Balance Sheet Components (Tables)

6 Months Ended

Jun. 28, 2015

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts Receivable

	As of
(In thousands)	June 28, 2015			December 28, 2014
Accounts receivable, net:
Accounts receivable, gross1,2	$	453,853		$	523,613
Less: allowance for doubtful accounts	(18,432		)	(18,152		)
Less: allowance for sales returns	(1,794		)	(1,145		)
	$	433,627		$	504,316

¹  Includes short-term financing receivables associated with solar power systems leased of $9.4 million and $9.1 million as of June 28, 2015 and December 28, 2014, respectively (see Note 6).

²  Includes short-term retainage of $243.8 million and $213.0 million as of June 28, 2015 and December 28, 2014, respectively. Retainage refers to the earned, but unbilled, portion of a construction and development project for which payment is deferred by the customer until certain contractual milestones are met.

Schedule of Inventory

	As of
(In thousands)	June 28, 2015		December 28, 2014
Inventories:
Raw materials	$	85,512	$	46,848
Work-in-process	116,364		67,903
Finished goods	108,556		93,822
	$	310,432	$	208,573

Schedule of Prepaid Expenses and Other Current Assets

	As of
(In thousands)	June 28, 2015		December 28, 2014
Prepaid expenses and other current assets:
Deferred project costs	$	55,213	$	64,784
Bond hedge derivative	—		51,951
VAT receivables, current portion	8,607		7,554
Deferred costs for solar power systems to be leased	29,852		22,537
Derivative financial instruments	1,907		7,018
Prepaid inventory	5,085		—
Other receivables	74,370		79,927
Other prepaid expenses	64,053		47,448
Other current assets	15,265		47,626
	$	254,352	$	328,845

Schedule Investments In Power And Distribution Projects

	As of
(In thousands)	June 28, 2015		December 28, 2014
Project assets - plants and land:
Project assets — plants	$	410,581	$	104,328
Project assets — land	12,060		12,328
	$	422,641	$	116,656
Project assets — plants and land, current portion	$	379,900	$	101,181
Project assets — plants and land, net of current portion	$	42,741	$	15,475

Schedule of Property, Plant and Equipment

	As of
(In thousands)	June 28, 2015			December 28, 2014
Property, plant and equipment, net:
Manufacturing equipment3	$	565,813		$	554,124
Land and buildings	26,138			26,138
Leasehold improvements	241,764			236,867
Solar power systems4	140,678			124,848
Computer equipment	94,486			88,257
Furniture and fixtures	9,892			9,436
Construction-in-process	137,359			75,570
	1,216,130			1,115,240
Less: accumulated depreciation	(572,218		)	(529,896		)
	$	643,912		$	585,344

³  The Company's mortgage loan agreement with International Finance Corporation ("IFC") is collateralized by certain manufacturing equipment with a net book value of $100.1 million and $111.9 million as of June 28, 2015 and December 28, 2014, respectively.

⁴  Includes $110.4 million and $94.4 million of solar power systems associated with sale-leaseback transactions under the financing method as of June 28, 2015 and December 28, 2014, respectively, which are depreciated using the straight-line method to their estimated residual values over the lease terms of up to 20 years (see Note 6).

Schedule of Property, Plant and Equipment by Geographic Region

	As of
(In thousands)	June 28, 2015		December 28, 2014
Property, plant and equipment, net by geography5:
Philippines	$	382,485	$	335,643
United States	196,017		183,631
Mexico	39,511		40,251
Europe	23,258		24,748
Other	2,641		1,071
	$	643,912	$	585,344

⁵  Property, plant and equipment, net by geography is based on the physical location of the assets.

Schedule of Other Long-Term Assets

	As of
(In thousands)	June 28, 2015		December 28, 2014
Other long-term assets:
Equity method investments	$	283,225	$	210,898
Cost method investments	36,378		32,308
Derivative financial instruments	848		—
Other	71,509		57,023
	$	391,960	$	300,229

Schedule of Accrued Liabilities

	As of
(In thousands)	June 28, 2015		December 28, 2014
Accrued liabilities:
Bond hedge derivatives	$	—	$	51,951
Employee compensation and employee benefits	41,923		47,667
Deferred revenue	22,835		33,412
Short-term residential lease financing	—		1,489
Interest payable	5,038		10,575
Short-term warranty reserves	12,184		13,278
Restructuring reserve	4,278		13,477
VAT payables	7,797		6,073
Derivative financial instruments	4,443		1,345
Inventory payable	5,084		—
Short-term residential lease financing with 8point3 Energy Partners	4,220		—
Proceeds from 8point3 Energy Partners IPO attributable to pre-COD projects	301,746		—
Other	141,408		151,767
	$	550,956	$	331,034

Schedule of Other Long-Term Liabilities

	As of
(In thousands)	June 28, 2015		December 28, 2014
Other long-term liabilities:
Deferred revenue	$	180,176	$	176,804
Long-term warranty reserves	144,347		141,370
Long-term sale-leaseback financing	127,925		111,904
Long-term residential lease financing	—		27,122
Long-term residential lease financing with 8point3 Energy Partners	25,149		—
Unrecognized tax benefits	20,128		31,764
Long-term pension liability	11,571		9,980
Derivative financial instruments	470		3,712
Other	25,672		52,688
	$	535,438	$	555,344

Schedule of Accumulated Other Comprehensive Income (Loss)

	As of
(In thousands)	June 28, 2015			December 28, 2014
Accumulated other comprehensive loss:
Cumulative translation adjustment	$	(10,473	)	$	(8,712	)
Net unrealized loss on derivatives	(635		)	(1,443		)
Net loss on long-term pension liability adjustment	(2,878		)	(2,878		)
Deferred taxes	35			(422		)
	$	(13,951	)	$	(13,455	)