[wlfmn]

Not the original poster, but i'm guessing they are referring to Tesla including resale price guarantee in sale revenue numbers [1].

You can check out their SEC submissions as well, it's all public. [2]

1. http://www.investopedia.com/news/will-tesla-make-profit-2017...

2. https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&C...