Tesla builds a new vehicle,and completes it in December 2015.It sells the vehicle in January 2016.The value of this vehicle affects U.S.GDP

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The value of the vehicle affects U.S. GDP for both 2015 and 2016. It is included in 2015 as part of investment spending, which is considered in GDP when the vehicle is completed, and then again in 2016 when it is sold as part of consumption spending. The nationality of the buyer does not affect U.S. GDP.

Tesla Builds a New Vehicle,and Completes It in December 2015