I read the 8k published on May 4th.<p><a href="http:&#x2F;&#x2F;ir.teslamotors.com&#x2F;secfiling.cfm?filingID=1193125-16-577582&amp;CIK=1318605" rel="nofollow">http:&#x2F;&#x2F;ir.teslamotors.com&#x2F;secfiling.cfm?filingID=1193125-16-...</a><p>Restricted cash is only $47 Mil.<p>I think they&#x27;re actually accounting the pre-order money as straight up Cash on hand.<p>&gt; My only point is that their cash position to build out their production line is probably overstated if you only look at the cash&#x2F;marketable securities line item.<p>I agree with this. I&#x27;m just surprised at how they&#x27;re accounting for this. I&#x27;m fairly certain they consider the pre-order money to be &#x27;cash &#x2F; cash-equivalents&#x27;, the $1.4 Billion line item.