Based on the Tesla's common-size consolidated balance sheets: Liabilities and Stockholders' Equity, discuss about:

1. How do common-sized Balance Sheets assist in the analysis of advanced cost/managerial accounting data to use in planning, budgeting, and forecasting?
2. What conclusions do you draw from analyzing the three years of common-sized Balanced Sheets relative to the corporations' planning, budgeting, and forecasting?
3. Tesla's company business trend

Tesla Inc. Common-size Consolidated Balance Sheet: Liabilities and Stockholders' Equity Dec 31, 2022 Dec 31. 2021 Dec 31, 2020 Dec 31, 2019 Dec 31. 2018 Accounts payable. principally trade 10.41% 3.33% 3.47% 3.22% 8.81% Automotive 0.74% 0.19% 0.54% 0.83% 0.41% GM Financial 13.94% 13.59% 15.15% 15.57% 13.62% Short-term debt and current portion of long- 14.69% 13.78% 15.69% 16.40% 14.03% Dealer and customer allowances, claims and discounts 1.82% 1.31% 3.10% 4.56% 5.11% Deferred revenue 0.94% 1.01% 1.33% 1.42% 1.54% Product warranty and related liabilities 1.15% 1.54% 1.30% 1.31% 1.23% Payrolls and employee benefits excluding 1.25% 1.20% 0.79% 0.86% 0.98% Other 4.27% 3.24% 3.28% 3.46% 3.48% Accrued liabilities 9.43% 8.29% 9.81% 11.62% 12.34% Current liabilities 34.53% 30.41% 33.98% 37.23% 36. 17% Automotive 6.02% 6.68% 6.88% 5.48% 5.73% GM Financial 22.74% 24.23 24.15% 23.43% 26.41% Long-term debt, excluding current portion 28.75% 30.92% 31.03% 28.91% 32.14% Postretirement benefits other than pensions 1.59% 2.35% 2.67% 2.60% 2.36% Pensions 2.16% 3.27% 5.49% 5.34% 5.08% Deferred revenue 1.35% 1.23% 1. 15% 1.30% 1.30% Product warranty and related liabilities 2.08% 2.45% 2.21 2.11% 2. 11% Non-current operating lease liabilities 0.37% 0.41% 0.41% 0.44% Employee benefits excluding postemployment benefits 0. 19%% 0.25% 0.35% 0.31% 0.29% Postemployment benefits including facility idling reserves 0. 19% 0.32% 0.31% 0.28% 0.38% Other 1.42% 1.50% 1.28% 1.33% 1.35% Other liabilities 5.59% 6. 16% 5.72% 5.76% 5.44% Non-current liabilities 38.09% 42.70% 44.90% 42.61% 45.01%% Total liabilities 72.62% 73.11% 78.88% 79.85% 81. 18% Noncontrolling interest, Cruise stock incentive awards 0.14% Common stock, $0.01 par value 0.01% 0.01% 0.01% 0.01% 0.01%% Additional paid-in capital 10.01% 11.06% 11.29% 11.43% 11.24% Retained earnings 18.65% 17.14% 13.59% 11.78% 9.82% Accumulated other comprehensive loss -2.99% -3.79% -5.73% -4.89% -3.98% Stockholders' equity 25.68% 24.41% 19. 15% 18.33% 17.09% Noncontrolling interests 1.57% 2.48%% 1.98% 1.83% 1.72% Total equity 27.24% 26.89% 21. 12% 20.15% 18.82% Total liabilities and equity 100.00% 100.00 100.00% 100.00% 100.00% Source: https:/www.stock-analysis-on.net/NASDAQ/Company/Tesla-InorCommon-SizerLiabilities-and-Stockholders-Equity