I'm trying to better understand how certain costs affect gross margins and both GAAP and non-GAAP earnings. Your insights are appreciated. For Gross-margins, I need to understand this issue. If Tesla produces 11,000 cars in a quarter and delivers 10,000 of them, are the gross-margins figured on the cost of producing the 10,000 that were delivered and paid for? That is my understanding, but I want to know if I have it correctly. * Are R&D expenses figured into gross margins? If so, how do R&D expenses for work on Model X get assigned while Model S is under construction? Does Model S have to carry some of Model X's R&D expenses or are these expenses carried forward to Model X? If so, how can these expenses divided up when the size of the Model X production run is unknown? For GAAP and non-GAAP earnings, where do we draw the line between CapEx and costs? * I suspect that R&D is considered an expense when figuring earnings, correct? * Are the installation of supercharger stations, stores, and service centers CapEx or costs? * I've been told that gigafactory work is CapEx. Do you agree? * I assume that anything that is considered CapEx is depreciated and that depreciation is a cost figured into GAAP and non-GAAP earnings. Correct? Many thanks!