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BALANCE SHEETS COMPONENTS (Tables)
 9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Inventory
Inventory as of September 30, 2022 and December 31, 2021 were as follows (in thousands):
September 30,
2022		December 31,
2021
Raw materials$464,854 $87,646 
Work in progress49,375 30,641 
Finished goods
171,092 8,963 
Total inventory$685,321 $127,250 
Schedule of Property, Plant and Equipment and Construction in Progress
Property, plant and equipment as of September 30, 2022 and December 31, 2021 were as follows (in thousands):
September 30,
2022		December 31,
2021
Land and land improvements$64,677 $1,050 
Building and improvements197,254 195,952 
Machinery, Tooling and Vehicles703,350 601,791 
Computer equipment and software41,590 27,968 
Leasehold improvements163,467 135,533 
Furniture and fixtures23,499 15,352 
Finance leases94,991 13,601 
Construction in progress882,892 276,919 
Total property, plant and equipment2,171,720 1,268,166 
Less accumulated depreciation and amortization(217,410)(86,013)
Property, plant and equipment, net$1,954,310 $1,182,153 
Construction in progress consisted of the following (in thousands):
September 30,
2022		December 31,
2021
Machinery and tooling$407,856 $132,943 
Construction of AMP-1 and AMP-2(1)
435,103 112,970 
Leasehold improvements39,933 31,006 
Total construction in progress$882,892 $276,919 
(1) As of September 30, 2022, $26.6 million of capital expenditure support received from Ministry of Investment of Saudi Arabia (“MISA”) was recorded as a deduction to AMP-2 construction in progress balance. See Note 2 “Summary of Significant Accounting Policies” and Note 19 “Related Party Transactions” for additional information.
Schedule of Other Current Liabilities
Other current liabilities as of September 30, 2022 and December 31, 2021 were as follows (in thousands):
September 30,
2022		December 31,
2021
Engineering, design, and testing accrual$26,925 $33,950 
Construction in progress213,551 92,590 
Accrued purchases (1)
173,889 12,225 
Retail leasehold improvements accrual11,578 15,796 
Other professional services accrual33,643 13,944 
Tooling liability13,708 23,966 
Short-term insurance financing note2,141 15,281 
Short-term borrowings13,575 — 
Operating lease liabilities, current portion7,815 11,056 
Other current liabilities189,730 99,404 
Total other current liabilities$686,555 $318,212 
(1) Accrued purchases primarily reflect inventory purchases and related transportation charges that had not been invoiced.
Schedule of Other Noncurrent Liabilities
Other long-term liabilities as of September 30, 2022 and December 31, 2021 were as follows (in thousands):
September 30,
2022		December 31,
2021
Operating lease liabilities, net of current portion$239,173 $185,323 
Other long-term liabilities(1)
125,836 3,252 
Total other long-term liabilities$365,009 $188,575 
(1) As of September 30, 2022, $70.7 million of capital expenditure support received from MISA was recorded as deferred liability within other long-term liabilities. See Note 2 “Summary of Significant Accounting Policies” and Note 19 “Related Party Transactions” for additional information.
Schedule of Accrued Warranty Liability
Accrued warranty activities consisted of the following (in thousands):

Three Months Ended September 30, 2022Nine Months Ended September 30, 2022
Accrued warranty - beginning of period$8,311 $1,282 
Warranty costs incurred(3,501)(5,256)
Provision for warranty(1)
8,815 17,599 
Accrued warranty - end of period(2)
$13,625 $13,625 
(1) Accrued warranty balance as of September 30, 2022 included estimated costs related to the recalls identified.
(2) Accrued warranty balances were recorded within other current liabilities and other long-term liabilities on our condensed consolidated balance sheets.