Yes it would count towards their profits. The only issue is that right now one of the main criticisms is that it relies on credits to make up for its money spending sectors. Its part of the growth and many deem it "unprofitable" but I feel that spending is required for it to grow.
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They took a $200 billion hit on the start up of the new model X/S lines which amounted to 0 cars sold for the quarter.
Musks comp plan also hit them to the tune of $300 million.
Both should be down in following quarters.
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Sounds like I should look forward to the next quarters earnings.
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