CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 108	$ 60
Restricted cash	7,721	8,988
Accounts receivable, net	5,096	5,915
Inventories, net	6,872	7,743
Prepaid taxes		147
Prepaid expenses and other current assets	947	574
Total current assets	20,744	23,427
Property, plant and equipment, net	31,003	35,893
Land use rights, net	8,538	8,930
Other assets:
Distribution fees, net	5,879	6,959
Intangible assets, net	2,199	2,513
Goodwill	306	314
Due from related parties	124	1,614
Total other assets	8,508	11,400
Total assets	68,793	79,650
Current liabilities:
Short term loans	10,045	7,702
Accounts payable	24,871	21,486
Senior convertible debt	21,465	21,465
Accrued liabilities	2,994	4,000
Notes payable	9,970	14,366
Advances from customers	6,757	7,391
Taxes payable	1,251	1,638
Due to related parties	11,771	13,978
Other payables	2,532	2,256
Total current liabilities	91,656	94,282
Long term liabilities:
Accrued liabilities and others	148	152
Total long term liabilities	148	152
Total liabilities	91,804	94,434
Commitments and contingencies
Deficiency
Common stock, no par value; 800 million shares authorized; 605,937,077 and 578,465,159 shares issued and outstanding at September 30, 2016 and December 31, 2015, respectively	253,433	251,689
Accumulated other comprehensive income	1,319	1,359
Accumulated deficit	(270,994)	(264,144)
Total ZAP shareholders' deficiency	(16,242)	(11,096)
Non-controlling interest	(6,769)	(3,688)
Total deficiency	(23,011)	(14,784)
Total liabilities and deficiency	$ 68,793	$ 79,650