Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Tesla Inc., adjusted total assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total assets	106,618)	82,338)	62,131)	52,148)	34,309)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Deferred tax assets²	6,733)	328)	89)	67)	31)
After Adjustment
Adjusted total assets	99,885)	82,010)	62,042)	52,081)	34,278)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets. See details »

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Tesla Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current liabilities	28,748)	26,709)	19,705)	14,248)	10,667)
Adjustments
Less: Deferred revenue, current portion	2,864)	1,747)	1,447)	1,458)	1,163)
Less: Accrued warranty reserve, current portion	1,546)	1,025)	703)	479)	344)
After Adjustment
Adjusted current liabilities	24,338)	23,937)	17,555)	12,311)	9,160)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Tesla Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total liabilities	43,009)	36,440)	30,548)	28,418)	26,199)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Deferred tax liabilities²	81)	82)	24)	151)	66)
Less: Deferred revenue	6,115)	4,551)	3,499)	2,742)	2,370)
Less: Accrued warranty reserve	5,152)	3,505)	2,101)	1,468)	1,089)
After Adjustment
Adjusted total liabilities	31,661)	28,302)	24,924)	24,057)	22,674)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred tax liabilities. See details »

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Tesla Inc., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Stockholders’ equity	62,634)	44,704)	30,189)	22,225)	6,618)
Adjustments
Less: Deferred tax assets (liabilities), net of valuation allowance¹	6,652)	247)	65)	(84)	(35)
Add: Deferred revenue	6,115)	4,551)	3,499)	2,742)	2,370)
Add: Accrued warranty reserve	5,152)	3,505)	2,101)	1,468)	1,089)
Add: Redeemable noncontrolling interests in subsidiaries	242)	409)	568)	604)	643)
Add: Noncontrolling interests in subsidiaries	733)	785)	826)	850)	849)
After Adjustment
Adjusted total equity	68,224)	53,707)	37,118)	27,973)	11,604)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Deferred tax assets (liabilities), net of valuation allowance. See details »

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Tesla Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current portion of debt and finance leases	2,373)	1,502)	1,589)	2,132)	1,785)
Debt and finance leases, net of current portion	2,857)	1,597)	5,245)	9,556)	11,634)
Total reported debt	5,230)	3,099)	6,834)	11,688)	13,419)
Stockholders’ equity	62,634)	44,704)	30,189)	22,225)	6,618)
Total reported capital	67,864)	47,803)	37,023)	33,913)	20,037)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Operating lease liabilities, current portion²	672)	485)	368)	286)	228)
Add: Operating lease liabilities, net of current portion³	3,671)	2,164)	1,671)	1,254)	956)
Adjusted total debt	9,573)	5,748)	8,873)	13,228)	14,603)
Adjustments to Equity
Less: Deferred tax assets (liabilities), net of valuation allowance⁴	6,652)	247)	65)	(84)	(35)
Add: Deferred revenue	6,115)	4,551)	3,499)	2,742)	2,370)
Add: Accrued warranty reserve	5,152)	3,505)	2,101)	1,468)	1,089)
Add: Redeemable noncontrolling interests in subsidiaries	242)	409)	568)	604)	643)
Add: Noncontrolling interests in subsidiaries	733)	785)	826)	850)	849)
Adjusted total equity	68,224)	53,707)	37,118)	27,973)	11,604)
After Adjustment
Adjusted total capital	77,797)	59,455)	45,991)	41,201)	26,207)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Operating lease liabilities, current portion. See details »

³ Operating lease liabilities, net of current portion. See details »

⁴ Deferred tax assets (liabilities), net of valuation allowance. See details »

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Tesla Inc., adjusted revenues

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Revenues	96,773)	81,462)	53,823)	31,536)	24,578)
Adjustment
Add: Increase (decrease) in deferred revenue	1,564)	1,052)	757)	372)	749)
After Adjustment
Adjusted revenues	98,337)	82,514)	54,580)	31,908)	25,327)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Tesla Inc., adjusted net income (loss) attributable to common stockholders

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net income (loss) attributable to common stockholders	14,997)	12,556)	5,519)	721)	(862)
Adjustments
Add: Deferred income tax expense (benefit)¹	(6,349)	(196)	(149)	40)	19)
Add: Increase (decrease) in deferred revenue	1,564)	1,052)	757)	372)	749)
Add: Increase (decrease) in accrued warranty reserve	1,647)	1,404)	633)	379)	341)
Add: Other comprehensive income (loss)	218)	(415)	(309)	399)	(28)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	(23)	31)	125)	141)	87)
After Adjustment
Adjusted net income (loss)	12,054)	14,432)	6,576)	2,052)	306)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Deferred income tax expense (benefit). See details »

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Tesla Inc. (NASDAQ:TSLA)

Adjustments to Financial Statements

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income