The article discusses Carvana's financial practices, highlighting concerns about its accounting methods and related-party transactions. It points out that Carvana has been involved in questionable financial dealings, including the use of alternative investment advisors and securitization trusts to manage risky loans. The article also raises issues about Carvana's disclosure practices, particularly regarding profit-sharing agreements and the transfer of contract rights to related parties. Additionally, it critiques Carvana's financial reporting, suggesting that certain costs are misclassified to present a more favorable financial position. The article concludes by questioning the sustainability of Carvana's business model and the integrity of its financial statements.