Create a common-size balance sheet for Tesla and use the difference (2017-2016) to comment on the following items
Items	Your comments
1. Cash and Cash equivalents
2. Property and equiment, net
3. Total current liabilites
4. Long-term debt
5. Total stockholders' equity
Tesla Inc (NMS: TSLA)
Exchange rate used is that of the Year End reported date
As Reported Annual Balance Sheet
Report Date	12/31/2017	12/31/2016	12/31/2017	12/31/2016	Difference (2017-2016)
Currency	USD	USD
Audit Status	Not Qualified	Not Qualified
Consolidated	Yes	Yes
Scale	Thousands	Thousands	%	%
Cash & cash equivalents	3367914	3393216
Restricted cash & marketable securities	155323	105519
Restricted cash	-	-
Accounts receivable	515381	499142
Raw materials	821396	680339
Work in process	243181	233746
Finished goods	1013909	1016731
Service parts	185051	136638
Inventory	2263537	2067454
Prepaid expenses & other current assets	268365	194465
Total current assets	6570520	6259796
Operating lease vehicles, net	4116604	3134080
Solar energy systems, leased & to be leased, net	6347490	5919880
Building & building improvements	-	-
Land	-	-
Machinery, equipment & office furniture	4251711	2154367
Tooling	1255952	794793
Leasehold improvements	789751	505295
Land & buildings	2517247	1079452
Computer equipment & software	395067	275655
Construction in progress	2541588	2147332
Other property, plant & equipment	-	23548
Property & equipment, gross	11751316	6980442
Less: accumulated depreciation & amortization	1723794	997485
Property & equipment, net	10027522	5982957
Intangible assets, net	361502	376145
Goodwill	60237	-
MyPower customer notes receivable, net of current portion	456652	506302
Restricted cash, net of current portion	441722	268165
Emission credits	-	-
Debt issuance costs, net	-	-
Other assets	-	-
Other assets	-	-
Other assets	273123	216751
Total assets	28655372	22664076
Accounts payable	2390250	1860341
Accrued warranty, current portion	-	-
Build to suit finance obligation, current portion	-	-
Accrued interest	-	-
Environmental liabilities, current portion	-	-
Other accrued expenses	-	-
Accrued purchases	753408	585019
Payroll & related costs	378284	218792
Taxes payable	185807	152897
Financing obligation, current portion	67313	52031
Accrued warranty	125502	-
Other current liabilities	221052	-
Accrued warranty & other	-	201289
Accrued liabilities & other current liabilities	1731366	1210028
Accrued liabilities	-	-
Deferred revenue	1015253	763126
Resale value guarantee	787333	179504
Capital lease obligations, current portion	-	-
Customer deposits	853919	663859
Convertible debt, current portion	-	-
Current portion of long-term debt & capital leases	796549	984211
Current portion of solar bonds issued to related parties	100000	165936
Total current liabilities	7674670	5827005
Long-term debt & capital leases, net of current portion	9415700	5860049
Solar bonds issued to related parties, net of current portion	100	99164
Convertible senior notes issued to related parties	2519	10287
Deferred revenue, net of current portion	1177799	851790
Resale value guarantees, net of current portion	2309222	2210423
Capital lease obligations, less current portion	-	-
Convertible debt, less current portion	-	-
Deferred tax liabilities	-	-
Environmental liabilities, less current portion	-	-
Accrued warranty reserve, net of current portion	276289	149858
Build-to-suit lease liability, net of current portion	1665768	1323293
Deferred rent expense	46820	36966
Financing obligation, net of current portion	67929	84360
Liability for receipts from an investor	29713	76828
Other noncurrent liabilities	356451	220144
Other long-term liabilities	2442970	1891449
Other long-term liabilities	-	-
Total liabilities	23022980	16750167
Redeemable noncontrolling interests in subsidiaries	397734	367039
Convertible senior notes	70	8784
Common stock	169	161
Additional paid-in capital	9178024	7773727
Accumulated other comprehensive income (loss)	33348	-23740
Retained earnings (accumulated deficit)	-4974299	-2997237
Total stockholders' equity (deficit)	4237242	4752911
Non-controlling interests	997346	785175