Please critique the following managed financial decision and if such decisions are correct inline with the healthy accounting practices.

Tesla reported a net loss of U.S $888.66 thousand for the year ended in December 2015. This loss was the greatest loss reported from the year 2008.

The Management Discussion and Analysis section and other sections of the 2015 annual report whereby Management explain the loss as following:

Comprehensive Loss

Comprehensive loss is comprised of net loss and other comprehensive income (loss). Other comprehensive loss consists of unrealized gains and losses on derivatives, the company's available-for-sale marketable securities, and foreign currency translation adjustment that have been excluded from the determination of net loss.

Other Income (Expense), Net

Other income (expense), net, consists primarily of foreign exchange gains and losses related to the company's foreign currency-denominated monetary assets and liabilities and the change in the fair value of the company's DOE common stock warrant liability. Tesla's foreign exchange gains and losses varied depending upon movements in the underlying foreign currency exchange rates. Prior to the expiration of the DOE warrant in May 2013, the DOE warrant had been carried at its estimated fair value with changes in its fair value reflected in other income (expense), net.

Other income (expense), net, for the years ended December31, 2015, 2014, and 2013 was ($41.7) million, $1.8 million and $22.6 million. Fluctuations in other income (expense) from 2014 to 2015 are primarily the result of gains (losses) from foreign currency exchange of ($45.6) million and $2.0 million for the years ended December 31, 2015 and 2014. Foreign currency losses during 2015 related primarilyto changes in the exchange rates of euro, Norwegian krone, Canadian dollars, and Chinese yuan. Other income, net of $22.6 million in 2013 was primarily due to the reduction in fair value of the company's DOE common stock warrant liability of $10.7 million during the year.Other income, net, also includes the favorable foreign currency exchange impact from the company's foreign currency-denominated liabilities during the year ended December 31, 2013, especially related to the Japanese yen.

The company's recorded foreign exchange losses of $45.6 million in other income (expense), net, for the year ended December31, 2015 related the impact of changes in exchange rates on foreign currency denominated monetary assets and liabilities.

References:

Tesla Motors. (2015). Annual Report 2015 - Tesla Motors. Retrieved from ir.tesla.com/secfiling.cfm?filingid=1564590-16-13195