The SEC said Tesla in its August earnings release used “individually tailored” measurements when the electric-vehicle maker added back certain costs to revenue calculated under generally accepted accounting principles. While the SEC allows the use of some non-GAAP metrics, certain figures that adjust revenue are prohibited as detailed in the regulator’s guidelines from May 17.

Tesla on Oct. 2 said in a press release it would drop non-GAAP revenue and other custom metrics flagged by the SEC from future earnings filings. The move came after the company in August said it was reviewing the SEC’s new accounting guidelines and taking steps to modify its non-GAAP information.

The SEC used the word “tailored” to describe revenue adjustments that are specifically prohibited in its May update on regulatory guidelines.

“Whenever the SEC uses that specific term it’s a clear indication that this specific adjustment should not be used, it’s very strong language,” said Olga Usvyatsky, vice president of research and CPA at Audit Analytics.

Tesla was also chastised for its slow response to new guidance on the use of non-GAAP figures.

The regulator criticized Tesla for failing to make a “substantive” case for providing non-GAAP figures to investors.
(с)www.zerohedge.com/news/2016-11-29/tesla-made-me...

Вкратце - чтобы показывать прибыль, Тесла решила использовать "другую механику" подсчетов. После чего регулятор настоятельно порекомендовал не пудрить мозги инвесторам.