Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Tesla Inc., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Accounts payable	14,431)	15,255)	10,025)	6,051)	3,771)
Accrued purchases	2,721)	2,747)	2,045)	901)	638)
Accrued warranty reserve, current portion	1,546)	1,025)	703)	479)	344)
Payroll and related costs	1,325)	1,026)	906)	654)	466)
Taxes payable	1,204)	1,235)	1,122)	777)	611)
Customer deposits	876)	1,063)	925)	752)	726)
Operating lease liabilities, current portion	672)	485)	368)	286)	228)
Sales return reserve, current portion	219)	270)	265)	417)	272)
Other current liabilities	517)	354)	310)	341)	663)
Accrued liabilities and other	9,080)	8,205)	6,644)	4,607)	3,948)
Deferred revenue	2,864)	1,747)	1,447)	1,458)	1,163)
Current portion of debt and finance leases	2,373)	1,502)	1,589)	2,132)	1,785)
Current liabilities	28,748)	26,709)	19,705)	14,248)	10,667)
Debt and finance leases, net of current portion	2,857)	1,597)	5,245)	9,556)	11,634)
Deferred revenue, net of current portion	3,251)	2,804)	2,052)	1,284)	1,207)
Operating lease liabilities, net of current portion	3,671)	2,164)	1,671)	1,254)	956)
Accrued warranty reserve, net of current portion	3,606)	2,480)	1,398)	989)	745)
Other non-current liabilities	876)	686)	477)	1,087)	990)
Other long-term liabilities	8,153)	5,330)	3,546)	3,330)	2,691)
Long-term liabilities	14,261)	9,731)	10,843)	14,170)	15,532)
Total liabilities	43,009)	36,440)	30,548)	28,418)	26,199)
Redeemable noncontrolling interests in subsidiaries	242)	409)	568)	604)	643)
Convertible senior notes	—)	—)	—)	51)	—)
Preferred stock; $0.001 par value; no shares issued and outstanding	—)	—)	—)	—)	—)
Common stock; $0.001 par value	3)	3)	1)	1)	1)
Additional paid-in capital	34,892)	32,177)	29,803)	27,260)	12,736)
Accumulated other comprehensive income (loss)	(143)	(361)	54)	363)	(36)
Retained earnings (accumulated deficit)	27,882)	12,885)	331)	(5,399)	(6,083)
Stockholders’ equity	62,634)	44,704)	30,189)	22,225)	6,618)
Noncontrolling interests in subsidiaries	733)	785)	826)	850)	849)
Total equity	63,367)	45,489)	31,015)	23,075)	7,467)
Total liabilities and equity	106,618)	82,338)	62,131)	52,148)	34,309)

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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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Tesla Inc. current liabilities increased from 2021 to 2022 and from 2022 to 2023.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Tesla Inc. long-term liabilities decreased from 2021 to 2022 but then increased from 2022 to 2023 exceeding 2021 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Tesla Inc. total liabilities increased from 2021 to 2022 and from 2022 to 2023.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Tesla Inc. stockholders’ equity increased from 2021 to 2022 and from 2022 to 2023.

Tesla Inc. (NASDAQ:TSLA)

Balance Sheet: Liabilities and Stockholders’ Equity