Tesla has reported its first-ever quarterly profit as Model S production hits full swing. The company said it made about $11 million dollars in the first quarter of 2013. A huge chunk of that came from a bit of accounting magic: Tesla was able to eliminate from its balance sheet some $10.7 million in liabilities relating to its Department of Energy loans. It also benefited from the state of California’s cap-and-trade system, selling some $68 million ...