Because who really needs Generally Accepted Accounting Principles anyway...
Source [3]
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Links:
[1] http://www.zerohedge.com/users/tyler-durden
[2] http://www.zerohedge.com/sites/default/files/images/user5/imageroot/2013/08/TSLA%20wordcloud.jpg
[3] http://ir.teslamotors.com/common/download/download.cfm?companyid=ABEA-4CW8X0&fileid=682962&filekey=f9e27702-90ed-4516-a16e-dc720c411089&filename=Q2%2713%20Tesla%20Motors%20Shareholder%20Letter.pdf