Deferred revenue is common in businesses where customers prepay for a subscription or service, for example. In Tesla's case, these aren't just self-driving features that have yet to be activated but certain other services, including access to Tesla's Supercharger network and internet connectivity.

Explain Teslas use of recognizing "deferred revenue" on certain pre-paid packages to log revenue over time and strategically offset operating costs. Is Tesla able to choose in which quarters such revenue is recognized? Is this practice beneficial?