We don't "know" - but we can make an informed guess. Musk has repeatedly said they will upgrade to HW3. Including in autonomy day and possibly ER. Auditors have to agree to whatever revenue Tesla brings in from deferred. There will be COGS associated with that revenue which they should have put into contingency account. They will reverse out the contingency account and move from deferred revenue to sales. Standard accounting procedure. Tesla has also indicated they will recognize about ~190M per quarter by putting the amount in current account (rather than long term). So, they are making their plans clear.