This is too simple! they have $800M orders in three days! The product of the battery factory is already sold out. The books at Tesla can also reflect orders for batteries. Tesla Energy LTD will be in the green (or black) in few months and in much better financial shape than Tesla itself!
AS I promised, here are the examples
Guidant was spun off from Eli Lilly and Company in 1994, formed from Lilly's Medical Devices and Diagnostics Division.
Agilent Technologies spun off from Hewlett-Packard in 1999, formed from HP's former test-and-measurement equipment division.
Cenovus Energy was spun off from Encana Corporation in 2009.
Ocean Rig UDW Inc was spun off from Dryships Inc in September 2011.
AOL was a Time Warner spin-off; this effectively was a demerger, as AOL had previously merged into Time Warner.
DreamWorks Animation was spun off from DreamWorks Studios in 2004.
Nuage Networks was spun off from Alcatel Lucent in 2012
News Corporation's publishing operations (and its broadcasting operations in Australia) were spun off as News Corp in 2013. The previous News Corporation's remaining media properties were retained under the name 21st Century Fox.
The battery plant, house and business power storage will become a new public company and lots of cash will go to TESLA. This will generate a great new company and finance both car production and a new battery facility. TESLA market cap will triple