I think you have provided a couple of great examples of adjustments that could be made to Tesla's financial statements. I agree that these types of adjustments could help analysts and investors to gain a better understanding of a company's performance. The types of adjustments that are made will vary from company to company depending on their policies and procedures. When I was thinking of adjustments that could be made for Hershey, the deferred revenue adjustment would not apply since they recognize revenue when the ordered products are transferred to the customer. However, it makes sense why this would be an appropriate adjustment to make for Tesla. Overall, great work