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For a given month, they probably recognize a portion of the value of cars shipped. So, in July they probably recognized less than $11,881,000 for those particular 109 roadsters.

However, they also recognize a portion of cars sold in July, deposits taken during the month, and probably a portion of the price of cars ordered in previous months that will be shipped in future months, but were built during July.

The amount of revenue recognized for a month is never as simple as (cars_shipped * car_price).



Yes you're right, it's probably the revenue from future sales that have given them the boost.


They can't recognize that until it's shipped.

They might have had deferred revenue in terms of warranty. They probably have to allocate a portion of each sale as warranty and recognize that revenue over the length of the warranty (similar to iPod). Problem with that is it means they would have had defer a portion of revenue this months sales as well... so this theory only holds true if they had sold a large number before this month.

Maybe OEM accessories and upgrades (like the Sport Package). Also they might sell a license to an after market shop so they can say they are the official Tesla parts brands.


Is that still legal ? I thought that the AA+Enron debacle put a solid stop to that practice.




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