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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2012	Feb. 11, 2013	Jun. 29, 2012
Entity Registrant Name	EchoStar CORP
Entity Central Index Key	0001415404
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,038
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Class A common stock
Entity Common Stock, Shares Outstanding		40,111,841
Class B common stock
Entity Common Stock, Shares Outstanding		47,687,039

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$ 731,614	$ 614,035
Marketable investment securities	815,951	1,082,407
Trade accounts receivable, net of allowance for doubtful accounts of $16,894 and $18,484, respectively	211,373	212,960
Trade accounts receivable - DISH Network, net of allowance for doubtful accounts of zero	281,845	229,852
Inventory	84,348	68,707
Deferred tax assets	23,317	23,492
Other current assets	66,201	76,284
Total current assets	2,214,649	2,307,737
Noncurrent Assets:
Restricted cash and marketable investment securities	29,045	24,286
Property and equipment, net of accumulated depreciation of $2,340,210 and $2,003,875, respectively	2,612,284	2,453,546
Regulatory authorizations	562,712	469,810
Goodwill	507,924	533,018
Other intangible assets, net	347,496	466,452
Other investment securities	183,211	140,439
Other noncurrent assets, net	142,912	148,449
Total noncurrent assets	4,385,584	4,236,000
Total assets	6,600,233	6,543,737
Current Liabilities:
Trade accounts payable	284,728	250,366
Trade accounts payable - DISH Network	26,960	16,374
Current portion of long-term debt and capital lease obligations	67,706	64,474
Deferred revenue and other	47,652	54,090
Accrued royalties	18,034	23,590
Accrued expenses and other	142,245	174,828
Total current liabilities	587,325	583,722
Noncurrent Liabilities:
Long-term debt and capital lease obligations, net of current portion	2,420,793	2,464,180
Deferred tax liabilities	373,447	373,391
Long-term deferred revenue and other long-term liabilities	68,441	70,818
Total noncurrent liabilities	2,862,681	2,908,389
Total liabilities	3,450,006	3,492,111
Commitments and Contingencies (Note 16)
Stockholders' Equity:
Preferred Stock, $.001 par value, 20,000,000 shares authorized, none issued and outstanding
Additional paid-in capital	3,394,646	3,360,301
Accumulated other comprehensive income	18,752	165,771
Accumulated deficit	(174,439)	(385,487)
Treasury stock, at cost	(98,162)	(98,162)
Total EchoStar stockholders' equity	3,140,890	3,042,516
Noncontrolling interests	9,337	9,110
Total stockholders' equity	3,150,227	3,051,626
Total liabilities and stockholders' equity	6,600,233	6,543,737
Class A common stock
Stockholders' Equity:
Common stock	45	45
Class B common stock
Stockholders' Equity:
Common stock	48	48
Class C common stock
Stockholders' Equity:
Common stock
Class D common stock
Stockholders' Equity:
Common stock

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current Assets:
Allowance for doubtful accounts on trade accounts receivable (in dollars)	$ 16,894	$ 18,484
Allowance for doubtful accounts on trade accounts receivable - DISH Network (in dollars)	0	0
Property and equipment, accumulated depreciation (in dollars)	$ 2,340,210	$ 2,003,875
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Class A common stock
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	1,600,000,000	1,600,000,000
Common stock, shares issued (in shares)	45,449,362	44,500,440
Common stock, shares outstanding (in shares)	39,917,044	38,968,122
Class B common stock
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	47,687,039	47,687,039
Common stock, shares outstanding (in shares)	47,687,039	47,687,039
Class C common stock
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Class D common stock
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenue:
Equipment revenue - DISH Network	$ 1,028,588	$ 1,158,293	$ 1,470,173
Equipment revenue - other	621,495	513,504	347,765
Services and other revenue - DISH Network	515,176	496,636	468,399
Services and other revenue - other	956,445	592,998	64,032
Total revenue	3,121,704	2,761,431	2,350,369
Costs and Expenses:
Cost of sales - equipment	1,397,512	1,414,791	1,553,129
Cost of sales - services and other	691,922	492,702	236,356
Selling, general and administrative expenses	367,816	288,575	128,366
General and administrative expenses - DISH Network	4,828	14,701	15,189
Research and development expenses	69,649	50,966	46,093
Depreciation and amortization	457,326	385,894	228,911
Impairments of assets	32,765	32,964
Total costs and expenses	3,021,818	2,680,593	2,208,044
Operating income	99,886	80,838	142,325
Other Income (Expense):
Interest income	11,176	10,821	14,472
Interest expense, net of amounts capitalized	(153,029)	(82,593)	(14,560)
Realized gains on marketable investment securities and other investments	177,558	13,666	2,923
Gains on investments accounted for at fair value, net		15,871	144,473
Equity in earnings (losses) of unconsolidated affiliates	(438)	11,860	(2,813)
Other, net	59,531	(24,688)	1,953
Total other income (expense), net	94,798	(55,063)	146,448
Income before income taxes	194,684	25,775	288,773
Income tax benefit (provision), net	16,329	(21,501)	(84,415)
Net income	211,013	4,274	204,358
Less: Net income (loss) attributable to noncontrolling interests	(35)	635
Net income attributable to EchoStar	$ 211,048	$ 3,639	$ 204,358
Weighted-average common shares outstanding - Class A and B common stock:
Basic (in shares)	87,150	86,223	85,084
Diluted (in shares)	87,959	87,089	85,203
Earnings per share - Class A and B common stock:
Basic (in dollars per share)	$ 2.42	$ 0.04	$ 2.40
Diluted (in dollars per share)	$ 2.40	$ 0.04	$ 2.40
Comprehensive Income (Loss):
Net income	$ 211,013	$ 4,274	$ 204,358
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(2,501)	(15,298)	927
Unrealized holding gains (losses) on available-for-sale securities and other	30,799	(1,276)	141,161
Recognition of previously unrealized gains on available-for-sale securities in net income	(175,223)	(6,637)	(30,226)
Total other comprehensive income (loss), net of tax	(146,925)	(23,211)	111,862
Comprehensive income (loss)	64,088	(18,937)	316,220
Less: Comprehensive income (loss) attributable to noncontrolling interests	59	(568)
Comprehensive income (loss) attributable to EchoStar	$ 64,029	$ (18,369)	$ 316,220

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Class A and B Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Treasury Stock	Noncontrolling Interest
Beginning balance at Dec. 31, 2009	$ 2,664,850	$ 91	$ 3,278,680	$ 77,120	$ (593,484)	$ (97,557)
Increase (Decrease) in Stockholders' Equity
Capital transactions with DISH Network, net of tax	11,309		11,309
Exercise of stock options	1,577		1,577
Employee benefits	3,856		3,856
Employee Stock Purchase Plan	2,437		2,437
Class A common stock repurchases, at cost	(605)					(605)
Non-cash, stock-based compensation	13,546		13,546
Net income	204,358				204,358
Unrealized holding gains (losses) on available-for-sale securities, net and other	110,935			110,935
Foreign currency translation adjustment	927			927
Ending balance at Dec. 31, 2010	3,013,190	91	3,311,405	188,982	(389,126)	(98,162)
Increase (Decrease) in Stockholders' Equity
Exercise of stock options	25,611	2	25,609
Employee benefits	4,046		4,046
Employee Stock Purchase Plan	3,177		3,177
Non-cash, stock-based compensation	16,064		16,064
Net income	4,274				3,639		$ 635
Unrealized holding gains (losses) on available-for-sale securities, net and other	(7,913)			(7,913)
Foreign currency translation adjustment	(16,501)			(15,298)			(1,203)
Acquisition of Hughes Communications	9,678						9,678
Ending balance at Dec. 31, 2011	3,051,626	93	3,360,301	165,771	(385,487)	(98,162)	9,110
Increase (Decrease) in Stockholders' Equity
Exercise of stock options	11,469		11,469
Employee benefits	4,282		4,282
Employee Stock Purchase Plan	3,929		3,929
Non-cash, stock-based compensation	14,585		14,585
Other	248		80				168
Net income	211,013				211,048		(35)
Unrealized holding gains (losses) on available-for-sale securities, net and other	(144,424)			(144,424)
Foreign currency translation adjustment	(2,501)			(2,595)			94
Ending balance at Dec. 31, 2012	$ 3,150,227	$ 93	$ 3,394,646	$ 18,752	$ (174,439)	$ (98,162)	$ 9,337

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash Flows From Operating Activities:
Net income	$ 211,013	$ 4,274	$ 204,358
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation and amortization	457,326	385,894	228,911
Equity in losses (earnings) of unconsolidated affiliates	438	(11,860)	2,813
Realized gains on marketable investment securities and other investments	(177,558)	(13,666)	(2,923)
Gains on investments accounted for at fair value, net		(15,871)	(144,473)
Impairments of assets	32,765	32,964
Non-cash, stock-based compensation	14,585	16,064	13,546
Deferred tax (benefit) provision	(1,075)	(8,974)	103,569
Other, net	14,610	2,171	(3,067)
Change in noncurrent assets and noncurrent liabilities, net	(42,302)	2,058	19,715
Changes in current assets and current liabilities, net:
Trade accounts receivable	1,357	(9,139)	40,623
Allowance for doubtful accounts	(1,590)	10,841	2,039
Trade accounts receivable - DISH Network	(56,735)	8,145	32,544
Inventory	(16,109)	21,488	22,581
Other current assets	10,447	35,681	(61,862)
Trade accounts payable	65,577	(12,193)	(33,404)
Trade accounts payable - DISH Network	10,597	2,219	(24,192)
Accrued expenses and other	(18,197)	(3,078)	3,237
Net cash flows from operating activities	505,149	447,018	404,015
Cash Flows From Investing Activities:
Purchases of marketable investment securities	(971,154)	(2,051,444)	(2,300,631)
Sales of marketable investment securities	1,248,748	1,981,197	2,253,819
Purchases of property and equipment	(513,005)	(377,172)	(196,736)
Launch service assigned to DISH Network			102,913
Change in restricted cash and marketable investment securities	(4,759)	(1,624)	577
Acquisition of Hughes Communications, net of cash acquired of $98,900		(2,075,713)
Acquisition of regulatory authorizations	(98,477)
Purchase of strategic investments included in marketable and other investment securities	(2,608)	(73,047)	(69,072)
Distribution received from investment in affiliates	7,500
Investment in Move Networks			(44,991)
Proceeds from sale of strategic investments		712,935	15,609
Other, net	(13,026)	(3,177)	(46)
Net cash flows from investing activities	(346,781)	(1,888,045)	(238,558)
Cash Flows From Financing Activities:
Proceeds from issuance of long-term debt	1,641	2,000,000
Repayment of long-term debt and capital lease obligations	(60,022)	(59,493)	(49,727)
Debt issuance costs	(229)	(57,825)
Class A common stock repurchases			(605)
Net proceeds from Class A common stock options exercised and issued under the Employee Stock Purchase Plan	15,398	28,718	4,014
Other	(764)	2,147	(655)
Net cash flows from financing activities	(43,976)	1,913,547	(46,973)
Effect of exchange rates on cash and cash equivalents	3,187	(299)
Net increase in cash and cash equivalents	117,579	472,221	118,484
Cash and cash equivalents, beginning of period	614,035	141,814	23,330
Cash and cash equivalents, end of period	731,614	614,035	141,814
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest (including capitalized interest)	192,611	120,452	41,021
Capitalized interest	45,497	42,743	25,812
Cash received for interest	30,388	13,022	19,028
Cash paid for income taxes	11,176	2,173	15,240
Employee benefits paid in Class A common stock	4,282	4,046	3,856
Satellites and other assets financed under capital lease obligations	30,317	198,468	57,397
In-orbit incentive obligation for Echostar XVII	24,950
Reduction of capital lease obligations and associated asset value		20,214	39,442
Reduction of capital lease obligations for AMC-16	12,599	6,616
Capital expenditures included in accounts payable	16,812	$ 26,330	$ 7,272
Contribution of assets to Dish Digital	$ 44,712

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2011 USD ($)
CONSOLIDATED STATEMENTS OF CASH FLOWS
Acquisition of Hughes Communications, cash acquired	$ 98,900

Organization and Business Activities	12 Months Ended
Organization and Business Activities	Dec. 31, 2012
Organization and Business Activities
Organization and Business Activities	Note 1. Organization and Business Activities Principal Business EchoStar Corporation (together with its subsidiaries is referred to as “EchoStar,” the “Company,” “we,” “us” and/or “our”) is a holding company that was organized in October 2007 as a corporation under the laws of the State of Nevada. Our Class A common stock is publicly traded on the Nasdaq Global Select Market under the symbol “SATS.” We are a global provider of satellite operations, video delivery solutions, and broadband satellite technologies and services for home and office, delivering innovative network technologies, managed services, and solutions for enterprises and governments. We currently operate in three business segments. · *EchoStar Technologies* — which designs, develops and distributes digital set-top boxes and related products and technology, primarily for satellite TV service providers, telecommunication and international cable companies and, with respect to Slingboxes, directly to consumers via retail outlets. Our EchoStar Technologies segment also provides digital broadcast operations including satellite uplinking/downlinking, transmission services, signal processing, conditional access management, and other services primarily to DISH Network Corporation and its subsidiaries (“DISH Network”). · *Hughes* — which provides satellite broadband Internet access to North American consumers and broadband network services and systems to the domestic and international enterprise markets. The Hughes segment also provides managed services to large enterprises and networking systems solutions to customers for mobile satellite and wireless backhaul systems. Hughes became a new segment as a result of our acquisition of Hughes Communications, Inc. and its subsidiaries (“Hughes Communications”) in June 2011 and our historical financial statements on and after June 9, 2011 give effect to the acquisition of Hughes Communications (the “Hughes Acquisition). See Note 15 for further discussion of Hughes Acquisition. · *EchoStar Satellite Services* — which uses certain of our owned and leased in-orbit satellites and related licenses to lease capacity on a full-time and occasional-use basis primarily to DISH Network, and secondarily to Dish Mexico, S. de R.L. de C.V. (“Dish Mexico”), a joint venture we entered into in 2008, United States government service providers, state agencies, Internet service providers, broadcast news organizations, programmers, and private enterprise customers. Effective January 1, 2008, DISH Network completed its distribution to us (the “Spin-off”) of its digital set-top box business and certain infrastructure and other assets, including certain of its satellites, uplink and satellite transmission assets, real estate, and other assets and related liabilities. Since the Spin-off, we and DISH Network have operated as separate publicly-traded companies, and neither entity has any ownership interest in the other. However, a substantial majority of the voting power of the shares of both companies is owned beneficially by Charles W. Ergen, our Chairman, or by certain trusts established by Mr. Ergen for the benefit of his family.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2012
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation We consolidate all majority owned subsidiaries, investments in entities in which we have controlling interest and variable interest entities where we are the primary beneficiary. Non-majority owned investments are accounted for using the equity method when we have the ability to significantly influence the operating decisions of the investee. When we do not have the ability to significantly influence the operating decisions of an investee, the cost method is used. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current period presentation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense for each reporting period. Estimates are used in accounting for, among other things, amortization periods of deferred revenue and deferred subscriber acquisition costs, percentage-of-completion related to revenue recognition, allowances for doubtful accounts, allowance for sales returns/rebates, warranty obligations, self-insurance obligations, deferred taxes and related valuation allowances, uncertain tax positions, loss contingencies, fair value of financial instruments, fair value of options granted under our stock-based compensation plans, fair value of assets and liabilities acquired in business combinations, lease classification, asset impairments, useful lives of property, equipment and intangible assets, and royalty obligations. Weakened economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We base our estimates and assumptions on historical experience and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts, and such differences may be material to our Consolidated Financial Statements. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected prospectively in the period they occur. Foreign Currency The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates while income and expense accounts are translated at monthly average rates. The resulting translation adjustments are recorded in other comprehensive income as “Foreign currency translation adjustments” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Gains and losses resulting from re-measurement of the foreign currency denominated assets, liabilities, and transactions into U.S. dollars are recognized in “Other, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss). We occasionally enter into forward exchange contracts to mitigate foreign currency exchange risks related to certain of our assets and liabilities and forecasted transactions. These forward contracts are not designated as qualified hedges and, therefore, changes in the fair values of these derivatives are recognized in earnings, thereby offsetting the current earnings effect of the re-measurement of any related foreign currency assets and liabilities. For the years ended December 31, 2012, 2011 and 2010, the net transactions gains and losses that resulted from the re-measurement of the foreign currency and the related derivative gains and losses were not material in each of the periods presented herein. Cash and Cash Equivalents We consider all liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. Cash equivalents as of December 31, 2012 and 2011 primarily consisted of money market funds, government bonds, corporate notes, and commercial paper. The cost of these investments approximates their fair value. Marketable Investment Securities We classify all marketable investment securities as available for sale, except for certain securities accounted for using the fair value method. We report our available-for-sale securities at fair value and generally recognize the difference between fair value and amortized cost as unrealized gains and losses in “Unrealized holding gains (losses) on available-for-sale securities and other” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Declines in the fair value of a marketable investment security which are determined to be other than temporary are recognized in earnings thus establishing a new cost basis for such investment. Interest and dividend income from marketable investment securities is reported in “Interest income” and “Other, net”, respectively, in our Consolidated Statements of Operations and Comprehensive Income (Loss). Dividend income is recognized on the ex-dividend date. We evaluate our marketable investment securities portfolio on a quarterly basis to determine whether declines in the fair value of these securities are other than temporary. Our evaluation consists of reviewing, among other things: · the fair value of each security compared to its amortized cost; · the length of time and the extent to which the fair value of a security has been lower than amortized cost; · the historical volatility of the price of each security; and · any market and company specific factors related to each security. Where the fair value of a debt security has declined below its amortized cost, we consider the decline to be other than temporary if any of the following factors apply: · we intend to sell the security, · it is more likely than not that we will be required to sell the security before maturity or recovery, or · we do not expect to recover the security’s entire amortized cost basis, even if there is no intent to sell the security. In general, we use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of marketable investment securities. Other Investment Securities — Cost and Equity Method Generally, we account for our non-marketable equity investments using either the equity method or cost method of accounting. It is not practicable to regularly estimate the fair value of our equity securities that are not publicly traded. We evaluate these equity investments on a quarterly basis to determine whether an event or changes in circumstances has occurred that may have a significant adverse effect on the fair value of the investment. As part of our evaluation, we review available information such as business plans and current financial statements of these companies for factors that may indicate an impairment of our investments. Such factors may include, but are not limited to, cash flow concerns, material litigation, violations of debt covenants, bankruptcy and changes in business strategy. When there are indications that an investment is impaired, we adjust the carrying amount of the investment to its estimated fair value and recognize the impairment in earnings. Investments in which we own at least 20% of the voting securities or have significant influence are accounted for using the equity method of accounting. Equity method investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reflected in “Equity in earnings (losses) of unconsolidated affiliates” on our Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying amount of our investments may include a component of goodwill if the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the investee. Dividends received from equity method investees reduce the carrying amount of the investment. Marketable and Other Investment Securities — Fair Value Method We may elect the fair value method for certain debt and equity investments in affiliates when we believe that the fair value method of accounting provides more meaningful information to our investors. Changes in the fair value of these securities are recognized as “Gains on investments accounted for at fair value, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss). The fair value of non-marketable convertible debt is determined each reporting period based upon inputs other than quoted market prices that are observable for the debt, either directly or indirectly. Our fair value analysis on these securities considers, among other things, price of the underlying company stock, changes in the credit market including yield curves and interest rates, and impact of any bankruptcy proceedings. During 2011 and 2010, we held certain non-marketable convertible debt securities that we accounted for using the fair value method; however, as of December 31, 2012 and 2011, we had no investments accounted for under the fair value method. Accounts Receivable Management estimates required allowances for the potential non-collectability of accounts receivable based upon past collection experience and consideration of other relevant factors. However, past experience may not be indicative of future collections and therefore additional charges could be incurred in the future to reflect differences between estimated and actual collections. Inventory Inventory is stated at the lower of cost or net realizable value. Our EchoStar Technologies segment inventory cost is determined using the FIFO method. We principally use standard costs adjusted to reflect actual cost, based on variance analyses performed throughout the year which approximates the FIFO method when cost exceeds net realizable value. Inventories are adjusted to net realizable value using management’s best estimates of future use. In making assessments of future use or recovery, management considers the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders, and alternative means of disposition of excess or obsolete items. Property and Equipment Property and equipment is stated at cost, less accumulated depreciation. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, capitalized interest, and insurance premiums related to the launch. Depreciation is recorded on a straight-line basis over lives ranging from one to forty years. Repair and maintenance costs are charged to expense when incurred. Renewals and betterments are capitalized. Impairment of Long-lived Assets We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. This evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets which are held and used in operations, the asset would be impaired if the carrying amount of the asset exceeded its undiscounted future net cash flows. Once an asset is considered impaired, we adjust the value of such asset and recognize the impairment into our earnings. Assets which are to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. We consider relevant cash flow, estimated future operating results, trends, and other available information in assessing whether the carrying amount of assets are recoverable. Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value assigned to the identifiable assets acquired and liabilities assumed. We do not amortize goodwill, but test goodwill for impairment at least annually unless indicators of impairment exist in interim periods. Our goodwill consists primarily of goodwill recognized in connection with the Hughes Acquisition that was assigned to reporting units of our Hughes segment (“Hughes goodwill”). We test Hughes goodwill for impairment in the second fiscal quarter and test other goodwill for impairment in the fourth fiscal quarter. There are two steps to the goodwill impairment test. Step one compares the fair value of a reporting unit with its carrying amount, including goodwill. We estimated fair value of the reporting units using discounted cash flow techniques, which included significant assumptions about prospective financial information, terminal value and discount rates. If the reporting unit’s carrying amount exceeds its estimated fair value, it is necessary to perform the second step of the impairment test, which compares the implied fair value of reporting unit goodwill with the carrying amount of such goodwill to determine the amount of impairment loss. See Note 9 for further discussion of our goodwill impairment testing. Finite-Lived Intangible Assets Intangible assets that have finite lives are amortized over their estimated useful lives, ranging from approximately one to twenty years, and tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived Intangible Assets We do not amortize our indefinite-lived intangible assets, but test those assets for impairment at least annually and more frequently when indicators of impairment exist in interim periods. See Note 9 for further discussion of our indefinite-lived intangible assets impairment testing. Our indefinite-lived intangible assets consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations (collectively “Regulatory authorizations”). Except for the right to use the 45 degree west longitude orbital location from the Brazilian communications regulatory authority, which is a finite-lived intangible due to a license term of 15 years with more than perfunctory renewal requirements, we have determined that our Regulatory authorizations have indefinite useful lives due to the following: · regulatory authorizations are non-depleting assets; · renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative, and legal environment; · maintenance expenditures in order to obtain future cash flows are not significant; and · we intend to use these assets indefinitely. Income Taxes We establish a provision for income taxes currently payable or receivable and for income tax amounts deferred to future periods. Deferred tax assets and liabilities are recorded for the estimated future tax effects of differences that exist between the book and tax basis of assets and liabilities. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax asset will not be realized in the foreseeable future. From time to time, we engage in transactions where the income tax consequences may be subject to uncertainty. We record a liability when, in management’s judgment, a tax filing position does not meet the more likely than not threshold. For tax positions that meet the more likely than not threshold, we may record a liability depending on management’s assessment of how the tax position will ultimately be settled. We adjust our estimates periodically based on ongoing examinations by and settlements with various taxing authorities, as well as changes in tax laws, regulations and precedent. We classify interest and penalties, if any, associated with our uncertain tax positions as a component of income tax expense. Fair Value Measurements We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We apply the following hierarchy in determining fair value: · Level 1, defined as observable inputs being quoted prices in active markets for identical assets; · Level 2, defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and · Level 3, defined as unobservable inputs for which little or no market data exists, consistent with reasonably available assumptions made by other participants therefore requiring assumptions based on the best information available. Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during 2012 or 2011. As of December 31, 2012 and 2011, the carrying amount of our cash and cash equivalents, trade accounts receivable, net of allowance for doubtful accounts, and accrued liabilities were equal to or approximated fair value due to their short-term nature or proximity to current market rates. Fair values of our current marketable investment securities are based on a variety of observable market inputs. For our publicly traded equity securities, fair value ordinarily is determined based on a Level 1 measurement that reflects quoted prices for identical securities in active markets. Fair values of our investments in marketable debt securities generally are based on Level 2 measurements. Trades of identical debt securities on or near the measurement date are considered a strong indication of fair value. Matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features also may be used to determine fair value of our investments in marketable debt securities. Fair values for our publicly traded long-term debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. The fair values of privately held debt are Level 2 measurements and are estimated to approximate their carrying amounts based on the proximity of their interest rates to current market rates. See Note 10 for the fair value of our long-term debt. As of December 31, 2012 and 2011, the fair values of our orbital incentive obligations, based on measurements categorized within Level 2 of the fair value hierarchy, approximated their carrying amounts of $30 million and $6 million, respectively. We use fair value measurements from time-to-time in connection with impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy. Revenue Recognition Revenue is recognized when persuasive evidence of an arrangement exists, prices are fixed or determinable, collectability is reasonably assured, and the goods have been delivered or services have been rendered. If any of these criteria are not met, revenue recognition is deferred until such time as all of the criteria are met. Revenue from equipment sales generally is recognized upon shipment to customers. Revenues from leasing equipment or services are recognized ratably over the lease period. Revenues from digital broadcast operations and other services are recognized when the related services are performed. Upfront fees collected in connection with the service arrangements for customers in our Hughes segment consumer market are deferred and recognized as service revenue over the estimated subscriber life. In situations where customer offerings represent a bundled arrangement for both services and hardware, revenue elements are separated into their relevant components (services or hardware) for revenue recognition purposes. We offer a rebate to qualifying new consumer subscribers in our Hughes segment and record a reduction in revenue in the same period in which the related sale occurs based on an estimate of the number of rebates that will be redeemed. This estimate is based on historical experience and actual sales during the promotion. Our Hughes segment has a consumer rental program, under which customers enter into a contract which requires that the customer pay rental and service charges for a minimum term of 24 months, subject to payment of certain termination charges for early cancellation. Once the initial 24 month term ends, it becomes a month-to-month contract. Revenue on the rental equipment is recognized on a monthly basis as service revenue over the customer contract term. In October 2012, the Hughes segment entered into a wholesale service agreement with dishNET Satellite Broadband L.L.C. (“dishNET”), a wholly-owned subsidiary of DISH Network. Under this agreement, dishNET has the right, but not the obligation, to purchase certain broadband equipment, market, sell, and distribute Hughes satellite Internet service and we recognize a monthly subscriber wholesale service fee as we provide the service. In addition to providing standard product and service offerings, our Hughes segment also enters into contracts to design, develop, and deliver complex telecommunication networks to customers in its enterprise and telecom systems markets. These contracts for telecommunication networks require significant effort to develop and construct the network, over an extended time period. Sales under these contracts are recognized using the percentage-of-completion method of accounting. Depending on the nature of the deliverables in each arrangement, we recognize revenue under the cost-to-cost method or the units of delivery method. Under the cost-to-cost method, sales are recorded equivalent to costs incurred plus a portion of the profit expected to be realized, based on the ratio of costs incurred to estimated total costs at completion. Under the units of delivery method, sales are recorded as products are delivered and costs are recognized based on the expected profit for the entire agreement. Profits expected to be realized on long-term contracts are based on estimates of total sale values and costs at completion. These estimates are reviewed and revised periodically throughout the lives of the contracts, and adjustments to profits resulting from such revisions are recorded in the accounting period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We report revenue net of sales taxes imposed on our goods and services in our Consolidated Statements of Operations and Comprehensive Income (Loss). Since we primarily act as an agent for the governmental authorities, the amount charged to the customer is collected and remitted directly to the appropriate jurisdictional entity. Debt Issuance Costs Costs of issuing debt generally are deferred and amortized utilizing the effective interest method with amortization included in “Interest expense, net of amounts capitalized” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Cost of Equipment and Services Cost of equipment primarily consists of materials and direct labor costs associated with the procurement and manufacture of our products and indirect overhead incurred in the procurement and production process, including freight and royalties. Cost of equipment generally is recognized as products are delivered to customers. Cost of services primarily consists of costs of digital broadcast operations, transponder capacity service agreements, satellite services, hub infrastructure, customer care, wireline and wireless capacity, and direct labor costs associated with the service provided. Cost of services is recognized as costs are incurred. Research and Development Costs incurred in research and development activities are expensed as incurred. Deferred Subscriber Acquisition Costs (“SAC”) Deferred SAC is included in “Other noncurrent assets, net” on our Consolidated Balance Sheets. SAC consists of costs paid to third-party dealers and customer service representative commissions on new service activations as well as hardware upgrades and, in certain cases, the subsidy for the cost of hardware and installation services provided to customers at the inception of service as well as hardware upgrade. SAC is deferred when a customer commits to a service agreement, and the deferred SAC is amortized over the contractual term, as the related service revenue is earned. We monitor the recoverability of SAC and are entitled to an early termination fee (secured by customer credit card information) if the subscriber cancels service prior to the end of the commitment period. The recoverability of deferred SAC is reasonably assured through the monthly service fee charged to customers, our ability to recover the equipment, and/or our ability to charge an early termination fee. Capitalized Software Costs Software development costs for internal and external use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Internal use capitalized software costs are included in “Property and equipment, net” and external use capitalized software costs are included in “Other noncurrent assets, net” on our Consolidated Balance Sheets. Software program reviews for external use capitalized software costs are conducted at least annually, or as events and circumstances warrant such a review, to determine if capitalized software development costs have been impaired and to ensure that costs associated with programs that are no longer generating revenue are expensed. As of December 31, 2012 and 2011, we had $15.9 million and $6.0 million, respectively, of external capitalized software costs. For the years ended December 31, 2012 and 2011, we recorded $0.3 million and minimal, respectively, of amortization expense relating to our capitalized software costs. We did not record any amortization of capitalized software cost in 2010. Advertising Costs Advertising costs are expensed as incurred and are included in “Selling, general and administrative expenses” on our Consolidated Statements of Operations and Comprehensive Income (Loss). For the years ended December 31, 2012, 2011 and 2010, we incurred $47 million, $28 million and $6 million, respectively, of advertising expense. New Accounting Pronouncements In September 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2011-08 amending accounting related to goodwill impairment testing. ASU 2011-08 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. Under these amendments, an entity is not required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The amendments include a number of events and circumstances for an entity to consider in conducting the qualitative assessment. ASU 2011-08 is effective for impairment tests performed for fiscal years beginning after December 15, 2011. We have not applied the optional requirements of ASU 2011-08 in our goodwill impairment testing. In July 2012, the FASB issued ASU 2012-02 amending accounting standards related to impairment testing for indefinite-lived intangible assets other than goodwill. ASU 2012-02 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test for indefinite-lived intangible assets. An entity that elects to perform a qualitative assessment no longer is required to perform the quantitative impairment test for an indefinite-lived intangible asset if it is more likely than not that the asset is impaired. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. We have not applied the optional requirements of ASU 2012-02 in our indefinite-lived intangible assets impairment testing.

Earnings Per Share

12 Months Ended

Dec. 31, 2012

Earnings Per Share

Earnings Per Share

Note 3. Earnings Per Share

We present both basic earnings per share (“EPS”) and diluted EPS. Basic EPS excludes potential dilution and is computed by dividing “Net income attributable to EchoStar” by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if stock awards were exercised. The potential dilution from stock awards was computed using the treasury stock method based on the average market value of our Class A common stock during the period.

The following table presents basic and diluted EPS amounts for all periods and the corresponding weighted-average shares outstanding used in the calculations.

	For the Years Ended December 31,
	2012		2011		2010
	(Dollars in thousands, except per share amounts)
Net income attributable to EchoStar	$	211,048	$	3,639	$	204,358
Weighted-average common shares outstanding - Class A and B common stock:
Basic	87,150		86,223		85,084
Dilutive impact of stock awards outstanding	809		866		119
Diluted	87,959		87,089		85,203

Earnings per share - Class A and B common stock:
Basic	$	2.42	$	0.04	$	2.40
Diluted	$	2.40	$	0.04	$	2.40

As of December 31, 2012, 2011 and 2010, there were options to purchase 4.4 million, 4.0 million and 5.9 million shares, respectively, of our Class A common stock outstanding, not included in the weighted-average common shares outstanding above, as their effect is anti-dilutive.

Vesting of certain options and rights to acquire shares of our Class A common stock granted pursuant to a performance-based stock incentive plan (“Restricted Performance Units”) is contingent upon meeting a certain company goal which was not probable of being achieved as of December 31, 2012, 2011 and 2010. As a result, the following awards were outstanding and were not included in the diluted EPS calculation.

	As of December 31,
	2012	2011	2010
	(In thousands)
Performance-based options	632	659	697
Restricted Performance Units	65	74	93
Total	697	733	790

Other Comprehensive Income (Loss) and Related Tax Effects	12 Months Ended
	Dec. 31, 2012
Other Comprehensive Income (Loss) and Related Tax Effects
Other Comprehensive Income (Loss) and Related Tax Effects	Note 4. Other Comprehensive Income (Loss) and Related Tax Effects We have not recognized any tax effects on foreign currency translation adjustments because they are not expected to result in future taxable income or deductions. We have not recognized any tax effects on unrealized gains or losses on available-for-sale securities to the extent the gains or losses would affect the amount of existing capital loss carryforwards for which the related deferred tax asset has been fully offset by a valuation allowance.

Investment Securities

12 Months Ended

Dec. 31, 2012

Investment Securities

Investment Securities

Note 5. Investment Securities

Our marketable investment securities, restricted cash and cash equivalents, and other investment securities consisted of the following:

	As of December 31,
	2012		2011
	(In thousands)
Marketable investment securities—current:
Corporate bonds	$	654,096	$	561,149
VRDNs	66,145		218,665
Strategic	56,288		216,090
Other	39,422		86,503
Total marketable investment securities—current	815,951		1,082,407
Restricted marketable investment securities (1)	7,529		3,939
Total	823,480		1,086,346

Restricted cash and cash equivalents (1)	21,516		20,347

Other investment securities—noncurrent:
Cost method	27,711		26,193
Equity method	155,500		114,246
Total other investment securities—noncurrent	183,211		140,439
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	1,028,207	$	1,247,132

(1) Restricted marketable investment securities and restricted cash and cash equivalents are included in “Restricted cash and marketable investment securities” on our Consolidated Balance Sheets.

Marketable Investment Securities

Our marketable investment securities portfolio consists of various debt and equity instruments, all of which are classified as available-for-sale.

Corporate bonds

Our corporate bond portfolio includes debt instruments issued by individual corporations, primarily in the industrial and financial services industry securities.

Variable rate demand notes (“VRDNs”)

VRDNs are long-term floating rate municipal bonds with embedded put options that allow the bondholder to sell the security at par plus accrued interest. All of the put options are secured by a pledged liquidity source. Our VRDN portfolio is comprised of investments in municipalities and corporations, which are backed by financial institutions or other highly rated companies that serve as the pledged liquidity source. While they are classified as marketable investment securities, the put option allows VRDNs to be liquidated generally on a same day or on a five business day settlement basis.

Strategic

Our strategic investment portfolio consists of investments in shares of common stock of public companies, which are highly speculative and have experienced and continue to experience volatility. The value of our investment portfolio depends on the value of such shares of common stock. For the year ended December 31, 2012, we received $46 million in dividend income from one of our strategic investments. We did not receive any dividend income for the years ended December 31, 2011 and 2010.

Other

Our other current marketable investment securities portfolio includes investments in various debt instruments, including government bonds.

Restricted Cash and Marketable Investment Securities

As of December 31, 2012 and 2011, our restricted marketable investment securities, together with our restricted cash, included amounts required as collateral for our letters of credit or surety bonds.

Other Investment Securities - Noncurrent

We have several strategic investments in certain equity securities that are accounted for using either the equity or the cost method of accounting. Our ability to realize value from our strategic investments in companies that are not publicly traded depends on the success of those companies’ businesses and their ability to obtain sufficient capital to execute their business plans. Because private markets are not as liquid as public markets, there is also increased risk that we will not be able to sell these investments, or that when we desire to sell them we will not be able to obtain fair value for them.

As of December 31, 2012, our equity method investments included a $35 million investment in DISH Digital Holding L.L.C. (“DISH Digital”), a joint venture between us and DISH Network. The carrying amount of our investment reflects the $45 million aggregate carrying amount of cash and certain noncash assets that we contributed to DISH Digital upon its formation on July 1, 2012 in exchange for a one-third equity interest in DISH Digital, less $10 million from our equity in the net loss of DISH Digital for the year ended December 31, 2012. See Note 19 for additional information about our investment in DISH Digital.

Unrealized Gains (Losses) on Marketable Investment Securities

The components of our available-for-sale investments are summarized in the table below.

								Estimated
	Amortized		Unrealized					Fair
	Cost		Gains		Losses			Value
	(In thousands)
As of December 31, 2012
Debt securities:
Corporate bonds	$	653,812	$	591	$	(307	)	$	654,096
VRDNs	66,145		—		—			66,145
Other (including restricted)	46,946		5		—			46,951
Equity securities - strategic	21,214		35,074		—			56,288
Total marketable investment securities	$	788,117	$	35,670	$	(307	)	$	823,480
As of December 31, 2011
Debt securities:
Corporate bonds	$	563,625	$	228	$	(2,704	)	$	561,149
VRDNs	218,665		—		—			218,665
Other (including restricted)	90,428		25		(11		)	90,442
Equity securities - strategic	33,876		182,214		—			216,090
Total marketable investment securities	$	906,594	$	182,467	$	(2,715	)	$	1,086,346

As of December 31, 2012, restricted and non-restricted marketable investment securities included debt securities of $655 million with contractual maturities of one year or less and $112 million with contractual maturities greater than one year. We may realize proceeds from certain investments prior to contractual maturity as a result of our ability to sell these securities prior to their contractual maturity.

Marketable Investment Securities in a Loss Position

The following table reflects the length of time that our available-for-sale debt securities have been in an unrealized loss position. We do not intend to sell these debt securities before they recover or mature, and it is more likely than not that we will hold these debt securities until they recover or mature. In addition, we are not aware of any specific factors indicating that the underlying issuers of these debt securities would not be able to pay interest as it becomes due or repay the principal at maturity. Therefore, we believe that these changes in the estimated fair values of these debt securities are primarily related to temporary market fluctuations.

	As of December 31,
	2012					2011
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
	(In thousands)
Less than 12 months	$	275,587	$	(288	)	$	507,925	$	(2,709	)
12 months or more	12,963		(19		)	3,931		(6		)
Total	$	288,550	$	(307	)	$	511,856	$	(2,715	)

Realized Gains on Marketable Investment Securities and Other Investments

We recognized realized gains on our marketable investment securities and other investments of $178 million, $14 million and $3 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Fair Value Measurements

Our current marketable investment securities were measured at fair value on a recurring basis as summarized in the table below. As of December 31, 2012 and 2011, we did not have investments that were categorized within Level 3 of the fair value hierarchy.

	As of December 31,
	2012						2011
	Total		Level 1		Level 2		Total		Level 1		Level 2
	(In thousands)
Cash equivalents (including restricted)	$	533,943	$	23,621	$	510,322	$	543,243	$	16,197	$	527,046
Debt securities:
Corporate bonds	$	654,096	$	—	$	654,096	$	561,149	$	—	$	561,149
VRDNs	66,145		—		66,145		218,665		—		218,665
Other (including restricted)	46,951		—		46,951		90,442		—		90,442
Equity securities - strategic	56,288		56,288		—		216,090		216,090		—
Total marketable investment securities	$	823,480	$	56,288	$	767,192	$	1,086,346	$	216,090	$	870,256

In 2012, we did not have investments that were accounted for using the fair value method. In 2011, we held investments that were accounted for using the fair value method, and we reported realized and unrealized gains and losses on such investments in “Gains on investments accounted for at fair value, net” in our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Certain unrealized gains and losses on investments accounted for using the fair value method were based on fair value measurements categorized within Level 3 of the fair value hierarchy. Changes in our fair value method investments during 2011 were as follows:

	Amount
	(In thousands)
Balance as of December 31, 2010	$	608,955
Net realized gains included in earnings	9,194
Purchases	51,936
Issuances	27,313
Settlements	(697,398		)
Balance as of December 31, 2011	$	—

Investments in TerreStar

In February 2008, we completed several transactions under a Master Investment Agreement between us, TerreStar Corporation and TerreStar Networks Inc. (“TerreStar”). Under the Master Investment Agreement, we acquired, among other things, $50 million in aggregate principal amount of TerreStar’s 6 1/2% Senior Exchangeable Paid-in-Kind Notes due June 15, 2014 (“Exchangeable Notes”). TerreStar and certain of its affiliates filed for bankruptcy protection under Chapter 11 of the United States Bankruptcy Code on October 19, 2010. The United States Bankruptcy Court for the Southern District of New York confirmed TerreStar’s Chapter 11 plan of reorganization (the “TerreStar Plan”) on February 15, 2012. Effective March 29, 2012, the Exchangeable Notes were cancelled pursuant to the TerreStar Plan. As of December 31, 2012, we had no investment in TerreStar.

Trade Accounts Receivable

12 Months Ended

Dec. 31, 2012

Trade Accounts Receivable.

Trade Accounts Receivable

Note 6. Trade Accounts Receivable

Our trade accounts receivable consisted of the following:

	As of December 31,
	2012			2011
	(In thousands)
Trade accounts receivable	$	188,463		$	203,774
Contracts in process	39,804			27,670
Total trade accounts receivable	228,267			231,444
Allowance for doubtful accounts	(16,894		)	(18,484		)
Total trade accounts receivable, net	$	211,373		$	212,960

As of December 31, 2012 and 2011, advances and progress billings offset against contracts in process amounted to $5 million and $12 million, respectively.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

Inventory

12 Months Ended

Dec. 31, 2012

Inventory

Inventory

Note 7. Inventory

Our inventory consisted of the following:

	As of December 31,
	2012		2011
	(In thousands)
Finished goods	$	57,540	$	49,038
Raw materials	19,041		11,212
Work-in-process	7,767		8,457
Total inventory	$	84,348	$	68,707

Property and Equipment

12 Months Ended

Dec. 31, 2012

Property and Equipment

Property and Equipment

Note 8. Property and Equipment

Property and equipment consisted of the following:

	Depreciable
	Life	As of December 31,
	(In Years)	2012			2011
		(In thousands)
Land	—	$	42,312		$	41,516
Buildings and improvements	1-40	363,338			350,041
Furniture, fixtures, equipment and other	1-12	1,064,071			947,647
Customer rental equipment	1-5	251,708			158,371
Satellites:
EchoStar III - fully depreciated	N/A	234,083			234,083
EchoStar IV - fully depreciated	N/A	78,511			78,511
EchoStar VI - fully depreciated	N/A	244,305			244,305
EchoStar VIII	12	175,801			175,801
EchoStar IX	12	127,376			127,376
EchoStar XII	10	190,051			190,051
EchoStar XVII	15	503,941			—
SPACEWAY 3	12	286,707			286,707
Satellites acquired under capital leases	10-15	935,104			906,526
Construction in progress	—	455,186			716,486
Total property and equipment		4,952,494			4,457,421
Accumulated depreciation		(2,340,210		)	(2,003,875		)
Property and equipment, net		$	2,612,284		$	2,453,546

As of December 31, 2012 and 2011, accumulated depreciation included accumulated depreciation of satellites acquired under capital leases of $362 million and $302 million, respectively.

“Construction in progress” consisted of the following:

	As of December 31,
	2012		2011
	(In thousands)
Progress amounts for satellite construction, including certain amounts prepaid under satellite service agreements and launch costs:
EchoStar XVI	$	345,090	$	232,364
EchoStar XVII	—		365,721
Other	35,035		39,501
Uplinking equipment	37,264		60,233
Other	37,797		18,667
Construction in progress	$	455,186	$	716,486

For the years ended December 31, 2012, 2011 and 2010, we recorded $45 million, $43 million and $26 million, respectively, of capitalized interest related to our satellites under construction.

Depreciation expense of our property and equipment consisted of the following:

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Satellites	$	150,034	$	112,182	$	92,750
Furniture, fixtures, equipment and other	202,628		157,274		98,481
Buildings and improvements	12,929		9,416		6,585
Total depreciation expense	$	365,591	$	278,872	$	197,816

Satellites depreciation expense includes amortization of satellites under capital lease agreements of $60 million, $34 million and $28 million for the years ended December 31, 2012, 2011 and 2010, respectively. Our depreciation expense increased in 2011 and 2012 as a result of the Hughes Acquisition. See Note 15 for further discussion.

Satellites

As of December 31, 2012, we utilized 11 of our 12 owned and leased satellites in geostationary orbit approximately 22,300 miles above the equator. Four of our satellites are accounted for as capital leases and are depreciated on a straight-line basis over the terms of the satellite service agreements. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite. Information for our satellite fleet is presented below.

			Nominal Degree	Depreciable
		Launch	Orbital Location	Life
Satellites	Segment	Date	(West Longitude)	(In Years)
Owned:
SPACEWAY 3 (4)	Hughes	August 2007	95	12
EchoStar XVII	Hughes	July 2012	107	15
EchoStar III (1) (2)	ESS	October 1997	61.5	12
EchoStar VI (1)	ESS	July 2000	77	12
EchoStar VIII (1)	ESS	August 2002	77	12
EchoStar IX (1)	ESS	August 2003	121	12
EchoStar XII (1)(5)	ESS	July 2003	61.5	10
EchoStar XVI (1)	ESS	November 2012	61.5	15

Leased from Other Third Parties (3):
AMC-15	ESS	January 2005	105	10
AMC-16	ESS	February 2005	85	10
Nimiq 5 (1)	ESS	October 2009	72.7	15
QuetzSat-1 (1)	ESS	November 2011	77	10

Under Construction (owned) :
CMBStar	Other	Construction Suspended

(1)	See Note 19 for further discussion of our transactions with DISH Network.
(2)	Fully depreciated and currently an in-orbit spare.
(3)	These satellites are accounted for as capital leases and their launch dates represent dates that the satellites were placed into service.
(4)	Depreciable life represents the remaining useful life as of the date of the Hughes Acquisition.
(5)	Depreciable life represents the remaining useful life as of the date EchoStar XII was acquired from a third-party in 2005.

Recent Developments

In July 2012, we successfully launched EchoStar XVII, our next-generation, geostationary high throughput satellite that employs a multi-spot beam and “bent pipe” Ka-band architecture. We introduced HughesNet Gen4 broadband Internet services to our customers in North America in October 2012 utilizing EchoStar XVII.

In November 2012, we successfully launched our EchoStar XVI satellite, a direct broadcast satellite. EchoStar XVI is fully leased to DISH Network for the delivery of DTH broadcast services to DISH customers in the United States. We expect to provide service on EchoStar XVI in the first quarter of 2013.

In November 2012, we entered into an agreement with Arianespace, SA to launch multiple new satellites over a multi-year period, which will provide us with launch capacity and flexibility for our satellite program.

In 2008, we entered into a transponder service agreement with SES Latin America S.A. (“SES”) to lease all of the capacity on QuetzSat-1. Concurrently, in 2008, we entered into a transponder service agreement with DISH Network, pursuant to which, DISH Network agreed to lease certain transponders on QuetzSat-1 when it is placed into commercial operation at the 77 degree west longitude orbital location. In January 2013, QuetzSat-1 was moved to the 77 degree west longitude orbital location and commenced commercial operations in February 2013. See Note 19 for further discussion of our agreement with DISH Network relating to QuetzSat-1.

Satellite Anomalies

Certain of our satellites have experienced anomalies, some of which have had a significant adverse impact on their remaining useful life and/or commercial operation. There can be no assurance that future anomalies will not further impact the remaining useful life and commercial operation of any of the satellites in our fleet. In addition, there can be no assurance that we can recover critical transmission capacity in the event one or more of our in-orbit satellites were to fail. We generally do not carry in-orbit insurance on our satellites; and therefore, we generally bear the risk of any uninsured in-orbit failures. Pursuant to the terms of the agreements governing certain portions of our indebtedness, we are required, subject to certain limitations on coverage, to maintain launch and in-orbit insurance for SPACEWAY 3, EchoStar XVI, and EchoStar XVII. Satellite anomalies with respect to certain of our satellites are discussed below.

Owned Satellites

EchoStar III. EchoStar III was originally designed to operate a maximum of 32 DBS transponders in a mode that provides service to the entire continental United States (“CONUS”) at approximately 120 watts per channel, switchable to 16 transponders operating at over 230 watts per channel, and was equipped with a total of 44 traveling wave tube amplifiers (“TWTAs”) to provide redundancy. As a result of TWTA failures in previous years, including the most recent failures in February 2013, only 8 transponders are currently available for use. Although these failures have impacted the commercial operation of the satellite, EchoStar III was fully depreciated in 2009. It is likely that additional TWTA failures will occur from time to time in the future and such failures could further impact commercial operation of the satellite.

EchoStar VI. EchoStar VI was designed to meet a minimum 12-year useful life. Prior to 2012, EchoStar VI experienced solar array anomalies and the loss of TWTAs that did not reduce its useful life; however, the solar array anomalies in 2010 impacted the commercial operation of the satellite. EchoStar VI lost (i) two additional TWTAs in March 2012, increasing the total number of TWTAs lost on the satellite to five out of 48 TWTAs and (ii) an additional solar array string during the second quarter of 2012, reducing the total power available for use by the spacecraft. The anomalies in 2012 did not impact current commercial operation or the estimated useful life of the satellite. However, there can be no assurance that these anomalies or any future anomalies will not reduce its useful life or impact its commercial operation. EchoStar VI was fully depreciated in August 2012.

EchoStar VIII. EchoStar VIII was designed to operate 32 DBS transponders in the continental U.S. at approximately 120 watts per channel, switchable to 16 DBS transponders operating at approximately 240 watts per channel. EchoStar VIII was also designed with spot-beam technology. Prior to 2012, EchoStar VIII experienced several anomalies. In January 2011, EchoStar VIII experienced an anomaly which temporarily disrupted electrical power to some components, causing an interruption of broadcast service and one of the two on-board computers used to control the satellite to fail. None of these anomalies has impacted the commercial operation or estimated useful life of the satellite. However, if the remaining on-board computer fails, the commercial operation of the satellite would cease and result in a complete loss of the satellite.

EchoStar XII. EchoStar XII was designed to operate 13 DBS transponders at 270 watts per channel in CONUS mode, 22 spot beams using a combination of 135 and 65 watt TWTAs or hybrid CONUS/spot beam mode. We currently operate EchoStar XII in spot beam mode. Prior to 2010, EchoStar XII experienced anomalies resulting in the loss of electrical power available from its solar arrays. In September 2012, November 2012, and January 2013, EchoStar XII experienced additional solar array anomalies, which further reduced the electrical power available to operate EchoStar XII. An investigation of the anomalies is continuing. Additional solar array anomalies are likely and, if they occur, they will continue to degrade the operational capability of EchoStar XII.

Leased Satellites

EchoStar I. Prior to 2012, we leased EchoStar I from DISH Network. During the first quarter of 2012, EchoStar I experienced a communications receiver anomaly, which had no impact on the commercial operation of the satellite. Effective July 1, 2012, we and DISH Network mutually agreed to terminate this satellite capacity agreement.

AMC-15. AMC-15, a fixed satellite services (“FSS”) satellite, commenced commercial operation during January 2005. AMC-15 is equipped with 24 Ku FSS transponders that operate at approximately 120 watts per channel and a Ka FSS payload consisting of 12 spot beams. Pursuant to the satellite services agreement, we are entitled to a reduction of our monthly recurring payment in the event of a partial loss of satellite capacity, which results in corresponding reductions in the related capital lease obligation and the carrying amount of the satellite. During 2011, AMC-15 experienced solar-power anomalies, which caused a partial power loss that reduced its capacity. As a result, the monthly recurring payment was reduced and the capital lease obligation and carrying amount of the satellite were each decreased by $20 million. There can be no assurance that these anomalies or any future anomalies will not reduce AMC-15’s useful life or further impact its commercial operations.

AMC-16. AMC-16, an FSS satellite, commenced commercial operation during February 2005. AMC-16 is equipped with 24 Ku-band FSS transponders that operate at approximately 120 watts per channel and a Ka-band payload consisting of 12 spot beams. Pursuant to the satellite services agreement, we are entitled to a reduction of our monthly recurring payment in the event of a partial loss of satellite capacity. During 2010, AMC-16 experienced a solar-power anomaly, which caused a partial power loss that reduced its capacity. As a result, the capital lease obligation and the carrying amount of the satellite were each decreased by $39 million. As a result of prior period adjustments associated with satellite anomalies and depreciation expense recognized on the satellite, the net carrying amount of AMC-16 had been reduced to zero as of December 31, 2010. In 2011 and in 2012, the monthly recurring payment for AMC-16 was further reduced due to the 2010 anomaly and additional solar power anomalies in 2012, resulting in reductions in the capital lease obligation of $7 million and $13 million, respectively. Because the carrying amount of AMC-16 had been reduced to zero in 2010, these 2011 and 2012 adjustments to the capital lease obligation were recognized as gains in “Other, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss). There can be no assurance that these anomalies or any future anomalies will not reduce AMC-16’s useful life or further impact its commercial operations.

Satellite Impairments

We evaluate our satellites for impairment and test for recoverability whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Certain of the anomalies discussed above, and previously disclosed, may be considered to represent a significant adverse change in the physical condition of a particular satellite. However, based on the redundancy designed within each satellite, these anomalies are not necessarily considered to be significant events that would require a test of recoverability.

In 2008, we suspended construction of the CMBStar satellite. In 2011, we determined that the carrying amount of the satellite was not recoverable and recognized a $33 million impairment to reduce the carrying amount of the satellite to its estimated fair value of $19 million. We estimated fair value by evaluating the probable cash flows that we may receive from potential uses including what other purchasers in the market may have paid for a reasonably similar asset and the amount we could realize should we deploy the satellite in a manner different from its original intended use. The valuation model used Level 3 inputs. We continue to explore alternative uses for this satellite, including potentially reconfiguring the satellite and changing its proposed orbital location in a manner that would be more cost-effective than designing and constructing a new satellite. There can be no assurance that this satellite will not be further impaired in the future.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill, Regulatory Authorizations and Other Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill, Regulatory Authorizations and Other Intangible Assets

Goodwill, Regulatory Authorizations and Other Intangible Assets

Note 9. Goodwill, Regulatory Authorizations and Other Intangible Assets

Goodwill

The excess of the cost of an acquired business over the fair values of net tangible and identifiable intangible assets at the time of the acquisition is recorded as goodwill. Goodwill is assigned to reporting units of our operating segments and is subject to our annual impairment testing and more frequently when events or changes in circumstances indicate the fair value of a reporting unit may be less than its carrying amount. Changes in the carrying amount of our goodwill by reportable segment, for the years ended December 31, 2012 and 2011, are as follows:

	EchoStar Technologies			Hughes			Consolidated Total
	(In thousands)
Balance as of December 31, 2010	$	6,457		$	—		$	6,457
Troppus acquisition	10,363			—			10,363
Hughes acquisition	—			516,198			516,198
Balance as of December 31, 2011	16,820			516,198			533,018
Deferred tax adjustment	—			(12,025		)	(12,025		)
Contribution to DISH Digital	(6,457		)	—			(6,457		)
Impairment	(6,612		)	—			(6,612		)
Balance as of December 31, 2012	$	3,751		$	504,173		$	507,924

As of December 31, 2012, the majority of our goodwill was derived from the Hughes Acquisition. In connection with our final purchase price allocation of the Hughes Acquisition, we made adjustments to increase the deferred tax assets and deferred tax liabilities in the aggregate by $12 million with a corresponding adjustment to goodwill in the first quarter of 2012. During the second quarter of 2012, we performed step one of our annual two-step test of impairment of Hughes goodwill. Step one involves a comparison of the estimated fair value of each reporting unit with its carrying amount, including goodwill. We estimated the fair value of the reporting units using discounted cash flow techniques, which included significant assumptions about prospective financial information, terminal value, and discount rates. Based on this quantitative test, we determined that the estimated fair values of the Hughes reporting units were in excess of the corresponding carrying amounts, including goodwill. Accordingly, we concluded that Hughes goodwill was not impaired and it was not necessary to perform step two of the two-step goodwill impairment test.

In connection with the formation of DISH Digital in July 2012, we contributed the net assets and business of Move Networks, Inc., a reporting unit of our EchoStar Technologies segment that we acquired in 2010, to DISH Digital. Goodwill of $6 million assigned to this reporting unit was reclassified to our investment in DISH Digital. See Note 19 for additional information about our investment in the DISH Digital.

During the fourth quarter of 2012, we performed our annual impairment test of goodwill assigned to the Troppus reporting unit of our EchoStar Technologies segment. Based on an updated business plan and the application of probability-weighted discounted cash flow techniques to estimate the fair value of the reporting unit, we determined that the goodwill was impaired and recognized a $7 million impairment loss to adjust the carrying amount of the goodwill to its implied fair value of $4 million. Our fair value estimate included significant unobservable inputs and is categorized within Level 3 of the fair value hierarchy.

Regulatory Authorizations

Regulatory authorizations consisted of the following:

	As of December 31,
	2012		2011
	(In thousands)
Indefinite lives	$	491,657	$	469,810
Finite lives	71,055		—
Total regulatory authorizations	$	562,712	$	469,810

The majority of our regulatory authorizations have indefinite useful lives as these authorizations can be renewed based on standard procedures and minimal costs. In May 2012, we acquired the right to use the 45 degree west longitude orbital location from ANATEL, the Brazilian communications regulatory authority (the “Brazil authorization”). The Brazil authorization will be amortized on a straight-line basis over the remainder of its 15-year license term when it is placed into service.

Other Intangible Assets

Our intangible assets, which are subject to amortization, consisted of the following:

	Weighted	As of December 31,
	Average	2012							2011
	Useful life			Accumulated			Carrying				Accumulated			Carrying
	(in Years)	Cost		Amortization			Amount		Cost		Amortization			Amount
		(In thousands)
Customer relationships	8	$	293,932	$	(113,906	)	$	180,026	$	295,327	$	(77,560	)	$	217,767
Contract-based	10	255,366		(178,138		)	77,228		255,366		(145,406		)	109,960
Technology-based	7	126,387		(66,338		)	60,049		153,185		(49,307		)	103,878
Trademark portfolio	20	29,700		(2,351		)	27,349		32,191		(1,364		)	30,827
Favorable leases	4	4,707		(1,863		)	2,844		4,707		(687		)	4,020
Total other intangible assets		$	710,092	$	(362,596	)	$	347,496	$	740,776	$	(274,324	)	$	466,452

Customer relationships are amortized predominantly in relation to the estimated discounted cash flows over the life of the intangible. Other intangible assets are amortized on a straight-line basis over the periods the assets are expected to contribute to our cash flows. For the years ended December 31, 2012, 2011 and 2010, amortization expense was $92 million, $107 million and $31 million, respectively.

Future Amortization

As of December 31, 2012, our estimated future amortization of intangible assets was as follows:

	Amount (1)
	(In thousands)
For the Years Ending December 31,
2013	$	69,010
2014	77,599
2015	62,875
2016	42,276
2017	37,154
Thereafter	58,582
Total	$	347,496

(1) Amount does not include estimated amortization on the Brazil authorization as it is not yet placed into service.

Impairments of Intangible Assets

In connection with our annual impairment test of our indefinite-lived intangible assets in the fourth quarter of 2012, we determined that certain terrestrial wireless spectrum assets had nominal value. As a result, we recognized a $4 million of impairment loss to reduce the carrying amount of the assets to their estimated fair value of approximately zero. The impairment losses recognized in the fourth quarter of 2012 were based primarily on fair value estimates using probability-weighted discounted cash flow techniques and limited market data. Our fair value estimates included significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy.

In addition, in connection with the Hughes Acquisition, we acquired contractual rights to receive $44 million in cash discounts on future launch services (“Credits”) and assigned an estimated fair value of $22 million to the Credits on the acquisition date, which was recorded in “Other noncurrent assets, net.” In November 2012, we entered into an agreement for alternative launch services and determined that the potential to realize value from the Credits was less than previously estimated. Based on an updated fair value estimate using unobservable inputs that considered factors such as the viability of the launch services provider and marketability of the Credits, we recognized a $22 million impairment loss to reduce the carrying amount of the Credits to their estimated fair value of approximately zero as of December 31, 2012.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Debt and Capital Lease Obligations

12 Months Ended

Dec. 31, 2012

Debt and Capital Lease Obligations.

Debt and Capital Lease Obligations

Note 10. Debt and Capital Lease Obligations

As of December 31, 2012 and 2011, our debt primarily consisted of our Senior Secured Notes and Senior Notes, as defined below and which were registered with the Securities and Exchange Commission in January 2012 (collectively, the “Notes”), and our capital lease obligations.

The following table summarizes the carrying amount and fair values of our debt:

		As of December 31,
		2012					2011
	Interest	Carrying			Fair		Carrying			Fair
	Rates	Amount			Value		Amount			Value
		(In thousands)
Senior Secured Notes	6.500%	$	1,100,000		$	1,210,000	$	1,100,000		$	1,138,500
Senior Notes	7.625%	900,000			1,026,450		900,000			936,000
Other	5.50 - 15.75%	2,041			2,041		1,036			1,036
Subtotal		2,002,041			$	2,238,491	2,001,036			$	2,075,536
Capital lease obligations (1)		486,458					527,618
Total debt and capital lease obligations			2,488,499					2,528,654
Less: Current portion		(67,706		)			(64,474		)
Long-term portion of debt and capital lease obligations		$	2,420,793				$	2,464,180

(1) Disclosure regarding fair value of capital leases is not required.

We estimated the fair value of our publicly traded long-term debt using market prices in less active markets (Level 2).

6 1/2% Senior Secured Notes due 2019

On June 1, 2011, Hughes Satellite Systems Corporation (“HSS”), our wholly-owned subsidiary issued $1.1 billion aggregate principal amount of its 6 1/2% Senior Secured Notes (the “Senior Secured Notes”) at an issue price of 100.0%, pursuant to a Secured Indenture dated June 1, 2011 (the “Secured Indenture”). The Senior Secured Notes mature on June 15, 2019. Interest accrues at an annual rate of 6 1/2% and is payable semi-annually in cash, in arrears on June 15 and December 15 of each year.

The Senior Secured Notes are redeemable, in whole or in part, at any time at a redemption price equal to 100.0% of the principal amount thereof plus a “make-whole” premium, as defined in the Secured Indenture, together with accrued and unpaid interest, if any, to the date of redemption. Prior to June 15, 2014, HSS may also redeem up to 35% of the aggregate principal amount of the Senior Secured Notes at a redemption price equal to 106.5% of the principal amount thereof plus accrued and unpaid interest, if any, to the date of redemption, with the net cash proceeds from certain equity offerings or capital contributions. In addition, prior to June 15, 2015, HSS may redeem up to 10% of the outstanding Senior Secured Notes per year at a redemption price equal to 103% of the principal amount thereof plus accrued and unpaid interest, if any, to the date of redemption.

The Senior Secured Notes are:

·	general secured obligations of HSS;

·	secured by a first priority security interest in substantially all of the assets of HSS and certain of its subsidiaries, subject to certain exceptions and Permitted Liens (as defined in the Secured Indenture);

·	effectively junior to HSS’s obligations that are secured by assets that are not part of the Collateral (as defined in the Secured Indenture) that is securing the Senior Secured Notes, in each case to the extent of the value of the Collateral securing such obligations;

·	effectively senior to HSS’s existing and future unsecured obligations to the extent of the value of the Collateral securing the Senior Secured Notes, after giving effect to Permitted Liens;

·	senior in right of payment to all existing and future obligations of HSS that are expressly subordinated to the Senior Secured Notes;

·	structurally junior to any existing and future obligations of any non-Guarantor Subsidiaries (as defined in the Secured Indenture); and

·	unconditionally guaranteed, jointly and severally, on a general senior secured basis by each Guarantor (as defined in the Secured Indenture).

Subject to certain exceptions, the Secured Indenture contains restrictive covenants that, among other things, impose limitations on the ability of HSS and, in certain instances, the ability of its Restricted Subsidiaries (as defined in the Secured Indenture), to:

·	pay dividends or make distributions on HSS’s capital stock or repurchase HSS’s capital stock;

·	incur additional debt;

·	make certain investments;

·	create liens or enter into sale and leaseback transactions;

·	merge or consolidate with another company;

·	transfer and sell assets;

·	enter into transactions with affiliates; and

·	allow to exist certain restrictions on the ability of certain subsidiaries of HSS to pay dividends, make distributions, make other payments, or transfer assets to us.

In the event of a change of control, as defined in the Secured Indenture, HSS would be required to make an offer to repurchase all or any part of a holder’s Senior Secured Notes at a purchase price equal to 101% of the aggregate principal amount thereof, together with accrued and unpaid interest thereon to the date of repurchase.

As discussed above, HSS and certain of its subsidiaries have granted a first priority security interest in substantially all of their assets, subject to certain exceptions and permitted liens, in connection with HSS’s issuance of $1.1 billion aggregate principal amount of its Senior Secured Notes.

7 5/8% Senior Notes due 2021

On June 1, 2011, HSS issued $900 million aggregate principal amount of its 7 5/8% Senior Notes (the “Senior Notes”) at an issue price of 100.0%, pursuant to an Unsecured Indenture dated June 1, 2011 (the “Unsecured Indenture”). The Senior Notes mature on June 15, 2021. Interest accrues at an annual rate of 7 5/8% and is payable semi-annually in cash, in arrears on June 15 and December 15 of each year.

The Senior Notes are redeemable, in whole or in part, at any time at a redemption price equal to 100.0% of the principal amount plus a “make-whole” premium, as defined in the Unsecured Indenture, together with accrued and unpaid interest, if any, to the date of redemption. Prior to June 15, 2014, HSS may also redeem up to 35% of the aggregate principal amount of the Senior Notes at a redemption price equal to 107.625% of the principal amount thereof plus accrued and unpaid interest, if any, to the date of redemption, with the net cash proceeds from certain equity offerings or capital contributions.

The Senior Notes are:

·	general unsecured obligations of HSS;

·	effectively junior to HSS’s obligations that are secured to the extent of the value of the collateral securing such obligations;

·	senior in right of payment to all existing and future obligations of HSS that are expressly subordinated to the Senior Notes;

·	structurally junior to any existing and future obligations of any non-Guarantor Subsidiaries (as defined in the Unsecured Indenture); and

·	unconditionally guaranteed, jointly and severally, on a general senior basis by each Guarantor (as defined in the Unsecured Indenture).

Subject to certain exceptions, the Unsecured Indenture contains restrictive covenants that, among other things, impose limitations on the ability of HSS and, in certain instances, the ability of its Restricted Subsidiaries (as defined in the Unsecured Indenture), to:

·	pay dividends or make distributions on HSS’s capital stock or repurchase HSS’s capital stock;

·	incur additional debt;

·	make certain investments;

·	create liens or enter into sale and leaseback transactions;

·	merge or consolidate with another company;

·	transfer and sell assets;

·	enter into transactions with affiliates; and

·	allow to exist certain restrictions on the ability of certain subsidiaries to pay dividends, make distributions, make other payments, or transfer assets to us.

In the event of a change of control, as defined in the Unsecured Indenture, HSS would be required to make an offer to repurchase all or any part of a holder’s Senior Notes at a purchase price equal to 101% of the aggregate principal amount thereof, together with accrued and unpaid interest thereon to the date of repurchase.

Debt Issuance Costs

In connection with the issuance of the Notes, we incurred $58 million of debt issuance costs, which are included in “Other noncurrent assets, net” on our Consolidated Balance Sheets. For the years ended December 31, 2012, 2011 and 2010, we amortized $5 million, $3 million and zero of debt issuance costs, respectively, which are included in “Interest expense, net of amounts capitalized” on our Consolidated Statements of Operations and Comprehensive Income (Loss).

Capital Lease Obligations

Our capital lease obligations reflect the present value of future minimum lease payments under noncancelable lease agreements, primarily for certain of our satellites (see Note 8). These agreements require monthly recurring payments, which include principal, interest, an amount for use of the orbital location and estimated executory costs, such as insurance and maintenance. The monthly recurring payments generally are subject to reduction in the event of failures that reduce the satellite transponder capacity. Certain of these agreements provide for extension of the initial lease term at our option. The effective interest rates for our satellite capital lease obligations range from 7.78% to 10.97%, with a weighted average of 9.35% as of December 31, 2012. As discussed in Note 19, we have subleased transponders on certain of our leased satellites to DISH Network.

The following satellites are accounted for as capital leases and depreciated over the terms of the respective satellite service agreements on a straight-line basis.

AMC-15. AMC-15 commenced commercial operation during January 2005. This lease is renewable by us on a year-to-year basis following the initial ten-year term, and provides us with certain rights to lease capacity on replacement satellites.

AMC-16. AMC-16 commenced commercial operation during February 2005. This lease is renewable by us on a year-to-year basis following the initial ten-year term, and provides us with certain rights to lease capacity on replacement satellites.

Nimiq 5. Nimiq 5 was launched in September 2009 and commenced commercial operation at the 72.7 degree west longitude orbital location in October 2009, where it provides additional high-powered capacity to our satellite fleet. The lease is renewable by us on a month-to-month basis following the initial 15-year term.

QuetzSat-1. In 2008, we entered into a ten-year satellite service agreement with SES to lease all of the capacity on QuetzSat-1. QuetzSat-1 was launched on September 29, 2011 and was placed into service during the fourth quarter of 2011 at the 67.1 degree west longitude orbital location. We commenced payments under our agreement with SES upon the placement of the QuetzSat-1 satellite at the 67.1 degree west longitude orbital location. In 2008, we also entered into an agreement with DISH Network pursuant to which DISH Network has agreed to lease certain of the DBS transponders on QuetzSat-1 from us when it is placed into commercial operation at the 77 degree west longitude orbital location, which occurred in January 2013. See Note 19 for further discussion on our agreement with DISH Network relating to QuetzSat-1.

Future minimum lease payments under these capital lease obligations, together with the present value of the net minimum lease payments as of December 31, 2012, are as follows:

	Amount
	(In thousands)
For the Years Ending December 31,
2013	$	148,937
2014	153,947
2015	87,899
2016	87,682
2017	87,711
Thereafter	514,015
Total minimum lease payments	1,080,191
Less: Amount representing lease of the orbital location and estimated executory costs (primarily insurance and maintenance) including profit thereon, included in total minimum lease payments	(313,000		)
Net minimum lease payments	767,191
Less: Amount representing interest	(280,733		)
Present value of net minimum lease payments	486,458
Less: Current portion	(66,048		)
Long-term portion of capital lease obligations	$	420,410

For the years ended December 31, 2012, 2011 and 2010, we received sublease rental income of approximately $79 million, $62 million and $52 million, respectively. As of December 31, 2012, our future minimum sublease rental income was $1.155 billion relating to our satellites. See “Nimiq 5 Agreement” and “QuetzSat-1 Agreement” in Note 19 for further discussion on our lease agreements with DISH Network.

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes

Income Taxes

Note 11. Income Taxes

The components of income before income taxes are as follows:

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Domestic	$	172,612	$	290	$	284,501
Foreign	22,072		25,485		4,272
Total income before income taxes	$	194,684	$	25,775	$	288,773

The components of the benefit (provision) for income taxes are as follows:

	For the Years Ended December 31,
	2012			2011			2010
	(In thousands)
Current benefit (provision):
Federal	$	21,086		$	(26,450	)	$	21,542
State	1,943			(291		)	(579		)
Foreign	(7,775		)	(3,734		)	(1,809		)
Total current benefit (provision)	15,254			(30,475		)	19,154
Deferred benefit (provision):
Federal	7,841			(464		)	(96,976		)
State	(6,720		)	9,438			(6,593		)
Foreign	(46		)	—			—
Total deferred benefit (provision)	1,075			8,974			(103,569		)
Total income tax benefit (provision), net	$	16,329		$	(21,501	)	$	(84,415	)

The actual tax provisions for the years ended December 31, 2012, 2011 and 2010 reconcile to the amounts computed by applying the statutory federal tax rate to income before income taxes as shown below:

	For the Years Ended December 31,
	2012		2011		2010
Statutory rate	(35.0	)%	(35.0	)%	(35.0	)%
State income taxes, net of Federal benefit	(0.8	)%	4.8	%	(1.9	)%
Dividend received deduction	1.8	%	—		—
Decrease (increase) in valuation allowance	39.0	%	(50.4	)%	2.0	%
Stock write-off	—		—		2.0	%
Other	3.4	%	(2.8	)%	3.7	%
Total income tax benefit (provision), net	8.4	%	(83.4	)%	(29.2	)%

The components of the deferred tax assets and liabilities are as follows:

	As of December 31,
	2012			2011
	(In thousands)
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	461,931		$	138,169
Unrealized losses on investments, net	14,757			8,614
Accrued expenses	26,438			23,421
Stock-based compensation	14,942			15,659
Other asset	3,076			—
Total deferred tax assets	521,144			185,863
Valuation allowance	(69,224		)	(35,729		)
Deferred tax assets after valuation allowance	451,920			150,134

Deferred tax liabilities:
Depreciation and amortization	(798,878		)	(492,207		)
Other liabilities	(1,682		)	(7,826		)
Total deferred tax liabilities	(800,560		)	(500,033		)
Total net deferred tax liabilities	$	(348,640	)	$	(349,899	)

Current portion of net deferred tax assets	$	23,317		$	23,492
Noncurrent portion of net deferred tax liabilities	(371,957		)	(373,391		)
Total net deferred tax liabilities	$	(348,640	)	$	(349,899	)

Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.

We evaluate our deferred tax assets for realization and record a valuation allowance when we determine that it is more likely than not that the amounts will not be realized. Overall, our net deferred tax assets were offset by a valuation allowance of $69 million and $36 million as of December 31, 2012 and 2011, respectively. The change in the valuation allowance primarily relates to an increase in realized and unrealized losses that are capital in nature and an increase in the net operating loss carryforwards of certain foreign subsidiaries.

Tax benefits of net operating loss and tax credit carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible carryforward period, and other circumstances. Net operating loss carryforwards for tax purposes were $1.111 billion as of December 31, 2012. A substantial portion of these net operating loss carryforwards will begin to expire in 2020. Capital loss carryforwards for tax purposes were $78 million as of December 31, 2012. A substantial portion of these capital loss carryforwards will begin to expire in 2013. Currently, we have a valuation allowance against all capital loss carryforwards that exist for tax purposes. Tax credits available to offset future tax liabilities are $19 million as of December 31, 2012. A substantial portion of these tax credits will begin to expire in 2026.

Additionally, tax benefit from excess tax deductions attributable to stock-based compensation has resulted in $6 million of net operating loss carryforwards that will not be recognized as a credit to additional paid in capital until such deductions reduce taxes payable. We follow the tax law ordering rules, which assume that stock option deductions are realized when they have been used for tax purposes.

As of December 31, 2012, we had undistributed earnings attributable to foreign subsidiaries for which no provision for U.S. income taxes or foreign withholding taxes has been made because it is expected that such earnings will be reinvested outside the U.S. indefinitely. It is not practicable to determine the amount of the unrecognized deferred tax liability at this time.

Accounting for Uncertainty in Income Taxes

In addition to filing U.S. federal income tax returns, we file income tax returns in all states that impose an income tax. As of December 31, 2012, we are currently under a U.S. federal income tax examination for fiscal year 2008. We also file income tax returns in the United Kingdom, The Netherlands, Brazil, India and a number of other foreign jurisdictions where we have insignificant operations. We generally are open to income tax examination in these foreign jurisdictions in taxable years beginning in 2003. As of December 31, 2012, we have no on-going significant current income tax examinations in process in our foreign jurisdictions.

A reconciliation of the beginning and ending amount of unrecognized income tax benefits is as follows:

	For the Years Ended December 31,
Unrecognized tax benefit	2012			2011			2010
	(In thousands)
Balance as of beginning of period	$	48,874		$	29,999		$	14,559
Additions from Hughes Acquisition	—			3,119			—
Additions based on tax positions related to the current year	158			—			—
Additions based on tax positions related to prior years	3,723			16,630			15,440
Reductions based on tax positions related to prior years	(855		)	(874		)	—
Reductions based on tax settlements	(16,587		)	—			—
Reductions based on expirations of statute of limitations	(636		)	—			—
Balance as of end of period	$	34,677		$	48,874		$	29,999

As of December 31, 2012, we had $35 million of unrecognized income tax benefits, of which $30 million, if recognized, would affect our effective tax rate. As of December 31, 2011, we had $49 million of unrecognized income tax benefits, of which $30 million, if recognized, would affect our effective tax rate. We do not believe that the total amount of unrecognized income tax benefits will significantly increase or decrease within the next twelve months due to the lapse of statute of limitations or settlement with tax authorities.

Our policy related to interest and penalties for uncertain tax positions is to record them as a component of income tax expense in the accompanying statement of operations. During 2012, 2011 and 2010, we recorded an insignificant amount of interest and penalties as a component of income tax expense on the accompanying statements of operations.

Estimates of our uncertain tax positions are made based upon prior experience and are updated in light of changes in facts and circumstances. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of audits may result in liabilities which could be materially different from these estimates. In such an event, we will record additional income tax provision or income tax benefit in the period in which such resolution occurs.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

+ Details

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2012
Stockholders' Equity
Stockholders' Equity	Note 12. Stockholders’ Equity Preferred Stock Our Board of Directors is authorized to divide the preferred stock into series and, with respect to each series, to determine the preferences and rights and the qualifications, limitations or restrictions of the series, including the dividend rights, conversion rights, voting rights, redemption rights and terms, liquidation preferences, sinking fund provisions, the number of shares constituting the series, and the designation of such series. Our Board of Directors may, without stockholder approval, issue additional preferred stock of existing or new series with voting and other rights that could adversely affect the voting power of the holders of common stock and could have certain anti-takeover effects. As of December 31, 2012, there were no shares of preferred stock outstanding. Common Stock The Class A, Class B, and Class C common stock are equivalent except for voting rights. Holders of Class A and Class C common stock are entitled to one vote per share and holders of Class B common stock are entitled to 10 votes per share. Each share of Class B and Class C common stock is convertible, at the option of the holder, into one share of Class A common stock. Upon a change in control of DISH Network, each holder of outstanding shares of Class C common stock is entitled to 10 votes for each share of Class C common stock held. Our principal stockholder owns the majority of all outstanding Class B common stock and, together with all other stockholders, owns outstanding Class A common stock. There are no shares of Class C common stock outstanding. Each holder of Class D common stock is not entitled to a vote on any matter. Each share of Class D common stock is entitled to receive dividends and distributions upon liquidation on a basis equivalent to that of the Class A common stock. There are no shares of Class D common stock outstanding. Common Stock Repurchase Program Pursuant to a stock repurchase plan approved by our Board of Directors, we are authorized to repurchase up to $500 million of our outstanding shares of Class A common stock through and including December 31, 2013. During the years ended December 31, 2012 and 2011, we did not repurchase any common stock under this plan. During the year ended December 31, 2010, we repurchased 34,000 shares of our Class A common stock for $605,000.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Glossary Preferred Stock
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
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-Number 210
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Reference 23: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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+ Details

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2012
Employee Benefit Plans
Employee Benefit Plans	Note 13. Employee Benefit Plans Employee Stock Purchase Plan We have an employee stock purchase plan (the “ESPP”), in which we are authorized to issue 2.5 million shares of Class A common stock. As of December 31, 2012, we had 1.7 million shares of Class A common stock which remain available for issuance under this plan. Substantially all full-time employees who have been employed by us for at least one calendar quarter are eligible to participate in the ESPP. Employee stock purchases are made through payroll deductions. Under the terms of the ESPP, employees may not deduct an amount which would permit such employee to purchase our capital stock under all of our stock purchase plans at a rate which would exceed $25,000 in fair value of capital stock in any one year. The purchase price of the stock is 85% of the closing price of the Class A common stock on the last business day of each calendar quarter in which such shares of Class A common stock are deemed sold to an employee under the ESPP. During the years ended December 31, 2012, 2011 and 2010, employee purchases of Class A common stock through the ESPP totaled 158,000 shares, 140,000 shares and 139,000 shares, respectively. 401(k) Employee Savings Plans During 2011 and 2012, we had two 401(k) employee savings plans; one for eligible employees of Hughes Communications which was in place prior to the Hughes Acquisition (the “Hughes 401(k) Plan”) and one for all of our other eligible employees (the “EchoStar 401(k) Plan”). Under the EchoStar 401(k) Plan, eligible employees may contribute up to 50% of their compensation on a pre-tax basis, subject to the Internal Revenue Service (“IRS”) limit of $17,000 in 2012. Employee contributions were immediately vested. We matched 50% of employee contributions to the EchoStar 401(k) Plan up to $1,500 per employee. Forfeitures of unvested participant balances which were retained by the EchoStar 401(k) Plan may be used to fund matching and discretionary contributions. Our Board of Directors may also authorize an annual discretionary contribution to the EchoStar 401(k) Plan, subject to the maximum deductible limit provided by the Internal Revenue Code of 1986, as amended. These contributions may be made in cash or in our stock. Matching contributions under the EchoStar 401(k) Plan are 100% vested after an eligible employee has completed five years of service from the date of the contribution. For the year ended December 31, 2012, we recognized $2 million of matching contributions, net of forfeitures, and $5 million of discretionary stock contributions, net of forfeitures to the EchoStar 401(k) Plan. For each of the years ended December 31, 2011 and 2010, we recognized $1 million of matching contributions, net of forfeitures, and $4 million of discretionary stock contributions, net of forfeitures to the EchoStar 401(k) Plan. Under the Hughes 401(k) Plan, eligible employees may contribute up to 25% (16% for highly compensated employees) of their compensation on a pre-tax basis, subject to the IRS limit. Employee contributions were immediately vested. We matched 100% of employee contributions up to 3% of eligible compensation and 50% of employee contributions on up to an additional 6% of eligible compensation to the Hughes 401(k) Plan. Matching contributions are 100% vested after eligible employees have completed three years of service. For the years ended December 31, 2012 and 2011, we recognized $7 million and $3 million of matching contributions, respectively, to the Hughes 401(k) Plan. We did not recognize any matching contribution in 2010 to the Hughes 401(k) Plan as the Hughes Acquisition was not completed until June 2011. Beginning January 1, 2013, we have one 401(k) employee saving plan for all of our eligible employees.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2012

Stock-Based Compensation

Stock-Based Compensation

Note 14. Stock-Based Compensation

Stock Incentive Plans

We maintain stock incentive plans to attract and retain officers, directors and key employees. Stock awards under these plans include both performance-based and non-performance based stock incentives. As of December 31, 2012, we had outstanding under these plans stock options to acquire 7.9 million shares of our Class A common stock and 0.2 million restricted stock units. Stock options granted prior to and on December 31, 2012 were granted with exercise prices equal to or greater than the market value of our Class A common stock at the date of grant and with a maximum term of ten years. While historically we have issued stock awards subject to vesting, typically over three to five years, some stock awards have been granted with immediate vesting and other stock awards vest only upon the achievement of certain company-wide objectives. As of December 31, 2012, we had 5.5 million shares of our Class A common stock available for future grant under our stock incentive plans.

In connection with the Spin-off, as permitted by DISH Network’s existing stock incentive plans and consistent with the Spin-off exchange ratio, each DISH Network stock option was converted into two stock options as follows:

· an adjusted DISH Network stock option for the same number of shares that were exercisable under the original DISH Network stock option, with an exercise price equal to the exercise price of the original DISH Network stock option multiplied by 0.831219.

· a new EchoStar stock option for one-fifth of the number of shares that were exercisable under the original DISH Network stock option, with an exercise price equal to the exercise price of the original DISH Network stock option multiplied by 0.843907.

Similarly, holders of DISH Network restricted stock units retained their DISH Network restricted stock units and received one EchoStar restricted stock unit for every five DISH Network restricted stock units that they held.

Consequently, the fair value of the DISH Network stock award and the new EchoStar stock award immediately following the Spin-off was equivalent to the fair value of such stock award immediately prior to the Spin-off.

As of December 31, 2012, the following stock awards were outstanding:

	As of December 31, 2012
	EchoStar Awards		DISH Network Awards
	Stock Options	Restricted Stock Units	Stock Options	Restricted Stock Units
Held by EchoStar employees	6,798,432	106,063	2,215,313	94,999
Held by DISH Network employees	1,109,868	45,620	—	—
Total outstanding stock awards	7,908,300	151,683	2,215,313	94,999

We are responsible for fulfilling all stock awards related to EchoStar common stock and DISH Network is responsible for fulfilling all stock awards related to DISH Network common stock, regardless of whether such stock awards are held by our employees or DISH Network’s employees. Notwithstanding the foregoing, our stock-based compensation expense, resulting from stock awards outstanding at the Spin-off date, is based on the stock awards held by our employees regardless of whether such stock awards were issued by EchoStar or DISH Network. Accordingly, stock-based compensation that we recognize with respect to DISH Network stock awards was included in “Additional paid-in capital” on our Consolidated Balance Sheets.

Exercise prices for stock options outstanding and exercisable as of December 31, 2012 are as follows:

	Options Outstanding				Options Exercisable
Price Range	Number Outstanding as of December 31, 2012	Weighted- Average Remaining Contractual Term (In Years)	Weighted- Average Exercise Price		Number Exercisable as of December 31, 2012	Weighted- Average Remaining Contractual Term (In Years)	Weighted- Average Exercise Price
$0.00 - $10.00	3,666	3	$	2.15	3,666	3	$	2.15
$10.01 - $15.00	587,033	6	$	14.83	202,633	6	$	14.83
$15.01 - $20.00	796,565	7	$	18.82	249,565	7	$	18.65
$20.01 - $25.00	1,931,812	5	$	22.15	1,160,212	6	$	21.05
$25.01 - $30.00	2,354,903	5	$	28.59	1,614,103	4	$	28.77
$30.01 - $35.00	485,601	9	$	33.89	59,501	4	$	31.93
$35.01 - $40.00	1,748,720	8	$	37.14	456,486	7	$	37.03
	7,908,300	6	$	27.21	3,746,166	6	$	25.98

Stock Award Activity

Our stock option activity was as follows:

	For the Years Ended December 31,
	2012				2011				2010
	Options		Weighted- Average Exercise Price		Options		Weighted- Average Exercise Price		Options		Weighted- Average Exercise Price
Total options outstanding, beginning of period	8,078,413		$	26.30	7,795,373		$	23.24	7,203,101		$	24.85
Granted	771,000		$	30.81	1,955,000		$	36.01	1,258,000		$	19.15
Exercised	(569,073	)	$	20.02	(1,082,280	)	$	23.59	(105,573	)	$	15.06
Forfeited and cancelled	(372,040	)	$	25.71	(589,680	)	$	23.07	(560,155	)	$	33.99
Total options outstanding, end of period	7,908,300		$	27.21	8,078,413		$	26.30	7,795,373		$	23.24
Performance-based options outstanding, end of period (1)	632,100		$	25.28	658,700		$	25.30	697,100		$	25.38
Exercisable at end of period	3,746,166		$	25.98	2,854,272		$	25.02	2,722,709		$	25.77

(1) These stock options are included in the caption “Total options outstanding, end of period.” See discussion of the 2005 LTIP below.

(2) Granted options for the year ended December 31, 2011 was corrected in the fourth quarter of 2012 to exclude 700,000 options which had not been validly granted in 2011.

We realized tax benefits from stock options exercised of $3 million, $5 million and $2 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Based on the closing market price of our Class A common stock on December 31, 2012, the aggregate intrinsic value of our stock options was $61 million for options outstanding and $32 million for options exercisable as of December 31, 2012.

Our restricted stock unit activity was as follows:

	For the Years Ended December 31,
	2012				2011				2010
	Restricted Stock Units		Weighted- Average Grant Date Fair Value		Restricted Stock Units		Weighted- Average Grant Date Fair Value		Restricted Stock Units		Weighted- Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period	144,226		$	29.22	107,249		$	27.33	130,040		$	27.78
Granted	33,333		$	34.22	69,950		$	32.00	—		$	—
Vested	(16,210	)	$	32.61	(11,225	)	$	31.84	(13,975	)	$	31.84
Forfeited and cancelled	(9,666	)	$	25.84	(21,748	)	$	27.36	(8,816	)	$	26.70
Total restricted stock units outstanding, end of period	151,683		$	30.18	144,226		$	29.22	107,249		$	27.33
Restricted Performance Units outstanding, end of period (1)	64,610		$	26.72	74,276		$	26.61	93,274		$	26.66

(1) These Restricted Performance Units are included in the caption “Total restricted stock units outstanding, end of period.” See discussion of the 2005 LTIP below.

Long-Term Performance-Based Plans

2005 LTIP. During 2005, DISH Network adopted a long-term, performance-based stock incentive plan (the “2005 LTIP”). The 2005 LTIP provides stock options and restricted stock units, either alone or in combination, which vests over seven years at the rate of 10% per year during the first four years, and at the rate of 20% per year thereafter. Exercise of the stock awards is subject to the foregoing vesting schedule and a performance condition that a company-specific goal is achieved by March 31, 2015.

Contingent compensation related to the 2005 LTIP will not be recorded in our financial statements unless and until the achievement of the performance condition is probable. The competitive nature of our industry and certain other factors can significantly impact achievement of the goal. While it was determined that achievement of the goal was not probable as of December 31, 2012, this assessment could change in the future.

If all of the stock awards under the 2005 LTIP were vested and the goal had been met, or if we had determined that achievement of the goal was probable as of December 31, 2012, we would have recorded total non-cash, stock-based compensation expense for our employees as indicated in the table below. If the goal is met and there are unvested stock awards at that time, the vested amounts would be expensed immediately on our Consolidated Statements of Operations and Comprehensive Income (Loss), with the unvested portion recognized ratably over the remaining vesting period.

	2005 LTIP
			Vested
	Total		Portion (1)
	(In thousands)
DISH Network awards held by EchoStar employees	$	16,293	$	16,159
EchoStar awards held by EchoStar employees	2,947		2,923
Total	$	19,240	$	19,082

(1) Represents the amount of this award that has met the foregoing vesting schedule and would therefore vest upon achievement of the performance condition.

Stock-Based Compensation

Total non-cash, stock-based compensation expense for all of our employees is shown in the following table for the years ended December 31, 2012, 2011and 2010 and was allocated to the same expense categories as the base compensation for such employees:

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Research and development expenses	$	2,755	$	2,411	$	3,579
Selling, general and administrative expenses	11,830		13,653		9,967
Total non-cash, stock-based compensation	$	14,585	$	16,064	$	13,546

As of December 31, 2012, total unrecognized compensation cost related to our non-performance based unvested stock awards was $33 million, including compensation expense related to DISH Network stock awards held by our employees as a result of the Spin-off. This cost is based on an estimated future forfeiture rate of approximately 2.4% per year and will be recognized over a weighted-average period of approximately two years. Stock-based compensation expense is recognized based on stock awards ultimately expected to vest and is reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Changes in the estimated forfeiture rate can have a significant effect on share-based compensation expense since the effect of adjusting the rate is recognized in the period the forfeiture estimate is changed.

Valuation

The fair value of each stock option for the years ended December 31, 2012, 2011 and 2010 was estimated at the date of the grant using a Black-Scholes option valuation model with the following assumptions:

	For the Years Ended December 31,
Stock Options	2012	2011	2010
Risk-free interest rate	0.82% - 1.33%	1.08%-2.57%	1.64% - 2.97%
Volatility factor	40.36% - 41.12%	34.68% - 38.92%	31.00% - 32.73%
Expected term of options in years	5.9 - 6.0	5.1 - 6.0	6.1 - 6.2
Weighted-average grant-date fair value	$10.60 - $13.70	$8.07 - $14.42	$6.44 - $9.11

We do not currently intend to pay dividends on our common stock and accordingly, the dividend yield percentage used in the Black-Scholes option valuation model was assumed to be zero for all periods. The Black-Scholes option valuation model was developed for use in estimating the fair value of traded stock options which have no vesting restrictions and are fully transferable. Consequently, our estimate of fair value may differ from other valuation models. Further, the Black-Scholes option valuation model requires the input of subjective assumptions. Changes in the subjective input assumptions can materially affect the fair value estimate.

We will continue to evaluate the assumptions used to derive the estimated fair value of our stock options as new events or changes in circumstances become known.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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+ Details

Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions

Acquisitions

Note 15. Acquisitions

When we acquire a business, we assign the purchase price to the acquired assets and liabilities based upon their fair value using various valuation techniques, including the market approach, income approach, and/or cost approach.

The accounting standard for business combinations requires most identifiable assets, liabilities, noncontrolling interests, and goodwill acquired to be recorded at fair value. Transaction costs related to the acquisition of the business are expensed as incurred. Costs associated with the issuance of debt associated with a business combination are capitalized and included as a yield adjustment to the underlying debt’s stated rate.

Hughes Communications

On June 8, 2011, we completed the Hughes Acquisition, pursuant to an agreement and plan of merger (the “Hughes Agreement”) by and between us, certain of our subsidiaries, including EchoStar Satellite Services L.L.C., and Hughes Communications, Inc. Pursuant to the Hughes Agreement, 100% of the issued and outstanding shares of common stock and vested stock options of Hughes Communications, Inc. were converted into the right to receive $60.70 (minus any applicable exercise price) in cash and substantially all of the outstanding debt of Hughes Communications, Inc. was repaid. The funding of the Hughes Acquisition was supported by the issuance of the Notes. See Note 10 for further discussion.

In connection with the Hughes Acquisition, each share of unvested restricted stock and unvested stock option of Hughes Communications, Inc. was converted into the right to receive $60.70 (minus any applicable exercise price) in cash on the vesting date of the stock award. As of December 31, 2012, our maximum liability for these unvested stock awards of Hughes Communications, Inc. was approximately $16 million, which is payable based on the original vesting terms of the stock award. Of the $16 million, $12 million was accrued as of December 31, 2012, the remainder of which will be recognized over the remaining vesting period associated with the original stock award, the last of which expires in 2014.

Hughes Communications is a global leader in broadband satellite technologies and services and a leading provider of managed network services. Together with Hughes Communications, we have an extensive fleet of owned and leased satellites, experienced personnel and communications facilities around the world. The Hughes Acquisition significantly expands our ability to provide new video and data products and solutions.

The Hughes Acquisition was accounted for as a business combination. The aggregate purchase price for the acquisition was assigned to the acquired assets and liabilities, as follows:

	Amount
	(In thousands)
Cash	$	98,900
Marketable investment securities	22,148
Other current assets	282,471
Property and equipment	930,426
Goodwill (non-deductible)	504,173
Other intangible assets	420,907
Regulatory authorizations	400,000
Other noncurrent assets	61,463
Current liabilities	(293,029		)
Deferred tax liabilities	(220,928		)
Long-term liabilities	(22,239		)
Noncontrolling interests	(9,679		)
Total purchase price	$	2,174,613

During 2011, in connection with the Hughes Acquisition, we incurred $35 million of acquisition related transaction costs consisting primarily of banking, bond forfeiture, legal and accounting fees. These costs are included in “Other, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss).

The following unaudited pro forma consolidated operating results for the years ended December 31, 2011 and 2010 give effect to the Hughes Acquisition as if it occurred on January 1, 2010. These pro forma amounts are not necessarily indicative of the operating results that would have occurred if these transactions had occurred on such date and should not be used as a predictive measure of our future financial position, results of operations, or liquidity. The pro forma adjustments are based on currently available information and certain assumptions that we believe are reasonable.

	For the Years Ended December 31,
Supplemental pro forma financial information (Unaudited)	2011		2010
	(In thousands, except per share amounts)
Total revenue	$	3,226,721	$	3,387,978
Net income attributable to EchoStar	$	21,582	$	109,582
Basic EPS	$	0.25	$	1.29
Diluted EPS	$	0.25	$	1.29

Effective June 9, 2011, revenue and expenses associated with the Hughes Acquisition are included within the Hughes segment in our Consolidated Statements of Operations and Comprehensive Income (Loss). See Note 17 for further discussion.

Move Networks

On December 31, 2010, we acquired certain assets and the business of Move Networks, Inc. for $45 million in cash. These assets include patented technology that enables the adaptive delivery of video content via the Internet which will allow us to expand our portfolio of advanced technologies serving cable, satellite, telecommunications companies and IPTV video providers. This transaction was accounted for as a business combination. The assignment of acquisition consideration was as follows:

	Amount
	(In thousands)
In-process research and development	$	26,482
Property and equipment	7,213
Goodwill (deductible)	6,457
Other intangible assets	4,271
Accounts receivable	535
Other current assets, net	33
Total acquisition consideration	$	44,991

The transaction did not have an impact on our results of operations for the year ended December 31, 2010 and would not have materially impacted our results of operations for 2010 had the transaction occurred on January 1, 2010. The assets and business acquired from Move Networks, Inc. were assigned to a reporting unit of our EchoStar Technologies segment. That reporting unit was subsequently contributed to Dish Digital in 2012. See Note 19 for further discussion of our DISH Digital joint venture with DISH Network.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies.

Commitments and Contingencies

Note 16. Commitments and Contingencies

Commitments

As of December 31, 2012, estimated future payments of our contractual obligations are summarized as follows:

	Payments due in the Year Ending December 31,
	Total		2013		2014		2015		2016		2017		Thereafter
	(In thousands)
Long-term debt obligations	$	2,002,041	$	1,661	$	207	$	165	$	8	$	—	$	2,000,000
Capital lease obligations	486,458		66,048		72,535		26,269		29,095		32,472		260,039
Interest expense on long-term debt and capital lease obligations	1,329,344		186,475		183,531		175,524		172,704		169,569		441,541
Satellite-related obligations	919,669		216,511		203,748		168,908		49,494		40,641		240,367
Operating lease obligations	70,429		19,196		16,613		13,052		8,031		5,434		8,103
Purchase and other obligations	250,554		243,257		2,296		1,667		1,667		1,667		—
Payments in connection with acquisition	15,770		11,189		4,581		—		—		—		—
Total	$	5,074,265	$	744,337	$	483,511	$	385,585	$	260,999	$	249,783	$	2,950,050

“Satellite-related obligations” primarily includes, among other things, costs for our capital lease satellites, transponder agreements and in-orbit incentives relating to EchoStar XVI and EchoStar XVII, which were launched in the second half of 2012. In addition, “Satellite-related obligations” also includes our commitment relating to a launch contract we entered into with Arianespace, SA in November 2012 to launch multiple new satellites over a multi-year period.

“Purchase and other obligations” primarily consists of binding purchase orders for digital set-top boxes and related components Our purchase obligations can fluctuate significantly from period to period due to, among other things, management’s control of inventory levels, and can materially impact our future operating asset and liability balances, and our future working capital requirements.

The table above does not include $30 million of liabilities associated with unrecognized tax positions that were accrued as of December 31, 2012 and are included on our Consolidated Balance Sheets. We do not expect any portion of this amount to be paid or settled within the next 12 months.

In certain circumstances, the dates on which we are obligated to make these payments could be delayed. These amounts will increase to the extent we procure insurance for our satellites or contract for the construction, launch, or lease of additional satellites.

Rent Expense

For the years ended December 31, 2012, 2011 and 2010, we recorded $32 million, $39 million and $25 million, respectively, of operating leases expense

Patents and Intellectual Property

Many entities, including some of our competitors, have or may in the future obtain patents and other intellectual property rights that cover or affect products or services directly or indirectly related to those that we offer. We may not be aware of all patents and other intellectual property rights that our products and services may potentially infringe. Damages in patent infringement cases can include a tripling of actual damages in certain cases. Further, we cannot estimate the extent to which we may be required in the future to obtain licenses with respect to intellectual property rights held by others and the availability and cost of any such licenses. Various parties have asserted patent and other intellectual property rights with respect to components within our direct broadcast satellite products and services. We cannot be certain that these persons do not own the rights they claim, that these rights are not valid or that our products and services do not infringe on these rights. Further, we cannot be certain that we would be able to obtain licenses from these persons on commercially reasonable terms or, if we were unable to obtain such licenses, that we would be able to redesign our products and services to avoid infringement.

Contingencies

Separation Agreement

In connection with the Spin-off, we entered into a separation agreement with DISH Network that provides, among other things, for the division of certain liabilities, including liabilities resulting from litigation. Under the terms of the separation agreement, we have assumed certain liabilities that relate to our business including certain designated liabilities for acts or omissions that occurred prior to the Spin-off. Certain specific provisions govern intellectual property related claims under which, generally, we will only be liable for our acts or omissions following the Spin-off and DISH Network will indemnify us for any liabilities or damages resulting from intellectual property claims relating to the period prior to the Spin-off as well as DISH Network’s acts or omissions following the Spin-off.

Litigation

We are involved in a number of legal proceedings (including those described below) concerning matters arising in connection with the conduct of our business activities. Many of these proceedings are at preliminary stages, and many of these proceedings seek an indeterminate amount of damages. We regularly evaluate the status of the legal proceedings in which we are involved to assess whether a loss is probable or there is a reasonable possibility that a loss or an additional loss may have been incurred and to determine if accruals are appropriate. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of the possible loss or range of possible loss can be made.

For certain cases described below, management is unable to provide a meaningful estimate of the possible loss or range of possible loss because, among other reasons, (i) the proceedings are in various stages; (ii) damages have not been sought; (iii) damages are unsupported and/or exaggerated; (iv) there is uncertainty as to the outcome of pending appeals or motions; (v) there are significant factual issues to be resolved; and/or (vi) there are novel legal issues or unsettled legal theories to be presented or a large number of parties (as with many patent-related cases). For these cases, however, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material adverse effect on our financial condition, though the outcomes could be material to our operating results for any particular period, depending, in part, upon the operating results for such period.

Cyberfone Systems, LLC (f/k/a LVL Patent Group, LLC)

On September 15, 2011, LVL Patent Group, LLC filed suit against EchoStar Corporation and our wholly-owned subsidiary, EchoStar Technologies L.L.C., as well as DISH Network L.L.C. a wholly-owned subsidiary of DISH Network, and DirecTV, Inc. in the United States District Court for the District of Delaware alleging infringement of United States Patent No. 6,044,382, which is entitled “Data Transaction Assembly Server.” DirecTV was dismissed from the case on January 4, 2012. On July 12, 2012, Cyberfone Systems, LLC (“Cyberfone”) filed the operative second amended complaint making the same claim. On January 24, 2013, Cyberfone voluntarily dismissed the action against us and DISH Network L.L.C. without prejudice, and the matter is now concluded.

CreateAds LLC

On February 7, 2013, CreateAds LLC (“CreateAds”) filed suit against our wholly-owned subsidiary, Hughes Network Systems, LLC in the United States District Court for the District of Delaware alleging infringement of United States Patent No. 5,535,320, which is entitled “Method of Generating a Visual Design.” CreateAds appears to assert that some portion of HughesNet web design services infringes its patent.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could require us to materially modify certain features that we currently offer to consumers. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

E-Contact Technologies, LLC

On February 22, 2012, E-Contact Technologies, LLC (“E-Contact”) filed suit against two of our subsidiaries, Hughes Communications, Inc. and Hughes Network Systems, LLC, in the United States District Court for the Eastern District of Texas alleging infringement of United States Patent No. 5,347,579, which is entitled “Personal Computer Diary.” E-Contact appears to assert that some portion of HughesNet email services infringe that patent. HughesNet email services are provided by a third-party service provider, who has assumed indemnification obligations for the case. On May 31, 2012, E-Contact filed a first amended complaint. The amended complaint removed the original complaint’s requests for a finding of willfulness and entry of an injunction.

We, along with the third-party service provider, intend to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

The Hopper Litigation

On May 24, 2012, DISH Network L.L.C., filed a lawsuit in the United States District Court for the Southern District of New York against American Broadcasting Companies, Inc. (“ABC”), CBS Corporation (“CBS”), Fox Entertainment Group, Inc., Fox Television Holdings, Inc., Fox Cable Network Services, L.L.C. (collectively, “Fox”) and NBCUniversal Media, LLC (“NBC”). The lawsuit seeks a declaratory judgment that DISH Network L.L.C is not infringing any defendant’s copyright, or breaching any defendant’s retransmission consent agreement, by virtue of the PrimeTime Anytime™ and AutoHop™ features in Hopper™ set-top boxes. The PrimeTime Anytime feature allows a user of a Hopper set-top box, at his or her option, to record certain primetime programs airing on ABC, CBS, Fox, and/or NBC up to every night, and to store those recordings for up to eight days. The AutoHop feature allows a subscriber, at his or her option, to watch certain recordings the subscriber made with our PrimeTime Anytime feature, commercial-free, if played back the next day after the show’s original airing.

Later on May 24, 2012, (i) Fox Broadcasting Company, Twentieth Century Fox Film Corp. and Fox Television Holdings, Inc. filed a lawsuit against DISH Network Corporation and DISH Network L.L.C. (collectively, “DISH”) in the United States District Court for the Central District of California, alleging that the PrimeTime Anytime feature, the AutoHop feature, as well as DISH’s use of Sling place-shifting functionality infringe their copyrights and breach their retransmission consent agreements, (ii) NBC Studios LLC, Universal Network Television, LLC, Open 4 Business Productions LLC and NBCUniversal Media, LLC filed a lawsuit against DISH in the United States District Court for the Central District of California, alleging that the PrimeTime Anytime feature and the AutoHop feature infringe their copyrights, and (iii) CBS Broadcasting Inc., CBS Studios Inc. and Survivor Productions LLC filed a lawsuit against DISH in the United States District Court for the Central District of California, alleging that the PrimeTime Anytime feature and the AutoHop feature infringe their copyrights. The Central District of California matters have been assigned to a single judge.

As a result of certain parties’ competing venue-related motions brought in both the New York and California actions, and certain networks filing various amended complaints, the claims are presently pending in the following venues: (1) the copyright and contract claims regarding the ABC parties are pending in New York; (2) the copyright and contract claims regarding the CBS parties are pending in New York; (3) the copyright and contract claims regarding the Fox parties are pending in California; and (4) the copyright claims regarding the NBC parties are pending in California, while the contract claims involving NBC are venued in both New York and California. Additional venue-related motions are still pending in the NBC actions in New York and California.

On September 21, 2012, the California court heard the Fox plaintiffs’ motion for a preliminary injunction to enjoin the Hopper’s PrimeTime Anytime and AutoHop features. The Court denied that motion.

On August 17, 2012, the NBC plaintiffs filed a first amended complaint in their California action adding us and our wholly-owned subsidiary EchoStar Technologies L.L.C. to the NBC litigation, alleging various claims of copyright infringement. We and our subsidiary answered on September 18, 2012. On October 9, 2012, the ABC plaintiffs filed copyright counterclaims in the New York action against EchoStar Technologies, L.L.C., with the CBS plaintiffs filing similar copyright counterclaims in the New York action against EchoStar Technologies L.L.C. on October 12, 2012. On November 23, 2012, the ABC plaintiffs filed a motion in the New York action for a preliminary injunction to enjoin the Hopper set-top box’s PrimeTime Anytime and AutoHop features, and we and the ABC plaintiffs have filed briefs related to that motion.

We intend to vigorously prosecute and defend our position in these cases. In the event that a court ultimately determines that we infringe the asserted copyrights, we may be subject to substantial damages, and/or an injunction that could require us to materially modify certain features that we currently offer to DISH. An adverse decision against DISH Network could decrease the number of Sling enabled set-top boxes we sell to DISH Network, which could have an adverse impact on the business operations of our EchoStar Technologies segment. In addition, to the extent that DISH Network experiences fewer gross new subscriber additions, sales of our digital set-top boxes and related components to DISH Network may further decline, which in turn could have a material adverse effect on our financial position and results of operations. We cannot predict with any degree of certainty the outcome of these suits or determine the extent of any potential liability or damages.

Joao Control & Monitoring Systems

During December 2010, Joao Control & Monitoring Systems (“Joao”) filed suit against Sling Media Inc., our indirectly wholly owned subsidiary, as well as ACTI Corporation, ADT Security, Alarmclub.Com, American Honda Motor Company, BMW, Byremote, Drivecam, Honeywell, Iveda Corporation, Magtec Products, Mercedes-Benz, On-Net Surveillance, OnStar, SafeFreight Technology, Skyway Security, SmartVue Corporation, Toyota Motor Sales, Tyco, UTC Fire and Xanboo in the United States District Court for the Central District of California alleging infringement of United States Patent Nos. 6,549,130 and 6,587,046. The abstracts of the patents state that the claims are directed to the remote control of devices and appliances. Joao is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein. During 2011, the case was transferred to the Northern District of California. On February 5, 2013, the case was dismissed by the plaintiff without prejudice.

Nazomi Communications, Inc.

On February 10, 2010, Nazomi Communications, Inc. (“Nazomi”) filed suit against Sling Media, Inc. (“Sling”), our indirectly wholly owned subsidiary, as well as Nokia Corp, Nokia Inc., Microsoft Corp., Amazon.com Inc., Western Digital Corp., Western Digital Technologies, Inc., Garmin Ltd., Garmin Corp., Garmin International, Inc., Garmin USA, Inc., Vizio Inc. and iOmega Corp in the United States District Court for the Central District of California alleging infringement of United States Patent No. 7,080,362 (the “362 patent”) and United States Patent No. 7,225,436 (the “436 patent”). The 362 patent and the 436 patent relate to Java hardware acceleration. The suit alleges that the Slingbox-Pro-HD product infringes the 362 patent and the 436 patent because the Slingbox-Pro HD allegedly incorporates an ARM926EJ-S processor core capable of Java hardware acceleration. During 2010, the case was transferred to the Northern District of California. On August 14, 2012, the Court entered an order granting Sling’s motion for summary judgment of non-infringement. On December 21, 2012, the Court entered final judgment in Sling’s favor. On January 15, 2013, Nazomi filed a notice of appeal to the United States Court of Appeals for the Federal Circuit.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe any of the asserted patents, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could require us to materially modify certain features that we currently offer to consumers. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Network Acceleration Technologies, LLC

On November 30, 2012, Network Acceleration Technologies, LLC (“NAT”) filed suit against Hughes Network Systems, LLC, our indirectly wholly-owned subsidiary, in the United States District Court for the District of Delaware alleging infringement of United States Patent No. 6,091,710 (the “710 patent”), which is entitled “System and Method for Preventing Data Slow Down Over Asymmetric Data Transmission Links.” NAT is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Personalized Media Communications, Inc.

During 2008, Personalized Media Communications, Inc. (“PMC”) filed suit against EchoStar Corporation, DISH Network and Motorola Inc. in the United States District Court for the Eastern District of Texas alleging infringement of United States Patent Nos. 5,109,414, 4,965,825, 5,233,654, 5,335,277, and 5,887,243, which relate to satellite signal processing. PMC is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein. Subsequently, Motorola Inc. settled with PMC, leaving DISH Network and us as defendants. On July 18, 2012, pursuant to a Court order, PMC filed a Second Amended Complaint that added Rovi Guides, Inc. (f/k/a/ Gemstar-TV Guide International, Inc.) and TVG-PMC, Inc. (collectively, “Gemstar”) as a party, and added a new claim against all defendants seeking a declaratory judgment as to the scope of Gemstar’s license to the patents in suit, under which DISH Network and we are sub licensees. A new trial date has not yet been set.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe any of the asserted patents, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could cause us to materially modify certain features that we currently offer to consumers. We are being indemnified by DISH Network for any potential liability or damages resulting from this suit relating to the period prior to the effective date of the Spin-off. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Premier International Associates, LLC

On August 3, 2012, Premier International Associates, LLC (“Premier International Associates”) filed a suit against EchoStar Corporation, our wholly-owned subsidiary EchoStar Technologies L.L.C. and DISH Network and its wholly owned subsidiaries, DISH DBS and DISH Network L.L.C., in the United States District Court for the Northern District of Illinois alleging infringement of United States Patent No. 6,243,725 (the “725 patent”), which is entitled “List Building System.” The 725 patent relates to a system for building an inventory of audio/visual works. Premier International Associates is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could require us to materially modify certain features of our products. We are being indemnified by DISH Network for any potential liability or damages resulting from this suit relating to the period prior to the effective date of the Spin-off. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Shareholder Derivative Litigation

On December 5, 2012, Greg Jacobi, derivatively on behalf of EchoStar Corporation, filed a suit against Charles W. Ergen, Michael T. Dugan, R. Stanton Dodge, Tom A. Ortolf, C. Michael Schroeder, Joseph P. Clayton, David K. Moskowitz, and EchoStar Corporation in the United States District Court for the District of Nevada. The complaint alleges that a March 2011 attempted grant of 1.5 million stock options to Charles Ergen breached defendants’ fiduciary duties, resulted in unjust enrichment, and constituted a waste of corporate assets.

On December 18, 2012, Chester County Employees’ Retirement Fund, derivatively on behalf of EchoStar Corporation, filed a suit against Charles W. Ergen, Michael T. Dugan, R. Stanton Dodge, Tom A. Ortolf, C. Michael Schroeder, Anthony M. Federico, Pradman P. Kaul, Joseph P. Clayton, and EchoStar Corporation in the United States District Court for the District of Colorado. The complaint similarly alleges that that the March 2011 attempted grant of 1.5 million stock options to Charles Ergen breached defendants’ fiduciary duties, resulted in unjust enrichment, and constituted a waste of corporate assets.

Of the attempted grant of 1.5 million options to Mr. Ergen in 2011, only 800,000 were validly granted and remain outstanding. We intend to vigorously defend these cases. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability.

Sling Media v. Monsoon Multimedia Inc. and Belkin International Inc.

On January 7, 2013, our indirectly wholly owned subsidiary Sling Media, Inc. filed suit against Monsoon Multimedia Inc. and Belkin International Inc. in the United States District Court for the Northern District of California, alleging infringement of U.S. Patent Nos. 7,725,912, “Method for Implementing a Remote Display System with Transcoding;” 7,877,776, “Personal Media Broadcasting System;” 8,051,454, “Personal Media Broadcasting System with Output Buffer;” 8,060,909, “Personal Media Broadcasting System;” and 8,266,657, “Method for Effectively Implementing a Multi-Room Television System.”

We intend to vigorously litigate this case. We cannot predict with any degree of certainty the outcome of the suit.

Technology Development and Licensing L.L.C.

On January 22, 2009, Technology Development and Licensing L.L.C. (“TDL”) filed suit against EchoStar Corporation and DISH Network in the United States District Court for the Northern District of Illinois alleging infringement of United States Patent No. Re. 35,952, which relates to certain favorite channel features. TDL is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein. In July 2009, the Court granted our motion to stay the case pending two reexamination petitions before the United States Patent and Trademark Office.

We intend to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could cause us to materially modify certain features that we currently offer to consumers. We are being indemnified by DISH Network for any potential liability or damages resulting from this suit relating to the period prior to the effective date of the Spin-off. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

TQP Development, LLC

On October 11, 2012, TQP Development LLC (“TQP”) filed suit against our wholly owned subsidiary Sling Media, Inc. in the United States District Court of the Eastern District of Texas, alleging infringement of United States Patent No. 5,412,730, which is entitled “Encrypted Data Transmission System Employing Means for Randomly Altering the Encryption Keys.” On November 14, 2012, TQP filed suit in the same venue against our indirectly wholly owned subsidiary Hughes Network Systems, LLC, alleging infringement of the same patent. TQP is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein.

We intend to vigorously defend these cases. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Vigilos, LLC

On February 23, 2011, Vigilos, LLC (“Vigilos”) filed suit against EchoStar Corporation, two of our subsidiaries, Sling Media, Inc. and EchoStar Technologies L.L.C., and Monsoon Multimedia, Inc. in the United States District Court for the Eastern District of California alleging infringement of United States Patent No. 6,839,731, which is entitled “System and Method for Providing Data Communication in a Device Network.” Subsequently in 2011, Vigilos added DISH Network L.L.C., a wholly owned subsidiary of DISH Network, as a defendant in its First Amended Complaint and the case was transferred to the Northern District of California. Later in 2011, Vigilos filed a Second Amended Complaint that added claims for infringement of a second patent, United States Patent No. 7,370,074, which is entitled “System and Method for Implementing Open-Protocol Remote Device Control.” Vigilos is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein. On December 21, 2012, we and DISH Network L.L.C. entered into a settlement agreement with Vigilos under which we and DISH Network L.L.C. made an immaterial payment in exchange for a license to certain patents and patent applications. The case has been dismissed with prejudice.

Other

In addition to the above actions, we are subject to various other legal proceedings and claims which arise in the ordinary course of our business. In our opinion, the amount of ultimate liability with respect to any of these actions is unlikely to materially affect our financial position, results of operations or liquidity, though the outcomes could be material to our operating results for any particular period, depending, in part, upon the operating results for such period.

- Definition

The entire disclosure for commitments and contingencies.

+ References

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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Segment Reporting

12 Months Ended

Dec. 31, 2012

Segment Reporting

Segment Reporting

Note 17. Segment Reporting

Operating segments are business components of an enterprise for which separate financial information is available and regularly evaluated by the chief operating decision maker(s) (“CODM”) of an enterprise. Under this definition, we operate three primary business segments.

· EchoStar Technologies — which designs, develops and distributes digital set-top boxes and related products and technology, primarily for satellite TV service providers, telecommunication and international cable companies and, with respect to Slingboxes, directly to consumers via retail outlets. Our EchoStar Technologies segment also provides digital broadcast operations including satellite uplinking/downlinking, transmission services, signal processing, conditional access management, and other services primarily to DISH Network.

· Hughes — which provides satellite broadband Internet access to North American consumers and broadband network services and systems to the domestic and international enterprise markets. The Hughes segment also provides managed services to large enterprises and networking systems solutions to customers for mobile satellite and wireless backhaul systems. Hughes became a new segment as a result of the Hughes Acquisition.

· EchoStar Satellite Services — which uses certain of our owned and leased in-orbit satellites and related licenses to lease capacity on a full-time and occasional-use basis primarily to DISH Network, and secondarily to Dish Mexico, United States government service providers, state agencies, Internet service providers, broadcast news organizations, programmers, and private enterprise customers.

The primary measure of segment profitability that is reported regularly to our CODM is earnings before interest, taxes, depreciation and amortization, or EBITDA. Our segment operating results do not include certain minor business activities, expenses of various corporate departments, and our centralized treasury operations, including income from our investment portfolio and interest expense on our debt. Total assets by segment have not been reported herein because the information is not provided to our CODM on a regular basis. During the years ended December 31, 2012, 2011 and 2010, transactions between segments were not significant.

The following tables present revenue, capital expenditures, and EBITDA for each of our operating segments and reconciles total consolidated EBITDA to reported “Income before income taxes” in our Consolidated Statements of Operations and Comprehensive Income (Loss):

					EchoStar		All
Year Ended December 31,	EchoStar				Satellite		Other and			Consolidated
2012	Technologies		Hughes		Services		Eliminations			Total
	(In thousands)
Total revenue	$	1,660,029	$	1,158,714	$	277,985	$	24,976		$	3,121,704
Capital expenditures	$	69,809	$	292,222	$	118,998	$	31,976		$	513,005
EBITDA	$	110,933	$	265,756	$	212,549	$	204,660		$	793,898

2011
Total revenue	$	1,780,642	$	676,222	$	278,125	$	26,442		$	2,761,431
Capital expenditures	$	81,420	$	156,768	$	119,004	$	19,980		$	377,172
EBITDA	$	144,753	$	167,100	$	197,848	$	(26,895	)	$	482,806

2010
Total revenue	$	2,070,672	$	—	$	262,022	$	17,675		$	2,350,369
Capital expenditures	$	66,755	$	—	$	120,450	$	9,531		$	196,736
EBITDA	$	159,713	$	—	$	183,549	$	174,510		$	517,772

	For the Years Ended
	December 31,
	2012			2011			2010
	(In thousands)
EBITDA	$	793,898		$	482,806		$	517,772
Interest expense, net	(141,853		)	(71,772		)	(88		)
Depreciation and amortization	(457,326		)	(385,894		)	(228,911		)
Net income attributable to noncontrolling interests	(35		)	635			—
Income before income taxes	$	194,684		$	25,775		$	288,773

Geographic Information and Transactions with Major Customers

Geographic Information. Revenues are attributed to geographic regions based upon the location where the goods and services are provided. North America revenue includes transactions with North America customers. All other revenue includes transactions with customers in Asia, Africa, Australia, Europe, South America, and the Middle East. The following table summarizes total long-lived assets and revenue attributed to the North America and other foreign locations.

	As of December 31,
Long-lived assets:	2012		2011
	(In thousands)
North America:
United States	$	3,921,385	$	3,888,283
Other	40		3
All other	108,991		34,540
Total	$	4,030,416	$	3,922,826

	For the Years Ended December 31,
Revenue:	2012		2011		2010
	(In thousands)
North America:
United States	$	2,403,976	$	2,229,498	$	2,010,679
Other	360,590		316,060		292,222
All other	357,138		215,873		47,468
Total	$	3,121,704	$	2,761,431	$	2,350,369

Transactions with Major Customers. For the years ended December 31, 2012, 2011 and 2010, our revenue included sales to two major customers. The following table summarizes sales to each customer and its percentage of total revenue.

	For the Years Ended December 31,
	2012			2011			2010
	(In thousands)
Total revenue:
DISH Network:
EchoStar Technologies segment	$	1,277,038		$	1,413,940		$	1,713,983
Hughes segment	34,017			1,854			—
EchoStar Satellite Services segment	201,300			215,741			208,201
All Other and Eliminations	31,409			23,394			16,388
Total DISH Network	1,543,764			1,654,929			1,938,572
Bell TV (EchoStar Technologies segment)	222,038			218,329			202,424
All other	1,355,902			888,173			209,373
Total revenue	$	3,121,704		$	2,761,431		$	2,350,369

Percentage of total revenue:
DISH Network	49.5		%	59.9		%	82.5		%
Bell TV	7.1		%	7.9		%	8.6		%
All other	43.4		%	32.2		%	8.9		%

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2012

Quarterly Financial Data (Unaudited)

Quarterly Financial Data (Unaudited)

Note 18. Quarterly Financial Data (Unaudited)

Our quarterly results of operations are summarized as follows:

	For the Three Months Ended
	March 31		June 30		September 30			December 31
	(In thousands, except per share amounts)
Year ended December 31, 2012:
Total revenue	$	764,780	$	806,004	$	764,721		$	786,199
Operating income	$	29,410	$	45,933	$	23,880		$	663
Net income attributable to EchoStar	$	126,588	$	35,682	$	22,554		$	26,224
Basic EPS	$	1.46	$	0.41	$	0.26		$	0.29
Diluted EPS	$	1.45	$	0.41	$	0.26		$	0.28

Year ended December 31, 2011:
Total revenue	$	479,826	$	584,233	$	863,163		$	834,209
Operating income	$	10,848	$	45,821	$	22,266		$	1,903
Net income (loss) attributable to EchoStar	$	17,164	$	18,482	$	(19,117	)	$	(12,890	)
Basic EPS	$	0.20	$	0.21	$	(0.22	)	$	(0.15	)
Diluted EPS	$	0.19	$	0.21	$	(0.22	)	$	(0.15	)

For the quarter ended December 31, 2012, our operating results included (i) a $29 million nonrecurring dividend from a strategic investment and (ii) $33 million in impairment charges for certain of our goodwill and intangible assets. For the quarter ended December 31, 2011, our operating results included a $33 million impairment of a satellite under construction.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Related Party Transactions

12 Months Ended

Dec. 31, 2012

Related Party Transactions

Related Party Transactions

Note 19. Related Party Transactions

DISH Network

Following the Spin-off, we and DISH Network have operated as separate public companies and DISH Network has no ownership interest in us. However, a substantial majority of the voting power of the shares of both companies is owned beneficially by Charles W. Ergen, our Chairman, or by certain trusts established by Mr. Ergen for the benefit of his family.

In connection with and following the Spin-off, we and DISH Network have entered into certain agreements pursuant to which we obtain certain products, services and rights from DISH Network; DISH Network obtains certain products, services and rights from us; and we and DISH Network have indemnified each other against certain liabilities arising from our respective businesses. We also may enter into additional agreements with DISH Network in the future.

Generally, the amounts DISH Network pays for products and services provided under the agreements are based on our cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided.

The following is a summary of the terms of our principal agreements with DISH Network that may have an impact on our financial position and results of operations.

“Equipment revenue — DISH Network”

Receiver Agreement. In connection with the Spin-off, we and DISH Network entered into a receiver agreement pursuant to which DISH Network had the right, but not the obligation, to purchase digital set-top boxes and related accessories, and other equipment from us for a period that ended on January 1, 2012 (the “Prior Receiver Agreement”). The Prior Receiver Agreement allowed DISH Network to purchase digital set-top boxes, related accessories and other equipment from us at our cost plus a fixed percentage margin, which varied depending on the nature of the equipment purchased. Additionally, we provided DISH Network with standard manufacturer warranties for the goods sold under the Prior Receiver Agreement. DISH Network was able to terminate the Prior Receiver Agreement for any reason upon at least 60 days notice to us. We were able to terminate the Prior Receiver Agreement if certain entities were to acquire DISH Network. The Prior Receiver Agreement also included an indemnification provision, whereby the parties indemnified each other for certain intellectual property matters.

Effective January 1, 2012, we and DISH Network entered into a new agreement (the “2012 Receiver Agreement”), expiring December 31, 2014, pursuant to which DISH Network continues to have the right, but not the obligation, to purchase digital set-top boxes, related accessories, and other equipment from us. DISH Network has an option, but not the obligation, to extend the 2012 Receiver Agreement for one additional year upon 180 days notice prior to the end of the term. The material terms of the 2012 Receiver Agreement are substantially the same as the material terms of the Prior Receiver Agreement, except that the 2012 Receiver Agreement allows DISH Network to purchase digital set-top boxes, related accessories and other equipment from us either: (i) at cost (decreasing as we reduce costs and increasing as costs increase) plus a dollar mark-up which will depend upon the cost of the product subject to a collar on our mark-up; or (ii) at cost plus a fixed margin, which will depend on the nature of the equipment purchased. Under the 2012 Receiver Agreement, our margins will be increased if we are able to reduce the costs of our digital set-top boxes and our margins will be reduced if these costs increase. There can be no assurance that, over the long term, aggregate pricing under the 2012 Receiver Agreement will be substantially the same as it was under the Prior Receiver Agreement.

“Services and other revenue — DISH Network”

Broadcast Agreement. In connection with the Spin-off, we and DISH Network entered into a broadcast agreement pursuant to which we provided certain broadcast services to DISH Network, including teleport services such as transmission and downlinking, channel origination services, and channel management services for a period that ended on January 1, 2012 (the “Prior Broadcast Agreement”). DISH Network had the ability to terminate channel origination services and channel management services for any reason and without any liability upon at least 60 days notice to us. If DISH Network terminated teleport services for a reason other than our breach, DISH Network was obligated to pay us the aggregate amount of the remainder of the expected cost of providing the teleport services. The fees for the services provided under the Prior Broadcast Agreement were calculated at cost plus a fixed margin, which varied depending on the nature of the products and services provided.

Effective January 1, 2012, we and DISH Network entered into a new broadcast agreement (the “2012 Broadcast Agreement”) pursuant to which we will continue to provide broadcast services to DISH Network, for the period from January 1, 2012 to December 31, 2016. The material terms of the 2012 Broadcast Agreement are substantially the same as the material terms of the Prior Broadcast Agreement, except that: (i) the fees for services provided under the 2012 Broadcast Agreement are calculated at either: (a) our cost of providing the relevant service plus a fixed dollar fee, which is subject to certain adjustments; or (b) our cost of providing the relevant service plus a fixed margin, which will depend on the nature of the services provided; and (ii) if DISH Network terminates the teleport services provided under the 2012 Broadcast Agreement for a reason other than our breach, DISH Network generally is obligated to reimburse us for any direct costs we incur related to any such termination that we cannot reasonably mitigate. There can be no assurance that, over the long term, aggregate pricing under the 2012 Broadcast Agreement will be substantially the same as it was under the Prior Broadcast Agreement.

Broadcast Agreement for Certain Sports Related Programming. During May 2010, we and DISH Network entered into a broadcast agreement pursuant to which we provide certain broadcast services to DISH Network in connection with its carriage of certain sports related programming. The term of this agreement is for ten years. If DISH Network terminates this agreement for a reason other than our breach, DISH Network generally is obligated to reimburse us for any direct costs we incur related to any such termination that we cannot reasonably mitigate. The fees for the broadcast services provided under this agreement depend, among other things, upon the cost to develop and provide such services.

Satellite Capacity Agreements. Since the Spin-off, we have entered into certain satellite capacity agreements pursuant to which DISH Network leases satellite capacity on certain satellites owned or leased by us. The fees for the services provided under these satellite capacity agreements depend, among other things, upon the orbital location of the applicable satellite and the length of the lease. The term of each lease is set forth below:

EchoStar VI, VIII and XII. DISH Network leases certain satellite capacity from us on EchoStar VI, VIII and XII. The leases generally terminate upon the earlier of: (i) the end of life or replacement of the satellite (unless DISH Network determines to renew on a year-to-year basis); (ii) the date the satellite fails; (iii) the date the transponders on which service is being provided fails; or (iv) a certain date, which depends upon, among other things, the estimated useful life of the satellite, whether the replacement satellite fails at launch or in orbit prior to being placed into service, and the exercise of certain renewal options. DISH Network generally has the option to renew each lease on a year-to-year basis through the end of the respective satellite’s life. There can be no assurance that any options to renew such agreements will be exercised.

EchoStar IX. DISH Network leases certain satellite capacity from us on EchoStar IX. Subject to availability, DISH Network generally has the right to continue to lease satellite capacity from us on EchoStar IX on a month-to-month basis.

EchoStar XVI. During December 2009, we entered into an initial ten-year transponder service agreement with EchoStar to lease all of the capacity on EchoStar XVI, a DBS satellite. EchoStar XVI was launched in November 2012 and placed at the 61.5 degree orbital location. Under the original transponder service agreement, the initial term generally expired upon the earlier of: (i) the end-of-life or replacement of the satellite; (ii) the date the satellite failed; (iii) the date the transponder(s) on which service was being provided under the agreement failed; or (iv) ten years following the actual service commencement date. Effective December 21, 2012, we and DISH Network amended the transponder service agreement to, among other things, change the initial term to generally expire upon the earlier of: (i) the end-of-life or replacement of the satellite; (ii) the date the satellite fails; (iii) the date the transponder(s) on which service is being provided under the agreement fails; or (iv) four years following the actual service commencement date. Prior to expiration of the initial term, we, upon certain conditions, and DISH Network have the option to renew for an additional six-year period. If either we or DISH Network exercise our respective six-year renewal options, DISH Network has the option to renew for an additional five-year period prior to expiration of the then-current term. We expect to provide service on EchoStar XVI in the first quarter of 2013. There can be no assurance that any options to renew this agreement will be exercised. DISH Network began making lease payments for satellite capacity to us on EchoStar XVI in January 2013.

EchoStar XV. EchoStar XV is owned by DISH Network and is operated at the 61.5 degree west longitude orbital location. The FCC has granted us a temporary authorization to operate the satellite at the 61.5 degree west longitude orbital location. For so long as EchoStar XV remains in service at the 61.5 degree west longitude orbital location, DISH Network is obligated to pay us a fee for the use of the orbital right which varies depending on the number of frequencies being used by EchoStar XV.

Nimiq 5 Agreement. During 2009, we entered into a fifteen-year satellite service agreement with Telesat Canada (“Telesat”) to receive service on all 32 DBS transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). During 2009, DISH Network also entered into a satellite service agreement (the “DISH Nimiq 5 Agreement”) with us, pursuant to which they lease from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement.

Under the terms of the DISH Nimiq 5 Agreement, DISH Network makes certain monthly payments to us that commenced in 2009 when the Nimiq 5 satellite was placed into service and continue through the service term. Unless earlier terminated under the terms and conditions of the DISH Nimiq 5 Agreement, the service term will expire ten years following the date it was placed into service. Upon expiration of the initial term, DISH Network has the option to renew the DISH Nimiq 5 Agreement on a year-to-year basis through the end of life of the Nimiq 5 satellite. Upon in-orbit failure or end of life of the Nimiq 5 satellite, and in certain other circumstances, DISH Network has certain rights to receive service from us on a replacement satellite. There can be no assurance that any options to renew the DISH Nimiq 5 Agreement will be exercised or that DISH Network will exercise its option to receive service on a replacement satellite.

QuetzSat-1 Agreement. During 2008, we entered into a ten-year satellite service agreement with SES, which provides, among other things, for the provision by SES to us of service on 32 DBS transponders on the QuetzSat-1 satellite. Concurrently, in 2008, we entered into a transponder service agreement with DISH Network, pursuant to which, DISH Network agreed to lease 24 of the DBS transponders on QuetzSat-1 when it is placed into commercial operation at the 77 degree west longitude orbital location. QuetzSat-1 was launched on September 29, 2011 and was placed into service during the fourth quarter of 2011 at the 67.1 degree west longitude orbital location. In the interim, we provided DISH Network with alternate capacity at the 77 degree west longitude orbital location. During the third quarter of 2012, we and DISH Network entered into an agreement pursuant to which we will sublease back from DISH Network five of the 24 DBS transponders on the QuetzSat-1 satellite leased to DISH Network. In January 2013, QuetzSat-1 was moved to the 77 degree west longitude orbital location and commenced commercial operations in February 2013.

Under the terms of our contractual arrangements with DISH Network, we began to provide service to DISH Network on QuetzSat-1 satellite in February 2013 and continuing through the remainder of the service term. Unless extended or earlier terminated under the terms and conditions of our agreement with DISH Network for the QuetzSat-1 satellite, the initial service term will expire in November 2021. Upon expiration of the initial service term, DISH Network has the option to renew the agreement for the QuetzSat-1 satellite on a year-to-year basis through the end of life of the QuetzSat-1 satellite. Upon an in-orbit failure or end of life of the QuetzSat-1 satellite, and in certain other circumstances, DISH Network has certain rights to receive service from us on a replacement satellite. There can be no assurance that any options to renew this agreement will be exercised or that DISH Network will exercise its option to receive service on a replacement satellite.

TT&C Agreement. In connection with the Spin-off, we entered into a telemetry, tracking and control (“TT&C”) agreement pursuant to which we provided TT&C services to DISH Network for a period that ended on January 1, 2012 (the “Prior TT&C Agreement”). The fees for services provided under the Prior TT&C Agreement were calculated at cost plus a fixed margin. DISH Network was able to terminate the Prior TT&C Agreement for any reason upon 60 days notice.

On January 1, 2012, we entered into a new TT&C agreement pursuant to which we will continue to provide TT&C services to DISH Network and its subsidiaries for a period ending on December 31, 2016 (the “2012 TT&C Agreement”). The material terms of the 2012 TT&C Agreement are substantially the same as the material terms of the Prior TT&C Agreement, except that the fees for services provided under the 2012 TT&C Agreement are calculated at either: (i) a fixed fee; or (ii) cost plus a fixed margin, which will vary depending on the nature of the services provided.

Real Estate Lease Agreements. We have entered into lease agreements pursuant to which DISH Network leases certain real estate from us. The rent on a per square foot basis for each of the leases is comparable to per square foot rental rates of similar commercial property in the same geographic area, and DISH Network is responsible for its portion of the taxes, insurance, utilities and maintenance of the premises. The term of each of the leases is set forth below:

Inverness Lease Agreement. The lease for certain space at 90 Inverness Circle East in Englewood, Colorado is for a period ending on December 31, 2016. This agreement can be terminated by either party upon six months prior notice.

Meridian Lease Agreement. The lease for all of 9601 S. Meridian Blvd. in Englewood, Colorado is for a period ending on December 31, 2016.

Santa Fe Lease Agreement. The lease for all of 5701 S. Santa Fe Dr. in Littleton, Colorado is for a period ending on December 31, 2016 with a renewal option for one additional year.

EchoStar Data Networks Sublease Agreement. The sublease for certain space at 211 Perimeter Center in Atlanta, Georgia is for a period ending on October 31, 2016.

Gilbert Lease Agreement. The lease for certain space at 801 N. DISH Dr. in Gilbert, Arizona is a month to month lease and can be terminated by either party upon 30 days prior notice.

Cheyenne Lease Agreement. The lease for certain space at 530 EchoStar Drive in Cheyenne, Wyoming is for a period ending on December 31, 2031.

Product Support Agreement. In connection with the Spin-off, we entered into a product support agreement pursuant to which DISH Network has the right, but not the obligation, to receive product support (including certain engineering and technical support services) for all set-top boxes and related components that our subsidiaries have previously sold and in the future may sell to DISH Network. The fees for the services provided under the product support agreement are calculated at cost plus a fixed margin, which varies depending on the nature of the services provided. The term of the product support agreement is the economic life of such receivers and related components, unless terminated earlier. DISH Network may terminate the product support agreement for any reason upon at least 60 days notice. In the event of an early termination of this agreement, DISH Network shall be entitled to a refund of any unearned fees paid to us for the services.

DISHOnline.com Services Agreement. Effective January 1, 2010, DISH Network entered into a two-year agreement with us pursuant to which DISH Network receives certain services associated with an online video portal. The fees for the services provided under this services agreement depend, among other things, upon the cost to develop and operate such services. DISH Network had the option to renew this agreement for three successive one year terms and the agreement may be terminated for any reason upon at least 120 days notice to us. In November 2012, DISH Network exercised its right to renew this agreement for a one-year period ending on December 31, 2013.

DISH Remote Access Services Agreement. Effective February 23, 2010, DISH Network entered into an agreement with us pursuant to which DISH Network receives, among other things, certain remote DVR management services. The fees for the services provided under this services agreement depend, among other things, upon the cost to develop and operate such services. This agreement has a term of five years with automatic renewal for successive one year terms and may be terminated for any reason upon at least 120 days notice to us.

SlingService Services Agreement. Effective February 23, 2010, DISH Network entered into an agreement with us pursuant to which DISH Network receives certain place-shifting services. The fees for the services provided under this services agreement depend, among other things, upon the cost to develop and operate such services. This agreement has a term of five years with automatic renewal for successive one year terms and may be terminated for any reason upon at least 120 days notice to us.

Blockbuster. On April 26, 2011, DISH Network acquired substantially all of the assets of Blockbuster, Inc. (the “Blockbuster Acquisition”). On June 8, 2011, we completed the Hughes Acquisition. Hughes Communications provided certain broadband products and services to Blockbuster pursuant to an agreement that was entered into prior to the Blockbuster Acquisition and the Hughes Acquisition. Subsequent to both the Blockbuster Acquisition and the Hughes Acquisition, Blockbuster entered into a new agreement with Hughes Communications pursuant to which Blockbuster may continue to purchase broadband products and services from the Hughes segment. The term of the agreement is through October 31, 2014 and Blockbuster has the option to renew the agreement for an additional one year period.

Radio Access Network Agreement. On November 29, 2012, Hughes Network Systems, LLC (“HNS”), a wholly-owned subsidiary of Hughes Communications, entered into an agreement with Dish Network L.L.C. pursuant to which HNS will construct for DISH Network a ground-based satellite radio access network (“RAN”) for a fixed fee. The completion of the RAN under this agreement is expected to occur on or before November 29, 2014. This agreement generally may be terminated by DISH Network at any time for convenience.

RUS Implementation Agreement. In September 2010, DISH Broadband L.L.C. (“DISH Broadband”), DISH Network’s wholly owned subsidiary, was selected by the Rural Utilities Service (“RUS”) of the United States Department of Agriculture to receive up to approximately $14 million in broadband stimulus grant funds (the “Grant Funds”). Effective November 2011, Hughes Communications and DISH Broadband entered into a RUS Implementation Agreement (the “RUS Agreement”) pursuant to which Hughes Communications provides certain portions of the equipment and broadband service used to implement DISH Broadband’s RUS program. The initial term of the RUS Agreement shall continue until the earlier of: (i) September 24, 2013; or (ii) the date that the Grant Funds have been exhausted. In addition, DISH Broadband may terminate the RUS Agreement for convenience upon 45 days prior written notice to Hughes Communications.

TerreStar Agreement. On March 9, 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar. Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and our completion of the Hughes Acquisition, TerreStar and HNS entered into various agreements pursuant to which our Hughes segment provides, among other things, hosting, operations and maintenance services for TerreStar’s satellite gateway and associated ground infrastructure. These agreements generally may be terminated by DISH Network at any time for convenience.

Hughes Broadband Distribution Agreement. Effective October 1, 2012, HNS and dishNET entered into a distribution agreement (the “Distribution Agreement”) pursuant to which dishNET has the right, but not the obligation, to market, sell and distribute the Hughes satellite Internet service (the “Hughes service”). dishNET pays Hughes Communications a monthly per subscriber wholesale service fee for the Hughes service based upon a subscriber’s service level, and, beginning January 1, 2014, based upon certain volume subscription thresholds. The Distribution Agreement also provides that dishNET has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of Hughes service. The Distribution Agreement has a five year term with automatic renewal for successive one year terms unless terminated by either party with a written notice at least 180 days before the expiration of the then-current term. Upon expiration or termination of the Distribution Agreement, the parties will continue to provide the Hughes service to the then-current dishNET subscribers pursuant to the terms and conditions of the Distribution Agreement.

“General and administrative expenses — DISH Network”

Management Services Agreement. We have a Management Services Agreement with DISH Network pursuant to which DISH Network makes certain of its officers available to provide services (which are primarily accounting services) to us. Specifically, Paul W. Orban remains employed by DISH Network, but also served as our Senior Vice President and Controller through April 2012. We make payments to DISH Network based upon an allocable portion of the personnel costs and expenses incurred by DISH Network with respect to such DISH Network officers (taking into account wages and fringe benefits). These allocations are based upon the estimated percentages of time to be spent by the DISH Network executive officers performing services for us under the Management Services Agreement. We also reimburse DISH Network for direct out-of-pocket costs incurred by DISH Network for management services provided to us. We and DISH Network evaluate all charges for reasonableness at least annually and make any adjustments to these charges as we and DISH Network mutually agreed upon.

The Management Services Agreement automatically renewed on January 1, 2013 for an additional one-year period until January 1, 2014 and renews automatically for successive one-year periods thereafter, unless terminated earlier: (i) by us at any time upon at least 30 days notice; (ii) by DISH Network at the end of any renewal term, upon at least 180 days notice; or (iii) by DISH Network upon notice to us, following certain changes in control.

Real Estate Lease Agreement. Since the Spin-off, we have entered into lease agreements pursuant to which we lease certain real estate from DISH Network. The rent on a per square foot basis for each of the leases is comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the sublease, and we are responsible for our portion of the taxes, insurance, utilities and maintenance of the premises. The term of each of the leases is set forth below:

Varick Sublease Agreement. During 2008, we subleased certain space at 185 Varick Street, New York, New York from DISH Network for a period of approximately seven years.

El Paso Lease Agreement. During 2012, we leased certain space at 1285 Joe Battle Blvd. El Paso, Texas from DISH Network for a period ending on August 1, 2015, which also provides us with renewal options for four consecutive three year terms.

Professional Services Agreement. Prior to 2010, in connection with the Spin-off, we entered into various agreements with DISH Network including the Transition Services Agreement, Satellite Procurement Agreement and Services Agreement, which all expired on January 1, 2010 and were replaced by a Professional Services Agreement. During 2009, we and DISH Network agreed that we shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under the Transition Services Agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, we and DISH Network agreed that DISH Network shall continue to have the right, but not the obligation, to engage us to manage the process of procuring new satellite capacity for DISH Network (previously provided under the Satellite Procurement Agreement), receive logistics, procurement and quality assurance services from us (previously provided under the Services Agreement) and other support services. The Professional Services Agreement automatically renewed on January 1, 2013 for an additional one-year period and renews automatically for successive one-year periods thereafter, unless terminated earlier by either party upon at least 60 days notice. However, either party may terminate the Professional Services Agreement in part with respect to any particular service it receives for any reason upon at least 30 days notice.

Other Agreements — DISH Network

Satellite Capacity Leased from DISH Network. Since the Spin-off, we entered into certain satellite capacity agreements pursuant to which, we acquire certain satellite capacity from DISH Network on certain satellites owned or leased by DISH Network. The fee for the services provided under these satellite capacity agreements depends, among other things, upon the orbital location of the applicable satellite and the length of the lease. The term of each of satellite capacity agreements is set forth below:

D-1. During 2012, HNS entered into a satellite capacity agreement pursuant to which HNS acquired certain satellite capacity from DISH Network on the D-1 satellite. This service agreement terminates upon the earlier of: (i) the end-of-life of the satellite; (ii) the date the satellite fails; (iii) the date the spectrum capacity on which service is being provided under the agreement fails; or (iv) December 31, 2013.

EchoStar I. During 2009, we entered into a satellite capacity agreement pursuant to which we leased certain satellite capacity from DISH Network on EchoStar I. Effective as of July 1, 2012, we and DISH Network mutually agreed to terminate this satellite capacity agreement. For the years ended December 31, 2012, 2011 and 2010, the amount of those fees included in “Cost of sales — services and other” on our Consolidated Statements of Operations and Comprehensive Income (Loss) was $8 million, $22 million and $19 million, respectively.

Remanufactured Receiver Agreement. In connection with the Spin-off, we entered into a remanufactured receiver agreement with DISH Network pursuant to which we have the right, but not the obligation, to purchase remanufactured receivers and related components from DISH Network at cost plus a fixed margin, which varies depending on the nature of the equipment purchased. In November 2012, we and DISH Network extended this agreement until December 31, 2013. We may terminate the remanufactured receiver agreement for any reason upon at least 60 days notice to DISH Network. DISH Network may also terminate this agreement if certain entities acquire it. For the years ended December 31, 2012, 2011 and 2010, we purchased $3.5 million, $0.1 million and $3.1 million of remanufactured receivers and related components, respectively.

Tax Sharing Agreement. In connection with the Spin-off, we entered into a tax sharing agreement with DISH Network which governs our respective rights, responsibilities and obligations after the Spin-off with respect to taxes for the periods ending on or before the Spin-off. Generally, all pre-Spin-off taxes, including any taxes that are incurred as a result of restructuring activities undertaken to implement the Spin-off, are borne by DISH Network, and DISH Network will indemnify us for such taxes. However, DISH Network is not liable for and will not indemnify us for any taxes that are incurred as a result of the Spin-off or certain related transactions failing to qualify as tax-free distributions pursuant to any provision of Section 355 or Section 361 of the Internal Revenue Code of 1986, as amended because of: (i) a direct or indirect acquisition of any of our stock, stock options or assets; (ii) any action that we take or fail to take; or (iii) any action that we take that is inconsistent with the information and representations furnished to the IRS in connection with the request for the private letter ruling, or to counsel in connection with any opinion being delivered by counsel with respect to the Spin-off or certain related transactions. In such case, we will be solely liable for, and will indemnify DISH Network for, any resulting taxes, as well as any losses, claims and expenses. The tax sharing agreement will only terminate after the later of the full period of all applicable statutes of limitations, including extensions, or once all rights and obligations are fully effectuated or performed.

TiVo. On April 29, 2011, we and DISH Network entered into a settlement agreement with TiVo, Inc. (“TiVo”). The settlement resolved all pending litigation between us and DISH Network, on the one hand, and TiVo, on the other hand, including litigation relating to alleged patent infringement involving certain DISH digital video recorders, or DVRs.

Under the settlement agreement, all pending litigation has been dismissed with prejudice and all injunctions that permanently restrain, enjoin or compel any action by us or DISH Network have been dissolved. We and DISH Network are jointly responsible for making payments to TiVo in the aggregate amount of $500 million, including an initial payment of $300 million and the remaining $200 million in six equal annual installments between 2012 and 2017. Pursuant to the terms and conditions of the agreements entered into in connection with the Spin-off, DISH Network made the initial payment to TiVo in May 2011, except for the contribution from us totaling approximately $10 million, representing an allocation of liability relating to our sales of DVR-enabled receivers to an international customer. Future payments will be allocated between us and DISH Network based on historical sales of certain licensed products, with EchoStar being responsible for 5% of each annual payment.

We and DISH Network, on the one hand, and TiVo, on the other hand, have also agreed on mutual releases of certain related claims and agreed not to challenge each other’s DVR technology-related patents that are licensed under the settlement agreement.

Because both we and DISH Network were defendants in the TiVo lawsuit, we and DISH Network were jointly and severally liable to TiVo for any final damages and sanctions that could have been awarded by the District Court. As previously disclosed, DISH Network determined that it was obligated under the agreements entered into in connection with the Spin-off to indemnify us for substantially all liability arising from this lawsuit. We contributed an amount equal to our $5 million intellectual property liability limit under the receiver agreement. We and DISH Network further agreed that EchoStar’s $5 million contribution would not exhaust our liability to DISH Network for other intellectual property claims that may arise under the receiver agreement. We and DISH Network also agreed that we would each be entitled to joint ownership of, and a cross-license to use, any intellectual property developed in connection with any potential new alternative technology. Any amounts that we are responsible for under the settlement agreement with TiVo are in addition to the $5 million contribution previously made by us.

Patent Cross-License Agreements. During December 2011, we and DISH Network entered into separate patent cross-license agreements with the same third party whereby: (i) we and such third party licensed our respective patents to each other subject to certain conditions; and (ii) DISH Network and such third party licensed their respective patents to each other subject to certain conditions (each, a “Cross-License Agreement”). Each Cross-License Agreement covers patents acquired by the respective party prior to January 1, 2017 and aggregate payments under both Cross-License Agreements total less than $10 million. Each Cross-License Agreement also contains an option to extend each Cross-License Agreement to include patents acquired by the respective party prior to January 1, 2022. If both options are exercised, the aggregate additional payments to such third party would total less than $3 million. However, we and DISH Network may elect to extend our respective Cross-License Agreement independently of each other. Since the aggregate payments under both Cross-License Agreements were based on the combined annual revenues of us and DISH Network, we and DISH Network agreed to allocate our respective payments to such third party based on our respective percentage of combined total revenue.

Sprint Settlement Agreement. On November 3, 2011, DISH Network and Sprint Nextel Corporation (“Sprint”) entered into an agreement with Sprint (the “Sprint Settlement Agreement”) pursuant to which all disputed issues relating to DISH Network’s acquisition of DBSD North America, Inc. (“DBSD North America”) and TerreStar were resolved between DISH Network and Sprint, including, but not limited to, issues relating to costs allegedly incurred by Sprint to relocate users from the spectrum then licensed to DBSD North America and TerreStar (the “Sprint Clearing Costs”). We were a party to the Sprint Settlement Agreement solely for the purposes of executing a mutual release between us and Sprint relating to the Sprint Clearing Costs. We were a holder of certain TerreStar debt instruments. In March 2012, our remaining debt instruments were exchanged for a right to receive a distribution in accordance with the terms of the liquidating trust established pursuant to TerreStar’s chapter 11 plan of liquidation. Pursuant to the terms of the Sprint Settlement Agreement, DISH Network made a net payment of approximately $114 million to Sprint.

Voom Settlement Agreement. On October 21, 2012, DISH Network entered into the Voom Settlement Agreement with Voom and Cablevision, and for certain limited purposes, MSG Holdings, L.P., The Madison Square Garden Company and us. The Voom Settlement Agreement resolved the litigation between the parties relating to the Voom programming services. We were a party to the Voom Settlement Agreement solely for the purposes of executing a mutual release of claims with Voom, Cablevision, MSG Holdings, L.P. and The Madison Square Garden Company related to the lawsuit and Voom.

DBSD North America Agreement. On March 9, 2012, DISH Network completed its acquisition of 100% of the equity of reorganized DBSD North America. Prior to DISH Network’s acquisition of DBSD North America and our completion of the Hughes Acquisition, DBSD North America and HNS entered into an agreement pursuant to which our Hughes segment provides, among other things, hosting, operations and maintenance services of DBSD North America’s satellite gateway and associated ground infrastructure. This agreement was renewed for a one year period ending on February 15, 2013, and renews for four successive one-year periods unless terminated by DBSD North America upon at least 30 days notice prior to the expiration of any renewal term.

DISH Digital Holding L.L.C. Effective July 1, 2012, we and DISH Network formed DISH Digital, which is owned two-thirds by DISH Network and one-third by EchoStar. DISH Digital was formed to develop and commercialize certain advanced technologies. We, DISH Network and DISH Digital entered into the following agreements with respect to DISH Digital: (i) a contribution agreement pursuant to which we and DISH Network contributed certain assets in exchange for our respective ownership interests in DISH Digital (the “Contribution Agreement”); (ii) a limited liability company operating agreement, which provides for the governance of DISH Digital; and (iii) a commercial agreement pursuant to which, among other things, DISH Digital has: (a) certain rights and corresponding obligations with respect to DISH Digital’s business; and (b) the right, but not the obligation, to receive certain services from us and DISH Network, respectively. Since a substantial majority of the voting power of the shares of both us and DISH Network is owned beneficially by Charles W. Ergen, our Chairman and DISH Network’s Chairman, or by certain trusts established by Mr. Ergen for the benefit of his family, this is a formation of an entity under common control and a step up in basis is not allowed; therefore, each party’s contributions were recorded at book value for accounting purposes.

Other Agreements

In November 2009, Mr. Roger J. Lynch became employed by both us and DISH Network as Executive Vice President. Mr. Lynch is responsible for the development and implementation of advanced technologies that are of potential utility and importance to both us and DISH Network. Mr. Lynch’s compensation consists of cash and equity compensation and is borne by both DISH Network and us.

Hughes Systique Corporation (“Hughes Systique”)

We contract with Hughes Systique for software development services. In addition to our 45% ownership in Hughes Systique, Mr. Pradman Kaul, the President of Hughes Communications, Inc. and a member of our Board of Directors and his brother, who is the CEO and President of Hughes Systique, in the aggregate, owned approximately 26%, on an undiluted basis, of Hughes Systique’s outstanding shares as of December 31, 2012. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. We are considered the “primary beneficiary” of Hughes Systique due to, among other factors, our ability to significantly influence and direct the operating and financial decisions of Hughes Systique and our obligation to provide financial support in the form of term loans. As a result, we are required to consolidate Hughes Systique’s financial statements in our consolidated financial statements.

NagraStar L.L.C.

We own 50% of NagraStar L.L.C. (“NagraStar”), a joint venture that is our primary provider of encryption and related security technology used in our set-top boxes. Although we do not consolidate NagraStar, we have the ability to significantly influence its operating policies; therefore, we account for our investment in NagraStar using the equity method of accounting.

The table below summarizes our transactions with NagraStar.

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Purchases from NagraStar	$	13,024	$	16,771	$	18,557

	As of December 31,
	2012		2011
	(In thousands)
Due to NagraStar	$	2,694	$	2,965
Commitments to purchase from NagraStar	$	7,303	$	2,731

Dish Mexico

During 2008, we entered into a joint venture for a direct-to-home (“DTH”) satellite service in Mexico known as Dish Mexico. Pursuant to these arrangements, we provide certain broadcast services and satellite capacity and sell hardware such as digital set-top boxes and related equipment to Dish Mexico.

The following table summarizes services we provided to Dish Mexico that are not related to the original contribution commitment associated with our investment.

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Digital set-top boxes and related accessories	$	58,097	$	62,964	$	80,910
Satellite services	$	13,320	$	8,520	$	8,520
Uplink services	$	9,144	$	8,137	$	368
Other services	$	640	$	—	$	—

	As of December 31,
	2012		2011
	(In thousands)
Due from Dish Mexico	$	11,699	$	8,594

Deluxe /EchoStar LLC

We own 50% of Deluxe /EchoStar LLC (“Deluxe”), a joint venture that we entered into in 2010 to build an advanced digital cinema satellite distribution network targeting delivery to digitally equipped theaters in the U.S. and Canada. Although we do not consolidate Deluxe, we have the ability to significantly influence its operating policies; therefore, we account for our investment in Deluxe using the equity method of accounting. For the years ended December 31, 2012 and 2011, we recognized $1.6 million and $0.2 million, respectively, of revenue from Deluxe for transponders services and the sale of broadband equipment. We did not recognize any revenue from Deluxe in 2010. As of December 31, 2012 and 2011, we have receivables from Deluxe of approximately $0.8 million and $0.2 million, respectively.

Joint Venture in Taiwan

During December 2009, we entered into a joint venture to provide a DTH satellite service in Taiwan and certain other targeted regions in Asia. Pursuant to our joint venture arrangements, we sold hardware such as digital set-top boxes and provided certain technical support services to the joint venture. We provided $18 million of cash to the joint venture and an $18 million line of credit that the joint venture that could only be used to purchase set-top boxes from us. During 2010, we recorded a $14 million charge to fully impair this investment. In December 2011, we entered into an agreement to sell all of our equity in the joint venture, other than an approximately 5% interest, to a third party for nominal consideration (the “JV Sale Transaction”). During the second quarter of 2012, we completed the JV Sale Transaction and terminated our line of credit and hardware supply agreement. Following the JV Sale Transaction, we continue to provide certain technical support services to the joint venture.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SCHEDULE I - Parent Company Information

12 Months Ended

Dec. 31, 2012

SCHEDULE I - Parent Company Information

SCHEDULE I - Parent Company Information

ECHOSTAR CORPORATION

SCHEDULE I

Parent company only financials are provided only as of and for the years ended December 31, 2012 and 2011 because there were no restricted net assets of EchoStar that would require the filing of such parent company only financials prior to issuance of the Notes and acquisition of Hughes Communications, Inc. and its subsidiaries in June 2011.

CONDENSED BALANCE SHEETS

(Parent Company Information Only— See Notes to Consolidated Financial Statements)

(Dollars in thousands, except per share amounts)

	As of December 31,
	2012			2011
Assets
Current Assets:
Cash and cash equivalents	$	471,820		$	433,110
Marketable investment securities	773,529			821,325
Other current assets	16,678			—
Total current assets	1,262,027			1,254,435

Noncurrent Assets:
Investments in consolidated subsidiaries, including intercompany balances	1,819,699			1,720,591
Restricted cash and marketable investment securities	979			746
Deferred tax assets	112,619			7,206
Intangible assets, net	56,113			73,009
Other investment securities	54,324			24,257
Total noncurrent assets	2,043,734			1,825,809
Total assets	$	3,305,761		$	3,080,244

Liabilities and Stockholders’ Equity
Current Liabilities:
Trade accounts payable - DISH Network	$	70		$	—
Accrued expenses and other	159,177			37,728
Deferred tax liabilities	3,712			—
Total current liabilities	162,959			37,728

Noncurrent Liabilities:
Long-term deferred revenue and other long-term liabilities	1,912			—
Total noncurrent liabilities	1,912			—
Total liabilities	164,871			37,728

Commitments and Contingencies	—			—

Stockholders’ Equity:
Preferred Stock, $.001 par value, 20,000,000 shares authorized, none issued and outstanding	—			—
Class A common stock, $.001 par value, 1,600,000,000 shares authorized, 45,449,362 and 44,500,440 shares issued, and 39,917,044 and 38,968,122 shares outstanding, respectively	45			45
Class B common stock, $.001 par value, 800,000,000 shares authorized, 47,687,039 shares issued and outstanding	48			48
Class C common stock, $.001 par value, 800,000,000 shares authorized, none issued and outstanding	—			—
Class D common stock, $.001 par value, 800,000,000 shares authorized, none issued and outstanding	—			—
Additional paid-in capital	3,394,646			3,360,301
Accumulated other comprehensive income	18,752			165,771
Accumulated deficit	(174,439		)	(385,487		)
Treasury stock, at cost	(98,162		)	(98,162		)
Total stockholders’ equity	3,140,890			3,042,516
Total liabilities and stockholders’ equity	$	3,305,761		$	3,080,244

ECHOSTAR CORPORATION

CONDENSED STATEMENTS OF OPERATIONS

(Parent Company Information Only— See Notes to Consolidated Financial Statements)

(In thousands)

	For the Years Ended December 31,
	2012			2011
Costs and Expenses:
Selling, general and administrative expenses	$	1,083		$	1,762
Depreciation and amortization	16,965			15,982
Total costs and expenses	18,048			17,744

Operating loss	(18,048		)	(17,744		)

Other Income (Expense):
Interest income	8,874			7,105
Realized gains on marketable investment securities and other investments	162,257			6,518
Gains on investments accounted for at fair value, net	—			15,871
Equity in earnings (losses) of unconsolidated affiliates	(7,224		)	3,325
Other, net	46,026			—
Total other income (expense), net	209,933			32,819

Income before income taxes and equity in earnings of consolidated subsidiaries, net	191,885			15,075
Equity in earnings (losses) of consolidated subsidiaries, net	16,033			(2,010		)
Income tax benefit (provision), net	3,130			(9,426		)
Net income	$	211,048		$	3,639

Comprehensive Income (Loss):
Net income	$	211,048		$	3,639
Other comprehensive loss, net of tax:
Foreign currency translation adjustments	(2,595		)	(14,095		)
Unrealized holding gains (losses) on available-for-sale securities and other	30,799			(1,276		)
Recognition of previously unrealized gains on available-for-sale securities in net income	(175,223		)	(6,637		)
Total other comprehensive loss, net of tax	(147,019		)	(22,008		)
Comprehensive income (loss)	$	64,029		$	(18,369	)

ECHOSTAR CORPORATION

CONDENSED STATEMENTS OF CASH FLOWS

(Parent Company Information Only— See Notes to Consolidated Financial Statements)

(In thousands)

	For the Years Ended December 31,
	2012			2011
Cash Flows From Operating Activities:
Net income (loss)	$	211,048		$	3,639
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization	16,965			15,982
Equity in losses (earnings) of unconsolidated affiliates	7,224			(3,325		)
Equity in losses (earnings) of consolidated subsidiaries, net	(16,033		)	2,010
Realized gains on marketable investment securities and other investments	(162,257		)	(6,518		)
Gains on investments accounted for at fair value, net	—			(15,871		)
Deferred tax benefit	(95,982		)	(49,353		)
Other, net	16,893			10,173
Changes in noncurrent assets and noncurrent liabilities, net	1,912			—
Changes in current assets and current liabilities, net	101,434			119,472
Net cash flows from operating activities	81,204			76,209

Cash Flows From Investing Activities:
Purchases of marketable investment securities	(878,427		)	(1,746,577		)
Sales and maturities of marketable investment securities	931,317			1,470,904
Contributions to subsidiaries and affiliates, net	(118,049		)	(135,060		)
Distribution received from investments in affiliates	7,500			—
Change in restricted cash and marketable investment securities	(233		)	105
Purchase of strategic investments securities	—			(59,475		)
Proceeds from sale of strategic investments	—			697,498
Other, net	—			(1,596		)
Net cash flows from investing activities	(57,892		)	225,799

Cash Flows From Financing Activities:
Net proceeds from Class A common stock options exercised and issued under the Employee Stock Purchase Plan	15,398			28,718
Other	—			1,882
Net cash flows from financing activities	15,398			30,600

Net increase in cash and cash equivalents	38,710			332,608
Cash and cash equivalents, beginning of period	433,110			100,502
Cash and cash equivalents, end of period	$	471,820		$	433,110

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2012

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

Our valuation and qualifying accounts as of December 31, 2012, 2011 and 2010 were as follows:

	Balance at		Charged to
Allowance for doubtful accounts	Beginning of Year		Costs and Expenses		Deductions			Balance at End of Year

For the years ended:
December 31, 2012	$	18,484	$	27,099	$	(28,689	)	$	16,894
December 31, 2011	$	7,644	$	18,779	$	(7,939	)	$	18,484
December 31, 2010	$	5,605	$	3,672	$	(1,633	)	$	7,644

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2012
Summary of Significant Accounting Policies
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation We consolidate all majority owned subsidiaries, investments in entities in which we have controlling interest and variable interest entities where we are the primary beneficiary. Non-majority owned investments are accounted for using the equity method when we have the ability to significantly influence the operating decisions of the investee. When we do not have the ability to significantly influence the operating decisions of an investee, the cost method is used. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform to the current period presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense for each reporting period. Estimates are used in accounting for, among other things, amortization periods of deferred revenue and deferred subscriber acquisition costs, percentage-of-completion related to revenue recognition, allowances for doubtful accounts, allowance for sales returns/rebates, warranty obligations, self-insurance obligations, deferred taxes and related valuation allowances, uncertain tax positions, loss contingencies, fair value of financial instruments, fair value of options granted under our stock-based compensation plans, fair value of assets and liabilities acquired in business combinations, lease classification, asset impairments, useful lives of property, equipment and intangible assets, and royalty obligations. Weakened economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We base our estimates and assumptions on historical experience and on various other factors that we believe to be relevant under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results may differ from previously estimated amounts, and such differences may be material to our Consolidated Financial Statements. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected prospectively in the period they occur.
Foreign Currency	Foreign Currency The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates while income and expense accounts are translated at monthly average rates. The resulting translation adjustments are recorded in other comprehensive income as “Foreign currency translation adjustments” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Gains and losses resulting from re-measurement of the foreign currency denominated assets, liabilities, and transactions into U.S. dollars are recognized in “Other, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss). We occasionally enter into forward exchange contracts to mitigate foreign currency exchange risks related to certain of our assets and liabilities and forecasted transactions. These forward contracts are not designated as qualified hedges and, therefore, changes in the fair values of these derivatives are recognized in earnings, thereby offsetting the current earnings effect of the re-measurement of any related foreign currency assets and liabilities. For the years ended December 31, 2012, 2011 and 2010, the net transactions gains and losses that resulted from the re-measurement of the foreign currency and the related derivative gains and losses were not material in each of the periods presented herein.
Cash and Cash Equivalents	Cash and Cash Equivalents We consider all liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. Cash equivalents as of December 31, 2012 and 2011 primarily consisted of money market funds, government bonds, corporate notes, and commercial paper. The cost of these investments approximates their fair value.
Marketable Investment Securities	Marketable Investment Securities We classify all marketable investment securities as available for sale, except for certain securities accounted for using the fair value method. We report our available-for-sale securities at fair value and generally recognize the difference between fair value and amortized cost as unrealized gains and losses in “Unrealized holding gains (losses) on available-for-sale securities and other” on our Consolidated Statements of Operations and Comprehensive Income (Loss). Declines in the fair value of a marketable investment security which are determined to be other than temporary are recognized in earnings thus establishing a new cost basis for such investment. Interest and dividend income from marketable investment securities is reported in “Interest income” and “Other, net”, respectively, in our Consolidated Statements of Operations and Comprehensive Income (Loss). Dividend income is recognized on the ex-dividend date. We evaluate our marketable investment securities portfolio on a quarterly basis to determine whether declines in the fair value of these securities are other than temporary. Our evaluation consists of reviewing, among other things: · the fair value of each security compared to its amortized cost; · the length of time and the extent to which the fair value of a security has been lower than amortized cost; · the historical volatility of the price of each security; and · any market and company specific factors related to each security. Where the fair value of a debt security has declined below its amortized cost, we consider the decline to be other than temporary if any of the following factors apply: · we intend to sell the security, · it is more likely than not that we will be required to sell the security before maturity or recovery, or · we do not expect to recover the security’s entire amortized cost basis, even if there is no intent to sell the security. In general, we use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of marketable investment securities.
Other Investment Securities - Cost and Equity Method	Other Investment Securities — Cost and Equity Method Generally, we account for our non-marketable equity investments using either the equity method or cost method of accounting. It is not practicable to regularly estimate the fair value of our equity securities that are not publicly traded. We evaluate these equity investments on a quarterly basis to determine whether an event or changes in circumstances has occurred that may have a significant adverse effect on the fair value of the investment. As part of our evaluation, we review available information such as business plans and current financial statements of these companies for factors that may indicate an impairment of our investments. Such factors may include, but are not limited to, cash flow concerns, material litigation, violations of debt covenants, bankruptcy and changes in business strategy. When there are indications that an investment is impaired, we adjust the carrying amount of the investment to its estimated fair value and recognize the impairment in earnings. Investments in which we own at least 20% of the voting securities or have significant influence are accounted for using the equity method of accounting. Equity method investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reflected in “Equity in earnings (losses) of unconsolidated affiliates” on our Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying amount of our investments may include a component of goodwill if the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the investee. Dividends received from equity method investees reduce the carrying amount of the investment.
Marketable and Other Investment Securities -Fair Value Method	Marketable and Other Investment Securities — Fair Value Method We may elect the fair value method for certain debt and equity investments in affiliates when we believe that the fair value method of accounting provides more meaningful information to our investors. Changes in the fair value of these securities are recognized as “Gains on investments accounted for at fair value, net” on our Consolidated Statements of Operations and Comprehensive Income (Loss). The fair value of non-marketable convertible debt is determined each reporting period based upon inputs other than quoted market prices that are observable for the debt, either directly or indirectly. Our fair value analysis on these securities considers, among other things, price of the underlying company stock, changes in the credit market including yield curves and interest rates, and impact of any bankruptcy proceedings. During 2011 and 2010, we held certain non-marketable convertible debt securities that we accounted for using the fair value method; however, as of December 31, 2012 and 2011, we had no investments accounted for under the fair value method.
Accounts Receivable	Accounts Receivable Management estimates required allowances for the potential non-collectability of accounts receivable based upon past collection experience and consideration of other relevant factors. However, past experience may not be indicative of future collections and therefore additional charges could be incurred in the future to reflect differences between estimated and actual collections.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value. Our EchoStar Technologies segment inventory cost is determined using the FIFO method. We principally use standard costs adjusted to reflect actual cost, based on variance analyses performed throughout the year which approximates the FIFO method when cost exceeds net realizable value. Inventories are adjusted to net realizable value using management’s best estimates of future use. In making assessments of future use or recovery, management considers the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders, and alternative means of disposition of excess or obsolete items.
Property and Equipment	Property and Equipment Property and equipment is stated at cost, less accumulated depreciation. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, capitalized interest, and insurance premiums related to the launch. Depreciation is recorded on a straight-line basis over lives ranging from one to forty years. Repair and maintenance costs are charged to expense when incurred. Renewals and betterments are capitalized.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. This evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets which are held and used in operations, the asset would be impaired if the carrying amount of the asset exceeded its undiscounted future net cash flows. Once an asset is considered impaired, we adjust the value of such asset and recognize the impairment into our earnings. Assets which are to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. We consider relevant cash flow, estimated future operating results, trends, and other available information in assessing whether the carrying amount of assets are recoverable.
Goodwill	Goodwill Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value assigned to the identifiable assets acquired and liabilities assumed. We do not amortize goodwill, but test goodwill for impairment at least annually unless indicators of impairment exist in interim periods. Our goodwill consists primarily of goodwill recognized in connection with the Hughes Acquisition that was assigned to reporting units of our Hughes segment (“Hughes goodwill”). We test Hughes goodwill for impairment in the second fiscal quarter and test other goodwill for impairment in the fourth fiscal quarter. There are two steps to the goodwill impairment test. Step one compares the fair value of a reporting unit with its carrying amount, including goodwill. We estimated fair value of the reporting units using discounted cash flow techniques, which included significant assumptions about prospective financial information, terminal value and discount rates. If the reporting unit’s carrying amount exceeds its estimated fair value, it is necessary to perform the second step of the impairment test, which compares the implied fair value of reporting unit goodwill with the carrying amount of such goodwill to determine the amount of impairment loss. See Note 9 for further discussion of our goodwill impairment testing.
Finite-Lived Intangible Assets	Finite-Lived Intangible Assets Intangible assets that have finite lives are amortized over their estimated useful lives, ranging from approximately one to twenty years, and tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
Indefinite-Lived Intangible Assets	Indefinite-lived Intangible Assets We do not amortize our indefinite-lived intangible assets, but test those assets for impairment at least annually and more frequently when indicators of impairment exist in interim periods. See Note 9 for further discussion of our indefinite-lived intangible assets impairment testing. Our indefinite-lived intangible assets consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations (collectively “Regulatory authorizations”). Except for the right to use the 45 degree west longitude orbital location from the Brazilian communications regulatory authority, which is a finite-lived intangible due to a license term of 15 years with more than perfunctory renewal requirements, we have determined that our Regulatory authorizations have indefinite useful lives due to the following: · regulatory authorizations are non-depleting assets; · renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative, and legal environment; · maintenance expenditures in order to obtain future cash flows are not significant; and · we intend to use these assets indefinitely.
Income Taxes	Income Taxes We establish a provision for income taxes currently payable or receivable and for income tax amounts deferred to future periods. Deferred tax assets and liabilities are recorded for the estimated future tax effects of differences that exist between the book and tax basis of assets and liabilities. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax asset will not be realized in the foreseeable future. From time to time, we engage in transactions where the income tax consequences may be subject to uncertainty. We record a liability when, in management’s judgment, a tax filing position does not meet the more likely than not threshold. For tax positions that meet the more likely than not threshold, we may record a liability depending on management’s assessment of how the tax position will ultimately be settled. We adjust our estimates periodically based on ongoing examinations by and settlements with various taxing authorities, as well as changes in tax laws, regulations and precedent. We classify interest and penalties, if any, associated with our uncertain tax positions as a component of income tax expense.
Fair Value Measurements	Fair Value Measurements We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We apply the following hierarchy in determining fair value: · Level 1, defined as observable inputs being quoted prices in active markets for identical assets; · Level 2, defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and · Level 3, defined as unobservable inputs for which little or no market data exists, consistent with reasonably available assumptions made by other participants therefore requiring assumptions based on the best information available. Transfers between levels in the fair value hierarchy are considered to occur at the beginning of the quarterly accounting period. There were no transfers between levels during 2012 or 2011. As of December 31, 2012 and 2011, the carrying amount of our cash and cash equivalents, trade accounts receivable, net of allowance for doubtful accounts, and accrued liabilities were equal to or approximated fair value due to their short-term nature or proximity to current market rates. Fair values of our current marketable investment securities are based on a variety of observable market inputs. For our publicly traded equity securities, fair value ordinarily is determined based on a Level 1 measurement that reflects quoted prices for identical securities in active markets. Fair values of our investments in marketable debt securities generally are based on Level 2 measurements. Trades of identical debt securities on or near the measurement date are considered a strong indication of fair value. Matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features also may be used to determine fair value of our investments in marketable debt securities. Fair values for our publicly traded long-term debt are based on quoted market prices in less active markets and are categorized as Level 2 measurements. The fair values of privately held debt are Level 2 measurements and are estimated to approximate their carrying amounts based on the proximity of their interest rates to current market rates. See Note 10 for the fair value of our long-term debt. As of December 31, 2012 and 2011, the fair values of our orbital incentive obligations, based on measurements categorized within Level 2 of the fair value hierarchy, approximated their carrying amounts of $30 million and $6 million, respectively. We use fair value measurements from time-to-time in connection with impairment testing and the assignment of purchase consideration to assets and liabilities of acquired companies. Those fair value measurements typically include significant unobservable inputs and are categorized within Level 3 of the fair value hierarchy.
Revenue Recognition	Revenue Recognition Revenue is recognized when persuasive evidence of an arrangement exists, prices are fixed or determinable, collectability is reasonably assured, and the goods have been delivered or services have been rendered. If any of these criteria are not met, revenue recognition is deferred until such time as all of the criteria are met. Revenue from equipment sales generally is recognized upon shipment to customers. Revenues from leasing equipment or services are recognized ratably over the lease period. Revenues from digital broadcast operations and other services are recognized when the related services are performed. Upfront fees collected in connection with the service arrangements for customers in our Hughes segment consumer market are deferred and recognized as service revenue over the estimated subscriber life. In situations where customer offerings represent a bundled arrangement for both services and hardware, revenue elements are separated into their relevant components (services or hardware) for revenue recognition purposes. We offer a rebate to qualifying new consumer subscribers in our Hughes segment and record a reduction in revenue in the same period in which the related sale occurs based on an estimate of the number of rebates that will be redeemed. This estimate is based on historical experience and actual sales during the promotion. Our Hughes segment has a consumer rental program, under which customers enter into a contract which requires that the customer pay rental and service charges for a minimum term of 24 months, subject to payment of certain termination charges for early cancellation. Once the initial 24 month term ends, it becomes a month-to-month contract. Revenue on the rental equipment is recognized on a monthly basis as service revenue over the customer contract term. In October 2012, the Hughes segment entered into a wholesale service agreement with dishNET Satellite Broadband L.L.C. (“dishNET”), a wholly-owned subsidiary of DISH Network. Under this agreement, dishNET has the right, but not the obligation, to purchase certain broadband equipment, market, sell, and distribute Hughes satellite Internet service and we recognize a monthly subscriber wholesale service fee as we provide the service. In addition to providing standard product and service offerings, our Hughes segment also enters into contracts to design, develop, and deliver complex telecommunication networks to customers in its enterprise and telecom systems markets. These contracts for telecommunication networks require significant effort to develop and construct the network, over an extended time period. Sales under these contracts are recognized using the percentage-of-completion method of accounting. Depending on the nature of the deliverables in each arrangement, we recognize revenue under the cost-to-cost method or the units of delivery method. Under the cost-to-cost method, sales are recorded equivalent to costs incurred plus a portion of the profit expected to be realized, based on the ratio of costs incurred to estimated total costs at completion. Under the units of delivery method, sales are recorded as products are delivered and costs are recognized based on the expected profit for the entire agreement. Profits expected to be realized on long-term contracts are based on estimates of total sale values and costs at completion. These estimates are reviewed and revised periodically throughout the lives of the contracts, and adjustments to profits resulting from such revisions are recorded in the accounting period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We report revenue net of sales taxes imposed on our goods and services in our Consolidated Statements of Operations and Comprehensive Income (Loss). Since we primarily act as an agent for the governmental authorities, the amount charged to the customer is collected and remitted directly to the appropriate jurisdictional entity.
Debt Issuance Costs	Debt Issuance Costs Costs of issuing debt generally are deferred and amortized utilizing the effective interest method with amortization included in “Interest expense, net of amounts capitalized” on our Consolidated Statements of Operations and Comprehensive Income (Loss).
Cost of Equipment and Services	Cost of Equipment and Services Cost of equipment primarily consists of materials and direct labor costs associated with the procurement and manufacture of our products and indirect overhead incurred in the procurement and production process, including freight and royalties. Cost of equipment generally is recognized as products are delivered to customers. Cost of services primarily consists of costs of digital broadcast operations, transponder capacity service agreements, satellite services, hub infrastructure, customer care, wireline and wireless capacity, and direct labor costs associated with the service provided. Cost of services is recognized as costs are incurred.
Research and Development	Research and Development Costs incurred in research and development activities are expensed as incurred.
Deferred Subscriber Acquisition Costs ("SAC")	Deferred Subscriber Acquisition Costs (“SAC”) Deferred SAC is included in “Other noncurrent assets, net” on our Consolidated Balance Sheets. SAC consists of costs paid to third-party dealers and customer service representative commissions on new service activations as well as hardware upgrades and, in certain cases, the subsidy for the cost of hardware and installation services provided to customers at the inception of service as well as hardware upgrade. SAC is deferred when a customer commits to a service agreement, and the deferred SAC is amortized over the contractual term, as the related service revenue is earned. We monitor the recoverability of SAC and are entitled to an early termination fee (secured by customer credit card information) if the subscriber cancels service prior to the end of the commitment period. The recoverability of deferred SAC is reasonably assured through the monthly service fee charged to customers, our ability to recover the equipment, and/or our ability to charge an early termination fee.
Capitalized Software Costs	Capitalized Software Costs Software development costs for internal and external use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Internal use capitalized software costs are included in “Property and equipment, net” and external use capitalized software costs are included in “Other noncurrent assets, net” on our Consolidated Balance Sheets. Software program reviews for external use capitalized software costs are conducted at least annually, or as events and circumstances warrant such a review, to determine if capitalized software development costs have been impaired and to ensure that costs associated with programs that are no longer generating revenue are expensed. As of December 31, 2012 and 2011, we had $15.9 million and $6.0 million, respectively, of external capitalized software costs. For the years ended December 31, 2012 and 2011, we recorded $0.3 million and minimal, respectively, of amortization expense relating to our capitalized software costs. We did not record any amortization of capitalized software cost in 2010.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included in “Selling, general and administrative expenses” on our Consolidated Statements of Operations and Comprehensive Income (Loss). For the years ended December 31, 2012, 2011 and 2010, we incurred $47 million, $28 million and $6 million, respectively, of advertising expense.
New Accounting Pronouncements	New Accounting Pronouncements In September 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2011-08 amending accounting related to goodwill impairment testing. ASU 2011-08 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. Under these amendments, an entity is not required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The amendments include a number of events and circumstances for an entity to consider in conducting the qualitative assessment. ASU 2011-08 is effective for impairment tests performed for fiscal years beginning after December 15, 2011. We have not applied the optional requirements of ASU 2011-08 in our goodwill impairment testing. In July 2012, the FASB issued ASU 2012-02 amending accounting standards related to impairment testing for indefinite-lived intangible assets other than goodwill. ASU 2012-02 allows an entity to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test for indefinite-lived intangible assets. An entity that elects to perform a qualitative assessment no longer is required to perform the quantitative impairment test for an indefinite-lived intangible asset if it is more likely than not that the asset is impaired. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. We have not applied the optional requirements of ASU 2012-02 in our indefinite-lived intangible assets impairment testing.

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2012

Earnings Per Share

Tabular disclosure of the effect of income on the entity's basic and diluted earnings per share

	For the Years Ended December 31,
	2012		2011		2010
	(Dollars in thousands, except per share amounts)
Net income attributable to EchoStar	$	211,048	$	3,639	$	204,358
Weighted-average common shares outstanding - Class A and B common stock:
Basic	87,150		86,223		85,084
Dilutive impact of stock awards outstanding	809		866		119
Diluted	87,959		87,089		85,203

Earnings per share - Class A and B common stock:
Basic	$	2.42	$	0.04	$	2.40
Diluted	$	2.40	$	0.04	$	2.40

Schedule of dilutive securities not included in the diluted EPS calculation

	As of December 31,
	2012	2011	2010
	(In thousands)
Performance-based options	632	659	697
Restricted Performance Units	65	74	93
Total	697	733	790

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2012

Investment Securities

Schedule of marketable investment securities, restricted cash and cash equivalent, and other investment securities

	As of December 31,
	2012		2011
	(In thousands)
Marketable investment securities—current:
Corporate bonds	$	654,096	$	561,149
VRDNs	66,145		218,665
Strategic	56,288		216,090
Other	39,422		86,503
Total marketable investment securities—current	815,951		1,082,407
Restricted marketable investment securities (1)	7,529		3,939
Total	823,480		1,086,346

Restricted cash and cash equivalents (1)	21,516		20,347

Other investment securities—noncurrent:
Cost method	27,711		26,193
Equity method	155,500		114,246
Total other investment securities—noncurrent	183,211		140,439
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	1,028,207	$	1,247,132

(1) Restricted marketable investment securities and restricted cash and cash equivalents are included in “Restricted cash and marketable investment securities” on our Consolidated Balance Sheets.

Schedule of unrealized gains (losses) on marketable investment securities

								Estimated
	Amortized		Unrealized					Fair
	Cost		Gains		Losses			Value
	(In thousands)
As of December 31, 2012
Debt securities:
Corporate bonds	$	653,812	$	591	$	(307	)	$	654,096
VRDNs	66,145		—		—			66,145
Other (including restricted)	46,946		5		—			46,951
Equity securities - strategic	21,214		35,074		—			56,288
Total marketable investment securities	$	788,117	$	35,670	$	(307	)	$	823,480
As of December 31, 2011
Debt securities:
Corporate bonds	$	563,625	$	228	$	(2,704	)	$	561,149
VRDNs	218,665		—		—			218,665
Other (including restricted)	90,428		25		(11		)	90,442
Equity securities - strategic	33,876		182,214		—			216,090
Total marketable investment securities	$	906,594	$	182,467	$	(2,715	)	$	1,086,346

Schedule of available-for-sale securities in continuous unrealized loss position by length of time and their fair value

	As of December 31,
	2012					2011
	Fair Value		Unrealized Losses			Fair Value		Unrealized Losses
	(In thousands)
Less than 12 months	$	275,587	$	(288	)	$	507,925	$	(2,709	)
12 months or more	12,963		(19		)	3,931		(6		)
Total	$	288,550	$	(307	)	$	511,856	$	(2,715	)

Schedule of fair value measurements

	As of December 31,
	2012						2011
	Total		Level 1		Level 2		Total		Level 1		Level 2
	(In thousands)
Cash equivalents (including restricted)	$	533,943	$	23,621	$	510,322	$	543,243	$	16,197	$	527,046
Debt securities:
Corporate bonds	$	654,096	$	—	$	654,096	$	561,149	$	—	$	561,149
VRDNs	66,145		—		66,145		218,665		—		218,665
Other (including restricted)	46,951		—		46,951		90,442		—		90,442
Equity securities - strategic	56,288		56,288		—		216,090		216,090		—
Total marketable investment securities	$	823,480	$	56,288	$	767,192	$	1,086,346	$	216,090	$	870,256

Schedule of changes in Level 3 instruments

	Amount
	(In thousands)
Balance as of December 31, 2010	$	608,955
Net realized gains included in earnings	9,194
Purchases	51,936
Issuances	27,313
Settlements	(697,398		)
Balance as of December 31, 2011	$	—

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

Trade Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2012

Trade Accounts Receivable.

Trade Accounts Receivable

	As of December 31,
	2012			2011
	(In thousands)
Trade accounts receivable	$	188,463		$	203,774
Contracts in process	39,804			27,670
Total trade accounts receivable	228,267			231,444
Allowance for doubtful accounts	(16,894		)	(18,484		)
Total trade accounts receivable, net	$	211,373		$	212,960

Inventory (Tables)

12 Months Ended

Dec. 31, 2012

Inventory

Schedule of inventory

	As of December 31,
	2012		2011
	(In thousands)
Finished goods	$	57,540	$	49,038
Raw materials	19,041		11,212
Work-in-process	7,767		8,457
Total inventory	$	84,348	$	68,707

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property and Equipment

Schedule of property and equipment

	Depreciable
	Life	As of December 31,
	(In Years)	2012			2011
		(In thousands)
Land	—	$	42,312		$	41,516
Buildings and improvements	1-40	363,338			350,041
Furniture, fixtures, equipment and other	1-12	1,064,071			947,647
Customer rental equipment	1-5	251,708			158,371
Satellites:
EchoStar III - fully depreciated	N/A	234,083			234,083
EchoStar IV - fully depreciated	N/A	78,511			78,511
EchoStar VI - fully depreciated	N/A	244,305			244,305
EchoStar VIII	12	175,801			175,801
EchoStar IX	12	127,376			127,376
EchoStar XII	10	190,051			190,051
EchoStar XVII	15	503,941			—
SPACEWAY 3	12	286,707			286,707
Satellites acquired under capital leases	10-15	935,104			906,526
Construction in progress	—	455,186			716,486
Total property and equipment		4,952,494			4,457,421
Accumulated depreciation		(2,340,210		)	(2,003,875		)
Property and equipment, net		$	2,612,284		$	2,453,546

Schedule of construction in process

	As of December 31,
	2012		2011
	(In thousands)
Progress amounts for satellite construction, including certain amounts prepaid under satellite service agreements and launch costs:
EchoStar XVI	$	345,090	$	232,364
EchoStar XVII	—		365,721
Other	35,035		39,501
Uplinking equipment	37,264		60,233
Other	37,797		18,667
Construction in progress	$	455,186	$	716,486

Schedule of depreciation expense

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Satellites	$	150,034	$	112,182	$	92,750
Furniture, fixtures, equipment and other	202,628		157,274		98,481
Buildings and improvements	12,929		9,416		6,585
Total depreciation expense	$	365,591	$	278,872	$	197,816

Schedule of satellites

			Nominal Degree	Depreciable
		Launch	Orbital Location	Life
Satellites	Segment	Date	(West Longitude)	(In Years)
Owned:
SPACEWAY 3 (4)	Hughes	August 2007	95	12
EchoStar XVII	Hughes	July 2012	107	15
EchoStar III (1) (2)	ESS	October 1997	61.5	12
EchoStar VI (1)	ESS	July 2000	77	12
EchoStar VIII (1)	ESS	August 2002	77	12
EchoStar IX (1)	ESS	August 2003	121	12
EchoStar XII (1)(5)	ESS	July 2003	61.5	10
EchoStar XVI (1)	ESS	November 2012	61.5	15

Leased from Other Third Parties (3):
AMC-15	ESS	January 2005	105	10
AMC-16	ESS	February 2005	85	10
Nimiq 5 (1)	ESS	October 2009	72.7	15
QuetzSat-1 (1)	ESS	November 2011	77	10

Under Construction (owned) :
CMBStar	Other	Construction Suspended

(1)	See Note 19 for further discussion of our transactions with DISH Network.
(2)	Fully depreciated and currently an in-orbit spare.
(3)	These satellites are accounted for as capital leases and their launch dates represent dates that the satellites were placed into service.
(4)	Depreciable life represents the remaining useful life as of the date of the Hughes Acquisition.
(5)	Depreciable life represents the remaining useful life as of the date EchoStar XII was acquired from a third-party in 2005.

Goodwill, Regulatory Authorizations and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill, Regulatory Authorizations and Other Intangible Assets

Schedule of Goodwill

	EchoStar Technologies			Hughes			Consolidated Total
	(In thousands)
Balance as of December 31, 2010	$	6,457		$	—		$	6,457
Troppus acquisition	10,363			—			10,363
Hughes acquisition	—			516,198			516,198
Balance as of December 31, 2011	16,820			516,198			533,018
Deferred tax adjustment	—			(12,025		)	(12,025		)
Contribution to DISH Digital	(6,457		)	—			(6,457		)
Impairment	(6,612		)	—			(6,612		)
Balance as of December 31, 2012	$	3,751		$	504,173		$	507,924

Schedule of Regulatory authorizations

	As of December 31,
	2012		2011
	(In thousands)
Indefinite lives	$	491,657	$	469,810
Finite lives	71,055		—
Total regulatory authorizations	$	562,712	$	469,810

Schedule of other intangible assets subject to amortization

	Weighted	As of December 31,
	Average	2012							2011
	Useful life			Accumulated			Carrying				Accumulated			Carrying
	(in Years)	Cost		Amortization			Amount		Cost		Amortization			Amount
		(In thousands)
Customer relationships	8	$	293,932	$	(113,906	)	$	180,026	$	295,327	$	(77,560	)	$	217,767
Contract-based	10	255,366		(178,138		)	77,228		255,366		(145,406		)	109,960
Technology-based	7	126,387		(66,338		)	60,049		153,185		(49,307		)	103,878
Trademark portfolio	20	29,700		(2,351		)	27,349		32,191		(1,364		)	30,827
Favorable leases	4	4,707		(1,863		)	2,844		4,707		(687		)	4,020
Total other intangible assets		$	710,092	$	(362,596	)	$	347,496	$	740,776	$	(274,324	)	$	466,452

Schedule of estimated future amortization of intangible assets

	Amount (1)
	(In thousands)
For the Years Ending December 31,
2013	$	69,010
2014	77,599
2015	62,875
2016	42,276
2017	37,154
Thereafter	58,582
Total	$	347,496

(1) Amount does not include estimated amortization on the Brazil authorization as it is not yet placed into service.

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Debt and Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2012

Debt and Capital Lease Obligations.

Schedule of carrying amounts and fair values of the entity's debt

		As of December 31,
		2012					2011
	Interest	Carrying			Fair		Carrying			Fair
	Rates	Amount			Value		Amount			Value
		(In thousands)
Senior Secured Notes	6.500%	$	1,100,000		$	1,210,000	$	1,100,000		$	1,138,500
Senior Notes	7.625%	900,000			1,026,450		900,000			936,000
Other	5.50 - 15.75%	2,041			2,041		1,036			1,036
Subtotal		2,002,041			$	2,238,491	2,001,036			$	2,075,536
Capital lease obligations (1)		486,458					527,618
Total debt and capital lease obligations			2,488,499					2,528,654
Less: Current portion		(67,706		)			(64,474		)
Long-term portion of debt and capital lease obligations		$	2,420,793				$	2,464,180

(1) Disclosure regarding fair value of capital leases is not required.

Future minimum lease payments under capital lease obligations

	Amount
	(In thousands)
For the Years Ending December 31,
2013	$	148,937
2014	153,947
2015	87,899
2016	87,682
2017	87,711
Thereafter	514,015
Total minimum lease payments	1,080,191
Less: Amount representing lease of the orbital location and estimated executory costs (primarily insurance and maintenance) including profit thereon, included in total minimum lease payments	(313,000		)
Net minimum lease payments	767,191
Less: Amount representing interest	(280,733		)
Present value of net minimum lease payments	486,458
Less: Current portion	(66,048		)
Long-term portion of capital lease obligations	$	420,410

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes

Schedule of components of income before income taxes

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Domestic	$	172,612	$	290	$	284,501
Foreign	22,072		25,485		4,272
Total income before income taxes	$	194,684	$	25,775	$	288,773

Schedule of components of the benefit (provision) for income taxes

	For the Years Ended December 31,
	2012			2011			2010
	(In thousands)
Current benefit (provision):
Federal	$	21,086		$	(26,450	)	$	21,542
State	1,943			(291		)	(579		)
Foreign	(7,775		)	(3,734		)	(1,809		)
Total current benefit (provision)	15,254			(30,475		)	19,154
Deferred benefit (provision):
Federal	7,841			(464		)	(96,976		)
State	(6,720		)	9,438			(6,593		)
Foreign	(46		)	—			—
Total deferred benefit (provision)	1,075			8,974			(103,569		)
Total income tax benefit (provision), net	$	16,329		$	(21,501	)	$	(84,415	)

Schedule of income tax rate reconciliation

	For the Years Ended December 31,
	2012		2011		2010
Statutory rate	(35.0	)%	(35.0	)%	(35.0	)%
State income taxes, net of Federal benefit	(0.8	)%	4.8	%	(1.9	)%
Dividend received deduction	1.8	%	—		—
Decrease (increase) in valuation allowance	39.0	%	(50.4	)%	2.0	%
Stock write-off	—		—		2.0	%
Other	3.4	%	(2.8	)%	3.7	%
Total income tax benefit (provision), net	8.4	%	(83.4	)%	(29.2	)%

Schedule of deferred tax assets and liabilities

	As of December 31,
	2012			2011
	(In thousands)
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	461,931		$	138,169
Unrealized losses on investments, net	14,757			8,614
Accrued expenses	26,438			23,421
Stock-based compensation	14,942			15,659
Other asset	3,076			—
Total deferred tax assets	521,144			185,863
Valuation allowance	(69,224		)	(35,729		)
Deferred tax assets after valuation allowance	451,920			150,134

Deferred tax liabilities:
Depreciation and amortization	(798,878		)	(492,207		)
Other liabilities	(1,682		)	(7,826		)
Total deferred tax liabilities	(800,560		)	(500,033		)
Total net deferred tax liabilities	$	(348,640	)	$	(349,899	)

Current portion of net deferred tax assets	$	23,317		$	23,492
Noncurrent portion of net deferred tax liabilities	(371,957		)	(373,391		)
Total net deferred tax liabilities	$	(348,640	)	$	(349,899	)

Schedule of reconciliation of unrecognized tax benefits

	For the Years Ended December 31,
Unrecognized tax benefit	2012			2011			2010
	(In thousands)
Balance as of beginning of period	$	48,874		$	29,999		$	14,559
Additions from Hughes Acquisition	—			3,119			—
Additions based on tax positions related to the current year	158			—			—
Additions based on tax positions related to prior years	3,723			16,630			15,440
Reductions based on tax positions related to prior years	(855		)	(874		)	—
Reductions based on tax settlements	(16,587		)	—			—
Reductions based on expirations of statute of limitations	(636		)	—			—
Balance as of end of period	$	34,677		$	48,874		$	29,999

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Stock-Based Compensation

Schedule of stock awards outstanding

	As of December 31, 2012
	EchoStar Awards		DISH Network Awards
	Stock Options	Restricted Stock Units	Stock Options	Restricted Stock Units
Held by EchoStar employees	6,798,432	106,063	2,215,313	94,999
Held by DISH Network employees	1,109,868	45,620	—	—
Total outstanding stock awards	7,908,300	151,683	2,215,313	94,999

Schedule of exercise prices for stock options outstanding and exercisable

	Options Outstanding				Options Exercisable
Price Range	Number Outstanding as of December 31, 2012	Weighted- Average Remaining Contractual Term (In Years)	Weighted- Average Exercise Price		Number Exercisable as of December 31, 2012	Weighted- Average Remaining Contractual Term (In Years)	Weighted- Average Exercise Price
$0.00 - $10.00	3,666	3	$	2.15	3,666	3	$	2.15
$10.01 - $15.00	587,033	6	$	14.83	202,633	6	$	14.83
$15.01 - $20.00	796,565	7	$	18.82	249,565	7	$	18.65
$20.01 - $25.00	1,931,812	5	$	22.15	1,160,212	6	$	21.05
$25.01 - $30.00	2,354,903	5	$	28.59	1,614,103	4	$	28.77
$30.01 - $35.00	485,601	9	$	33.89	59,501	4	$	31.93
$35.01 - $40.00	1,748,720	8	$	37.14	456,486	7	$	37.03
	7,908,300	6	$	27.21	3,746,166	6	$	25.98

Schedule of stock option activity

	For the Years Ended December 31,
	2012				2011				2010
	Options		Weighted- Average Exercise Price		Options		Weighted- Average Exercise Price		Options		Weighted- Average Exercise Price
Total options outstanding, beginning of period	8,078,413		$	26.30	7,795,373		$	23.24	7,203,101		$	24.85
Granted	771,000		$	30.81	1,955,000		$	36.01	1,258,000		$	19.15
Exercised	(569,073	)	$	20.02	(1,082,280	)	$	23.59	(105,573	)	$	15.06
Forfeited and cancelled	(372,040	)	$	25.71	(589,680	)	$	23.07	(560,155	)	$	33.99
Total options outstanding, end of period	7,908,300		$	27.21	8,078,413		$	26.30	7,795,373		$	23.24
Performance-based options outstanding, end of period (1)	632,100		$	25.28	658,700		$	25.30	697,100		$	25.38
Exercisable at end of period	3,746,166		$	25.98	2,854,272		$	25.02	2,722,709		$	25.77

(1) These stock options are included in the caption “Total options outstanding, end of period.” See discussion of the 2005 LTIP below.

(2) Granted options for the year ended December 31, 2011 was corrected in the fourth quarter of 2012 to exclude 700,000 options which had not been validly granted in 2011.

Schedule of restricted stock unit activity

	For the Years Ended December 31,
	2012				2011				2010
	Restricted Stock Units		Weighted- Average Grant Date Fair Value		Restricted Stock Units		Weighted- Average Grant Date Fair Value		Restricted Stock Units		Weighted- Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period	144,226		$	29.22	107,249		$	27.33	130,040		$	27.78
Granted	33,333		$	34.22	69,950		$	32.00	—		$	—
Vested	(16,210	)	$	32.61	(11,225	)	$	31.84	(13,975	)	$	31.84
Forfeited and cancelled	(9,666	)	$	25.84	(21,748	)	$	27.36	(8,816	)	$	26.70
Total restricted stock units outstanding, end of period	151,683		$	30.18	144,226		$	29.22	107,249		$	27.33
Restricted Performance Units outstanding, end of period (1)	64,610		$	26.72	74,276		$	26.61	93,274		$	26.66

(1) These Restricted Performance Units are included in the caption “Total restricted stock units outstanding, end of period.” See discussion of the 2005 LTIP below.

Schedule of unrecognized non-cash, stock-based compensation expense under the 2005 LTIP

	2005 LTIP
			Vested
	Total		Portion (1)
	(In thousands)
DISH Network awards held by EchoStar employees	$	16,293	$	16,159
EchoStar awards held by EchoStar employees	2,947		2,923
Total	$	19,240	$	19,082

(1) Represents the amount of this award that has met the foregoing vesting schedule and would therefore vest upon achievement of the performance condition.

Schedule of allocated non-cash, stock-based compensation expense for all employees

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Research and development expenses	$	2,755	$	2,411	$	3,579
Selling, general and administrative expenses	11,830		13,653		9,967
Total non-cash, stock-based compensation	$	14,585	$	16,064	$	13,546

Schedule of assumptions of Black-Scholes option valuation model

	For the Years Ended December 31,
Stock Options	2012	2011	2010
Risk-free interest rate	0.82% - 1.33%	1.08%-2.57%	1.64% - 2.97%
Volatility factor	40.36% - 41.12%	34.68% - 38.92%	31.00% - 32.73%
Expected term of options in years	5.9 - 6.0	5.1 - 6.0	6.1 - 6.2
Weighted-average grant-date fair value	$10.60 - $13.70	$8.07 - $14.42	$6.44 - $9.11

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2012

Hughes Acquisition

Acquisition

Final allocation of purchase price

	Amount
	(In thousands)
Cash	$	98,900
Marketable investment securities	22,148
Other current assets	282,471
Property and equipment	930,426
Goodwill (non-deductible)	504,173
Other intangible assets	420,907
Regulatory authorizations	400,000
Other noncurrent assets	61,463
Current liabilities	(293,029		)
Deferred tax liabilities	(220,928		)
Long-term liabilities	(22,239		)
Noncontrolling interests	(9,679		)
Total purchase price	$	2,174,613

Supplemental pro forma financial information (Unaudited)

	For the Years Ended December 31,
Supplemental pro forma financial information (Unaudited)	2011		2010
	(In thousands, except per share amounts)
Total revenue	$	3,226,721	$	3,387,978
Net income attributable to EchoStar	$	21,582	$	109,582
Basic EPS	$	0.25	$	1.29
Diluted EPS	$	0.25	$	1.29

Move Networks

Acquisition

Final allocation of purchase price

	Amount
	(In thousands)
In-process research and development	$	26,482
Property and equipment	7,213
Goodwill (deductible)	6,457
Other intangible assets	4,271
Accounts receivable	535
Other current assets, net	33
Total acquisition consideration	$	44,991

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies.

Schedule of future maturities of contractual obligations

	Payments due in the Year Ending December 31,
	Total		2013		2014		2015		2016		2017		Thereafter
	(In thousands)
Long-term debt obligations	$	2,002,041	$	1,661	$	207	$	165	$	8	$	—	$	2,000,000
Capital lease obligations	486,458		66,048		72,535		26,269		29,095		32,472		260,039
Interest expense on long-term debt and capital lease obligations	1,329,344		186,475		183,531		175,524		172,704		169,569		441,541
Satellite-related obligations	919,669		216,511		203,748		168,908		49,494		40,641		240,367
Operating lease obligations	70,429		19,196		16,613		13,052		8,031		5,434		8,103
Purchase and other obligations	250,554		243,257		2,296		1,667		1,667		1,667		—
Payments in connection with acquisition	15,770		11,189		4,581		—		—		—		—
Total	$	5,074,265	$	744,337	$	483,511	$	385,585	$	260,999	$	249,783	$	2,950,050

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2012

Segment Reporting

Operating segment data and reconciliation of EBITDA to reported "Income before income taxes"

					EchoStar		All
Year Ended December 31,	EchoStar				Satellite		Other and			Consolidated
2012	Technologies		Hughes		Services		Eliminations			Total
	(In thousands)
Total revenue	$	1,660,029	$	1,158,714	$	277,985	$	24,976		$	3,121,704
Capital expenditures	$	69,809	$	292,222	$	118,998	$	31,976		$	513,005
EBITDA	$	110,933	$	265,756	$	212,549	$	204,660		$	793,898

2011
Total revenue	$	1,780,642	$	676,222	$	278,125	$	26,442		$	2,761,431
Capital expenditures	$	81,420	$	156,768	$	119,004	$	19,980		$	377,172
EBITDA	$	144,753	$	167,100	$	197,848	$	(26,895	)	$	482,806

2010
Total revenue	$	2,070,672	$	—	$	262,022	$	17,675		$	2,350,369
Capital expenditures	$	66,755	$	—	$	120,450	$	9,531		$	196,736
EBITDA	$	159,713	$	—	$	183,549	$	174,510		$	517,772

	For the Years Ended
	December 31,
	2012			2011			2010
	(In thousands)
EBITDA	$	793,898		$	482,806		$	517,772
Interest expense, net	(141,853		)	(71,772		)	(88		)
Depreciation and amortization	(457,326		)	(385,894		)	(228,911		)
Net income attributable to noncontrolling interests	(35		)	635			—
Income before income taxes	$	194,684		$	25,775		$	288,773

Summary of total long-lived assets and revenue attributed to the North American and other foreign locations

	As of December 31,
Long-lived assets:	2012		2011
	(In thousands)
North America:
United States	$	3,921,385	$	3,888,283
Other	40		3
All other	108,991		34,540
Total	$	4,030,416	$	3,922,826

	For the Years Ended December 31,
Revenue:	2012		2011		2010
	(In thousands)
North America:
United States	$	2,403,976	$	2,229,498	$	2,010,679
Other	360,590		316,060		292,222
All other	357,138		215,873		47,468
Total	$	3,121,704	$	2,761,431	$	2,350,369

Summary of sales to major customer and its percentage of total revenue

	For the Years Ended December 31,
	2012			2011			2010
	(In thousands)
Total revenue:
DISH Network:
EchoStar Technologies segment	$	1,277,038		$	1,413,940		$	1,713,983
Hughes segment	34,017			1,854			—
EchoStar Satellite Services segment	201,300			215,741			208,201
All Other and Eliminations	31,409			23,394			16,388
Total DISH Network	1,543,764			1,654,929			1,938,572
Bell TV (EchoStar Technologies segment)	222,038			218,329			202,424
All other	1,355,902			888,173			209,373
Total revenue	$	3,121,704		$	2,761,431		$	2,350,369

Percentage of total revenue:
DISH Network	49.5		%	59.9		%	82.5		%
Bell TV	7.1		%	7.9		%	8.6		%
All other	43.4		%	32.2		%	8.9		%

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Quarterly Financial Data (Unaudited)

Schedule of quarterly results of operations

	For the Three Months Ended
	March 31		June 30		September 30			December 31
	(In thousands, except per share amounts)
Year ended December 31, 2012:
Total revenue	$	764,780	$	806,004	$	764,721		$	786,199
Operating income	$	29,410	$	45,933	$	23,880		$	663
Net income attributable to EchoStar	$	126,588	$	35,682	$	22,554		$	26,224
Basic EPS	$	1.46	$	0.41	$	0.26		$	0.29
Diluted EPS	$	1.45	$	0.41	$	0.26		$	0.28

Year ended December 31, 2011:
Total revenue	$	479,826	$	584,233	$	863,163		$	834,209
Operating income	$	10,848	$	45,821	$	22,266		$	1,903
Net income (loss) attributable to EchoStar	$	17,164	$	18,482	$	(19,117	)	$	(12,890	)
Basic EPS	$	0.20	$	0.21	$	(0.22	)	$	(0.15	)
Diluted EPS	$	0.19	$	0.21	$	(0.22	)	$	(0.15	)

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2012

NagraStar

Related party transactions

Schedule of related party transactions

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Purchases from NagraStar	$	13,024	$	16,771	$	18,557

	As of December 31,
	2012		2011
	(In thousands)
Due to NagraStar	$	2,694	$	2,965
Commitments to purchase from NagraStar	$	7,303	$	2,731

Dish Mexico

Related party transactions

Schedule of related party transactions

	For the Years Ended December 31,
	2012		2011		2010
	(In thousands)
Digital set-top boxes and related accessories	$	58,097	$	62,964	$	80,910
Satellite services	$	13,320	$	8,520	$	8,520
Uplink services	$	9,144	$	8,137	$	368
Other services	$	640	$	—	$	—

	As of December 31,
	2012		2011
	(In thousands)
Due from Dish Mexico	$	11,699	$	8,594

Organization and Business Activities (Details)	12 Months Ended
Organization and Business Activities (Details)	Dec. 31, 2012 item
Organization and Business Activities
Number of business segments	3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenue Recognition
Period of service contract under consumer rental program	24 months
Advertising Costs
Advertising Expenses	$ 47.0	$ 28.0	$ 6.0
Capitalized Software Costs
Capitalized software costs	15.9	6.0
Amortization expense relating to capitalized software costs	$ 0.3
Brazil authorization
Finite-Lived Intangible Assets
Useful life	15 years
Level 2
Fair value measurements
Orbital incentive obligations	$ 30.0	$ 6.0
Minimum
Other Investments Securities - Cost and Equity Method
Ownership percentage of voting securities in investments that are accounted for under the equity method of accounting	20.00%
Property and equipment
Useful life	1 year
Finite-Lived Intangible Assets
Useful life	1 year
Maximum
Property and equipment
Useful life	40 years
Finite-Lived Intangible Assets
Useful life	20 years
Capitalized Software Costs
Software useful life	5 years

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net income (loss) attributable to EchoStar
Net income attributable to EchoStar	$ 26,224	$ 22,554	$ 35,682	$ 126,588	$ (12,890)	$ (19,117)	$ 18,482	$ 17,164	$ 211,048	$ 3,639	$ 204,358
Weighted-average common shares outstanding - Class A and B common stock:
Basic (in shares)									87,150	86,223	85,084
Dilutive impact of stock awards outstanding (in shares)									809	866	119
Diluted (in shares)									87,959	87,089	85,203
Earnings per share - Class A and B common stock:
Basic (in dollars per share)	$ 0.29	$ 0.26	$ 0.41	$ 1.46	$ (0.15)	$ (0.22)	$ 0.21	$ 0.20	$ 2.42	$ 0.04	$ 2.40
Diluted (in dollars per share)	$ 0.28	$ 0.26	$ 0.41	$ 1.45	$ (0.15)	$ (0.22)	$ 0.21	$ 0.19	$ 2.40	$ 0.04	$ 2.40
Performance based options \| Class A common stock
Dilutive securities excluded from computation of earnings per share
Dilutive securities excluded from computation of earnings per share (in shares)									632	659	697
Restricted stock units \| Class A common stock
Dilutive securities excluded from computation of earnings per share
Dilutive securities excluded from computation of earnings per share (in shares)									65	74	93
Long-term performance based plans \| Class A common stock
Dilutive securities excluded from computation of earnings per share
Dilutive securities excluded from computation of earnings per share (in shares)									697	733	790
Stock awards \| Class A common stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share
Anti-dilutive securities excluded from computation of earnings per share (in shares)									4,400	4,000	5,900

Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Investment Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
Marketable investment securities, restricted cash and cash equivalents, and other investment securities
Total marketable investment securities - current	$ 815,951	$ 815,951	$ 1,082,407
Restricted marketable investment securities	7,529	7,529	3,939
Total	823,480	823,480	1,086,346
Restricted cash and cash equivalents	21,516	21,516	20,347
Other investment securities - noncurrent:
Cost Method	27,711	27,711	26,193
Equity Method	155,500	155,500	114,246
Total other investment securities - noncurrent	183,211	183,211	140,439
Total marketable investment securities, restricted cash and cash equivalents and other investment securities	1,028,207	1,028,207	1,247,132
Dividend income from one of the entity's strategic investments	29,000	46,000
Corporate Bonds
Marketable investment securities, restricted cash and cash equivalents, and other investment securities
Total marketable investment securities - current	654,096	654,096	561,149
VRDNs
Marketable investment securities, restricted cash and cash equivalents, and other investment securities
Total marketable investment securities - current	66,145	66,145	218,665
Strategic
Marketable investment securities, restricted cash and cash equivalents, and other investment securities
Total marketable investment securities - current	56,288	56,288	216,090
Other investment securities - noncurrent:
Dividend income from one of the entity's strategic investments		46,000
Other
Marketable investment securities, restricted cash and cash equivalents, and other investment securities
Total marketable investment securities - current	$ 39,422	$ 39,422	$ 86,503

Investment Securities (Details 2) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Investment Securities (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Realized gains on marketable investment securities and other investments
Realized gains on marketable investment securities and other investments		$ 177,558	$ 13,666	$ 2,923
Other Investment Securities - Noncurrent
Equity Method	$ 155,500	155,500	114,246
Equity in the net loss of joint venture		(438)	11,860	$ (2,813)
Contribution to Dish Digital		44,712
Unrealized Gains (Losses) on Marketable Investment Securities
Amortized cost	788,117	788,117	906,594
Unrealized Gains	35,670	35,670	182,467
Unrealized Losses	(307)	(307)	(2,715)
Estimated Fair Value	823,480	823,480	1,086,346
Estimated Fair Value	655,000	655,000
Dividend income from a strategic investment	29,000	46,000
DISH Digital
Other Investment Securities - Noncurrent
Equity Method	$ 35,000	35,000
Equity in the net loss of joint venture		10,000
Contribution to Dish Digital		$ 45,000
Equity interest in joint venture	33.00%	33.00%
Corporate Bonds
Unrealized Gains (Losses) on Marketable Investment Securities
Amortized cost	$ 653,812	$ 653,812	563,625
Unrealized Gains	591	591	228
Unrealized Losses	(307)	(307)	(2,704)
Estimated Fair Value	654,096	654,096	561,149
VRDNs
Unrealized Gains (Losses) on Marketable Investment Securities
Amortized cost	66,145	66,145	218,665
Estimated Fair Value	66,145	66,145	218,665
Other (including restricted)
Unrealized Gains (Losses) on Marketable Investment Securities
Amortized cost	46,946	46,946	90,428
Unrealized Gains	5	5	25
Unrealized Losses			(11)
Estimated Fair Value	46,951	46,951	90,442
Equity securities - Strategic
Unrealized Gains (Losses) on Marketable Investment Securities
Amortized cost	21,214	21,214	33,876
Unrealized Gains	35,074	35,074	182,214
Estimated Fair Value	$ 56,288	56,288	$ 216,090
Dividend income from a strategic investment		$ 46,000

Investment Securities (Details 3) $ in Millions	Dec. 31, 2012 USD ($)
Investment Securities
Debt security with contractual maturities of one year or less	$ 655
Debt securities with contractual maturities greater than one year	$ 112

- Definition

Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature within one year from the balance sheet date or the normal operating cycle, whichever is longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 4, 5
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13, 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15E
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature more than one year from the balance sheet date or operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15E
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Investment Securities (Details 4) - Debt securities - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Fair value of marketable investment securities in a loss position
Less than 12 months	$ 275,587	$ 507,925
12 months or more	12,963	3,931
Total	288,550	511,856
Unrealized losses on marketable investment securities in a loss position
Less than 12 months	(288)	(2,709)
12 or more	(19)	(6)
Total	$ (307)	$ (2,715)

Investment Securities (Details 5) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Fair value of marketable securities
Total marketable investment securities - current	$ 815,951	$ 1,082,407
Total marketable investment securities	823,480	1,086,346
Debt security	655,000
Corporate Bonds
Fair value of marketable securities
Total marketable investment securities - current	654,096	561,149
Debt security	654,096	561,149
VRDNs
Fair value of marketable securities
Total marketable investment securities - current	66,145	218,665
Debt security	66,145	218,665
Fair value measurements on recurring basis \| Total
Fair value of marketable securities
Cash equivalents (including restricted)	533,943	543,243
Total marketable investment securities	823,480	1,086,346
Fair value measurements on recurring basis \| Total \| Corporate Bonds
Fair value of marketable securities
Debt security	654,096	561,149
Fair value measurements on recurring basis \| Total \| VRDNs
Fair value of marketable securities
Debt security	66,145	218,665
Fair value measurements on recurring basis \| Total \| Other (including restricted)
Fair value of marketable securities
Debt security	46,951	90,442
Fair value measurements on recurring basis \| Total \| Equity securities-Strategic
Fair value of marketable securities
Equity security	56,288	216,090
Fair value measurements on recurring basis \| Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	23,621	16,197
Total marketable investment securities	56,288	216,090
Fair value measurements on recurring basis \| Level 1 \| Equity securities-Strategic
Fair value of marketable securities
Equity security	56,288	216,090
Fair value measurements on recurring basis \| Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	510,322	527,046
Total marketable investment securities	767,192	870,256
Fair value measurements on recurring basis \| Level 2 \| Corporate Bonds
Fair value of marketable securities
Debt security	654,096	561,149
Fair value measurements on recurring basis \| Level 2 \| VRDNs
Fair value of marketable securities
Debt security	66,145	218,665
Fair value measurements on recurring basis \| Level 2 \| Other (including restricted)
Fair value of marketable securities
Debt security	$ 46,951	$ 90,442

Investment Securities (Details 6) - Investment Securities $ in Thousands	12 Months Ended
	Dec. 31, 2011 USD ($)
Level 3 Investment Securities
Balance at the beginning of the period	$ 608,955
Net unrealized gains included in earnings	9,194
Purchases	51,936
Issuances	27,313
Settlements	$ (697,398)

Investment Securities (Details 7) - Terre Star Network Inc. - 6 1/2 % Senior Exchangeable Paid-In-Kind Notes Due June 15, 2014 - USD ($) $ in Millions	1 Months Ended
	Feb. 29, 2008	Dec. 31, 2012
Marketable investment securities:
Aggregate principal amount of investment acquired	$ 50
Interest rate (as a percent)		6.50%

- Definition

The cash outflow to acquire an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics.

+ References + Details

Trade Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Trade Accounts Receivable
Total trade accounts receivable	$ 228,267	$ 231,444
Allowance for doubtful accounts	(16,894)	(18,484)
Total trade accounts receivable, net	211,373	212,960
Advances and progress billings for contracts in process	5,000	12,000
Trade accounts receivables
Trade Accounts Receivable
Total trade accounts receivable	188,463	203,774
Contracts in process
Trade Accounts Receivable
Total trade accounts receivable	$ 39,804	$ 27,670

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Inventory
Finished goods	$ 57,540	$ 49,038
Raw materials	19,041	11,212
Work-in-process	7,767	8,457
Total inventory	$ 84,348	$ 68,707

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Property and equipment
Construction in progress	$ 455,186	$ 716,486
Total property and equipment	4,952,494	4,457,421
Accumulated depreciation	(2,340,210)	(2,003,875)
Property and equipment, net	2,612,284	2,453,546
Accumulated depreciation on satellites acquired under capital leases	$ 362,000	302,000
Minimum
Property and equipment
Depreciable Life	1 year
Maximum
Property and equipment
Depreciable Life	40 years
Land
Property and equipment
Total property and equipment	$ 42,312	41,516
Buildings and improvements
Property and equipment
Total property and equipment	$ 363,338	350,041
Buildings and improvements \| Minimum
Property and equipment
Depreciable Life	1 year
Buildings and improvements \| Maximum
Property and equipment
Depreciable Life	40 years
Furniture, fixtures, equipment and other
Property and equipment
Total property and equipment	$ 1,064,071	947,647
Furniture, fixtures, equipment and other \| Minimum
Property and equipment
Depreciable Life	1 year
Furniture, fixtures, equipment and other \| Maximum
Property and equipment
Depreciable Life	12 years
Customer rental equipment
Property and equipment
Total property and equipment	$ 251,708	158,371
Customer rental equipment \| Minimum
Property and equipment
Depreciable Life	1 year
Customer rental equipment \| Maximum
Property and equipment
Depreciable Life	5 years
EchoStar III - fully depreciated
Property and equipment
Total property and equipment	$ 234,083	234,083
Depreciable Life	12 years
EchoStar IV - fully depreciated
Property and equipment
Total property and equipment	$ 78,511	78,511
EchoStar VI - fully depreciated
Property and equipment
Total property and equipment	$ 244,305	244,305
Depreciable Life	12 years
EchoStar VIII
Property and equipment
Total property and equipment	$ 175,801	175,801
Depreciable Life	12 years
EchoStar IX
Property and equipment
Total property and equipment	$ 127,376	127,376
Depreciable Life	12 years
EchoStar XII
Property and equipment
Total property and equipment	$ 190,051	190,051
Depreciable Life	10 years
EchoStar XVII
Property and equipment
Construction in progress		365,721
Total property and equipment	$ 503,941
Depreciable Life	15 years
SPACEWAY 3
Property and equipment
Total property and equipment	$ 286,707	286,707
Depreciable Life	12 years
Satellites acquired under capital leases
Property and equipment
Total property and equipment	$ 935,104	$ 906,526
Satellites acquired under capital leases \| Minimum
Property and equipment
Depreciable Life	10 years
Satellites acquired under capital leases \| Maximum
Property and equipment
Depreciable Life	15 years

Property and Equipment (Details 2) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property and equipment
Construction in progress	$ 455,186	$ 716,486
Capitalized Interest Related to satellites under construction	45,497	42,743	$ 25,812
Depreciation expense under capital leases agreements	60,000	34,000	$ 28,000
EchoStar XVI
Property and equipment
Construction in progress	345,090	232,364
EchoStar XVII
Property and equipment
Construction in progress		365,721
Satellite under construction: Other
Property and equipment
Construction in progress	35,035	39,501
Uplinking equipment
Property and equipment
Construction in progress	37,264	60,233
Construction in progress: Other
Property and equipment
Construction in progress	$ 37,797	18,667
CMBStar
Property and equipment
Construction in progress		$ 19,000

Property and Equipment (Details 3) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Depreciation expense
Depreciation expense	$ 365,591	$ 278,872	$ 197,816
Satellites
Depreciation expense
Depreciation expense	150,034	112,182	92,750
Furniture, fixtures, equipment and other
Depreciation expense
Depreciation expense	202,628	157,274	98,481
Buildings and improvements
Depreciation expense
Depreciation expense	$ 12,929	$ 9,416	$ 6,585

Property and Equipment (Details 4) - Satellites	12 Months Ended
Property and Equipment (Details 4) - Satellites	Dec. 31, 2012 item
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	11
Total number of owned and leased satellites present in geostationary orbit of reporting entity	12
Number of satellites utilized under capital lease	4

Property and Equipment (Details 5) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
Property and Equipment (Details 5) $ in Thousands	Mar. 31, 2012 item	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Property and equipment
Estimated fair value \| $		$ 455,186	$ 716,486	$ 455,186	$ 716,486
Impairment charge \| $		33,000	33,000	$ 32,765	32,964
SPACEWAY 3
Property and equipment
Depreciable Life				12 years
EchoStar XVII
Property and equipment
Depreciable Life				15 years
Estimated fair value \| $			365,721		365,721
EchoStar III - fully depreciated
Property and equipment
Depreciable Life				12 years
Number of transponders, option one				32
Watts per channel, option one				120
Number of transponders available, option two				16
Watts per channel, option two				230
Number of traveling wave tubes				44
Number of transponders available for use				8
EchoStar VI
Property and equipment
Depreciable Life				12 years
Loss of TWTAs	2
Total number of TWTAs lost on the satellite	5
Number of traveling wave tubes				48
EchoStar VIII
Property and equipment
Depreciable Life				12 years
Number of transponders, option one				32
Watts per channel, option one				120
Number of transponders available, option two				16
Watts per channel, option two				240
EchoStar IX
Property and equipment
Depreciable Life				12 years
EchoStar XII
Property and equipment
Depreciable Life				10 years
Number of transponders, option one				13
Watts per channel, option one				270
Watts per channel, option two				135
Watts per channel, option three				65
Number of spot beams				22
EchoStar XVI
Property and equipment
Depreciable Life				15 years
Estimated fair value \| $		$ 345,090	232,364	$ 345,090	232,364
AMC-15
Property and equipment
Depreciable Life				10 years
Number of transponders, option one				24
Watts per channel, option one				120
Reduction in asset's carrying amount due to reduction in capital lease obligation \| $					20,000
Decrease in capital lease obligations \| $					20,000
Number of spot beams				12
AMC-16
Property and equipment
Depreciable Life				10 years
Number of transponders, option one				24
Watts per channel, option one				120
Gain recognized due to decrease in capital lease obligation \| $				$ 13,000	7,000
Reduction in asset's carrying amount due to reduction in capital lease obligation \| $						$ 39,000
Decrease in capital lease obligations \| $				$ 13,000	7,000	$ 39,000
Number of spot beams				12
Nimiq 5
Property and equipment
Depreciable Life				15 years
QuetzSat-1
Property and equipment
Depreciable Life				10 years
CMBStar
Property and equipment
Estimated fair value \| $			$ 19,000		19,000
Impairment charge \| $					$ 32,964

Goodwill, Regulatory Authorizations and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Goodwill associated with various acquisitions
Balance at the beginning of the period	$ 533,018	$ 6,457
Troppus acquisition		10,363
Hughes acquisition		516,198
Deferred tax adjustment	(12,025)
Contribution to DISH Digital	(6,457)
Impairment	(6,612)
Balance at the end of the period	507,924	533,018
EchoStar Technologies Business
Goodwill associated with various acquisitions
Balance at the beginning of the period	16,820	6,457
Troppus acquisition		10,363
Contribution to DISH Digital	(6,457)
Impairment	(6,612)
Balance at the end of the period	3,751	16,820
Hughes Business
Goodwill associated with various acquisitions
Balance at the beginning of the period	516,198
Hughes acquisition		516,198
Deferred tax adjustment	(12,025)
Balance at the end of the period	$ 504,173	$ 516,198

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 47
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill, Regulatory Authorizations and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Regulatory Authorizations and intangible assets
Total regulatory authorizations	$ 562,712	$ 469,810
Finite lives	710,092	740,776
Finite lives
Regulatory Authorizations and intangible assets
Finite lives	71,055
Total regulatory authorizations
Regulatory Authorizations and intangible assets
Total regulatory authorizations	$ 562,712	469,810
Brazil authorization
Regulatory Authorizations and intangible assets
Amortization period of license term	15 years
Indefinite lives
Regulatory Authorizations and intangible assets
Indefinite lives	$ 491,657	$ 469,810

Goodwill, Regulatory Authorizations and Other Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Other intangible assets
Cost	$ 710,092	$ 740,776
Accumulated Amortization	(362,596)	(274,324)
Carrying Amount	347,496	466,452
Amortization expense	$ 92,000	107,000	$ 31,000
Minimum
Other intangible assets
Weighted Average Useful life	1 year
Maximum
Other intangible assets
Weighted Average Useful life	20 years
Customer relationships
Other intangible assets
Cost	$ 293,932	295,327
Accumulated Amortization	(113,906)	(77,560)
Carrying Amount	$ 180,026	217,767
Weighted Average Useful life	8 years
Contract-based
Other intangible assets
Cost	$ 255,366	255,366
Accumulated Amortization	(178,138)	(145,406)
Carrying Amount	$ 77,228	109,960
Weighted Average Useful life	10 years
Technology-based
Other intangible assets
Cost	$ 126,387	153,185
Accumulated Amortization	(66,338)	(49,307)
Carrying Amount	$ 60,049	103,878
Weighted Average Useful life	7 years
Trademark portfolio
Other intangible assets
Cost	$ 29,700	32,191
Accumulated Amortization	(2,351)	(1,364)
Carrying Amount	$ 27,349	30,827
Weighted Average Useful life	20 years
Favorable leases
Other intangible assets
Cost	$ 4,707	4,707
Accumulated Amortization	(1,863)	(687)
Carrying Amount	$ 2,844	$ 4,020
Weighted Average Useful life	4 years

Goodwill, Regulatory Authorizations and Other Intangible Assets (Details 4) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Jun. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Jun. 08, 2011
Estimated future amortization of intangible assets
2013		$ 69,010		$ 69,010
2014		77,599		77,599
2015		62,875		62,875
2016		42,276		42,276
2017		37,154		37,154
Thereafter		58,582		58,582
Carrying Amount		347,496	$ 466,452	347,496	$ 466,452
Impairment of terrestrial wireless licenses				4,000
Other noncurrent asset disclosures
Impairment losses		$ 33,000	$ 33,000	32,765	$ 32,964
Hughes Acquisition
Other noncurrent asset disclosures
Contractual rights to receive cash discounts on future launch services	$ 44,000
Estimated fair value of future launch services						$ 22,000
Impairment losses				$ 22,000

Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Debt and Capital Lease Obligations
Carrying amount	$ 2,002,041	$ 2,001,036
Fair Value	2,238,491	2,075,536
Capital lease obligations	486,458	527,618
Total debt and capital lease obligations	2,488,499	2,528,654
Less: Current portion	(67,706)	(64,474)
Long-term portion of debt and capital lease obligations	$ 2,420,793	2,464,180
Senior Secured Notes \| Hughes Satellite Systems Corporation ("HSSC")
Debt and Capital Lease Obligations
Interest rate (as a percent)	6.50%
Carrying amount	$ 1,100,000	1,100,000
Fair Value	$ 1,210,000	1,138,500
Senior Notes \| Hughes Satellite Systems Corporation ("HSSC")
Debt and Capital Lease Obligations
Interest rate (as a percent)	7.625%
Carrying amount	$ 900,000	900,000
Fair Value	1,026,450	936,000
Other
Debt and Capital Lease Obligations
Carrying amount	2,041	1,036
Fair Value	$ 2,041	$ 1,036
Other \| Minimum
Debt and Capital Lease Obligations
Interest rate (as a percent)	5.50%
Other \| Maximum
Debt and Capital Lease Obligations
Interest rate (as a percent)	15.75%

Debt and Capital Lease Obligations (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Jun. 02, 2011
Debt and Capital Lease Obligations
Debt issuance costs	$ 229	$ 57,825
Capital lease obligations
Debt and Capital Lease Obligations
Effective interest rates for satellite capital lease obligations, minimum (as a percent)	7.78%
Effective interest rates for satellite capital lease obligations, maximum (as a percent)	10.97%
Weighted average interest rate (as a percent)	9.35%
Hughes Satellite Systems Corporation ("HSSC")
Debt and Capital Lease Obligations
Debt issuance costs amortized	$ 5,000	$ 3,000	$ 0
Senior Secured Notes \| Hughes Satellite Systems Corporation ("HSSC")
Debt and Capital Lease Obligations
Principal amount of debt issuance				$ 1,100,000
Interest rate (as a percent)	6.50%
Debt instrument issued, issue price (as a percent)	100.00%
Percentage of principal amount at which the entity may redeem some or all of the notes to the date of redemption	100.00%
Redemption price as percentage of principal redeemable any time before June 15, 2014	106.50%
Redemption price as percentage of principal amount of notes redeemable at any time before June 15, 2015	103.00%
Repurchase price in the event of change of control, percentage of principal	101.00%
Senior Secured Notes \| Hughes Satellite Systems Corporation ("HSSC") \| Maximum
Debt and Capital Lease Obligations
Maximum percentage of the aggregate principal amount of notes redeemable before June 15, 2014	35.00%
Maximum percentage of the aggregate principal amount of notes redeemable at any time before June 15, 2015	10.00%
Senior Notes \| Hughes Satellite Systems Corporation ("HSSC")
Debt and Capital Lease Obligations
Principal amount of debt issuance				$ 900,000
Interest rate (as a percent)	7.625%
Debt instrument issued, issue price (as a percent)	100.00%
Percentage of principal amount at which the entity may redeem some or all of the notes to the date of redemption	100.00%
Redemption price as percentage of principal redeemable any time before June 15, 2014	107.625%
Repurchase price in the event of change of control, percentage of principal	101.00%
Senior Notes \| Hughes Satellite Systems Corporation ("HSSC") \| Maximum
Debt and Capital Lease Obligations
Maximum percentage of the aggregate principal amount of notes redeemable before June 15, 2014	35.00%
Other \| Minimum
Debt and Capital Lease Obligations
Interest rate (as a percent)	5.50%
Other \| Maximum
Debt and Capital Lease Obligations
Interest rate (as a percent)	15.75%

Debt and Capital Lease Obligations (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2008
Future minimum lease payments under capital lease obligations, together with the present value of the net minimum lease payments
2013	$ 148,937
2014	153,947
2015	87,899
2016	87,682
2017	87,711
Thereafter	514,015
Total minimum lease payments	1,080,191
Less : Amount representing lease of the orbital location and estimated executory costs (primarily insurance and maintenance) including profit thereon, included in total minimum lease payments	(313,000)
Net minimum lease payments	767,191
Less : Amount representing interest	(280,733)
Present value of net minimum lease payments	486,458
Less : Current portion	(66,048)
Long-term portion of capital lease obligations	420,410
Sublease rental income	79,000	$ 62,000	$ 52,000
Future minimum sublease rental income	$ 1,155,000
SES
Capital lease obligation
Agreement term				10 years
AMC-15
Capital lease obligation
Initial lease term of satellite	10 years
AMC-16
Capital lease obligation
Initial lease term of satellite	10 years
Nimiq 5
Capital lease obligation
Initial lease term of satellite	15 years
QuetzSat-1 \| DISH Network
Capital lease obligation
Agreement term	10 years

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Components of income before income taxes
Domestic	$ 172,612	$ 290	$ 284,501
Foreign	22,072	25,485	4,272
Income before income taxes	194,684	25,775	288,773
Current benefit (provision)
Federal	21,086	(26,450)	21,542
State	1,943	(291)	(579)
Foreign	(7,775)	(3,734)	(1,809)
Total current benefit (provision)	15,254	(30,475)	19,154
Deferred benefit (provision)
Federal	7,841	(464)	(96,976)
State	(6,720)	9,438	(6,593)
Foreign	(46)
Total deferred benefit (provision)	1,075	8,974	(103,569)
Total income tax benefit (provision), net	$ 16,329	$ (21,501)	$ (84,415)
Actual tax provision reconciliation to the amounts computed by applying statutory Federal tax rate to income before taxes
Statutory rate (as a percent)	(35.00%)	(35.00%)	(35.00%)
State income taxes, net of Federal benefit (as a percent)	(0.80%)	4.80%	(1.90%)
Dividend received deduction (as a percent)	1.80%
Decrease (increase) in valuation allowance (as a percent)	39.00%	(50.40%)	2.00%
Stock write-off (as a percent)			2.00%
Other (as a percent)	3.40%	(2.80%)	3.70%
Total income tax benefit (provision), net (as a percent)	8.40%	(83.40%)	(29.20%)
Deferred tax assets:
Net operating losses, credit and other carryforwards	$ 461,931	$ 138,169
Unrealized losses on investments, net	14,757	8,614
Accrued expenses	26,438	23,421
Stock-based compensation	14,942	15,659
Other asset	3,076
Total deferred tax assets	521,144	185,863
Valuation allowance	(69,224)	(35,729)
Deferred tax assets after valuation allowance	451,920	150,134
Deferred tax liabilities:
Depreciation and amortization	(798,878)	(492,207)
Other liabilities	(1,682)	(7,826)
Total deferred tax liabilities	(800,560)	(500,033)
Current portion of net deferred tax assets	23,317	23,492
Noncurrent portion of net deferred tax liabilities	(371,957)	(373,391)
Net deferred tax liabilities	(348,640)	(349,899)
Net operating loss carryforwards	1,111,000
Capital loss carry forwards for federal income tax purposes	78,000
Tax credits available to offset future tax liabilities	19,000
Net operating loss carryforwards attributable to stock-based compensation	6,000
Reconciliation of the beginning and ending amount of unrecognized tax benefits
Beginning Balance	48,874	29,999	$ 14,559
Additions from Hughes Acquisition		3,119
Additions based on tax positions related to the current year	158
Additions based on tax positions related to prior years	3,723	16,630	15,440
Reductions based on tax positions related to prior years	(855)	(874)
Reductions based on tax settlements	(16,587)
Reductions based on expirations of statute of limitations	(636)
Ending balance	34,677	48,874	$ 29,999
Unrecognized tax benefits if recognized, could favourably affect our effective tax rate	$ 30,000	$ 30,000

Stockholders' Equity (Details)	12 Months Ended
Stockholders' Equity (Details)	Dec. 31, 2012 item
Class A common stock
Stockholders Equity (Deficit)
Votes per share	1
Class B common stock
Stockholders Equity (Deficit)
Votes per share	10
Number of shares of Class A common stock into which each share of common stock is convertible	1
Class C common stock
Stockholders Equity (Deficit)
Votes per share	1
Number of shares of Class A common stock into which each share of common stock is convertible	1
Votes per share in event of change of control	10

Stockholders' Equity (Details 2) - USD ($) $ in Thousands	12 Months Ended
Stockholders' Equity (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2010
Common Stock Repurchase Program
Value of shares repurchased		$ 605
Class A common stock
Common Stock Repurchase Program
Amount of shares authorized for repurchase	$ 500,000
Number of shares repurchased		34,000
Value of shares repurchased		$ 605
Amount of shares that may be repurchased	$ 500,000

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details

Employee Benefit Plans (Details)		12 Months Ended
Employee Benefit Plans (Details)	Jan. 02, 2013 segment	Dec. 31, 2012 USD ($) segment item shares	Dec. 31, 2011 USD ($) segment shares	Dec. 31, 2010 USD ($) shares
Employee Benefit Plans
Number of 401(k) employee saving plan \| segment	1	2	2
EchoStar 401(k) Plan
Employee Benefit Plans
Number of 401(k) employee saving plan \| item		1
Employer matching contribution as a percentage of voluntary employee contributions under 401(k) plan (as a percent)		50.00%
Employer maximum annual contribution Per employee under 401(k) plan		$ 17,000
Employer maximum annual contribution Per employee under 401(k) plan		1,500
Discretionary stock contributions, net of forfeitures, under 401(k) plan		$ 5,000,000	$ 4,000,000	$ 4,000,000
Contribution limit per employee, as a percentage of eligible compensation		50.00%
Vesting percentage of matching contributions to eligible employees		100.00%
Eligibility for employer matching contributions, period of service		5 years
Matching contributions made by the company during the year		$ 2,000,000	$ 1,000,000	$ 1,000,000
Class A common stock \| Employee Stock Purchase Plan
Employee Benefit Plans
Number of shares authorized for issue \| shares		2,500,000
Number of shares that remain available for issuance \| shares		1,700,000
Minimum period for which full-time employees employed by the entity are eligible to participate in the ESPP		3 months
Maximum fair value of capital stock permitted to be purchased by employees in any one year under ESPP		$ 25,000
Purchase price as percentage of closing market price on the last business day of each calendar quarter under ESPP		85.00%
Number of shares of common stock purchased under ESPP \| shares		158,000	140,000	139,000
Hughes Acquisition \| Hughes 401(k) Plan
Employee Benefit Plans
Number of 401(k) employee saving plan \| item		1
Contribution limit per employee, as a percentage of eligible compensation		25.00%
Highly compensated employee contribution limit as percentage of eligible compensation for highly compensated employees		16.00%
Employer match of employee contributions of 3% of eligible compensation (as a percent)		100.00%
Percentage of eligible compensation, matched 100% by employer		3.00%
Employer match of employee contributions for 6% of eligible compensation (as a percent)		50.00%
Percentage of eligible compensation, matched 50% by employer		6.00%
Vesting percentage of matching contributions to eligible employees		100.00%
Eligibility for employer matching contributions, period of service		3 years
Matching contributions made by the company during the year		$ 7,000,000	$ 3,000,000

Stock-Based Compensation (Details)	12 Months Ended
Stock-Based Compensation (Details)	Dec. 31, 2012 shares	Dec. 31, 2011 shares	Dec. 31, 2010 shares	Dec. 31, 2009 shares
Class A common stock
Stock-Based Compensation
Number of common stock available for future grant under stock incentive plans (in shares)	5,500,000
EchoStar Awards
Stock-Based Compensation
Restricted stock units (in shares)	151,683
Stock options (in shares)	7,908,300
EchoStar Awards \| Held by EchoStar employees
Stock-Based Compensation
Restricted stock units (in shares)	106,063
Stock options (in shares)	6,798,432
EchoStar Awards \| Held by DISH Network employees
Stock-Based Compensation
Restricted stock units (in shares)	45,620
Stock options (in shares)	1,109,868
DISH Network Awards
Stock-Based Compensation
Restricted stock units (in shares)	94,999
Stock options (in shares)	2,215,313
DISH Network Awards \| Held by EchoStar employees
Stock-Based Compensation
Restricted stock units (in shares)	94,999
Stock options (in shares)	2,215,313
Long-term performance based plans
Stock-Based Compensation
Stock options (in shares)	632,100	658,700	697,100
Restricted stock units
Stock-Based Compensation
Restricted stock unit converted into new restricted stock units	5
Restricted stock units (in shares)	151,683	144,226	107,249	130,040
Restricted stock units \| Maximum
Stock-Based Compensation
Expiration term	10 years
Stock options
Stock-Based Compensation
Stock option converted into new stock options	2
Multiplication factor for conversion of original stock option to adjusted stock option	0.831219
Multiplication factor for conversion of original stock option to new stock option	0.843907
Portion of the number of shares that were exercisable under the original option needed to receive a new stock option.	20.00%
Stock options (in shares)	7,908,300	8,078,413	7,795,373	7,203,101
Stock options \| Minimum
Stock-Based Compensation
Vesting period	3 years
Stock options \| Maximum
Stock-Based Compensation
Vesting period	5 years

Stock-Based Compensation (Details 2) - Stock options	12 Months Ended
Stock-Based Compensation (Details 2) - Stock options	Dec. 31, 2012 $ / shares shares
Exercise prices for stock options outstanding and exercisable:
Number of stock options outstanding (in shares) \| shares	7,908,300
Outstanding, Weighted-Average Remaining Contractual Term	6 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 27.21
Number of stock options exercisable (in shares) \| shares	3,746,166
Exercisable, Weighted-Average Remaining Contractual Term	6 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 25.98
Range of Exercise Prices $00.00 - $10.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	00.00
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 10.00
Number of stock options outstanding (in shares) \| shares	3,666
Outstanding, Weighted-Average Remaining Contractual Term	3 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 2.15
Number of stock options exercisable (in shares) \| shares	3,666
Exercisable, Weighted-Average Remaining Contractual Term	3 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 2.15
Range of Exercise Prices $10.01 - $15.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	10.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 15.00
Number of stock options outstanding (in shares) \| shares	587,033
Outstanding, Weighted-Average Remaining Contractual Term	6 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 14.83
Number of stock options exercisable (in shares) \| shares	202,633
Exercisable, Weighted-Average Remaining Contractual Term	6 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 14.83
Range of Exercise Prices $15.01 - $20.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	15.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 20.00
Number of stock options outstanding (in shares) \| shares	796,565
Outstanding, Weighted-Average Remaining Contractual Term	7 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 18.82
Number of stock options exercisable (in shares) \| shares	249,565
Exercisable, Weighted-Average Remaining Contractual Term	7 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 18.65
Range of Exercise Prices $20.01 - $25.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	20.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 25.00
Number of stock options outstanding (in shares) \| shares	1,931,812
Outstanding, Weighted-Average Remaining Contractual Term	5 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 22.15
Number of stock options exercisable (in shares) \| shares	1,160,212
Exercisable, Weighted-Average Remaining Contractual Term	6 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 21.05
Range of Exercise Prices $25.01 - $30.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	25.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 30.00
Number of stock options outstanding (in shares) \| shares	2,354,903
Outstanding, Weighted-Average Remaining Contractual Term	5 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 28.59
Number of stock options exercisable (in shares) \| shares	1,614,103
Exercisable, Weighted-Average Remaining Contractual Term	4 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 28.77
Range of Exercise Prices $30.01 - $35.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	30.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 35.00
Number of stock options outstanding (in shares) \| shares	485,601
Outstanding, Weighted-Average Remaining Contractual Term	9 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 33.89
Number of stock options exercisable (in shares) \| shares	59,501
Exercisable, Weighted-Average Remaining Contractual Term	4 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 31.93
Range of Exercise Prices $35.01 - $40.00
Exercise prices for stock options outstanding and exercisable:
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)	35.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)	$ 40.00
Number of stock options outstanding (in shares) \| shares	1,748,720
Outstanding, Weighted-Average Remaining Contractual Term	8 years
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 37.14
Number of stock options exercisable (in shares) \| shares	456,486
Exercisable, Weighted-Average Remaining Contractual Term	7 years
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 37.03

Stock-Based Compensation (Details 3) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Long-term performance based plans
Stock option activity
Total options outstanding, beginning of period (in shares)	658,700	697,100
Total options outstanding, end of period (in shares)	632,100	658,700	697,100
Weighted-Average Exercise Price
Total options outstanding, beginning of period (in dollars per share)	$ 25.30	$ 25.38
Total options outstanding, end of period (in dollars per share)	$ 25.28	$ 25.30	$ 25.38
Stock options
Stock option activity
Total options outstanding, beginning of period (in shares)	8,078,413	7,795,373	7,203,101
Granted (in shares)	771,000	1,955,000	1,258,000
Exercised (in shares)	(569,073)	(1,082,280)	(105,573)
Forfeited and cancelled (in shares)	(372,040)	(589,680)	(560,155)
Total options outstanding, end of period (in shares)	7,908,300	8,078,413	7,795,373
Exercisable at end of period (in shares)	3,746,166	2,854,272	2,722,709
Weighted-Average Exercise Price
Total options outstanding, beginning of period (in dollars per share)	$ 26.30	$ 23.24	$ 24.85
Granted (in dollars per share)	30.81	36.01	19.15
Exercised (in dollars per share)	20.02	23.59	15.06
Forfeited and cancelled (in dollars per share)	25.71	23.07	33.99
Total options outstanding, end of period (in dollars per share)	27.21	26.30	23.24
Exercisable at end of period, Weighted-Average Exercise Price (in dollars per share)	$ 25.98	$ 25.02	$ 25.77
Share-based compensation additional disclosures
Options granted during period determined to be invalid		700,000
Tax benefit from stock awards exercised	$ 3	$ 5	$ 2
Aggregate intrinsic value
Aggregate intrinsic value of stock options outstanding	61
Aggregate intrinsic value of stock options exercisable	$ 32
Restricted stock units
Restricted stock unit activity
Total restricted stock units outstanding, beginning of period (in shares)	144,226	107,249	130,040
Granted (in shares)	33,333	69,950
Vested (in shares)	(16,210)	(11,225)	(13,975)
Forfeited and cancelled (in shares)	(9,666)	(21,748)	(8,816)
Total restricted stock units outstanding, end of period (in shares)	151,683	144,226	107,249
Weighted - Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period (in dollars per share)	$ 29.22	$ 27.33	$ 27.78
Granted (in dollars per share)	34.22	32.00
Vested (in dollars per share)	32.61	31.84	31.84
Forfeited and cancelled (in dollars per share)	25.84	27.36	26.70
Total restricted stock units outstanding, end of period (in dollars per share)	$ 30.18	$ 29.22	$ 27.33
Restricted Performance Units
Restricted stock unit activity
Total restricted stock units outstanding, beginning of period (in shares)	74,276	93,274
Total restricted stock units outstanding, end of period (in shares)	64,610	74,276	93,274
Weighted - Average Grant Date Fair Value
Total restricted stock units outstanding, beginning of period (in dollars per share)	$ 26.61	$ 26.66
Total restricted stock units outstanding, end of period (in dollars per share)	$ 26.72	$ 26.61	$ 26.66

Stock-Based Compensation (Details 4) $ in Thousands	12 Months Ended
Stock-Based Compensation (Details 4) $ in Thousands	Dec. 31, 2012 USD ($) shares
EchoStar Awards
Stock-Based Compensation
Total options outstanding, end of period (in shares)	7,908,300
Restricted Performance Units (in shares)	151,683
EchoStar Awards \| Held by EchoStar employees
Stock-Based Compensation
Total options outstanding, end of period (in shares)	6,798,432
Restricted Performance Units (in shares)	106,063
DISH Network Awards
Stock-Based Compensation
Total options outstanding, end of period (in shares)	2,215,313
Restricted Performance Units (in shares)	94,999
DISH Network Awards \| Held by EchoStar employees
Stock-Based Compensation
Total options outstanding, end of period (in shares)	2,215,313
Restricted Performance Units (in shares)	94,999
LTIP 2005
LTIP Terms
Awards vesting period	7 years
Percentage of awards vesting per annum during first four years	10.00%
Percentage of awards vesting per annum after first four years	20.00%
Stock-Based Compensation
Unrecognized compensation expense \| $	$ 19,240
Unrecognized non-cash stock-based compensation expense on vested portion \| $	19,082
LTIP 2005 \| EchoStar Awards \| Held by EchoStar employees
Stock-Based Compensation
Unrecognized compensation expense \| $	2,947
Unrecognized non-cash stock-based compensation expense on vested portion \| $	2,923
LTIP 2005 \| DISH Network Awards \| Held by EchoStar employees
Stock-Based Compensation
Unrecognized compensation expense \| $	16,293
Unrecognized non-cash stock-based compensation expense on vested portion \| $	$ 16,159

Stock-Based Compensation (Details 5) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock-Based Compensation
Allocated share-based compensation expense	$ 14,585	$ 16,064	$ 13,546
Research and development expenses
Stock-Based Compensation
Allocated share-based compensation expense	2,755	2,411	3,579
Selling, general and administrative expenses
Stock-Based Compensation
Allocated share-based compensation expense	11,830	$ 13,653	$ 9,967
Non-Performance Based Stock Awards
Stock-Based Compensation
Unrecognized compensation expense	$ 33,000
Future forfeiture rate (as a percent)	2.40%
Period for recognition of compensation cost	2 years

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Stock-Based Compensation (Details 6) - Stock options - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Minimum
Black-Scholes option valuation model, assumptions
Risk-free interest rate (as a percent)	0.82%	1.08%	1.64%
Volatility factor (as a percent)	40.36%	34.68%	31.00%
Expected term of options	5 years 10 months 24 days	5 years 1 month 6 days	6 years 1 month 6 days
Weighted-average grant-date fair value (in dollars per share)	$ 10.60	$ 8.07	$ 6.44
Maximum
Black-Scholes option valuation model, assumptions
Risk-free interest rate (as a percent)	1.33%	2.57%	2.97%
Volatility factor (as a percent)	41.12%	38.92%	32.73%
Expected term of options	6 years	6 years	6 years 2 months 12 days
Weighted-average grant-date fair value (in dollars per share)	$ 13.70	$ 14.42	$ 9.11

Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2011	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Jun. 08, 2011
Hughes Acquisition
Acquisition
Percentage of issued and outstanding shares acquired					100.00%
Cash to be paid for each issued and outstanding share of common stock, vested stock option, unvested restricted stock unit and unvested stock option of Hughes pursuant to the Hughes Agreement (in dollars per share)					$ 60.70
Maximum liability for the unvested stock options of acquired entity				$ 16,000
Portion of liability accrued for the unvested stock options of acquired entity				$ 12,000
Purchase Price Allocation
Cash					$ 98,900
Marketable investment securities					22,148
Other current assets, net					282,471
Property and equipment					930,426
Goodwill (non-deductible)					504,173
Other intangible assets					420,907
Regulatory authorizations					400,000
Other noncurrent assets					61,463
Current liabilities					(293,029)
Deferred tax liabilities					(220,928)
Long-term liabilities					(22,239)
Noncontrolling interests					(9,679)
Total purchase price					$ 2,174,613
Acquisition related transaction costs	$ 35,000
Supplemental pro forma financial information (Unaudited)
Total revenue		$ 3,226,721	$ 3,387,978
Net income attributable to EchoStar		$ 21,582	$ 109,582
Basic EPS (in dollars per share)		$ 0.25	$ 1.29
Diluted EPS (in dollars per share)		$ 0.25	$ 1.29
Move Networks
Purchase Price Allocation
Other current assets, net			$ 33
In-process research and development			26,482
Property and equipment			7,213
Goodwill (non-deductible)			6,457
Other intangible assets			4,271
Accounts receivable			535
Total purchase price			$ 44,991

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Commitments and Contingencies
2013	$ 744,337
2014	483,511
2015	385,585
2016	260,999
2017	249,783
Thereafter	2,950,050
Total	5,074,265
Long-term debt obligations
Commitments and Contingencies
2013	1,661
2014	207
2015	165
2016	8
Thereafter	2,000,000
Total	2,002,041
Capital lease obligations
Commitments and Contingencies
2013	66,048
2014	72,535
2015	26,269
2016	29,095
2017	32,472
Thereafter	260,039
Total	486,458
Interest expense on long-term debt and capital lease obligations
Commitments and Contingencies
2013	186,475
2014	183,531
2015	175,524
2016	172,704
2017	169,569
Thereafter	441,541
Total	1,329,344
Satellite-related obligations
Commitments and Contingencies
2013	216,511
2014	203,748
2015	168,908
2016	49,494
2017	40,641
Thereafter	240,367
Total	919,669
Operating lease obligations
Commitments and Contingencies
2013	19,196
2014	16,613
2015	13,052
2016	8,031
2017	5,434
Thereafter	8,103
Total	70,429
Purchase and other obligations
Commitments and Contingencies
2013	243,257
2014	2,296
2015	1,667
2016	1,667
2017	1,667
Total	250,554
Payments in connection with acquisitions
Commitments and Contingencies
2013	11,189
2014	4,581
Total	$ 15,770

Commitments and Contingencies (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commitments and Contingencies.
Total rent expense	$ 32	$ 39	$ 25
Unrecognized tax benefits if recognized, could favourably affect our effective tax rate	$ 30	$ 30

Commitments and Contingencies (Details 3)	1 Months Ended	12 Months Ended
Commitments and Contingencies (Details 3)	Mar. 31, 2011 shares	Dec. 31, 2011 shares	Dec. 31, 2012 shares	Feb. 22, 2012 item	Feb. 23, 2011 item
E-Contract Technologies, LLC
Commitment and Contingencies
Number of subsidiaries against which lawsuit was filed \| item				2
Vigilos, LLC
Commitment and Contingencies
Number of subsidiaries against which lawsuit was filed \| item					2
Breach of fiduciary duties
Commitment and Contingencies
Stock option grants attempted (in shares)	1,500,000
Stock option grants (in shares)		800,000
Stock options outstanding (in shares)			800,000

Segment Reporting (Details) $ in Thousands	3 Months Ended								12 Months Ended
Segment Reporting (Details) $ in Thousands	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Segment Reporting
Number of business segments \| item									3
Segment Reporting
Total revenue	$ 786,199	$ 764,721	$ 806,004	$ 764,780	$ 834,209	$ 863,163	$ 584,233	$ 479,826	$ 3,121,704	$ 2,761,431	$ 2,350,369
Capital expenditures									513,005	377,172	196,736
EBITDA									793,898	482,806	517,772
Interest expense, net									(141,853)	(71,772)	(88)
Depreciation and amortization									(457,326)	(385,894)	(228,911)
Net income attributable to noncontrolling interests									(35)	635
Income before income taxes									194,684	25,775	288,773
EchoStar Technologies Business
Segment Reporting
Total revenue									1,660,029	1,780,642	2,070,672
Capital expenditures									69,809	81,420	66,755
EBITDA									110,933	144,753	159,713
Hughes Business
Segment Reporting
Total revenue									1,158,714	676,222
Capital expenditures									292,222	156,768
EBITDA									265,756	167,100
EchoStar Satellite Services Business
Segment Reporting
Total revenue									277,985	278,125	262,022
Capital expenditures									118,998	119,004	120,450
EBITDA									212,549	197,848	183,549
All Other and Eliminations
Segment Reporting
Total revenue									24,976	26,442	17,675
Capital expenditures									31,976	19,980	9,531
EBITDA									$ 204,660	$ (26,895)	$ 174,510

Segment Reporting (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Segment Reporting (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Geographic Information
Long-lived assets	$ 4,030,416				$ 3,922,826				$ 4,030,416	$ 3,922,826
Revenue	786,199	$ 764,721	$ 806,004	$ 764,780	834,209	$ 863,163	$ 584,233	$ 479,826	3,121,704	2,761,431	$ 2,350,369
United States
Geographic Information
Long-lived assets	3,921,385				3,888,283				3,921,385	3,888,283
Revenue									2,403,976	2,229,498	2,010,679
Other
Geographic Information
Long-lived assets	40				3				40	3
Revenue									360,590	316,060	292,222
All other
Geographic Information
Long-lived assets	$ 108,991				$ 34,540				108,991	34,540
Revenue									$ 357,138	$ 215,873	$ 47,468

Segment Reporting (Details 3) $ in Thousands	3 Months Ended								12 Months Ended
Segment Reporting (Details 3) $ in Thousands	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) segment	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Segment Reporting
Number of major customers \| segment									2
Sales to each customer and its percentage of total revenue
Revenue	$ 786,199	$ 764,721	$ 806,004	$ 764,780	$ 834,209	$ 863,163	$ 584,233	$ 479,826	$ 3,121,704	$ 2,761,431	$ 2,350,369
EchoStar Technologies Business
Sales to each customer and its percentage of total revenue
Revenue									1,660,029	1,780,642	2,070,672
Hughes Business
Sales to each customer and its percentage of total revenue
Revenue									1,158,714	676,222
EchoStar Satellite Services Business
Sales to each customer and its percentage of total revenue
Revenue									277,985	278,125	262,022
DISH Network
Sales to each customer and its percentage of total revenue
Revenue									$ 1,543,764	$ 1,654,929	$ 1,938,572
Percentage of total revenue									49.50%	59.90%	82.50%
DISH Network \| EchoStar Technologies Business
Sales to each customer and its percentage of total revenue
Revenue									$ 1,277,038	$ 1,413,940	$ 1,713,983
DISH Network \| Hughes Business
Sales to each customer and its percentage of total revenue
Revenue									34,017	1,854
DISH Network \| EchoStar Satellite Services Business
Sales to each customer and its percentage of total revenue
Revenue									201,300	215,741	208,201
All Other and Elimination
Sales to each customer and its percentage of total revenue
Revenue									31,409	23,394	16,388
Bell TV \| EchoStar Technologies Business
Sales to each customer and its percentage of total revenue
Revenue									$ 222,038	$ 218,329	$ 202,424
Percentage of total revenue									7.10%	7.90%	8.60%
All other
Sales to each customer and its percentage of total revenue
Revenue									$ 1,355,902	$ 888,173	$ 209,373
Percentage of total revenue									43.40%	32.20%	8.90%

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Quarterly Financial Data (Unaudited)
Total revenue	$ 786,199	$ 764,721	$ 806,004	$ 764,780	$ 834,209	$ 863,163	$ 584,233	$ 479,826	$ 3,121,704	$ 2,761,431	$ 2,350,369
Operating income	663	23,880	45,933	29,410	1,903	22,266	45,821	10,848	99,886	80,838	142,325
Net income (loss) attributable to EchoStar	$ 26,224	$ 22,554	$ 35,682	$ 126,588	$ (12,890)	$ (19,117)	$ 18,482	$ 17,164	$ 211,048	$ 3,639	$ 204,358
Basic EPS (in dollars per share)	$ 0.29	$ 0.26	$ 0.41	$ 1.46	$ (0.15)	$ (0.22)	$ 0.21	$ 0.20	$ 2.42	$ 0.04	$ 2.40
Diluted EPS (in dollars per share)	$ 0.28	$ 0.26	$ 0.41	$ 1.45	$ (0.15)	$ (0.22)	$ 0.21	$ 0.19	$ 2.40	$ 0.04	$ 2.40
Nonrecurring dividend from a strategic investment	$ 29,000								$ 46,000
Impairment charges of long-lived assets	$ 33,000				$ 33,000				$ 32,765	$ 32,964

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 944
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-Section S99
-Paragraph 1
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 11
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6515133

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 26
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 7, 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Related Party Transactions (Details) $ in Thousands		1 Months Ended									12 Months Ended
Related Party Transactions (Details) $ in Thousands	Oct. 03, 2012	Nov. 30, 2012	Sep. 30, 2012	Feb. 29, 2012	Jan. 31, 2012	Apr. 30, 2011 USD ($) item	May 31, 2010	Feb. 28, 2010	Jan. 31, 2010	Dec. 31, 2009 USD ($) item	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 item	Dec. 31, 2008 item	Mar. 09, 2012	Apr. 29, 2011 USD ($)	Sep. 30, 2010 USD ($)
Related party transactions
Amount payable to related party											$ 26,960	$ 16,374
Related party joint venture
Amount receivable from related party											281,845	229,852
Amount of equipment and service revenue provided to related party											$ 515,176	496,636	$ 468,399
DISH Digital
Related party transactions
Equity interest in joint venture											33.00%
EchoStar XVI
Related party transactions
Term of renewal option											6 years
Patent Cross-License Agreements
Related party transactions
Maximum aggregate payments required under cross license agreements												10,000
Maximum additional aggregate payments required under cross license agreements if options are exercised												3,000
Sprint Settlement Agreement
Related party transactions
Net payment for resolving all disputed issues											$ 114,000
Hughes Broadband Distribution Agreement
Related party transactions
Agreement term	5 years										5 years
Automatic renewal period											1 year
Required minimum notice for termination of agreement											180 days
DBSD North America Agreement
Related party transactions
Agreement term				1 year
Required minimum notice for termination of agreement											30 days
Term of renewal option											1 year
Number of successive one year renewal options \| item											4
DISH Network \| DISH Digital
Related party transactions
Ownership interest acquired by related party (as a percent)											67.00%
DISH Network \| TiVo vs. Dish Network and Echostar Corporation
Related party transactions
Intellectual property liability contribution																	$ 5,000
Settlement amount						$ 500,000
Related party joint venture
Portion of the $300 million initial settlement agreement payment allocated to EchoStar						10,000
Initial settlement amount paid						$ 300,000
Aggregate of six annual installment amounts between 2012 and 2017																	$ 200,000
Litigation settlement, number of annual installments \| item						6
Estimated percentage of annual future payments payable by EchoStar						5.00%
DISH Network \| Prior receiver agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											60 days
DISH Network \| 2012 Receiver Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											180 days
Automatic renewal period											1 year
DISH Network \| Broadcast Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											60 days
DISH Network \| Broadcast Agreement for Certain Sports Related Programming
Related party transactions
Agreement term							10 years
DISH Network \| EchoStar XVI
Related party transactions
Agreement term from commencement of service date											4 years			10 years
Additional term of renewal option											5 years
Term of renewal option											6 years
DISH Network \| DISH Telesat Agreement
Related party transactions
Agreement term from commencement of service date			10 years
Number of DBS transponders available to receive services \| item											32
DISH Network \| TT&C Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											60 days
DISH Network \| Inverness Lease Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											6 months
DISH Network \| Varick Sublease Agreement
Related party transactions
Agreement term															7 years
DISH Network \| Santa Fe Lease Agreement
Related party transactions
Term of renewal option											1 year
DISH Network \| Gilbert Lease Agreement
Related party transactions
Required minimum notice for termination of agreement											30 days
DISH Network \| Product Support Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											60 days
DISH Network \| DISHOnline.com Services Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											120 days
Agreement term									2 years
Automatic renewal period		1 year
Term of renewal option											1 year
Number of successive one year renewal options \| item											3
DISH Network \| DISH Remote Access Services Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											120 days
Agreement term								5 years
Automatic renewal period											1 year
DISH Network \| SlingService Services Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											120 days
Agreement term								5 years
Automatic renewal period											1 year
DISH Network \| Management Services Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party											180 days
Agreement term					1 year
Automatic renewal period											1 year
Required minimum notice for termination of agreement											30 days
DISH Network \| Satellite capacity leased from Dish Network
Related party transactions
Fees included in Cost of sales-services and other											$ 8,000	22,000	19,000
DISH Network \| RUS Service Implementation Agreement
Related party transactions
Required notice period for termination by the reporting entity											45 days
DISH Network \| DBSD North America Agreement
Related party transactions
Ownership interest acquired by related party (as a percent)																100.00%
DISH Network \| El Paso Lease Agreement
Related party transactions
Number of successive three year renewal options \| item											4
Term of renewal option											3 years
DISH Network \| Professional Services Agreement
Related party transactions
Agreement term					1 year
Automatic renewal period											1 year
Required minimum notice for termination of agreement											60 days
Required minimum notice for termination of individual service											30 days
DISH Network \| QuetzSat-1 Transponder
Related party transactions
Number of DBS transponders currently receiving services \| item															24
Number of DBS transponders currently receiving services subleased back from related party \| item											5
DISH Network \| Remanufactured Receiver Agreement
Related party transactions
Required notice period for termination by the reporting entity											60 days
Purchases from related party											$ 3,500	100	3,100
Telesat Canada \| Nimiq 5 Agreement
Related party transactions
Agreement term														15 years
Number of DBS transponders available to receive services \| item										32				32
SES
Related party transactions
Minimum required notice period for termination of agreement by related party															10 years
Agreement term															10 years
SES \| QuetzSat-1 Lease Agreement
Related party transactions
Number of DBS transponders expected to receive services \| item															32
Hughes Systique Corporation
Related party transactions
Ownership interest in related party (as a percent)											45.00%
Ownership percentage by related party											26.00%
NagraStar
Related party transactions
Ownership interest in related party (as a percent)											50.00%
Purchases from related party											$ 13,024	16,771	18,557
Amount payable to related party											2,694	2,965
Commitments to purchase from NagraStar											7,303	2,731
Dish Mexico
Related party joint venture
Digital set-top boxes and related accessories											58,097	62,964	80,910
Sales of satellite services											13,320	8,520	8,520
Uplink services											9,144	8,137	368
Other services											640
Amount receivable from related party											$ 11,699	8,594
Deluxe
Related party transactions
Ownership interest in related party (as a percent)											50.00%
Related party joint venture
Amount of equipment and service revenue provided to related party											$ 1,600	200
Receivables from related party											$ 800	$ 200
Joint Venture in Taiwan
Related party joint venture
Related Party Transaction, Cash Provided										$ 18,000
Line of credit provided to joint venture										$ 18,000
Impairment of joint venture investment													$ 14,000
Ownership percentage in joint venture not to be sold												5.00%
Blockbuster
Related party transactions
Term of renewal option						1 year
DISH Broadband \| RUS Service Implementation Agreement \| Maximum
Related party transactions
Grants receivable by related party																		$ 14,000

SCHEDULE I - Parent Company Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Current Assets:
Cash and cash equivalents	$ 731,614	$ 614,035	$ 141,814	$ 23,330
Marketable investment securities	815,951	1,082,407
Other current assets	66,201	76,284
Total current assets	2,214,649	2,307,737
Noncurrent Assets:
Restricted cash and marketable investment securities	29,045	24,286
Intangible assets, net	347,496	466,452
Other investment securities	183,211	140,439
Total noncurrent assets	4,385,584	4,236,000
Total assets	6,600,233	6,543,737
Current Liabilities:
Trade accounts payable - DISH Network	26,960	16,374
Accrued expenses and other	142,245	174,828
Total current liabilities	587,325	583,722
Noncurrent Liabilities:
Long-term deferred revenue and other long-term liabilities	68,441	70,818
Total noncurrent liabilities	2,862,681	2,908,389
Total liabilities	3,450,006	3,492,111
Commitments and Contingencies
Stockholders' Equity:
Preferred Stock, $.001 par value, 20,000,000 shares authorized, none issued and outstanding
Additional paid-in capital	3,394,646	3,360,301
Accumulated other comprehensive income	18,752	165,771
Accumulated deficit	(174,439)	(385,487)
Treasury stock, at cost	(98,162)	(98,162)
Total EchoStar stockholders' equity	3,140,890	3,042,516
Total liabilities and stockholders' equity	$ 6,600,233	$ 6,543,737
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Class A common stock
Stockholders' Equity:
Common stock	$ 45	$ 45
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	1,600,000,000	1,600,000,000
Common stock, shares issued	45,449,362	44,500,440
Common stock, shares outstanding	39,917,044	38,968,122
Class B common stock
Stockholders' Equity:
Common stock	$ 48	$ 48
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	47,687,039	47,687,039
Common stock, shares outstanding	47,687,039	47,687,039
Class C common stock
Stockholders' Equity:
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0
Class D common stock
Stockholders' Equity:
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0
Echostar Corporation
Current Assets:
Cash and cash equivalents	$ 471,820	$ 433,110	$ 100,502
Marketable investment securities	773,529	821,325
Other current assets	16,678
Total current assets	1,262,027	1,254,435
Noncurrent Assets:
Investments in consolidated subsidiaries, including intercompany balances	1,819,699	1,720,591
Restricted cash and marketable investment securities	979	746
Deferred tax assets	112,619	7,206
Intangible assets, net	56,113	73,009
Other investment securities	54,324	24,257
Total noncurrent assets	2,043,734	1,825,809
Total assets	3,305,761	3,080,244
Current Liabilities:
Trade accounts payable - DISH Network	70
Accrued expenses and other	159,177	37,728
Deferred tax liabilities	3,712
Total current liabilities	162,959	37,728
Noncurrent Liabilities:
Long-term deferred revenue and other long-term liabilities	1,912
Total noncurrent liabilities	1,912
Total liabilities	164,871	37,728
Stockholders' Equity:
Preferred Stock, $.001 par value, 20,000,000 shares authorized, none issued and outstanding
Additional paid-in capital	3,394,646	3,360,301
Accumulated other comprehensive income	18,752	165,771
Accumulated deficit	(174,439)	(385,487)
Treasury stock, at cost	(98,162)	(98,162)
Total EchoStar stockholders' equity	3,140,890	3,042,516
Total liabilities and stockholders' equity	$ 3,305,761	$ 3,080,244
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares authorized	20,000,000	20,000,000
Common stock, par value (in dollars per share)		$ 0.001
Common stock, shares authorized		1,600,000,000
Echostar Corporation \| Class A common stock
Stockholders' Equity:
Common stock	$ 45	$ 45
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	1,600,000,000	1,600,000,000
Common stock, shares issued	45,449,362	44,500,440
Common stock, shares outstanding	39,917,044	38,968,122
Echostar Corporation \| Class B common stock
Stockholders' Equity:
Common stock	$ 48	$ 48
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	47,687,039	47,687,039
Common stock, shares outstanding	47,687,039	47,687,039
Echostar Corporation \| Class C common stock
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Echostar Corporation \| Class D common stock
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000

SCHEDULE I - Parent Company Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Costs and Expenses:
Selling, general and administrative expenses									$ 367,816	$ 288,575	$ 128,366
Depreciation and amortization									457,326	385,894	228,911
Total costs and expenses									3,021,818	2,680,593	2,208,044
Operating income	$ 663	$ 23,880	$ 45,933	$ 29,410	$ 1,903	$ 22,266	$ 45,821	$ 10,848	99,886	80,838	142,325
Other Income (Expense):
Interest income									11,176	10,821	14,472
Realized gains on marketable investment securities and other investments									177,558	13,666	2,923
Gains on investments accounted for at fair value, net										15,871	144,473
Equity in earnings (losses) of unconsolidated affiliates									(438)	11,860	(2,813)
Other, net									59,531	(24,688)	1,953
Total other income (expense), net									94,798	(55,063)	146,448
Income tax benefit (provision), net									16,329	(21,501)	(84,415)
Net income									211,013	4,274	204,358
Comprehensive Income (Loss):
Net income									211,013	4,274	204,358
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									(2,501)	(15,298)	927
Unrealized holding gains (losses) on available-for-sale securities and other									30,799	(1,276)	141,161
Recognition of previously unrealized gains on available-for-sale securities in net income									(175,223)	(6,637)	(30,226)
Total other comprehensive income (loss), net of tax									(146,925)	(23,211)	111,862
Comprehensive income (loss)									64,088	(18,937)	$ 316,220
Echostar Corporation
Costs and Expenses:
Selling, general and administrative expenses									1,083	1,762
Depreciation and amortization									16,965	15,982
Total costs and expenses									18,048	17,744
Operating income									(18,048)	(17,744)
Other Income (Expense):
Interest income									8,874	7,105
Realized gains on marketable investment securities and other investments									162,257	6,518
Gains on investments accounted for at fair value, net										15,871
Equity in earnings (losses) of unconsolidated affiliates									(7,224)	3,325
Other, net									46,026
Total other income (expense), net									209,933	32,819
Income (loss) before income taxes and equity in earnings (losses) of consolidated subsidiaries, net									191,885	15,075
Equity in earnings (losses) of consolidated subsidiaries, net									16,033	(2,010)
Income tax benefit (provision), net									3,130	(9,426)
Net income									211,048	3,639
Comprehensive Income (Loss):
Net income									211,048	3,639
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									(2,595)	(14,095)
Unrealized holding gains (losses) on available-for-sale securities and other									30,799	(1,276)
Recognition of previously unrealized gains on available-for-sale securities in net income									(175,223)	(6,637)
Total other comprehensive income (loss), net of tax									(147,019)	(22,008)
Comprehensive income (loss)									$ 64,029	$ (18,369)

SCHEDULE I - Parent Company Information (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash Flows From Operating Activities:
Net income	$ 211,013	$ 4,274	$ 204,358
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation and amortization	457,326	385,894	228,911
Equity in losses (earnings) of unconsolidated affiliates	438	(11,860)	2,813
Realized gains on marketable investment securities and other investments	(177,558)	(13,666)	(2,923)
Gains on investments accounted for at fair value, net		(15,871)	(144,473)
Deferred tax benefit	(1,075)	(8,974)	103,569
Other, net	14,610	2,171	(3,067)
Change in noncurrent assets and noncurrent liabilities, net	(42,302)	2,058	19,715
Net cash flows from operating activities	505,149	447,018	404,015
Cash Flows From Investing Activities:
Purchases of marketable investment securities	(971,154)	(2,051,444)	(2,300,631)
Sales and maturities of marketable investment securities	1,248,748	1,981,197	2,253,819
Distribution received from investments in affiliates	7,500
Change in restricted cash and marketable investment securities	(4,759)	(1,624)	577
Purchase of strategic investment securites	(2,608)	(73,047)	(69,072)
Proceeds from sale of strategic investments		712,935	15,609
Other, net	(13,026)	(3,177)	(46)
Net cash flows from investing activities	(346,781)	(1,888,045)	(238,558)
Cash Flows From Financing Activities:
Net proceeds from Class A common stock options exercised and issued under the Employee Stock Purchase Plan	15,398	28,718	4,014
Other	(764)	2,147	(655)
Net cash flows from financing activities	(43,976)	1,913,547	(46,973)
Net increase in cash and cash equivalents	117,579	472,221	118,484
Cash and cash equivalents, beginning of period	614,035	141,814	23,330
Cash and cash equivalents, end of period	731,614	614,035	141,814
Echostar Corporation
Cash Flows From Operating Activities:
Net income	211,048	3,639
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation and amortization	16,965	15,982
Equity in losses (earnings) of unconsolidated affiliates	7,224	(3,325)
Equity in losses (earnings) of consolidated subsidiaries, net	(16,033)	2,010
Realized gains on marketable investment securities and other investments	(162,257)	(6,518)
Gains on investments accounted for at fair value, net		(15,871)
Deferred tax benefit	(95,982)	(49,353)
Other, net	16,893	10,173
Change in noncurrent assets and noncurrent liabilities, net	1,912
Changes in current assets and current liabilities, net	101,434	119,472
Net cash flows from operating activities	81,204	76,209
Cash Flows From Investing Activities:
Purchases of marketable investment securities	(878,427)	(1,746,577)
Sales and maturities of marketable investment securities	931,317	1,470,904
Contributions to subsidiaries and affiliates, net	(118,049)	(135,060)
Distribution received from investments in affiliates	7,500
Change in restricted cash and marketable investment securities	(233)	105
Purchase of strategic investment securites		(59,475)
Proceeds from sale of strategic investments		697,498
Other, net		(1,596)
Net cash flows from investing activities	(57,892)	225,799
Cash Flows From Financing Activities:
Net proceeds from Class A common stock options exercised and issued under the Employee Stock Purchase Plan	15,398	28,718
Other		1,882
Net cash flows from financing activities	15,398	30,600
Net increase in cash and cash equivalents	38,710	332,608
Cash and cash equivalents, beginning of period	433,110	100,502
Cash and cash equivalents, end of period	$ 471,820	$ 433,110	$ 100,502

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowance for doubtful accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Changes in valuation and qualifying accounts
Balance at Beginning of Year	$ 18,484	$ 7,644	$ 5,605
Charged to Costs and Expenses	27,099	18,779	3,672
Deductions	(28,689)	(7,939)	(1,633)
Balance at End of Year	$ 16,894	$ 18,484	$ 7,644