|Accrued warranty-beginning of period||113735||84371||71932||53182||53722||36877||24061||13013|
|Warranty costs incurred||10153||-11179||-9271||-9300||-8060||-6392||-1601||-3107|
|Changes in liability for pre-existing warranties, including expirations||-5671||14609||1541||8120||-10122||4878||3174|
|Provision for warranty||31132||25934||20169||19930||17642||18359||11244||14156|
|Accrued warranty - end of period||129043||113735||84371||71932||53182||53722||36878||24062|
An interesting detail is noticed from looking at historical data ... the warranty costs follow the number of cars sold rather than the number of cars on the road.
What that indicates is that Tesla is working through QC issues that the service center then takes care of. But once resolved, the cars are "fixed" generally not to return for further service. Let's see in Q3 is the trend continues?
Update (Apr 2015): For the first time, warranty costs actually decreased despite increased quarterly sales. No wonder no one's been harping about the "drivetrain failures" anymore.
Disclosure: The author is long TSLA.