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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/gains-losses-on-extinguishment-of-debt</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/goodwill-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/goodwill-impairment-loss</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/hosting-arrangement-service-contract-implementation-cost-capitalized-after-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/impairment-of-intangible-assets-finitelived</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/impairment-of-intangible-assets-indefinitelived-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/impairment-of-long-lived-assets-held-for-use</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/increase-decrease-in-other-noncurrent-liabilities</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/increase-decrease-in-prepaid-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/incremental-common-shares-attributable-to-call-options-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/insider-transactions-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/insider-transactions-stock-units</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/intangible-assets-gross-excluding-goodwill</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/inventory</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/inventory-parts-and-components-net-of-reserves</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/inventory-work-in-process</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/inventory-write-down</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/long-term-debt</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/notes-reduction</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/number-of-reporting-units</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/oci-foreign-currency-transaction-and-translation-adjustment-net-of-tax</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/oci-net-of-tax-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-cash-flow</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-lease-assets</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-lease-payments-due-next-twelve-months</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-lease-payments-due-year-four</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/operating-lease-weighted-average-discount-rate-percent</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/other-current-assets</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/property-plant-and-equipment-and-finance-lease-right-of-use-asset-after-accumulated-depreciation-and-amortization</loc></url>
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<url><loc>https://stock.noler.com/us/stock/nikola-corporation/purchase-obligations-balance-sheet-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/registration-payment-arrangement-maximum-potential-consideration</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-assumed-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-long-term-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/repayments-of-senior-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/restricted-cash-and-cash-equivalents</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/restricted-cash-and-cash-equivalents-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/restricted-cash-and-cash-equivalents-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/restricted-cash-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/restricted-investments-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/right-of-use-asset-obtained-in-exchange-for-finance-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/sale-of-stock-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/settlement-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/sga-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/shares-issued-shares-new-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/short-term-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-additions-from-business-acquisition</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-preexisting-increase-decrease</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/standard-product-warranty-accrual-warranties-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-award-accelerated-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-award-number-of-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-compensation-unrecognized-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-shares-purchase-of-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-shares-restricted-stock-award-net-of-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-value-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-value-issued-for-services</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-value-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-value-restricted-stock-award-net-of-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-issued-value-of-shares-issued-for-acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-exercisable-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-forfeitures-and-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-forfeitures-and-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-options-vested-in-period-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/stock-split-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/supplies</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/supplies-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tangible-asset-impairment-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-credit-carryforward-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-rate-reconciliation-share-based-compensation-excess-tax-benefit-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-reconciliation-disposition-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-reconciliation-nondeductible-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/temporary-equity-carrying-amount-attributable-to-parent</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/temporary-equity-redemption-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/temporary-equity-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/unrealized-gain-loss-on-derivatives</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/utb-income-tax-penalties-and-interest-accrued</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/utb-increase-from-acquisition</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/utb-increase-from-current-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/utb-increase-from-prior-year-positions</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/variable-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/warrants-and-rights-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/nikola-corporation/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
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