XML 55 R41.htm IDEA: XBRL DOCUMENT v3.20.2
Restatement of Previously Issues Condensed Consolidated Financial Statements - Consolidates Balance Sheet (Details) - USD ($)
$ in Thousands
Sep. 30, 2020
Dec. 31, 2019
Sep. 30, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Cash and cash equivalents $ 325,241 [1] $ 202,823 [1] $ 226,499
Restricted cash, current 47,212 [1] 30,804 [1] 14,486
Accounts receivable 50,481 [1] 37,828 [1] 26,353
Inventories 131,911 109,606 132,607
Deferred cost of revenue 59,627 58,470 41,042
Customer financing receivable 5,341 [1] 5,108 [1] 5,919
Prepaid expenses and other current assets 30,240 [1] 28,068 [1] 28,642
Current assets 650,053 472,707 475,548
Property, plant and equipment, net 601,929 [1] 607,059 [1] 627,385
Customer financing receivable, non-current 46,725 [1] 50,747 [1] 62,615
Restricted cash, non-current 131,916 [1] 143,761 [1] 116,890
Deferred cost of revenue, non-current 3,104 6,665 3,724
Other long-term assets 40,632 [1] 41,652 [1] 70,951
Total assets 1,474,359 1,322,591 1,357,113
Accounts payable 64,282 [1] 55,579 [1] 81,060
Accrued warranty 9,807 10,333 12,862
Accrued expenses and other current liabilities 77,882 [1] 70,284 [1] 79,616
Financing obligations 12,342 10,993 10,420
Deferred revenue and customer deposits 95,546 [1] 89,192 [1] 77,551
Current portion of recourse debt 115,657 304,627 15,678
Current portion of non-recourse debt 14,000 [1] 8,273 [1] 7,983
Current portion of non-recourse debt from related parties 0 [1] 3,882 [1] 3,500
Total current liabilities 389,516 573,964 288,670
Derivative liabilities 19,542 [1] 17,551 [1] 20,284
Deferred revenue and customer deposits, net of current portion 103,517 [1] 125,529 [1] 122,276
Financing obligations, non-current 451,796 446,165 397,272
Long-term portion of recourse debt 227,481 75,962 359,959
Long-term portion of non-recourse debt 213,209 [1] 192,180 [1] 217,334
Long-term portion of recourse debt from related parties     27,734
Long-term portion of non-recourse debt from related parties 0 [1] 31,087 [1] 31,781
Other long-term liabilities 26,618 [1] 28,013 [1] 28,852
Total liabilities 1,431,679 1,490,451 1,494,162
Redeemable noncontrolling interest 189 443 557
Preferred stock     0
Common stock 15 12 12
Additional paid-in capital 3,054,376 2,686,759 2,647,874
Accumulated other comprehensive income (loss) (9) 19 (147)
Accumulated deficit (3,076,800) (2,946,384) (2,880,551)
Total stockholders’ deficit (22,418) (259,594) (232,812)
Noncontrolling interest 64,909 91,291 95,206
Total liabilities, redeemable noncontrolling interest, stockholders' deficit and noncontrolling interest $ 1,474,359 $ 1,322,591 $ 1,357,113
6% Notes | Convertible promissory notes | Affiliated entity      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Interest rate percentage     6.00%
Difference between Revenue Guidance in Effect before and after Topic 606      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Cash and cash equivalents     $ 0
Restricted cash, current     0
Accounts receivable     (4,600)
Inventories     0
Deferred cost of revenue     0
Customer financing receivable     0
Prepaid expenses and other current assets     173
Current assets     (4,427)
Property, plant and equipment, net     0
Customer financing receivable, non-current     0
Restricted cash, non-current     0
Deferred cost of revenue, non-current     0
Other long-term assets     3,232
Total assets     (1,195)
Accounts payable     0
Accrued warranty     (1,274)
Accrued expenses and other current liabilities     0
Financing obligations     0
Deferred revenue and customer deposits     3,347
Current portion of recourse debt     0
Current portion of non-recourse debt     0
Current portion of non-recourse debt from related parties     0
Total current liabilities     2,073
Derivative liabilities     0
Deferred revenue and customer deposits, net of current portion     34,954
Financing obligations, non-current     0
Long-term portion of recourse debt     0
Long-term portion of non-recourse debt     0
Long-term portion of recourse debt from related parties     0
Long-term portion of non-recourse debt from related parties     0
Other long-term liabilities     (1)
Total liabilities     37,026
Redeemable noncontrolling interest     0
Preferred stock     0
Common stock     0
Additional paid-in capital     0
Accumulated other comprehensive income (loss)     0
Accumulated deficit     (38,221)
Total stockholders’ deficit     (38,221)
Noncontrolling interest     0
Total liabilities, redeemable noncontrolling interest, stockholders' deficit and noncontrolling interest     (1,195)
As Previously Reported      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Cash and cash equivalents     226,499
Restricted cash, current     14,486
Accounts receivable     26,737
Inventories     140,372
Deferred cost of revenue     50,707
Customer financing receivable     5,919
Prepaid expenses and other current assets     25,639
Current assets     490,359
Property, plant and equipment, net     384,377
Customer financing receivable, non-current     62,615
Restricted cash, non-current     116,890
Deferred cost of revenue, non-current     57,286
Other long-term assets     58,400
Total assets     1,169,927
Accounts payable     81,060
Accrued warranty     15,295
Accrued expenses and other current liabilities     82,150
Financing obligations     0
Deferred revenue and customer deposits     88,060
Current portion of recourse debt     15,678
Current portion of non-recourse debt     7,983
Current portion of non-recourse debt from related parties     3,500
Total current liabilities     293,726
Derivative liabilities     14,648
Deferred revenue and customer deposits, net of current portion     179,712
Financing obligations, non-current     0
Long-term portion of recourse debt     359,959
Long-term portion of non-recourse debt     217,334
Long-term portion of recourse debt from related parties     27,734
Long-term portion of non-recourse debt from related parties     31,781
Other long-term liabilities     56,117
Total liabilities     1,181,011
Redeemable noncontrolling interest     557
Preferred stock     0
Common stock     12
Additional paid-in capital     2,647,118
Accumulated other comprehensive income (loss)     (147)
Accumulated deficit     (2,753,830)
Total stockholders’ deficit     (106,847)
Noncontrolling interest     95,206
Total liabilities, redeemable noncontrolling interest, stockholders' deficit and noncontrolling interest     1,169,927
Restatement Impacts      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Cash and cash equivalents     0
Restricted cash, current     0
Accounts receivable     4,216
Inventories     (7,765)
Deferred cost of revenue     (9,665)
Customer financing receivable     0
Prepaid expenses and other current assets     2,830
Current assets     (10,384)
Property, plant and equipment, net     243,008
Customer financing receivable, non-current     0
Restricted cash, non-current     0
Deferred cost of revenue, non-current     (53,562)
Other long-term assets     9,319
Total assets     188,381
Accounts payable     0
Accrued warranty     (1,159)
Accrued expenses and other current liabilities     (2,534)
Financing obligations     10,420
Deferred revenue and customer deposits     (13,856)
Current portion of recourse debt     0
Current portion of non-recourse debt     0
Current portion of non-recourse debt from related parties     0
Total current liabilities     (7,129)
Derivative liabilities     5,636
Deferred revenue and customer deposits, net of current portion     (92,390)
Financing obligations, non-current     397,272
Long-term portion of recourse debt     0
Long-term portion of non-recourse debt     0
Long-term portion of recourse debt from related parties     0
Long-term portion of non-recourse debt from related parties     0
Other long-term liabilities     (27,264)
Total liabilities     276,125
Redeemable noncontrolling interest     0
Preferred stock     0
Common stock     0
Additional paid-in capital     756
Accumulated other comprehensive income (loss)     0
Accumulated deficit     (88,500)
Total stockholders’ deficit     (87,744)
Noncontrolling interest     0
Total liabilities, redeemable noncontrolling interest, stockholders' deficit and noncontrolling interest     188,381
Restatement Impacts | Reclassification Of Lease Arrangements      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Deferred cost of revenue     (7,400)
Deferred cost of revenue, non-current     (53,600)
Restatement Impacts | Capitalized Stock-Based Compensation      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Inventories     3,700
Deferred cost of revenue     800
Property, plant and equipment, net     3,700
Restatement Impacts | Immaterial Misstatements      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Deferred cost of revenue     (3,100)
Restatement Impacts | Transfer Of Ownership      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Property, plant and equipment, net     239,300
Restatement Impacts | Change In Policy      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Accrued warranty     100
Restatement Impacts | Grid Pricing Escalation      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Accrued warranty     1,100
Restatement Impacts | Valuation Adjustment      
Error Corrections and Prior Period Adjustments Restatement [Line Items]      
Additional paid-in capital     $ (800)
[1] We have variable interest entities, which represent a portion of the consolidated balances recorded within these financial statement line items in the condensed consolidated balance sheets (see Note 13, Power Purchase Agreement Programs).