We all seem to be using different definitions.
Building: Foundation, structure, exterior coverings plus improvements such as interior walls, plumbing and fixtures, wiring and lighting, HVAC, elevators, etc.
Equipment: Stamping presses, welding robots, paint shop, conveyors, forklifts, lifting systems, assembly robots. Stuff used to make the cars, but not specific to any particular model.
Tooling: Stamping dies, certain jigs and other items specific to a particular model. Precision body dies dominate auto tooling cost.
Tesla depreciates Building and Equipment over a fixed number of years, but depreciates tooling on "units of production" basis. Expected life is a million units for Model 3 tooling and 325k units for Model S/X tooling. S/X tooling was originally 250k units. That's based on how many they expected to build before a body design refresh dictated new tooling, i.e. it was an economic life vs. a physical wear-and-tear life. When they saw they could stick with the same body style past 250k units they changed the depreciation schedule.
These are recent pictures of production tooling being installed at GF3:
Tesla releases first pictures inside Gigafactory 3, shows impressive progress - Electrek
That's production lines with industrial robots and at least one stamping machine.
That's all equipment.
Spending and paying are two different things. As soon as you take delivery / ownership of the tooling, it goes into your Assets and Payables. When you pay you remove from Payables and reduce Cash.
Vendors generally don't bill Tesla for the final, largest payment until the equipment and tooling are proven on the production line. It only goes into Accounts Payable after Tesla gets the bill. Prior to that it's an Accrued Liability. It won't show up as capex on Tesla's cash flow statement until they actually write the check. Model 3 equipment and tooling that Tesla installed in spring of 2017 was still hitting the capex line well into 2018.
(If you are purely talking about cash flows, you are right, though. But, payables has only gone up by ~70M)
Capex is a cash flow statement item. Tesla's capex guidance reflects that line item. If Tesla were actually paying for GF3 most of the Phase 1 capex would show in 2020. But I think they're only paying for tooling and incidentals. Time will tell.
But the acquisition of the tooling itself is done.
The bulk of GF3 tooling won't arrive for a couple more months, IMHO. Some of it is in AP because they have to make progress payments on the dies and such. But I don't expect the big payments to hit capex until next year. And as I said, I don't expect the much larger building and equipment costs to show up as capex at all.
