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14. Revenue from Contracts with Customers (Tables)
 9 Months Ended
Sep. 30, 2017
Revenue from Contract with Customer [Abstract]  
Disaggregation Revenue, by Type of Revenue [Table Text Block]
The following table represents a disaggregation of revenue from contracts with customers for the three and nine months ended September 30, 2017 and 2016 along with the reportable segment for each category (in thousands):
 
 
 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
Category
 
Segment
 
2017
 
2016
 
2017
 
2016
Solar power systems
 
Both
 
$
747,579

 
$
183,784

 
$
1,840,097

 
$
1,127,904

EPC services
 
Both
 
272

 
201,114

 
40,706

 
853,324

Solar modules
 
Components
 
300,297

 
213,046

 
599,827

 
425,779

O&M services
 
Systems
 
25,414

 
24,775

 
75,074

 
69,812

Module plus
 
Both
 
3

 
50,366

 
3,314

 
81,716

Energy generation (1)
 
Systems
 
13,461

 
8,191

 
43,125

 
15,233

Net sales
 
 
 
$
1,087,026

 
$
681,276

 
$
2,602,143

 
$
2,573,768


(1)
Substantially all energy generated and sold by our PV solar power systems is accounted for under ASC 840 consistent with the classification of the associated PPAs.
Changes in Estimates Systems Business [Table Text Block]
The table below outlines the impact on revenue of net changes in estimated transaction prices and input costs for systems related sales contracts (both increases and decreases) for the three and nine months ended September 30, 2017 and 2016 as well as the number of projects that comprise such changes. For purposes of the following table, we only include projects with changes in estimates that have a net impact on revenue of at least $1.0 million during the periods presented. Also included in the table is the net change in estimate as a percentage of the aggregate revenue for such projects.
 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
 
2017
 
2016
 
2017
 
2016
Number of projects
 
2

 
10

 
4

 
11

 
 
 
 
 
 
 
 
 
Increase (decrease) in revenue from net changes in transaction prices (in thousands)
 
$
1,153

 
$
273

 
$
(14
)
 
$
(46,969
)
Increase in revenue from net changes in input cost estimates (in thousands)
 
2,874

 
46,215

 
4,994

 
169,398

Net increase in revenue from net changes in estimates (in thousands)
 
$
4,027

 
$
46,488

 
$
4,980

 
$
122,429

 
 
 
 
 
 
 
 
 
Net change in estimate as a percentage of aggregate revenue for associated projects
 
1.1
%
 
1.2
%
 
0.8
%
 
2.0
%
Changes in Contract Assets and Liabilities [Table Text Block]
The following table reflects the changes in our contract assets, which we classify as “Accounts receivable, unbilled” or “Retainage,” and our contract liabilities, which we classify as “Deferred revenue,” for the nine months ended September 30, 2017 (in thousands):
 
 
September 30,
2017
 
December 31,
2016
 
Nine Months Change
Accounts receivable, unbilled
 
$
451,526

 
$
200,474

 

 

Retainage
 
3,592

 
6,265

 

 

Accounts receivable, unbilled and retainage
 
$
455,118

 
$
206,739

 
$
248,379

 
120
 %
 
 
 
 
 
 
 
 
 
Deferred revenue (1)
 
$
132,738

 
$
308,704

 
$
(175,966
)
 
(57
)%


(1)
Includes $63.6 million of long-term deferred revenue classified as “Other liabilities” on our condensed consolidated balance sheet as of September 30, 2017.
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]
The following table represents our remaining performance obligations as of September 30, 2017 for sales of solar power systems, including uncompleted sold projects, projects under sales contracts subject to conditions precedent, and EPC agreements for partner developed projects that we are constructing or expect to construct. Such table excludes remaining performance obligations for any sales arrangements that had not fully satisfied the criteria to be considered a contract with a customer pursuant to the requirements of ASC 606. We expect to recognize $0.3 billion of revenue for such contracts through the later of the substantial completion or the closing dates of the projects.
Project/Location
Project Size in MWac
Revenue Category
EPC Contract/Partner Developed Project
Expected Year Revenue Recognition Will Be Completed
Percentage of Revenue Recognized
California Flats, California
280

Solar power systems
Capital Dynamics
2018
68%
Cuyama, California
40

Solar power systems
D.E. Shaw Renewable Investments
2017
78%
Total
320