Accounting Policies [Line Items]
Deferred revenue, expected to recognize period	27 years

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Schedule of Reconciliation of Basic to Diluted Weighted Average Shares Used in Computing Net Income (Loss) Per Share of Common Stock, as Adjusted to Give Effect to Stock Split (Detail) - shares shares in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Basic	[1]	933	887	853
Stock-based awards		66
Convertible senior notes		47
Warrants		37
Weighted average shares used in computing net income (loss) per share of common stock, diluted	[1]	1,083	887	853

[1]	Prior period results have been adjusted to reflect the five-for-one stock split effected in the form of a stock dividend in August 2020. See Note 1, Overview

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Schedule of Potentially Dilutive Shares that were Excluded from Computation of Diluted Net Income (Loss) per Share of Common Stock (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Stock-based awards [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net income (loss) per share	2	50	50
Convertible Senior Notes [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net income (loss) per share	1	5	7
Warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Potential common shares excluded from computation of net income (loss) per share			1

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Schedule of Cash and Cash Equivalents and Restricted Cash (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and cash equivalents	$ 19,384	$ 6,268	$ 3,686
Restricted cash included in prepaid expenses and other current assets	238	246	193
Restricted cash included in other non-current assets	279	269	398
Total as presented in the consolidated statements of cash flows	$ 19,901	$ 6,783	$ 4,277	$ 3,965

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Estimated Useful Lives of Respective Assets (Detail)	12 Months Ended
	Dec. 31, 2020
Minimum [Member] \| Solar energy systems leased and to be leased [Member]
Property Plant And Equipment [Line Items]
Solar energy systems in service	30 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Initial direct costs related to customer solar energy system lease acquisition costs	25 years
Maximum [Member] \| Solar energy systems leased and to be leased [Member]
Property Plant And Equipment [Line Items]
Solar energy systems in service	35 years

Summary of Significant Accou_13

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Related Assets (Detail)	12 Months Ended
	Dec. 31, 2020
Machinery, equipment, vehicles and office furniture [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	2 years
Machinery, equipment, vehicles and office furniture [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	12 years
Building and building improvements [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	15 years
Building and building improvements [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	30 years
Computer equipment and software [Member] \| Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	3 years
Computer equipment and software [Member] \| Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives of assets (in years)	10 years

Summary of Significant Accou_14

Summary of Significant Accounting Policies - Schedule of Accrued Warranty Activity (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Standard Product Warranty Disclosure [Abstract]
Accrued warranty—beginning of period	$ 1,089	$ 748	$ 402
Warranty costs incurred	(312)	(250)	(209)
Net changes in liability for pre-existing warranties, including expirations and foreign exchange impact	66	36	(26)
Additional warranty accrued from adoption of ASC 606			37
Provision for warranty	625	555	544
Accrued warranty—end of period	$ 1,468	$ 1,089	$ 748

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	May 16, 2019	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill		$ 207	$ 198
Maxwell Technologies, Inc. [Member]
Business Acquisition [Line Items]
Acquisition date	May 16, 2019
Business combination, common stock conversion basis		each issued and outstanding share of Maxwell common stock was converted into 0.0965 (the “Exchange Ratio”) shares of our common stock, as adjusted to give effect to the Stock Split.
Business combination, stock conversion ratio of shares	0.0965%
Purchase consideration	$ 207
Consideration transferred value of shares (as adjusted to stock split)	4,514,840
Acquisition share price (as adjusted to stock split)	$ 45.90
Goodwill	$ 79
Net assets assumed	$ 128
Other 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Purchase consideration			96
Purchase consideration paid in cash			80
Business acquisitions, intangible assets			36
Net assets assumed			9
Other 2019 Acquisitions [Member] \| Automotive Segment [Member]
Business Acquisition [Line Items]
Goodwill			$ 51
Other 2019 Acquisitions [Member] \| Purchased Technology [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Estimated useful lives			1 year
Other 2019 Acquisitions [Member] \| Purchased Technology [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Estimated useful lives			9 years

Business Combinations - Schedul

Business Combinations - Schedule of Fair Values of the Assets Acquired and the Liabilities Assumed (Detail) - USD ($) $ in Millions	May 16, 2019	Dec. 31, 2020	Dec. 31, 2019
Liabilities and equity assumed:
Goodwill		$ 207	$ 198
Maxwell Technologies, Inc. [Member]
Assets acquired:
Cash and cash equivalents	$ 32
Accounts receivable	24
Inventory	32
Property, plant and equipment, net	27
Operating lease right-of-use assets	10
Intangible assets	105
Prepaid expenses and other assets, current and non-current	3
Total assets acquired	233
Liabilities and equity assumed:
Accounts payable	(10)
Accrued liabilities and other	(28)
Debt and finance leases, current and non-current	(44)
Deferred revenue, current	(1)
Other long-term liabilities	(14)
Additional paid-in capital	(8)
Total liabilities and equity assumed	(105)
Net assets acquired	128
Goodwill	79
Total purchase price	$ 207

Business Combinations - Sched_2

Business Combinations - Schedule of Fair Value of the Identified Intangible Assets and their Useful Lives (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Intangible assets, Fair Value	$ 471	$ 510
Maxwell Technologies, Inc. [Member]
Business Acquisition [Line Items]
Intangible assets, Fair Value	105
Developed technology [Member] \| Maxwell Technologies, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets, Fair Value	$ 102
Useful Life (in years)	9 years
Customer relations [Member] \| Maxwell Technologies, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets, Fair Value	$ 2
Useful Life (in years)	9 years
Trade names [Member] \| Maxwell Technologies, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived intangible assets, Fair Value	$ 1
Useful Life (in years)	10 years

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Increased to goodwill	$ 9,000,000
Goodwill	207,000,000	$ 198,000,000
Accumulated impairment losses	0	0
Amortization expense	$ 51,000,000	$ 44,000,000	$ 66,000,000

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Summary of Acquired Intangible Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Acquired Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount	$ 456	$ 445
Finite-lived intangible assets, Accumulated Amortization	(162)	(113)
Finite-lived intangible assets, Other	4	2
Finite-lived intangible assets, Net Carrying Amount	298	334
Indefinite-lived intangible assets, Gross Carrying Amount	15	65
Indefinite-lived intangible assets, Other		(60)
Indefinite-lived intangible assets, Net Carrying Amount	15	5
Intangible Assets, Gross Carrying Amount	471	510
Intangible assets, Other	4	(58)
Intangible Assets, Net Carrying Amount	313	339
Gigafactory Nevada Water Rights [Member]
Acquired Intangible Assets [Line Items]
Indefinite-lived intangible assets, Gross Carrying Amount	15	5
Indefinite-lived intangible assets, Net Carrying Amount	15	5
In-Process Research and Development (?IPR&D?) [Member]
Acquired Intangible Assets [Line Items]
Indefinite-lived intangible assets, Gross Carrying Amount		60
Indefinite-lived intangible assets, Other		(60)
Developed Technology [Member]
Acquired Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount	302	291
Finite-lived intangible assets, Accumulated Amortization	(111)	(72)
Finite-lived intangible assets, Other	3	1
Finite-lived intangible assets, Net Carrying Amount	194	220
Trade names [Member]
Acquired Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount	3	3
Finite-lived intangible assets, Accumulated Amortization	(1)	(1)
Finite-lived intangible assets, Other		1
Finite-lived intangible assets, Net Carrying Amount	2	3
Favorable Contracts and Leases, Net [Member]
Acquired Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount	113	113
Finite-lived intangible assets, Accumulated Amortization	(32)	(24)
Finite-lived intangible assets, Net Carrying Amount	81	89
Other [Member]
Acquired Intangible Assets [Line Items]
Finite-lived intangible assets, Gross Carrying Amount	38	38
Finite-lived intangible assets, Accumulated Amortization	(18)	(16)
Finite-lived intangible assets, Other	1
Finite-lived intangible assets, Net Carrying Amount	$ 21	$ 22

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Total Future Amortization Expense for Finite-lived Intangible Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
2021	$ 51
2022	50
2023	44
2024	29
2025	29
Thereafter	95
Finite-lived intangible assets, Net Carrying Amount	$ 298	$ 334

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total	$ 13,905	$ 1,606
Money market funds (Cash and cash equivalents) [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	13,847	1,632
Interest Rate Swap Assets (Liabilities) [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value		1
Financial liabilities, Fair Value	58	(27)
Level I [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total	13,847	1,632
Level I [Member] \| Money market funds (Cash and cash equivalents) [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value	13,847	1,632
Level II [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total	58	(26)
Level II [Member] \| Interest Rate Swap Assets (Liabilities) [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial assets, Fair Value		1
Financial liabilities, Fair Value	$ 58	$ (27)

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Schedule of Interest Rate Swaps Outstanding (Detail) - Interest Rate Swaps [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Aggregate Notional Amount	$ 554	$ 821
Gross Asset at Fair Value		1
Gross Liability at Fair Value	58	27
Gross losses	42	51	$ 12
Gross gains	$ 6	$ 11	$ 22

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
2024 Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate		2.00%
Recourse debt [Member] \| 5.30% Senior Notes due in 2025 ("2025 Notes") [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	5.30%	5.30%
Maturity Date	Aug. 31, 2025	Aug. 31, 2025
Recourse debt [Member] \| Zero Coupon Convertible Senior Notes due in 2020 ("2020 Notes") [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	0.00%	0.00%
Maturity Date	Dec. 31, 2020
Recourse debt [Member] \| 5.50% Convertible Senior Notes due in 2022 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	5.50%
Maturity year	2022
Recourse debt [Member] \| 2021 Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	1.25%	1.25%
Maturity year	2021
Maturity Date	Mar. 31, 2021
Recourse debt [Member] \| 2022 Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	2.375%	2.375%
Maturity year	2022
Maturity Date	Mar. 31, 2022
Recourse debt [Member] \| 2024 Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Interest Rate	2.00%	2.00%
Maturity year	2024
Maturity Date	May 31, 2024

Fair Value of Financial Instr_6

Fair Value of Financial Instruments - Schedule of Estimated Fair Values and Carrying Values (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Carrying Value	$ 8,462	$ 10,402
Convertible Senior Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Carrying Value	1,971	3,729
Fair Value	24,596	6,110
2025 Notes
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Carrying Value	1,785	1,782
Fair Value	1,877	1,748
Solar asset-backed notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Carrying Value	1,115	1,155
Fair Value	1,137	1,211
Solar Loan-backed Notes [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Carrying Value	146	175
Fair Value	$ 152	$ 189

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 1,508	$ 1,428
Work in process	493	362
Finished goods	1,666	1,356
Service parts	434	406
Total	$ 4,101	$ 3,552

Inventory - Additional Informat

Inventory - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Inventory [Line Items]
Inventory write-downs	$ 202	$ 193	$ 85
Cost of Revenues [Member]
Inventory [Line Items]
Inventory write-downs	$ 145	$ 138	$ 78

Solar Energy Systems, Net - Com

Solar Energy Systems, Net - Components of Solar Energy Systems, Net (Detail) - Solar Energy Systems [Member] - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Solar energy systems in service	$ 6,758	$ 6,682
Initial direct costs related to customer solar energy system lease acquisition costs	103	102
Solar energy systems, gross	6,861	6,784
Less: accumulated depreciation and amortization	(955)	(723)
Solar energy systems, gross, less accumulated depreciation and amortization	5,906	6,061
Solar energy systems under construction	28	18
Solar energy systems pending interconnection	45	59
Solar energy systems, net	$ 5,979	$ 6,138

Solar Energy Systems, Net - C_2

Solar Energy Systems, Net - Components of Solar Energy Systems, Net (Parenthetical) (Detail) - Solar Energy Systems [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Finance Leased Assets [Line Items]
Depreciation and amortization expense	$ 232	$ 227	$ 276
Gross finance leased assets	36	36
Accumulated depreciation and amortization on finance leased assets	$ 7	$ 6

Property, Plant and Equipment_3

Property, Plant and Equipment, Net - Schedule of Property, Plant and Equipment, Net (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 17,864	$ 14,130
Less: Accumulated depreciation	(5,117)	(3,734)
Property, plant and equipment, net	12,747	10,396
Machinery, equipment, vehicles and office furniture [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	8,493	7,167
Tooling [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	1,811	1,493
Leasehold improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	1,421	1,087
Land and buildings [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	3,662	3,024
Computer equipment, hardware and software [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	856	595
Construction in progress [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 1,621	$ 764

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Interest expense capitalized	$ 48	$ 31
Depreciation expense	1,570	1,370	$ 1,110
Gross finance leased assets	2,280	2,080
Accumulated depreciation on property and equipment under finance leases	816	483
Property, plant and equipment, net	12,747	10,396
Incentives for making manufacturing equipment investments	122	85
Incentives received in cash	123	46
Incentives received in form of assets and services		39
Production Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, net	$ 1,770	$ 1,730

Accrued Liabilities and Other -

Accrued Liabilities and Other - Schedule of Accrued Liabilities and Other Current Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Payables And Accruals [Abstract]
Accrued purchases	$ 901	$ 638
Taxes payable	777	611
Payroll and related costs	654	466
Accrued warranty reserve, current portion	479	344
Sales return reserve, current portion	417	272
Operating lease liabilities, current portion	286	228
Accrued interest	77	86
Resale value guarantees, current portion	23	317
Other current liabilities	241	260
Total	$ 3,855	$ 3,222

Other Long-Term Liabilities - S

Other Long-Term Liabilities - Schedule of Other Long-term Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Other Liabilities Noncurrent [Abstract]
Operating lease liabilities	$ 1,254	$ 956
Accrued warranty reserve	989	745
Sales return reserve	500	545
Deferred tax liability	151	66
Resale value guarantees	19	36
Other non-current liabilities	417	343
Total other long-term liabilities	$ 3,330	$ 2,691

Debt - Summary of Debt and Fina

Debt - Summary of Debt and Finance Lease (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 1,758	$ 1,399
Net Carrying Value, Long-Term	8,462	10,402
Unpaid Principal Balance	10,569	12,492
Unused Committed Amount	2,632	2,980
Net Carrying Value Finance leases, Current	374	386
Net Carrying Value Finance leases, Long-Term	1,094	1,232
Current portion of debt and finance leases	2,132	1,785
Net Carrying Value Total debt and finance leases, Long-Term	9,556	$ 11,634
2024 Notes [Member]
Debt Instrument [Line Items]
Contractual Interest Rates		2.00%
5.30% Senior Notes due in 2025 ("2025 Notes") [Member]
Debt Instrument [Line Items]
Net Carrying Value, Long-Term	1,785	$ 1,782
Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Long-Term	1,115	1,155
Solar Loan-backed Notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Long-Term	146	175
Recourse debt [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	709	253
Net Carrying Value, Long-Term	4,951	7,010
Unpaid Principal Balance	5,957	7,898
Unused Committed Amount	278	499
Recourse debt [Member] \| 1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	419
Net Carrying Value, Long-Term		1,304
Unpaid Principal Balance	$ 422	$ 1,380
Contractual Interest Rates	1.25%	1.25%
Contractual Maturity Date	2021-03	2021-03
Recourse debt [Member] \| 2.375% Convertible Senior Notes due in 2022 [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 115
Net Carrying Value, Long-Term	366	$ 902
Unpaid Principal Balance	$ 503	$ 978
Contractual Interest Rates	2.375%	2.375%
Contractual Maturity Date	2022-03	2022-03
Current portion of debt and finance leases	$ 115
Net Carrying Value Total debt and finance leases, Long-Term	(115)
Recourse debt [Member] \| 2024 Notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	171
Net Carrying Value, Long-Term	856	$ 1,383
Unpaid Principal Balance	$ 1,282	$ 1,840
Contractual Interest Rates	2.00%	2.00%
Contractual Maturity Date	2024-05	2024-05
Current portion of debt and finance leases	$ 171
Net Carrying Value Total debt and finance leases, Long-Term	(171)
Recourse debt [Member] \| 5.30% Senior Notes due in 2025 ("2025 Notes") [Member]
Debt Instrument [Line Items]
Net Carrying Value, Long-Term	1,785	$ 1,782
Unpaid Principal Balance	$ 1,800	$ 1,800
Contractual Interest Rates	5.30%	5.30%
Contractual Maturity Date	2025-08	2025-08
Recourse debt [Member] \| Credit Agreement [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current		$ 141
Net Carrying Value, Long-Term	$ 1,895	1,586
Unpaid Principal Balance	1,895	1,727
Unused Committed Amount	$ 278	$ 499
Contractual Interest Rates	3.30%
Contractual Maturity Date	2023-07
Contractual Maturity Date, Start		2020-06
Contractual Maturity Date, End		2023-07
Recourse debt [Member] \| Credit Agreement [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates		2.70%
Recourse debt [Member] \| Credit Agreement [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates		4.80%
Recourse debt [Member] \| Solar Bonds and other Loans [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 4	$ 15
Net Carrying Value, Long-Term	49	53
Unpaid Principal Balance	$ 55	$ 70
Contractual Maturity Date, Start	2021-01	2020-03
Contractual Maturity Date, End	2031-01	2031-01
Recourse debt [Member] \| Solar Bonds and other Loans [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	3.60%	3.60%
Recourse debt [Member] \| Solar Bonds and other Loans [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	5.80%	5.80%
Recourse debt [Member] \| Zero-Coupon Convertible Senior Notes due in 2020 [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current		$ 97
Unpaid Principal Balance		$ 103
Contractual Interest Rates	0.00%	0.00%
Contractual Maturity Date		2020-12
Non-recourse debt [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 1,049	$ 1,146
Net Carrying Value, Long-Term	3,511	3,392
Unpaid Principal Balance	4,612	4,594
Unused Committed Amount	2,354	2,481
Non-recourse debt [Member] \| Automotive Asset-backed Notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	777	573
Net Carrying Value, Long-Term	921	997
Unpaid Principal Balance	$ 1,705	$ 1,577
Contractual Maturity Date, Start	2021-08	2020-02
Contractual Maturity Date, End	2024-08	2023-05
Non-recourse debt [Member] \| Automotive Asset-backed Notes [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	0.60%	0.20%
Non-recourse debt [Member] \| Automotive Asset-backed Notes [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	7.90%	7.90%
Non-recourse debt [Member] \| Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 39	$ 32
Net Carrying Value, Long-Term	1,076	1,123
Unpaid Principal Balance	$ 1,141	$ 1,183
Contractual Maturity Date, Start	2024-09	2024-09
Contractual Maturity Date, End	2048-02	2048-02
Non-recourse debt [Member] \| Solar asset-backed notes [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	3.00%	4.00%
Non-recourse debt [Member] \| Solar asset-backed notes [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	7.70%	7.70%
Non-recourse debt [Member] \| China Loan Agreements [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current		$ 444
Net Carrying Value, Long-Term	$ 616	297
Unpaid Principal Balance	616	741
Unused Committed Amount	$ 1,372	$ 1,542
Contractual Interest Rates	4.00%
Contractual Maturity Date, Start	2021-06	2020-09
Contractual Maturity Date, End	2024-12	2024-12
Non-recourse debt [Member] \| China Loan Agreements [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates		3.70%
Non-recourse debt [Member] \| China Loan Agreements [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates		4.00%
Non-recourse debt [Member] \| Cash Equity Debt [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 18	$ 10
Net Carrying Value, Long-Term	408	430
Unpaid Principal Balance	$ 439	$ 454
Contractual Maturity Date, Start	2033-07	2033-07
Contractual Maturity Date, End	2035-01	2035-01
Non-recourse debt [Member] \| Cash Equity Debt [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	5.30%	5.30%
Non-recourse debt [Member] \| Cash Equity Debt [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	5.80%	5.80%
Non-recourse debt [Member] \| Solar Loan-backed Notes [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 13	$ 11
Net Carrying Value, Long-Term	133	164
Unpaid Principal Balance	$ 152	$ 182
Contractual Maturity Date, Start	2048-09	2048-09
Contractual Maturity Date, End	2049-09	2049-09
Non-recourse debt [Member] \| Solar Loan-backed Notes [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	4.80%	4.80%
Non-recourse debt [Member] \| Solar Loan-backed Notes [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	7.50%	7.50%
Non-recourse debt [Member] \| Warehouse Agreements [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 37	$ 21
Net Carrying Value, Long-Term	257	146
Unpaid Principal Balance	294	167
Unused Committed Amount	$ 806	$ 933
Contractual Maturity Date	2022-09	2021-09
Non-recourse debt [Member] \| Warehouse Agreements [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	1.70%	3.10%
Non-recourse debt [Member] \| Warehouse Agreements [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	1.80%	3.60%
Non-recourse debt [Member] \| Solar Term Loan [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 151	$ 8
Net Carrying Value, Long-Term		152
Unpaid Principal Balance	$ 151	$ 161
Contractual Interest Rates	3.70%	5.40%
Contractual Maturity Date	2021-01	2021-01
Non-recourse debt [Member] \| Automotive Lease-backed Credit Facilities [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current	$ 14	$ 24
Net Carrying Value, Long-Term	19	16
Unpaid Principal Balance	33	$ 40
Unused Committed Amount	$ 153
Contractual Maturity Date		2022-11
Contractual Maturity Date, Start	2022-09
Contractual Maturity Date, End	2022-11
Non-recourse debt [Member] \| Automotive Lease-backed Credit Facilities [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	1.90%	4.20%
Non-recourse debt [Member] \| Automotive Lease-backed Credit Facilities [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	5.90%	5.90%
Non-recourse debt [Member] \| Solar Revolving Credit Facility and Other Loans [Member]
Debt Instrument [Line Items]
Net Carrying Value, Current		$ 23
Net Carrying Value, Long-Term	$ 81	67
Unpaid Principal Balance	81	89
Unused Committed Amount	$ 23	$ 6
Contractual Maturity Date, Start	2022-06	2020-03
Contractual Maturity Date, End	2033-02	2022-06
Non-recourse debt [Member] \| Solar Revolving Credit Facility and Other Loans [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	2.70%	4.50%
Non-recourse debt [Member] \| Solar Revolving Credit Facility and Other Loans [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Contractual Interest Rates	5.10%	7.40%

Debt - 2021 Notes, Bond Hedges

Debt - 2021 Notes, Bond Hedges and Warrant Transactions - Additional Information (Detail)	1 Months Ended		3 Months Ended	12 Months Ended
	Apr. 30, 2014USD ($)$ / shares	Mar. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2020dshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)
Debt Instrument [Line Items]
Hedge transactions		$ 398,000,000
Proceeds from issuance of warrants		257,000,000			$ 174,000,000
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible, percentage of conversion price			130.00%
Minimum [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member]
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d			20
Maximum [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member]
Debt Instrument [Line Items]
Debt instrument convertible trading days \| d			30
1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	$ 180,000,000	1,200,000,000
Proceeds from convertible senior notes, net of underwriting discounts and issuance costs	$ 1,360,000,000
Convertible principal amount				$ 958,000,000
Shares issued upon conversion of each $1000 principal amount \| shares				11,100,000
Debt conversion, converted instrument, amount		$ 369,000,000
Debt instrument, effective interest rate		5.96%
Payment for purchase of common stock \| shares		19,200,000
Conversion price per share \| $ / shares		$ 71.97
Shares issued under warrants \| shares		19,200,000
Exercise price of warrant \| $ / shares		$ 112.13
Debt conversion converted for cash				$ 958,000,000
Increase (decrease) to additional paid in capital, stock split				$ (6,000,000)
Number of common shares received \| shares			11,100,000	11,100,000
Debt instrument convertible, if-converted value in excess of principal				$ 3,710,000,000
1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member] \| Recourse debt [Member]
Debt Instrument [Line Items]
Difference between the aggregate principal and carrying value as mezzanine equity				$ 3,000,000
1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 71.97
1.25% Convertible Senior Notes due in 2021 ("2021 Notes") [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 112.13
2021 Notes [Member]
Debt Instrument [Line Items]
Convertible principal amount		$ 1,000
Shares issued upon conversion of each $1000 principal amount \| shares		13.8940
Convertible notes, conversion price \| $ / shares		$ 71.97
Percentage of repurchase price is equal to principal amount of convertible notes		100.00%

Debt - 2022 Notes, Bond Hedges

Debt - 2022 Notes, Bond Hedges and Warrant Transactions - Additional Information (Detail)	1 Months Ended		3 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)d$ / sharesshares	Mar. 31, 2014USD ($)	Dec. 31, 2020USD ($)dshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)
Debt Instrument [Line Items]
Hedge transactions		$ 398,000,000
Proceeds from issuance of warrants		$ 257,000,000			$ 174,000,000
Debt and finance leases, net of current portion			$ 9,556,000,000	$ 9,556,000,000	11,634,000,000
Current portion of debt and finance leases			$ 2,132,000,000	2,132,000,000	$ 1,785,000,000
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible, percentage of conversion price			130.00%
One Hundred Thirty Percent Applicable Conversion Price [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d			20
One Hundred Thirty Percent Applicable Conversion Price [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument convertible trading days \| d			30
2.375% Convertible Senior Notes due in 2022 [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	$ 978,000,000
Proceeds from convertible senior notes, net of underwriting discounts and issuance costs	966,000,000
Convertible principal amount	$ 1,000			$ 474,000,000
Shares issued upon conversion of each $1000 principal amount \| shares	15.2670			6,200,000
Convertible notes, conversion price \| $ / shares	$ 65.50
Debt instrument convertible, percentage of conversion price	130.00%
Product percentage of closing sale price of common stock	98.00%
Percentage of repurchase price is equal to principal amount of convertible notes	100.00%
Debt conversion, converted instrument, amount				$ 146,000,000
Debt instrument, effective interest rate	6.00%
Payment for purchase of common stock \| shares	14,900,000
Common stock purchase price \| $ / shares	$ 65.50
Hedge transactions	$ 204,000,000
Shares issued under warrants \| shares	14,900,000
Exercise price of warrant \| $ / shares	$ 131
Proceeds from issuance of warrants	$ 53,000,000
Debt conversion converted for cash				474,000,000
Increase (decrease) to additional paid in capital, stock split				$ (5,000,000)
Number of common shares received \| shares			6,200,000	6,200,000
Debt instrument convertible, if-converted value in excess of principal				$ 4,920,000,000
2.375% Convertible Senior Notes due in 2022 [Member] \| Recourse debt [Member]
Debt Instrument [Line Items]
Debt and finance leases, net of current portion			$ (115,000,000)	(115,000,000)
Current portion of debt and finance leases			$ 115,000,000	115,000,000
Difference between the aggregate principal and carrying value as mezzanine equity				$ 5,000,000
2.375% Convertible Senior Notes due in 2022 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 65.50
2.375% Convertible Senior Notes due in 2022 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 131
2.375% Convertible Senior Notes due in 2022 [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d	20
2.375% Convertible Senior Notes due in 2022 [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument convertible trading days \| d	30
2.375% Convertible Senior Notes due in 2022 [Member] \| Ninety Eight Percent Applicable Conversion Price
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d	5

Debt - 2024 Notes, Bond Hedges

Debt - 2024 Notes, Bond Hedges and Warrant Transactions - Additional Information (Detail)	1 Months Ended		3 Months Ended	12 Months Ended
	May 31, 2019USD ($)d$ / sharesshares	Mar. 31, 2014USD ($)	Dec. 31, 2020USD ($)dshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)
Debt Instrument [Line Items]
Hedge transactions		$ 398,000,000
Proceeds from issuance of warrants		$ 257,000,000			$ 174,000,000
Debt and finance leases, net of current portion			$ 9,556,000,000	$ 9,556,000,000	11,634,000,000
Current portion of debt and finance leases			$ 2,132,000,000	2,132,000,000	$ 1,785,000,000
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible, percentage of conversion price			130.00%
One Hundred Thirty Percent Applicable Conversion Price [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d			20
One Hundred Thirty Percent Applicable Conversion Price [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument convertible trading days \| d			30
2.00% Convertible Senior Notes due in 2024 [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	$ 1,840,000,000
Proceeds from convertible senior notes, net of underwriting discounts and issuance costs	1,820,000,000
Convertible principal amount	$ 1,000			$ 558,000,000
Shares issued upon conversion of each $1000 principal amount \| shares	16.1380			8,000,000
Convertible notes, conversion price \| $ / shares	$ 61.97
Debt instrument convertible, percentage of conversion price	130.00%
Product percentage of closing sale price of common stock	98.00%
Percentage of repurchase price is equal to principal amount of convertible notes	100.00%
Debt conversion, converted instrument, amount	$ 491,000,000
Debt instrument, effective interest rate	8.68%
Payment for purchase of common stock \| shares	29,700,000
Common stock purchase price \| $ / shares	$ 61.97
Hedge transactions	$ 476,000,000
Shares issued under warrants \| shares	29,700,000
Exercise price of warrant \| $ / shares	$ 121.50
Proceeds from issuance of warrants	$ 174,000,000
Debt conversion converted for cash				$ 558,000,000
Increase (decrease) to additional paid in capital, stock split				$ (31,000,000)
Number of common shares received \| shares			8,000,000	8,000,000
Debt instrument convertible, if-converted value in excess of principal				$ 13,320,000,000
2.00% Convertible Senior Notes due in 2024 [Member] \| Recourse debt [Member]
Debt Instrument [Line Items]
Debt and finance leases, net of current portion			$ (171,000,000)	(171,000,000)
Current portion of debt and finance leases			$ 171,000,000	171,000,000
Difference between the aggregate principal and carrying value as mezzanine equity				$ 43,000,000
2.00% Convertible Senior Notes due in 2024 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 61.97
2.00% Convertible Senior Notes due in 2024 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Conversion price per share \| $ / shares	$ 121.50
2.00% Convertible Senior Notes due in 2024 [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d	20
2.00% Convertible Senior Notes due in 2024 [Member] \| One Hundred Thirty Percent Applicable Conversion Price [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument convertible trading days \| d	30
2.00% Convertible Senior Notes due in 2024 [Member] \| Ninety Eight Percent Applicable Conversion Price
Debt Instrument [Line Items]
Debt instrument convertible consecutive trading days \| d	5

Debt - 2025 Notes - Additional

Debt - 2025 Notes - Additional Information (Detail) - 5.30% Senior Notes due in 2025 ("2025 Notes") [Member] $ in Millions	1 Months Ended
	Aug. 31, 2017USD ($)
Debt Instrument [Line Items]
Principal amount of convertible senior notes	$ 1,800
Proceeds from convertible senior notes, net of underwriting discounts and issuance costs	$ 1,770

Debt - Credit Agreement - Addit

Debt - Credit Agreement - Additional Information (Detail) - Credit Agreement [Member] - Revolving Credit Facility [Member] - USD ($)	1 Months Ended		3 Months Ended
	Jun. 30, 2020	Jun. 30, 2015	Mar. 31, 2020
Debt Instrument [Line Items]
Senior asset-based revolving credit agreement, increase in total lender commitments			$ 100,000,000
Senior asset-based revolving credit agreement, total lender commitments	$ 2,328,000,000		$ 2,525,000,000
Commitments original term			2023-07
Senior asset-based revolving credit agreement, lender commitments expired	$ 197,000,000
Syndicate of Banks [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, additional interest rate		1.00%
Syndicate of Banks [Member] \| Undrawn amounts interest rate [Member]
Debt Instrument [Line Items]
Line of credit, additional interest rate		0.25%
Syndicate of Banks [Member] \| Federal Funds Purchased [Member]
Debt Instrument [Line Items]
Line of credit, additional interest rate		0.50%

Debt - Zero-Coupon Convertible

Debt - Zero-Coupon Convertible Senior Notes due in 2020 - Additional Information (Detail) - Zero-Coupon Convertible Senior Notes due in 2020 [Member]	1 Months Ended	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2020USD ($)dshares
SolarCity [Member]
Debt Instrument [Line Items]
Convertible senior notes issued to related parties	$ 13,000,000
Maturity Date		Dec. 1, 2020
SolarCity [Member] \| Private Placement [Member]
Debt Instrument [Line Items]
Principal amount of convertible senior notes	$ 113,000,000
Interest Rate	0.00%
Solar City
Debt Instrument [Line Items]
Debt converted instrument, aggregate principal amount	$ 1,000	$ 103,000,000
Debt instrument, shares issued upon conversion \| shares	16.6665
Convertible notes, conversion price \| $ / shares	$ 60
Debt instrument redeemed description		The holders of these notes were able to require us to repurchase their notes for cash only under certain defined fundamental changes. On or after June 30, 2017, these notes are redeemable by us in the event that the closing price of our common stock exceeds 200% of the conversion price for 45 consecutive trading days ending within three trading days of such redemption notice at a redemption price equal to 100% of the principal amount plus any accrued and unpaid interest.
Common stock price to conversion price, percentage		200.00%
Debt instrument convertible trading days \| d		45
Percentage of redemption price		100.00%
Solar City \| Common Stock [Member]
Debt Instrument [Line Items]
Debt instrument, shares issued upon conversion \| shares		1.7
Solar City \| Additional Paid-In Capital [Member]
Debt Instrument [Line Items]
Increase (decrease) to additional paid in capital, stock split		$ 101,000,000
Solar City \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, shares issued upon conversion \| shares	21.1538
Solar City \| Minimum [Member]
Debt Instrument [Line Items]
Convertible notes, conversion price \| $ / shares	$ 47.27

Debt - Solar Bonds and other Lo

Debt - Solar Bonds and other Loans - Additional Information (Detail) - 5.50% Convertible Senior Notes due in 2022 [Member] - Senior Notes $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Interest Rate	5.50%
Debt instrument convertible, if-converted value in excess of principal	$ 447

Debt - Automotive Asset-backed

Debt - Automotive Asset-backed Notes - Additional Information (Detail) - Automotive Asset-backed Notes [Member] $ in Millions	1 Months Ended
	Aug. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt principal issued	$ 709
Proceeds from issuance of secured debt	$ 706

Debt - Solar Asset-backed Notes

Debt - Solar Asset-backed Notes - Additional Information (Detail) $ in Millions	Dec. 31, 2020USD ($)
Solar City \| Non-recourse debt [Member] \| Solar asset-backed notes [Member]
Debt Instrument [Line Items]
Collateral value of solar assets	$ 660

Debt - China Loan Agreements -

Debt - China Loan Agreements - Additional Information (Detail) - China Loan Agreements [Member] - CNY (¥)	1 Months Ended			12 Months Ended
	May 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2020
Unsecured 12-Month Revolving Facility [Member]
Debt Instrument [Line Items]
Senior asset-based revolving credit agreement, total lender commitments			¥ 5,000,000,000
Secured Term Loan Facility [Member]
Debt Instrument [Line Items]
Senior asset-based revolving credit agreement, total lender commitments		¥ 9,000,000,000
Secured Term Loan Facility [Member] \| U S Dollar Denominated Loans
Debt Instrument [Line Items]
Debt instrument interest rate description				(ii) for U.S. dollar-denominated loans, the sum of one-year LIBOR plus 1.3%
Unsecured Revolving Loan Facility [Member]
Debt Instrument [Line Items]
Senior asset-based revolving credit agreement, total lender commitments	¥ 4,000,000,000	¥ 2,250,000,000
Maturity date	2021-06
Unsecured Revolving Loan Facility [Member] \| U S Dollar Denominated Loans
Debt Instrument [Line Items]
Debt instrument interest rate description				(ii) for U.S. dollar-denominated loans, the sum of one-year LIBOR plus 0.8%.
Peoples Bank Of China One Year Rate \| Secured Term Loan Facility [Member]
Debt Instrument [Line Items]
Debt instrument percentage of interest rate on variable rate		0.7625%
Peoples Bank Of China One Year Rate \| Unsecured Revolving Loan Facility [Member]
Debt Instrument [Line Items]
Debt instrument percentage of interest rate on variable rate	0.35%	0.4525%
Peoples Bank Of China One Year Rate \| Maximum [Member] \| Unsecured 12-Month Revolving Facility [Member]
Debt Instrument [Line Items]
Debt instrument percentage of annual interest rate			90.00%
LIBOR [Member] \| Secured Term Loan Facility [Member] \| U S Dollar Denominated Loans
Debt Instrument [Line Items]
Line of credit, additional interest rate		1.30%
LIBOR [Member] \| Unsecured Revolving Loan Facility [Member] \| U S Dollar Denominated Loans
Debt Instrument [Line Items]
Line of credit, additional interest rate	0.80%

Debt - Cash Equity Debt - Addit

Debt - Cash Equity Debt - Additional Information (Detail) $ in Millions	Dec. 31, 2016USD ($)
Cash Equity Debt [Member] \| Non-recourse debt [Member] \| Solar City
Debt Instrument [Line Items]
Debt principal issued	$ 502

Debt - Solar Loan-backed Notes

Debt - Solar Loan-backed Notes - Additional Information (Detail) - USD ($) $ in Millions	Jan. 31, 2017	Jan. 31, 2016
Interest Rate Class A \| Non-recourse debt [Member] \| Solar City \| Solar Loan-backed Notes [Member]
Debt Instrument [Line Items]
Debt principal issued	$ 330	$ 330

Debt - Warehouse Agreement - Ad

Debt - Warehouse Agreement - Additional Information (Detail) - Non-recourse debt [Member] - Warehouse Agreements [Member] - USD ($)	Aug. 16, 2018	Aug. 31, 2019	Aug. 31, 2020
Debt Instrument [Line Items]
Maturity Date	Sep. 30, 2019	Sep. 30, 2020
Senior asset-based revolving credit agreement, total lender commitments			$ 1,100,000,000

Debt - Automotive Lease-backed

Debt - Automotive Lease-backed Credit Facilities - Additional Information (Detail)	1 Months Ended
	Sep. 30, 2020
LIBOR [Member] \| Automotive Lease-backed Credit Facilities [Member] \| Non-recourse debt [Member]
Debt Instrument [Line Items]
Debt instrument basis spread on variable rate	1.85%

Debt - Schedule of Interest Exp

Debt - Schedule of Interest Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Contractual interest coupon	$ 73	$ 65	$ 43
Amortization of debt issuance costs	7	7	7
Amortization of debt discounts	173	148	123
Losses on extinguishment of debt	105
Total	$ 358	$ 220	$ 173

Debt - Pledged Assets - Additio

Debt - Pledged Assets - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Non-recourse debt [Member]
Debt Instrument [Line Items]
Pledged or restricted cash, receivables, inventory, SRECs, solar energy systems and property and equipment as collateral	$ 6,040	$ 5,720

Debt - Schedule of Future Princ

Debt - Schedule of Future Principal Maturities of Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
2021	$ 1,818
2022	1,935
2023	2,406
2024	1,851
2025	1,979
Thereafter	580
Total	10,569	$ 12,492
Recourse debt [Member]
Debt Instrument [Line Items]
2021	760
2022	427
2023	1,895
2024	1,068
2025	1,804
Thereafter	3
Total	5,957	7,898
Non-recourse debt [Member]
Debt Instrument [Line Items]
2021	1,058
2022	1,508
2023	511
2024	783
2025	175
Thereafter	577
Total	$ 4,612	$ 4,594

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($)	12 Months Ended
Leases - Additional Information (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Operating And Finance Leased Assets [Line Items]
Lessee, operating leases, existence of option to extend	true
Lessee, operating leases, existence of option to terminate	true
Lessee, finance lease, existence of option to extend	true
Lessee, finance lease, existence of option to terminate	true
Net investment in sales-type leases	$ 91,000,000	$ 0
Maximum [Member]
Schedule Of Operating And Finance Leased Assets [Line Items]
Lessee, operating lease, term	10 years
Lessee, finance lease, term	10 years

Leases - Schedule of Operating

Leases - Schedule of Operating and Financing Leases Presented in Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Operating leases:
Operating lease right-of-use assets	$ 1,558	$ 1,218
Accrued liabilities and other	$ 286	$ 228
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:AccruedLiabilitiesCurrent	us-gaap:AccruedLiabilitiesCurrent
Other long-term liabilities	$ 1,254	$ 956
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent	us-gaap:OtherLiabilitiesNoncurrent
Total operating lease liabilities	$ 1,540	$ 1,184
Finance leases:
Total finance lease assets	1,494	1,630
Current portion of long-term debt and finance leases	$ 374	$ 386
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	tsla:LongTermDebtAndFinanceLeasesCurrent	tsla:LongTermDebtAndFinanceLeasesCurrent
Long-term debt and finance leases, net of current portion	$ 1,094	$ 1,232
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	tsla:LongTermDebtAndFinanceLeasesNoncurrent	tsla:LongTermDebtAndFinanceLeasesNoncurrent
Total finance lease liabilities	$ 1,468	$ 1,618
Solar Energy Systems [Member]
Finance leases:
Total finance lease assets	29	30
Property, Plant and Equipment, Net [Member]
Finance leases:
Total finance lease assets	$ 1,465	$ 1,600

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating leases:
Operating lease expense	$ 451	$ 426
Finance leases:
Amortization of leased assets	348	299
Interest on lease liabilities	100	104
Total finance lease expense	448	403
Total lease expense	$ 899	$ 829

Leases - Schedule of Other Info

Leases - Schedule of Other Information Related to Leases (Detail)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating leases, weighted-average remaining lease term	6 years 2 months 12 days	6 years 2 months 12 days
Finance leases, weighted-average remaining lease term	4 years 10 months 24 days	3 years 10 months 24 days
Operating leases, weighted-average discount rate	5.80%	6.50%
Finance leases, weighted-average discount rate	6.50%	6.50%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information related to Leases (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 456	$ 396
Operating cash outflows from finance leases (interest payments)	100	104
Financing cash outflows from finance leases	338	321	$ 181
Leased assets obtained in exchange for finance lease liabilities	188	616
Leased assets obtained in exchange for operating lease liabilities	$ 553	$ 202

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating and Finance Lease Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Leases, 2021	$ 366
Operating Leases, 2022	327
Operating Leases, 2023	279
Operating Leases, 2024	245
Operating Leases, 2025	204
Operating Leases, Thereafter	425
Operating Leases, Total minimum lease payments	1,846
Less: Interest	306
Total operating lease liabilities	1,540	$ 1,184
Operating lease liabilities, current portion	286	228
Operating lease liabilities	1,254	956
Finance Leases, 2021	462
Finance Leases, 2022	446
Finance Leases, 2023	412
Finance Leases, 2024	299
Finance Leases, 2025	9
Finance Leases, Thereafter	7
Total minimum lease payments, Finance Leases	1,635
Less: Interest	167
Total finance lease liabilities	1,468	1,618
Net Carrying Value Finance leases, Current	374	386
Net Carrying Value Finance leases, Long-Term	$ 1,094	$ 1,232

Leases - Maturities of Operatin

Leases - Maturities of Operating Lease and Sales-Type Lease Receivables from Customers (Detail) $ in Millions	Dec. 31, 2020USD ($)
Leases [Abstract]
Operating Leases, 2021	$ 774
Operating Leases, 2022	594
Operating Leases, 2023	351
Operating Leases, 2024	206
Operating Leases, 2025	191
Operating Leases, Thereafter	2,102
Operating Leases, Gross lease receivables	4,218
Sales-type Leases, 2021	21
Sales-type Leases, 2022	21
Sales-type Leases, 2023	21
Sales-type Leases, 2024	30
Sales-type Leases, 2025	5
Sales-type Leases, Thereafter	4
Sales-type Leases, Gross lease receivables	$ 102

Leases - Schedule of Lease Rece

Leases - Schedule of Lease Receivables Relating to Sales-Type Leases (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Sales Type Lease Net Investment In Lease Past Due [Line Items]
Gross lease receivables	$ 102,000,000
Unearned interest income	(11,000,000)
Net investment in sales-type leases	91,000,000	$ 0
Prepaid Expenses and Other Current Assets [Member]
Sales Type Lease Net Investment In Lease Past Due [Line Items]
Net investment in sales-type leases	17,000,000
Other Assets [Member]
Sales Type Lease Net Investment In Lease Past Due [Line Items]
Net investment in sales-type leases	$ 74,000,000

Equity Incentive Plans - Additi

Equity Incentive Plans - Additional Information (Detail)	1 Months Ended			3 Months Ended			12 Months Ended
Equity Incentive Plans - Additional Information (Detail)	Mar. 31, 2018USD ($)Tranchesmilestoneshares	Dec. 31, 2014Tranchesshares	Aug. 31, 2012Tranchesshares	Dec. 31, 2020USD ($)shares	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)Vehicle$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Contractual term of stock options, in years							10 years
Aggregate intrinsic value of options exercised							$ 1,550,000,000	$ 237,000,000	$ 293,000,000
Percentage of payroll deductions of employees eligible compensation							15.00%
Percentage of discount on purchase price of shares lower than fair market value							85.00%
Number of shares issued under ESPP \| shares							1,800,000	2,500,000	2,000,000
Unrecognized compensation expense				$ 3,510,000,000			$ 3,510,000,000
Weighted-average period of recognition of unrecognized compensation, in years							2 years 8 months 12 days
Stock-based compensation							$ 1,734,000,000	$ 898,000,000	$ 749,000,000
Aggregate number of vehicle production \| Vehicle							300,000
Stock-based compensation expense capitalized							$ 89,000,000	$ 52,000,000	$ 18,000,000
Upon Completion of 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							25.00%
Upon Achieving Aggregate Production of 100,000 Vehicles in Trailing 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							25.00%
Aggregate number of vehicle production \| Vehicle							100,000
Upon Completion of 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							25.00%
Annualized Gross Margin of Greater Than 30% for Any 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							25.00%
Gross margin							30.00%
Fourth Tranche [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate number of vehicle production \| Vehicle							100,000
Third Tranche [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate number of vehicle production \| Vehicle							200,000
Employee Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Value of shares available for issuance under ESPP				$ 34,300,000			$ 34,300,000
2019 Equity Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares were reserved for issuance \| shares				49,000,000			49,000,000
Number of stock options grant \| shares							4,780,000
RSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average grant date fair value \| $ / shares							$ 300.51	$ 56.55	$ 63.29
Aggregate fair value							$ 3,250,000,000	$ 502,000,000	$ 546,000,000
RSUs [Member] \| 2019 Equity Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average grant date fair value \| $ / shares							$ 300.51
2018 CEO Performance Award [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock options grant \| shares	101,300,000
Number of vesting tranches CEO Performance Award consists \| Tranches	12
Increase to market capitalization for each remaining milestone	$ 50,000,000,000
Number of operational milestones focused on total revenue \| milestone	8
Number of operational milestones focused on adjusted EBITDA \| milestone	8
Award vesting description							Each of the 12 vesting tranches of the 2018 CEO Performance Award will vest upon certification by the Board of Directors that both (i) the market capitalization milestone for such tranche, which begins at $100.0 billion for the first tranche and increases by increments of $50.0 billion thereafter (based on both a six calendar month trailing average and a 30 calendar day trailing average, counting only trading days), has been achieved, and (ii) any one of the following eight operational milestones focused on total revenue or any one of the eight operational milestones focused on Adjusted EBITDA have been achieved for the previous four consecutive fiscal quarters on an annualized basis.
Holding period of shares post-exercise	5 years
Payment of exercise price per share \| $ / shares							$ 70.01
Operational milestones based on total revenue						$ 20,000,000,000
Stock-based compensation							$ 838,000,000	296,000,000	175,000,000
2018 CEO Performance Award [Member] \| Chief Executive Officer [Member] \| Operational Milestones Probable of Being Achieved [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Annualized Adjusted EBITDA of operational milestone				$ 8,000,000,000	$ 6,000,000,000	4,500,000,000
Recognized catch-up expense during period				75,000,000	77,000,000	79,000,000
Unrecognized compensation expense				264,000,000			$ 264,000,000
Weighted-average period of recognition of unrecognized compensation, in years							7 months 6 days
2018 CEO Performance Award [Member] \| Chief Executive Officer [Member] \| Operational Milestones Not Considered Probable Achievement [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense				712,000,000			$ 712,000,000
2018 CEO Performance Award [Member] \| First Tranche Milestone [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market capitalization	$ 100,000,000,000
Market capitalization achieved						100,000,000,000
Unamortized expense						$ 22,000,000
2018 CEO Performance Award [Member] \| Second Tranche Milestone [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market capitalization achieved					150,000,000,000
Unamortized expense					95,000,000
Annualized Adjusted EBITDA of operational milestone					1,500,000,000
2018 CEO Performance Award [Member] \| Third Tranche Milestone [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market capitalization achieved					200,000,000,000
Unamortized expense					118,000,000
Annualized Adjusted EBITDA of operational milestone					$ 3,000,000,000
2018 CEO Performance Award [Member] \| Fourth Tranche Milestone [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Market capitalization achieved				250,000,000,000
Unamortized expense				122,000,000			122,000,000
Annualized Adjusted EBITDA of operational milestone				4,500,000,000
2014 Performance-based Stock Option Grants [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock options grant \| shares		5,400,000
Stock-based compensation							0	0	$ 0
Number of vesting tranches \| Tranches		4
2014 Performance-based Stock Option Grants [Member] \| Performance Condition Not Considered Probable Achievement [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense				4,000,000			4,000,000
2012 CEO Performance Award [Member] \| Chief Executive Officer [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of stock options grant \| shares			26,400,000
Number of vesting tranches CEO Performance Award consists \| Tranches			10
Market capitalization				4,000,000,000			4,000,000,000
Stock-based compensation							0	$ 0
Initial market capitalization				3,200,000,000			3,200,000,000
2012 CEO Performance Award [Member] \| Chief Executive Officer [Member] \| Performance Condition Not Considered Probable Achievement [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense				$ 6,000,000			$ 6,000,000
Maximum [Member] \| Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period, in years							4 years
Maximum [Member] \| RSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period, in years							4 years

Equity Incentive Plans - Summar

Equity Incentive Plans - Summary of Stock Option and RSU Activity (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restricted stock units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Granted	$ 300.51	$ 56.55	$ 63.29
2019 Equity Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Beginning Balance	149,974,000
Number of Options, Granted	4,780,000
Number of Options Exercised or released	(6,815,000)
Number of Options, Cancelled	(1,006,000)
Number of Options, Ending Balance	146,933,000	149,974,000
Number of Options, Vested and expected to vest	101,617,000
Number of Options, Exercisable and vested	66,205,000
Weighted Average Exercise Price, Beginning Balance	$ 55.90
Weighted Average Exercise Price, Granted	421.73
Weighted Average Exercise Price, Exercised or released	44.11
Weighted Average Exercise Price, Cancelled	68.67
Weighted Average Exercise Price, Ending Balance	68.26	$ 55.90
Weighted Average Exercise Price, Vested and expected to vest	69.04
Weighted Average Exercise Price, Exercisable and vested	$ 46.88
Weighted Average Remaining Contractual Life (Years), Balance	6 years 29 days
Weighted Average Remaining Contractual Life (Years), Vested and expected to vest	5 years 9 months 18 days
Weighted Average Remaining Contractual Life (Years), Exercisable and vested	4 years 10 months 20 days
Aggregate Intrinsic Value, Balance	$ 93,660
Aggregate Intrinsic Value, Vested and expected to vest	64,690
Aggregate Intrinsic Value, Exercisable and vested	$ 43,610
2019 Equity Incentive Plan [Member] \| Restricted stock units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of RSUs, Beginning Balance	24,031,000
Number of RSUs, Granted	6,876,000
Number of RSUs, Exercised or released	(9,620,000)
Number of RSUs, Cancelled	(2,498,000)
Number of RSUs, Ending Balance	18,789,000	24,031,000
Number of RSUs, Vested and expected to vest	18,778,000
Weighted Average Grant Date Fair Value, Beginning Balance	$ 58.21
Weighted Average Grant Date Fair Value, Granted	300.51
Weighted Average Grant Date Fair Value, Exercised or released	72.26
Weighted Average Grant Date Fair Value, Cancelled	82.31
Weighted Average Grant Date Fair Value, Ending Balance	136.49	$ 58.21
Weighted Average Grand Date Fair Value, Vested and Expected to Vest	$ 136.53

Equity Incentive Plans - Schedu

Equity Incentive Plans - Schedule of Fair Value of Stock Option Award and ESPP on Grant Date (Detail) - Stock options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	0.26%	2.40%	2.50%
Expected term (in years)	3 years 10 months 24 days	4 years 6 months	4 years 8 months 12 days
Expected volatility	69.00%	48.00%	42.00%
Dividend yield	0.00%	0.00%	0.00%
Grant date fair value per share	$ 216.14	$ 22.32	$ 24.38

Equity Incentive Plans - Summ_2

Equity Incentive Plans - Summary of Operational Milestone Based on Revenue or Adjusted EBITDA (Detail) - Chief Executive Officer [Member] - 2018 CEO Performance Award [Member] $ in Billions	12 Months Ended
	Dec. 31, 2020USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total annualized revenue of operational milestone, one	$ 20
Total annualized revenue of operational milestone, two	35
Total annualized revenue of operational milestone, three	55
Total annualized revenue of operational milestone, four	75
Total annualized revenue of operational milestone, five	100
Total annualized revenue of operational milestone, six	125
Total annualized revenue of operational milestone, seven	150
Total annualized revenue of operational milestone, eight	175
Annualized Adjusted EBITDA of operational milestone, one	1.5
Annualized Adjusted EBITDA of operational milestone, two	3
Annualized Adjusted EBITDA of operational milestone, three	4.5
Annualized Adjusted EBITDA of operational milestone, four	6
Annualized Adjusted EBITDA of operational milestone, five	8
Annualized Adjusted EBITDA of operational milestone, six	10
Annualized Adjusted EBITDA of operational milestone, seven	12
Annualized Adjusted EBITDA of operational milestone, eight	$ 14
Total annualized revenue of operational milestone, achievement status, one	Achieved and certified
Total annualized revenue of operational milestone, achievement status, two	Probable
Annualized Adjusted EBITDA of operational milestone, achievement status, one	Achieved and certified
Annualized Adjusted EBITDA of operational milestone, achievement status, two	Achieved and certified
Annualized Adjusted EBITDA of operational milestone, achievement status, three	Achieved and certified
Annualized Adjusted EBITDA of operational milestone, achievement status, four	Probable
Annualized Adjusted EBITDA of operational milestone, achievement status, five	Probable

Equity Incentive Plans - Summ_3

Equity Incentive Plans - Summary of Stock-Based Compensation Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 1,734	$ 898	$ 749
Cost of revenues [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	281	128	109
Research and development [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	346	285	261
Selling, general and administrative [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 1,107	482	375
Restructuring and other [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense		$ 3	$ 4

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
Income Taxes - Additional Information (Detail) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Line Items]
Provision for income taxes	$ 292,000,000	$ 110,000,000	$ 58,000,000
Deferred Tax Assets Valuation Allowance	2,930,000,000	1,956,000,000
Deferred tax assets, net	2,018,000,000	1,454,000,000
Research and development credits	624,000,000	486,000,000
Deferred tax liability	0
Unrecognized tax benefits, that would not affect effective tax rate	$ 353,000,000
Minimum [Member] \| IRS [Member]
Income Taxes [Line Items]
Income tax examination, years	2015
Maximum [Member] \| IRS [Member]
Income Taxes [Line Items]
Income tax examination, years	2018
Shanghai, China [Member]
Income Taxes [Line Items]
Corporate income tax rate to certain enterprises	15.00%
Corporate income tax rate	25.00%
Beneficial income tax rate	15.00%
Foreign jurisdictions [Member]
Income Taxes [Line Items]
Deferred tax assets, net	$ 260,000,000
Federal [Member]
Income Taxes [Line Items]
Operating loss carry-forwards	$ 9,650,000,000
Operating loss carry-forwards beginning to expire in the year	Dec. 31, 2024
Research and development credits	$ 417,000,000
Research and development tax credits, federal carry-forwards expiration date	2024
General business tax credit	$ 167,000,000
General business tax credits, beginning to expire in the year	2033
Federal [Member] \| Minimum [Member]
Income Taxes [Line Items]
Income tax examination, years	2004
Federal [Member] \| Maximum [Member]
Income Taxes [Line Items]
Income tax examination, years	2019
State [Member]
Income Taxes [Line Items]
Operating loss carry-forwards	$ 6,600,000,000
Operating loss carry-forwards beginning to expire in the year	Dec. 31, 2031
Research and development credits	$ 373,000,000
California \| Minimum [Member]
Income Taxes [Line Items]
Income tax examination, years	2004
California \| Maximum [Member]
Income Taxes [Line Items]
Income tax examination, years	2019
U.S. and foreign jurisdictions [Member] \| Minimum [Member]
Income Taxes [Line Items]
Income tax examination, years	2008
U.S. and foreign jurisdictions [Member] \| Maximum [Member]
Income Taxes [Line Items]
Income tax examination, years	2019
Solar City
Income Taxes [Line Items]
Increase (Decrease) in valuation on deferred taxes	$ 974,000,000	$ 150,000,000	$ (38,000,000)

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income (Loss) Before Provision for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Domestic	$ (198)	$ (287)	$ (412)
Noncontrolling interest and redeemable noncontrolling interest	141	87	(87)
Foreign	1,211	(465)	(506)
Income (loss) before income taxes	$ 1,154	$ (665)	$ (1,005)

Income Taxes - Components of Pr

Income Taxes - Components of Provision for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current:
Federal, Current			$ (1)
State, Current	$ 4	$ 5	3
Foreign, Current	248	86	24
Total current	252	91	26
Deferred:
Federal, Deferred		(4)
Foreign, Deferred	40	23	32
Total deferred	40	19	32
Provision for income taxes	$ 292	$ 110	$ 58

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Liabilities) (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carry-forwards	$ 2,172	$ 1,846
Research and development credits	624	486
Other tax credits	168	126
Deferred revenue	450	301
Inventory and warranty reserves	315	243
Stock-based compensation	98	102
Operating lease right-of-use liabilities	335	290
Deferred GILTI tax assets	581
Accruals and others	205	16
Total deferred tax assets	4,948	3,410
Valuation allowance	(2,930)	(1,956)
Deferred tax assets, net of valuation allowance	2,018	1,454
Deferred tax liabilities:
Depreciation and amortization	(1,488)	(1,185)
Investment in certain financing funds	(198)	(17)
Operating lease right-of-use assets	(305)	(263)
Deferred revenue	(50)
Other	(61)	(24)
Total deferred tax liabilities	(2,102)	(1,489)
Deferred tax liabilities, net of valuation allowance and deferred tax assets	$ (84)	$ (35)

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Taxes at Federal Statutory Rate to Provision for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax at statutory federal rate	$ 242	$ (139)	$ (211)
State tax, net of federal benefit	4	5	3
Nondeductible executive compensations	184	62	39
Other nondeductible expenses	52	32	26
Excess tax benefits related to stock based compensation	(666)	(7)	(44)
Foreign income rate differential	33	189	161
U.S. tax credits	(181)	(107)	(80)
Noncontrolling interests and redeemable noncontrolling interests adjustment	5	(29)	32
GILTI inclusion	133
Convertible debt		(4)
Unrecognized tax benefits	1	17	1
Change in valuation allowance	485	91	131
Provision for income taxes	$ 292	$ 110	$ 58

Income Taxes - Schedule of Chan

Income Taxes - Schedule of Changes to Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 273	$ 253	$ 199
Decreases in balances related to prior year tax positions		(39)	(6)
Increases in balances related to prior year tax positions	66
Increases in balances related to current year tax positions	41	59	60
Unrecognized tax benefits, ending balance	$ 380	$ 273	$ 253

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) ¥ in Millions, $ in Millions	Sep. 16, 2020USD ($)	Apr. 30, 2020	Oct. 05, 2016Plaintiff	Dec. 31, 2020USD ($)$ / yr	Dec. 31, 2020CNY (¥)$ / yr
Commitments And Contingencies [Line Items]
Letters Of Credit Outstanding Amount				$ 233
Lawsuit in the Court of Chancery of the State of Delaware by purported stockholders of Tesla challenging SolarCity Acquisition [Member]
Commitments And Contingencies [Line Items]
Number of lawsuits filed \| Plaintiff			7
Received payment from litigation	$ 43
Shanghai, China [Member]
Commitments And Contingencies [Line Items]
Operating lease arrangement, initial term				50 years	50 years
Capital expenditures \| ¥					¥ 14,080
Annual tax revenues to be generated end of 2023 \| ¥					¥ 2,230
Maximum [Member]
Commitments And Contingencies [Line Items]
Initial direct costs related to customer solar energy system lease acquisition costs				25 years	25 years
Operating lease arrangement, initial term				10 years	10 years
SUNY Foundation [Member] \| Build To Suit Lease Arrangement
Commitments And Contingencies [Line Items]
Acquisition of manufacturing equipment				$ 275
Additional specified scope costs				$ 125
Initial direct costs related to customer solar energy system lease acquisition costs				10 years	10 years
Operating lease, option to renew, amount per year \| $ / yr				2	2
Lease arrangement, amount required to spend or incur				$ 5,000
Contractual obligation				41
Target projects deferred period		1 year
SUNY Foundation [Member] \| Build To Suit Lease Arrangement \| Maximum [Member]
Commitments And Contingencies [Line Items]
Cost of revenues				$ 350

Variable Interest Entity Arra_3

Variable Interest Entity Arrangements - Carrying Values of Assets and Liabilities of Subsidiary in Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 19,384	$ 6,268	$ 3,686
Accounts receivable, net	1,886	1,324
Prepaid expenses and other current assets	1,346	959
Total current assets	26,717	12,103
Non-current assets
Other non-current assets	1,536	1,470
Total assets	52,148	34,309
Current liabilities
Accrued liabilities and other	3,855	3,222
Deferred revenue	1,458	1,163
Customer deposits	752	726
Current portion of debt and finance leases	2,132	1,785
Total current liabilities	14,248	10,667
Deferred revenue, net of current portion	1,284	1,207
Debt and finance leases, net of current portion	9,556	11,634
Other long-term liabilities	3,330	2,691
Total liabilities	28,418	26,199
Operating Lease Vehicles [Member]
Non-current assets
Operating lease vehicles, net	3,091	2,447
Variable Interest Entities ("VIEs") [Member]
Current assets
Cash and cash equivalents	87	106
Accounts receivable, net	28	27
Prepaid expenses and other current assets	105	100
Total current assets	220	233
Non-current assets
Other non-current assets	182	156
Total assets	5,151	6,602
Current liabilities
Accrued liabilities and other	63	80
Deferred revenue	11	78
Customer deposits	14	9
Current portion of debt and finance leases	797	608
Total current liabilities	885	775
Deferred revenue, net of current portion	168	264
Debt and finance leases, net of current portion	1,346	1,516
Other long-term liabilities	19	22
Total liabilities	2,418	2,577
Variable Interest Entities ("VIEs") [Member] \| Operating Lease Vehicles [Member]
Non-current assets
Operating lease vehicles, net		1,183
Variable Interest Entities ("VIEs") [Member] \| Solar Energy Systems [Member]
Non-current assets
Operating lease net	$ 4,749	$ 5,030

Lease Pass-Through Financing _3

Lease Pass-Through Financing Obligation - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)Arrangement	Dec. 31, 2019USD ($)
Property Subject To Or Available For Operating Lease [Line Items]
Number of lease pass-through fund arrangements \| Arrangement	8
Cost of lease	$ 3,540	$ 2,850
Accumulated depreciation on lease	$ 446	406
Maximum [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	25 years
Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Cost of lease	$ 1,050	1,050
Accumulated depreciation on lease	137	101
Capital lease obligation	68	94
Current portion of capital lease obligation	$ 41	$ 57
Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member] \| Minimum [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	10 years
Solar Energy Systems Under Lease Pass-through Fund Arrangements [Member] \| Maximum [Member]
Property Subject To Or Available For Operating Lease [Line Items]
Initial lease term	25 years

Lease Pass-Through Financing _4

Lease Pass-Through Financing Obligation - Schedule of Future Minimum Lease Payments to be Received for Operating Leases (Detail) $ in Millions	Dec. 31, 2020USD ($)
Lessor Lease Description [Line Items]
2021	$ 774
2022	594
2023	351
2024	206
2025	191
Thereafter	2,102
Operating Leases, Gross lease receivables	4,218
Solar City
Lessor Lease Description [Line Items]
2021	41
2022	33
2023	26
2024	18
2025	27
Thereafter	423
Operating Leases, Gross lease receivables	$ 568

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Compensation And Retirement Disclosure [Abstract]
Contribution of employee compensation (in percent)	100.00%
Contributions to retirement plan	$ 0	$ 0	$ 0
Defined Contribution Plan, Sponsor Location [Extensible List]	country:US	country:US	country:US
Defined Contribution Plan, Tax Status [Extensible List]	us-gaap:QualifiedPlanMember	us-gaap:QualifiedPlanMember	us-gaap:QualifiedPlanMember

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Feb. 19, 2020	Jun. 30, 2020	Feb. 29, 2020	May 31, 2019	Nov. 30, 2018	Dec. 31, 2020
Related Party Transaction [Line Items]
Common stock shares issued	15,200,000
Issuance of common stock public offering price						$ 12,269,000,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Common stock shares issued			65,185	514,400
Issuance of common stock public offering price			$ 10,000,000	$ 25,000,000
Chief Executive Officer [Member] \| Indemnification Agreement [Member]
Related Party Transaction [Line Items]
Interim term		90 days
Management fee		$ 3,000,000
Percentage of further discounted on market-based premium for market quote		50.00%
Chief Executive Officer [Member] \| Indemnification Agreement [Member] \| Maximum [Member]
Related Party Transaction [Line Items]
Liability insurance policy with an aggregate coverage limit		$ 100,000,000
Chief Executive Officer [Member] \| Private Placement [Member]
Related Party Transaction [Line Items]
Common stock shares issued					284,575
Issuance of common stock public offering price					$ 20,000,000
Board of Directors [Member]
Related Party Transaction [Line Items]
Common stock shares issued			6,250
Issuance of common stock public offering price			$ 1,000,000
Directors' and Officers' [Member] \| Indemnification Agreement [Member]
Related Party Transaction [Line Items]
Liability insurance policy with an aggregate coverage limit		$ 100,000,000

Segment Reporting and Informa_3

Segment Reporting and Information about Geographic Areas - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020Segment
Segment Reporting [Abstract]
Number of operating segment	2
Number of reportable segment	2

Segment Reporting and Informa_4

Segment Reporting and Information about Geographic Areas - Schedule of Total Revenues and Gross Profit by Reportable Segment (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Revenue Reconciling Item [Line Items]
Revenues	$ 10,744	$ 8,771	$ 6,036	$ 5,985	$ 7,384	$ 6,303	$ 6,350	$ 4,541	$ 31,536	$ 24,578	$ 21,461
Gross profit	$ 2,066	$ 2,063	$ 1,267	$ 1,234	$ 1,391	$ 1,191	$ 921	$ 566	6,630	4,069	4,042
Automotive Segment [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Revenues									29,542	23,047	19,906
Gross profit									6,612	3,879	3,852
Energy Generation and Storage [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Revenues									1,994	1,531	1,555
Gross profit									$ 18	$ 190	$ 190

Segment Reporting and Informa_5

Segment Reporting and Information about Geographic Areas - Schedule of Revenues by Geographic Area (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 10,744	$ 8,771	$ 6,036	$ 5,985	$ 7,384	$ 6,303	$ 6,350	$ 4,541	$ 31,536	$ 24,578	$ 21,461
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									15,207	12,653	14,872
China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									6,662	2,979	1,757
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 9,667	$ 8,946	$ 4,832

Segment Reporting and Informa_6

Segment Reporting and Information about Geographic Areas - Schedule of Long-Lived Assets by Geographic Area (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 18,726	$ 16,534
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	15,989	15,644
International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived Assets	$ 2,737	$ 890

Restructuring and Other - Addit

Restructuring and Other - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Restructuring Cost And Reserve [Line Items]
Employee termination expenses and losses	$ 50	$ 37
Loss incurred for closing certain facilities	37
Employee termination cash expenses paid		27
Expenses from restructuring energy generation and storage segment		55
Impairment loss		13
Settlement and legal expenses recognized		$ 30
IPR&D [Member] \| Energy Generation and Storage [Member]
Restructuring Cost And Reserve [Line Items]
Indefinite-lived intangible assets, impairment	47
Impairment on related equipment	$ 15

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended
	Jan. 31, 2021	Feb. 05, 2021	May 31, 2019	Mar. 31, 2017
2.375% Convertible Senior Notes due in 2022 [Member]
Subsequent Event [Line Items]
Principal amount of convertible senior notes				$ 978
2.00% Convertible Senior Notes due in 2024 [Member]
Subsequent Event [Line Items]
Principal amount of convertible senior notes			$ 1,840
Subsequent Event [Member]
Subsequent Event [Line Items]
Invested aggregate in bitcoin	$ 1,500
Subsequent Event [Member] \| 2.375% Convertible Senior Notes due in 2022 [Member]
Subsequent Event [Line Items]
Principal amount of convertible senior notes		$ 62
Subsequent Event [Member] \| 2.00% Convertible Senior Notes due in 2024 [Member]
Subsequent Event [Line Items]
Principal amount of convertible senior notes		$ 623

Quarterly Results of Operatio_3

Quarterly Results of Operations - Schedule of Selected Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Quarterly Financial Data [Abstract]
Total revenues	$ 10,744	$ 8,771	$ 6,036	$ 5,985	$ 7,384	$ 6,303	$ 6,350	$ 4,541	$ 31,536	$ 24,578	$ 21,461
Gross profit	2,066	2,063	1,267	1,234	1,391	1,191	921	566	6,630	4,069	4,042
Net (loss) income attributable to common stockholders	$ 270	$ 331	$ 104	$ 16	$ 105	$ 143	$ (408)	$ (702)	$ 721	$ (862)	$ (976)
Net (loss) income per share of common stock attributable to common stockholders, basic	$ 0.28	$ 0.32	$ 0.11	$ 0.02	$ 0.12	$ 0.16	$ (0.46)	$ (0.82)
Net (loss) income per share of common stock attributable to common stockholders, diluted	$ 0.24	$ 0.27	$ 0.10	$ 0.02	$ 0.11	$ 0.16	$ (0.46)	$ (0.82)