For TESLA CORP 10-k filing most recent year

1. Comment on the management of risk and uncertainty as discussed in the Management Discussion & Analysis (MD&A) report.

2. Divisions and Product Lines may be discussed in the MD&A section. What cost accounting issues may arise in these areas as you consider our chapters for the week.

3. Comment on any specific cost accounting-related information in the MD&A report. For example, management often explains higher or lower than expected performance in this section of the filing. Does management discuss cost or cost fluctuations, profitability, pricing, emerging markets, competitive positioning in the global market or any other key factors and performance indicators in the 10-K filing?