0001415404-18-000034 | 10-Q | XBRL Viewer

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2018	Oct. 31, 2018
Entity Registrant Name	EchoStar CORP
Entity Central Index Key	0001415404
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Entity Emerging Growth Company	false
Entity Small Business	false
Class A common stock
Entity Common Stock, Shares Outstanding		48,548,092
Class B common stock
Entity Common Stock, Shares Outstanding		47,687,039

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 1,597,295	$ 2,431,456
Marketable investment securities, at fair value	1,842,875	814,161
Trade accounts receivable and contract assets, net (Note 3)	217,524	196,840
Trade accounts receivable - DISH Network	11,065	43,295
Inventory	70,061	83,595
Prepaids and deposits	56,149	54,533
Other current assets	17,222	91,671
Total current assets	3,812,191	3,715,551
Noncurrent assets:
Property and equipment, net	3,442,537	3,465,471
Regulatory authorizations, net	525,595	536,936
Goodwill	504,173	504,173
Other intangible assets, net	47,912	58,955
Investments in unconsolidated entities	160,669	161,427
Other receivables - DISH Network	94,503	92,687
Other noncurrent assets, net	262,866	214,814
Total noncurrent assets	5,038,255	5,034,463
Total assets	8,850,446	8,750,014
Current liabilities:
Trade accounts payable	119,235	108,406
Trade accounts payable - DISH Network	1,411	4,753
Current portion of long-term debt and capital lease obligations	1,030,088	40,631
Contract liabilities	74,135	65,959
Accrued interest	57,589	47,616
Accrued compensation	41,341	47,756
Accrued taxes	16,681	16,122
Accrued expenses and other	72,464	82,647
Total current liabilities	1,412,944	413,890
Noncurrent liabilities:
Long-term debt and capital lease obligations, net	2,582,819	3,594,213
Deferred tax liabilities, net	471,259	436,023
Other noncurrent liabilities	124,694	128,503
Total noncurrent liabilities	3,178,772	4,158,739
Total liabilities	4,591,716	4,572,629
Commitments and contingencies (Note 15)
Stockholders’ equity:
Preferred Stock	0	0
Additional paid-in capital	3,694,682	3,669,461
Accumulated other comprehensive loss	(160,947)	(130,154)
Accumulated earnings	808,330	721,316
Treasury stock, at cost	(98,162)	(98,162)
Total EchoStar Corporation stockholders’ equity	4,244,005	4,162,563
Other noncontrolling interests	14,725	14,822
Total stockholders’ equity	4,258,730	4,177,385
Total liabilities and stockholders’ equity	8,850,446	8,750,014
Class A common stock
Stockholders’ equity:
Common stock	54	54
Class B convertible common stock
Stockholders’ equity:
Common stock	48	48
Class C convertible common stock
Stockholders’ equity:
Common stock	0	0
Class D common stock
Stockholders’ equity:
Common stock	$ 0	$ 0

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	4,000,000,000	4,000,000,000
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)	54,080,228	53,663,859
Common stock, shares outstanding (in shares)	48,547,910	48,131,541
Class B convertible 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 convertible 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
Preferred stock
Preferred stock
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue:
Total revenue	$ 532,953	$ 481,233	$ 1,560,702	$ 1,379,460
Costs and expenses:
Selling, general and administrative expenses	107,490	91,003	313,839	263,820
Research and development expenses	6,544	8,302	20,328	23,444
Depreciation and amortization	150,555	134,822	444,558	379,939
Total costs and expenses	462,918	424,819	1,357,892	1,225,505
Operating income	70,035	56,414	202,810	153,955
Other income (expense):
Interest income	21,349	12,012	56,237	30,342
Interest expense, net of amounts capitalized	(62,086)	(55,646)	(186,371)	(156,498)
Gains and losses on investments, net	4,693	20,090	33,426	30,664
Equity in earnings (losses) of unconsolidated affiliates, net	416	4,381	(2,651)	15,620
Other, net	(5,069)	4,686	(5,201)	8,211
Total other income (expense), net	(40,697)	(14,477)	(104,560)	(71,661)
Income from continuing operations before income taxes	29,338	41,937	98,250	82,294
Income tax provision, net	(12,836)	(6,082)	(25,235)	(9,073)
Net income from continuing operations	16,502	35,855	73,015	73,221
Net income (loss) from discontinued operations	0	(654)	0	6,454
Net income	16,502	35,201	73,015	79,675
Less: Net income attributable to noncontrolling interests	450	532	1,292	351
Net income attributable to EchoStar Corporation	16,052	34,669	71,723	79,324
Less: Net loss attributable to Hughes Retail Preferred Tracking Stock (Note 1)	0	0	0	(1,209)
Net income attributable to EchoStar Corporation common stock	$ 16,052	$ 34,669	$ 71,723	$ 80,533
Earnings Per Share, Basic [Abstract]
Continuing operations (in dollars per share)	$ 0.17	$ 0.37	$ 0.75	$ 0.78
Total basic earnings per share (in dollars per share)	0.17	0.36	0.75	0.84
Earnings Per Share, Diluted [Abstract]
Continuing operations (in dollars per share)	0.17	0.36	0.74	0.77
Total diluted earnings per share (in dollars per share)	$ 0.17	$ 0.36	$ 0.74	$ 0.83
Service [Member]
Revenue:
Total revenue	$ 388,248	$ 310,973	$ 1,118,733	$ 865,817
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	152,011	143,048	451,913	416,463
Product [Member]
Revenue:
Total revenue	56,846	59,125	150,134	173,819
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	46,318	47,644	127,254	141,839
DISH Network \| Service [Member]
Revenue:
Total revenue	$ 87,859	$ 111,135	$ 291,835	$ 339,824

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 16,502	$ 35,201	$ 73,015	$ 79,675
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(7,405)	9,373	(42,540)	33,162
Unrealized gains (losses) on available-for-sale securities and other	(120)	(12,037)	(105)	2,369
Realized gains on available-for-sale securities	(1)	0	(4)	(2,758)
Other-than-temporary impairment loss on available-for-sale securities	0	0	0	3,298
Total other comprehensive income (loss), net of tax	(7,526)	(2,664)	(42,649)	36,071
Comprehensive income	8,976	32,537	30,366	115,746
Less: Comprehensive income (loss) attributable to noncontrolling interests	(140)	532	(97)	351
Comprehensive income attributable to EchoStar Corporation	$ 9,116	$ 32,005	$ 30,463	$ 115,395

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Class A and B Common Stock	Hughes Retail Preferred Tracking Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings	Treasury Stock	Noncontrolling Interest in HSS Tracking Stock	Other Noncontrolling Interests
Beginning balance at Dec. 31, 2016	$ 4,006,805	$ 100	$ 6	$ 3,828,677	$ (124,803)	$ 314,247	$ (98,162)	$ 73,910	$ 12,830
Cumulative Effect on Retained Earnings, Net of Tax	14,508					14,508
Ending balance at Jan. 01, 2017	4,021,313	100	6	3,828,677	(124,803)	328,755	(98,162)	73,910	12,830
Beginning balance at Dec. 31, 2016	4,006,805	100	6	3,828,677	(124,803)	314,247	(98,162)	73,910	12,830
Exercise of stock options	34,106	2		34,104
Employee benefits	11,200			11,200
Employee Stock Purchase Plan	6,938			6,938
Stock-based compensation	7,169			7,169
Reacquisition and retirement of Tracking Stock pursuant to Share Exchange Agreement (Note 1)	(300,076)		(6)	(226,815)				(73,255)
R&D tax credits utilized by DISH Network	(577)			(577)
Other comprehensive loss	36,071				36,071
Net income	79,675					79,324		(655)	1,006
Ending balance at Sep. 30, 2017	3,895,819	102	0	3,660,696	(88,732)	408,079	(98,162)	0	13,836
Beginning balance at Jun. 30, 2017	3,856,724	101		3,654,139	(86,068)	373,410	(98,162)		13,304
Exercise of stock options	1,156	1		1,155
Employee Stock Purchase Plan	2,398			2,398
Stock-based compensation	3,261			3,261
R&D tax credits utilized by DISH Network	(257)			(257)
Other comprehensive loss	(2,664)				(2,664)
Net income	35,201					34,669			532
Ending balance at Sep. 30, 2017	3,895,819	102	0	3,660,696	(88,732)	408,079	(98,162)	0	13,836
Beginning balance at Dec. 31, 2017	4,177,385	102	0	3,669,461	(130,154)	721,316	(98,162)	0	14,822
Cumulative Effect on Retained Earnings, Net of Tax	25,125				10,467	14,658
Ending balance at Jan. 01, 2018	4,202,510	102	0	3,669,461	(119,687)	735,974	(98,162)	0	14,822
Beginning balance at Dec. 31, 2017	4,177,385	102	0	3,669,461	(130,154)	721,316	(98,162)	0	14,822
Exercise of stock options	4,405			4,405
Employee benefits	7,605			7,605
Employee Stock Purchase Plan	7,428			7,428
Stock-based compensation	7,771			7,771
R&D tax credits utilized by DISH Network	(1,859)			(1,859)
Other comprehensive loss	(42,649)				(41,260)				(1,389)
Net income	73,015					71,723			1,292
Other	504			(129)	0	633
Ending balance at Sep. 30, 2018	4,258,730	102	0	3,694,682	(160,947)	808,330	(98,162)	0	14,725
Beginning balance at Jun. 30, 2018	4,244,252	102		3,689,180	(154,011)	792,278	(98,162)		14,865
Exercise of stock options	360			360
Employee Stock Purchase Plan	2,542			2,542
Stock-based compensation	2,661			2,661
R&D tax credits utilized by DISH Network	(61)			(61)
Other comprehensive loss	(7,526)				(6,936)				(590)
Net income	16,502					16,052			450
Ending balance at Sep. 30, 2018	$ 4,258,730	$ 102	$ 0	$ 3,694,682	$ (160,947)	$ 808,330	$ (98,162)	$ 0	$ 14,725

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income	$ 73,015	$ 79,675
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation and amortization	444,558	391,598
Equity in (earnings) losses of unconsolidated affiliates, net	2,651	(14,461)
Amortization of debt issuance costs	5,910	5,479
Gains and losses on investments, net	(33,524)	(30,664)
Stock-based compensation	7,771	7,169
Deferred tax provision	22,357	7,924
Dividends received from unconsolidated entity	5,000	15,000
Proceeds from sale of trading securities	0	8,922
Changes in current assets and current liabilities, net:
Trade accounts receivable, net	(35,811)	5,088
Trade accounts receivable - DISH Network	32,323	225,963
Inventory	10,667	(26,231)
Other current assets	(5,569)	(11,392)
Trade accounts payable	2,536	(64,553)
Trade accounts payable - DISH Network	(3,342)	2,534
Accrued expenses and other	19,450	13,268
Changes in noncurrent assets and noncurrent liabilities, net	(16,123)	(23,474)
Other, net	12,043	91
Net cash flows from operating activities	543,912	591,936
Cash flows from investing activities:
Purchases of marketable investment securities	(2,323,090)	(319,912)
Sales and maturities of marketable investment securities	1,331,225	375,890
Expenditures for property and equipment	(415,253)	(422,661)
Refunds and other receipts related to property and equipment	77,524	0
Sale of investment in unconsolidated entity	1,558	17,781
Expenditures for externally marketed software	(24,568)	(25,447)
Other	(991)	0
Net cash flows from investing activities	(1,353,595)	(374,349)
Cash flows from financing activities:
Repayment of debt and capital lease obligations	(27,764)	(26,394)
Net proceeds from Class A common stock options exercised	4,424	33,156
Net proceeds from Class A common stock issued under the Employee Stock Purchase Plan	7,428	6,938
Cash exchanged for Tracking Stock (Note 1)	0	(651)
Repayment of in-orbit incentive obligations	(4,601)	(4,583)
Other, net	(530)	201
Net cash flows from financing activities	(21,043)	8,667
Effect of exchange rates on cash and cash equivalents	(3,449)	1,014
Net increase (decrease) in cash and cash equivalents, including restricted amounts	(834,175)	227,268
Cash and cash equivalents, including restricted amounts, beginning of period	2,432,249	2,571,866
Cash and cash equivalents, including restricted amounts, end of period	1,598,074	2,799,134
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	170,303	137,955
Cash paid for income taxes	$ 3,369	$ 10,071

Organization and Business Activities

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Business Activities

ORGANIZATION AND BUSINESS ACTIVITIES

Principal Business

EchoStar Corporation (which, 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. We are a global provider of broadband satellite technologies, broadband internet services for home and small office customers, satellite operations and satellite services. We also deliver innovative network technologies, managed services and various communications solutions for aeronautical, enterprise and government customers. Our Class A common stock is publicly traded on the Nasdaq Global Select Market under the symbol “SATS.”

We primarily operate in the following two business segments:

•

Hughes — which provides broadband satellite technologies and broadband internet services to domestic and international home and small office customers and broadband network technologies, managed services, equipment, hardware, satellite services and communication solutions to domestic and international consumers and aeronautical, enterprise and government customers. The Hughes segment also designs, provides and installs gateway and terminal equipment to customers for other satellite systems. In addition, our Hughes segment designs, develops, constructs and provides telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and our enterprise customers.

•

EchoStar Satellite Services (“ESS”) — which uses certain of our owned and leased in-orbit satellites and related licenses to provide satellite operations and satellite services on a full-time and/or occasional-use basis primarily to DISH Network, Dish Mexico, S. de R.L. de C.V., a joint venture we entered into in 2008 (“Dish Mexico”), U.S. government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers.

Our operations also include various corporate departments (primarily Executive, Treasury, Strategic Development, Human Resources, IT, Finance, Real Estate, Accounting and Legal) and other activities that have not been assigned to our operating segments such as costs incurred in certain satellite development programs and other business development activities, and gains or losses from certain of our investments. These activities, costs and income, as well as eliminations of intersegment transactions, are accounted for in Corporate and Other in our segment reporting.

EchoStar Corporation and DISH Network Corporation (“DISH”) have operated as separate publicly-traded companies since DISH Network completed its distribution to us in 2008 of its digital set-top box business, certain infrastructure, and other assets and related liabilities, including certain satellites, uplink and satellite transmission assets and real estate (the “Spin-off”). A substantial majority of the voting power of the shares of each of EchoStar Corporation and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established by Mr. Ergen for the benefit of his family.

On January 31, 2017, EchoStar Corporation and certain of our subsidiaries entered into a Share Exchange Agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries. Pursuant to the Share Exchange Agreement, on February 28, 2017, among other things, we received all of the shares of the Hughes Retail Preferred Tracking Stock issued by EchoStar Corporation (the “EchoStar Tracking Stock”) and the Hughes Retail Preferred Tracking Stock issued by our subsidiary Hughes Satellite Systems Corporation (“HSS”) (the “HSS Tracking Stock”, together with the EchoStar Tracking Stock, the “Tracking Stock”) in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our former EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). The EchoStar Technologies businesses designed, developed and distributed secure end-to-end video technology solutions including digital set-top boxes and related products and technology, primarily for satellite TV service providers and telecommunication companies, and provided digital broadcast operations, including satellite uplinking/downlinking, transmission services, signal processing, conditional

access management and other services. The Tracking Stock tracked the economic performance of the residential retail satellite broadband business of our Hughes segment, including certain operations, assets and liabilities attributed to such business (collectively, the “Hughes Retail Group”), and represented an aggregate 80.0% economic interest in the Hughes Retail Group. Following the consummation of the Share Exchange, we no longer operate the EchoStar Technologies businesses, the Tracking Stock was retired and is no longer outstanding, and all agreements, arrangements and policy statements with respect to the Tracking Stock terminated. As a result of the Share Exchange, the operating results of the EchoStar Technologies businesses have been presented as discontinued operations and as such, have been excluded from continuing operations and segment results for all periods presented in our accompanying condensed consolidated financial statements. See Note 4 for further discussion of our discontinued operations.

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2017.

Principles of Consolidation

We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities where we are the primary beneficiary. We are deemed to have a controlling financial interest in other entities when we own more than 50% of the outstanding voting shares and other shareholders do not have substantive rights to participate in management. For entities we control but do not wholly own, we record a noncontrolling interest within stockholders’ equity for the portion of the entity’s equity attributed to the noncontrolling ownership interests. Prior to consummation of the Share Exchange, noncontrolling interests consisted primarily of the HSS Tracking Stock owned by DISH Network as described in Notes 1 and 4. All significant intercompany balances and transactions have been eliminated in consolidation.

Reclassification

Certain prior period amounts have been reclassified to conform with the current period presentation.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheets, the reported amounts of revenue and expense for each reporting period and certain information disclosed in the notes to our financial statements. Estimates are used in accounting for, among other things, (i) amortization periods for deferred contract acquisition costs, (ii) inputs used to recognize revenue over time, (iii) allowances for doubtful accounts, (iv) warranty obligations, (v) self-insurance obligations, (vi) deferred taxes and related valuation allowances, (vii) uncertain tax positions, (viii) loss contingencies, (ix) fair value of financial instruments, (x) fair value of stock-based compensation awards, (xi) fair value of assets and liabilities acquired in business combinations, (xii) lease classifications, (xiii) asset impairment testing and (xiv) useful lives and methods for depreciation and amortization of long-lived assets.

We base our estimates and assumptions on historical experience, observable market inputs 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 financial statements. Additionally, changing economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. We review our estimates and assumptions periodically and the effects of revisions thereto are reflected in the period they occur or prospectively if the revised estimate affects future periods.

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 utilize the highest level of inputs available according to 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 characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability.

Fair values of our marketable investment securities are based on a variety of observable market inputs. For our investments in publicly traded equity securities and U.S. government securities, fair value ordinarily is determined based on Level 1 measurements that reflect quoted prices for identical securities in active markets. Fair values of our investments in other marketable debt securities are generally based on Level 2 measurements, as the markets for such debt securities are less active. We consider trades of identical debt securities on or near the measurement date as a strong indication of fair value and matrix pricing techniques that consider par value, coupon rate, credit quality, maturity and other relevant features may also be used to determine fair value of our investments in marketable debt securities. Fair values for our outstanding debt (see Note 12) are based on quoted market prices in less active markets and are categorized as Level 2 measurements. Additionally, we use fair value measurements from time to time in connection with asset 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.

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 for each of the nine-month periods ended September 30, 2018 and 2017.

As of September 30, 2018 and December 31, 2017, the carrying amounts of our cash and cash equivalents, trade and other receivables, net of allowance for doubtful accounts, accounts payable and accrued liabilities were equal to or approximated their fair value due to their short-term nature or proximity to current market rates.

Revenue Recognition

Overview

We account for our sales and services revenue in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (“Topic 606”), which we adopted on January 1, 2018, using the modified retrospective approach to contracts not completed as of the adoption date. Topic 606 provides a five-step revenue recognition model that we apply to our customer contracts. Under this model we (i) identify the contract with the customer, (ii) identify our performance obligations in the contract, (iii) determine the transaction price for the contract, (iv) allocate the transaction price to our performance obligations and (v) recognize revenue when or as we satisfy our performance obligations.

Revenue is recognized upon transfer of control of the promised goods or our performance of the services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts that may include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations.

Additionally, a significant portion of our revenue is derived from leases of property and equipment that is reported in Services and other revenue - other and Services and other revenue - DISH Network in our Condensed Consolidated Statements of Operations. Certain of our customer contracts contain embedded equipment leases, which we separate from non-lease components of the contract based on the relative standalone selling prices of the lease and non-lease components.

Hughes

Our Hughes segment provides various communication and networking services to consumer and enterprise customers in both domestic and international markets. Our service contracts typically obligate us to provide substantially the same services on a recurring basis in exchange for fixed recurring fees over the term of the contract. We satisfy such performance obligations over time and generally recognize revenue ratably as services are rendered over the service period. Certain of our contracts with service obligations provide for fees based on usage, capacity or volume. We satisfy these performance obligations and generally recognize the related revenue at the point in time or over the period when the services are rendered. Our Hughes segment also sells and leases communications equipment to its customers. Revenue from equipment sales generally is recognized upon shipment of the equipment. Our equipment sales contracts typically include standard product warranties, but generally do not provide for returns or refunds. Revenue for extended warranties is generally recognized ratably over the extended warranty period. For contracts with multiple performance obligations, we typically allocate the contract’s transaction price to each performance obligation based on their relative standalone selling prices. When the standalone selling price is not observable, our primary method used to estimate standalone selling price is the expected cost plus a margin. Our contracts generally require customer payments to be made at or shortly after the time we transfer control of goods or perform the services.

In addition to equipment and service offerings, our Hughes segment also enters into long-term contracts to design, develop, construct and install complex telecommunication networks to customers in its enterprise and mobile satellite systems markets. Revenue from such contracts is generally recognized over time at a measure of progress that depicts the transfer of control of the goods or services to the customer. Depending on the nature of the arrangement, we measure progress toward contract completion using an appropriate input method or output method. Under the input method, we recognize the transaction price as revenue based on the ratio of costs incurred to estimated total costs at completion. Under the output method, revenue and cost of sales are recognized as products are delivered based on the expected profit for the entire agreement. Profit margins on long-term contracts generally are based on estimates of revenue and costs at completion. We review and revise our estimates periodically and recognize related adjustments in the period in which the revisions are made. Estimated losses on contracts are recorded in the period in which they are identified. We generally receive interim payments as work progresses, although for some contracts, we may be entitled to receive an advance payment.

ESS

Our ESS segment provides satellite operations through leasing arrangements and satellite services on a full-time and/or occasional-use basis to DISH Network and Dish Mexico, as well as government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers. Our ESS segment also provides telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and technical consulting services that are billed by the hour. Generally, our service contracts with customers contain a single performance obligation and therefore there is no need to allocate the transaction price. We transfer control and recognize revenue for satellite services at the point in time or over the period when the services are rendered.

Other

Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue.

Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost after control over a product has transferred to the customer and are included in Cost of sales - equipment at the time of shipment.

Contract Balances

Trade Accounts Receivable

Trade accounts receivable includes amounts billed and currently due from customers and represents our unconditional rights to consideration arising from our performance under our customer contracts. Trade accounts receivable also includes amounts due from customers under our leasing arrangements. We make ongoing estimates relating to the collectibility of our trade accounts receivable and maintain an allowance for estimated losses resulting from the inability of our customers to make the required payments. In determining the amount of the allowance, we consider historical levels of credit losses and make judgments about the creditworthiness of our customers based on ongoing credit evaluations. Past due trade accounts receivable balances are written off when our internal collection efforts have been unsuccessful. Bad debt expense related to our trade accounts receivable and other contract assets is included in Selling, general and administrative expenses in our Condensed Consolidated Statements of Operations.

Contract Assets and Contract Liabilities

Contract assets represent revenue that we have recognized in advance of billing the customer and are included in Trade accounts receivable and contract assets, net or Other noncurrent assets, net in our Condensed Consolidated Balance Sheets based on the expected timing of customer payment. Our contract assets include amounts that we referred to as Contracts in Process in prior periods. Our contract assets typically relate to our long-term contracts where we recognize revenue using the cost-based input method and the revenue recognized exceeds the amount billed to the customer.

Contract liabilities consist of advance payments and billings in excess of revenue recognized under customer contracts and are included in Contract liabilities or Other noncurrent liabilities in our Condensed Consolidated Balance Sheets based on the timing of when we expect to recognize revenue. Contract liabilities include amounts that we referred to as deferred revenue in prior periods. We recognize contract liabilities as revenue after all revenue recognition criteria have been met.

Contract Acquisition and Fulfillment Costs

Contract Acquisition Costs

Our contract acquisition costs represent incremental direct costs of obtaining a contract and consist primarily of sales incentives paid to employees and third-party representatives. When we determine that our contract acquisition costs are recoverable, we defer and amortize the costs over the contract term, or over the estimated life of the customer relationship if anticipated renewals are expected and the incentives payable upon renewal are not commensurate with the initial incentive. We amortize contract acquisition costs in proportion to the revenue to which the costs relate. We expense sales incentives as incurred if the expected amortization period is one year or less. Unamortized contract acquisition costs are included in Other noncurrent assets, net in our Condensed Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in our Condensed Consolidated Statements of Operations.

Contract Fulfillment Costs

We recognize costs to fulfill a contract as an asset when the costs relate directly to a specific contract, the costs generate or enhance our resources that will be used in satisfying future performance obligations and the costs are expected to be recovered. We may incur such costs on certain contracts that require initial setup activities in advance of the transfer of goods or services to the customer. We amortize these costs in proportion to the revenue to which the costs relate. Unamortized contract fulfillment costs are included in Other noncurrent assets, net in our Condensed Consolidated Balance Sheets and related amortization expense is included in Cost of sales - services and other in our Condensed Consolidated Statements of Operations.

Capitalized Software Costs

Internal-Use Software

Costs related to the procurement and development of software for internal-use are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Capitalized costs of internal-use software are included in Property and equipment, net in our Condensed Consolidated Balance Sheets.

Externally Marketed Software

Costs related to the procurement and development of software for externally marketed software are capitalized and amortized using the straight-line method over the estimated useful life of the software, not in excess of five years. Capitalized costs of externally marketed software are included in Other noncurrent assets, net in our Condensed Consolidated Balance Sheets. Externally marketed software generally is installed in the equipment we sell to customers. We conduct software program reviews for externally marketed capitalized software costs at least annually, or as events and circumstances warrant such a review, to determine if capitalized software development costs are recoverable and to ensure that costs associated with programs that are no longer generating revenue are expensed.

Marketable Investment Securities

Our marketable investment securities portfolio consists of investments in debt and equity instruments with readily determinable fair values.

Debt Securities

We classify all of our debt securities as available for sale based on our investment strategy for the securities. Generally, we recognize periodic changes in the difference between fair value and amortized cost in Unrealized gains (losses) on available-for-sale securities and other in our Condensed Consolidated Statements of Comprehensive Income (Loss).

Realized gains and losses upon sales of debt securities are reclassified from other comprehensive income (loss) and recognized on the trade date in Gains and losses on investments, net in our Condensed Consolidated Statements of Operations. We use the first-in, first-out method to determine the cost basis on sales of debt securities. Interest income from debt securities is reported in Interest income in our Condensed Consolidated Statements of Operations. We could realize proceeds from certain investments prior to their contractual maturity if we actually sell these securities before such maturity.

We evaluate our available-for-sale debt securities portfolio periodically to determine whether declines in the fair value of these securities are other than temporary. Our evaluation considers, among other things, the length of time and the extent to which the fair value of such security has been lower than amortized cost, market and company-specific factors related to the security and our intent and ability to hold the investment to maturity or when it recovers its value. We generally consider a decline to be other than temporary when: (i) we intend to sell the security, (ii) it is more likely than not that we will be required to sell the security before maturity or when it recovers its value, or (iii) we do not expect to recover the amortized cost of the security at maturity. Declines in the fair value of available-for-sale debt securities that are determined to be other than temporary are reclassified from other comprehensive income (loss) and recognized in net income, thus establishing a new cost basis for the investment.

From time to time we make strategic investments in corporate debt securities. Generally, we elect to account for these debt securities using the fair value option because it results in consistency in accounting for unrealized gains and losses for all securities in our portfolio of strategic investments. When we elect the fair value option for investments in debt securities, we recognize periodic changes in fair value of these securities in Gains (losses) on investments, net in our Condensed Consolidated Statements of Operations. Interest income from these securities is reported in Interest income in our Condensed Consolidated Statements of Operations.

Equity Securities

Prior to January 1, 2018, we classified our marketable equity securities as available for sale or trading securities, depending on our investment strategy for the securities. For available-for-sale securities, we recognized periodic changes in the difference between fair value and cost in Unrealized gains (losses) on available-for-sale securities and other in our Condensed Consolidated Statements of Comprehensive Income (Loss). Realized gains and losses upon sale of available-for-sale securities were reclassified from other comprehensive income (loss) and recognized on the trade date in Gains and losses on investments, net in our Condensed Consolidated Statements of Operations. We used the first-in, first-out method to determine the cost basis on sales of available-for-sale securities. For trading securities, we recognized periodic changes in the fair value of the securities in Gains and losses on investments, net in our Condensed Consolidated Statements of Operations.

Effective January 1, 2018, we adopted Accounting Standards Update (“ASU”) No. 2016-01, Financial Instruments (the “New Investment Standard”), which established new requirements for investments in equity securities in ASC Topic 321, Investments - Equity Securities. Accordingly, beginning in 2018, we recognize periodic changes in the fair value of all of our equity securities with a readily determinable fair value that are not accounted for using the equity method in Gains and losses on investments, net in our Condensed Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net in our Condensed Consolidated Statements of Operations.

Restricted Marketable Investment Securities

Restricted marketable investment securities that are pledged as collateral for our letters of credit or surety bonds are included in Other noncurrent assets, net in our Condensed Consolidated Balance Sheets.

Investments in Unconsolidated Entities

Our investments in unconsolidated entities consist of investments in equity securities that are not publicly traded and do not have readily determinable fair values.

Equity Method

We use the equity method to account for investments when we have the ability to exercise significant influence on the operating decisions of the investee. Such investments in unconsolidated entities are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Equity in earnings (losses) of unconsolidated affiliates, net in our Condensed Consolidated Statements of Operations. The carrying amount of such 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.

We defer, to the extent of our ownership interest in the investee, recognition of intra-entity profits on sales of equipment to the investee until the investee has charged the cost of the equipment to expense in a subsequent sale to a third party or through depreciation. In these circumstances, we report the gross amounts of revenue and cost of sales in the Condensed Consolidated Statements of Operations and include the intra-entity profit eliminations within Equity in earnings (losses) of unconsolidated affiliates, net.

Other Investments

Prior to January 1, 2018, we accounted for other investments without a readily determinable fair value using the cost method. In connection with our adoption of the New Investment Standard as of January 1, 2018, we have elected to measure such investments at cost, adjusted for changes resulting from impairments and observable price changes in orderly transactions for identical or similar securities of the same issuer. We consider information in periodic financial statements and other documentation provided by our investees and we may make inquiries of investee management to determine whether observable price changes have occurred.

Impairment Considerations

We evaluate all of our investments in unconsolidated entities periodically to determine whether events or changes in circumstances have 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, unprofitable operations, negative cash flow, material litigation, violations of debt covenants, bankruptcy and changes in business strategy. When we determine that an investment is impaired, we adjust the carrying amount of the investment to its estimated fair value and recognize the impairment loss in Gains and losses on investments, net.

Research and Development

Costs incurred in research and development activities are generally expensed as incurred. A significant portion of our research and development costs are incurred in connection with the specific requirements of a customer’s order. In such instances, the amounts for these customer funded development efforts are included in Cost of sales - equipment.

Other Significant Accounting Policies

See Note 2, Summary of Significant Accounting Policies to our consolidated financial statements included in our Form 10-K for the year ended December 31, 2017 for a summary of our other significant accounting policies.

Recently Adopted Accounting Pronouncements

Revenue Recognition and Financial Instruments

On January 1, 2018, we adopted ASU No. 2014-09, Revenue from Contracts with Customers and related amendments (collectively, the “New Revenue Standard”). The New Revenue Standard established a comprehensive new model for revenue recognition, which is codified in Topic 606 (see Revenue Recognition above), and provided guidance for certain costs associated with customer contracts. We adopted the New Revenue Standard using the modified retrospective method for contracts that were not completed as of January 1, 2018. Accordingly, comparative information for prior periods has not been restated and continues to be reported under the accounting standards in effect for those periods. Upon adoption of the New Revenue Standard, we recognized the cumulative effect of its initial application as a net increase to accumulated earnings of $25.1 million, net of related income taxes. The adoption of the New Revenue Standard also impacted the timing of recognition of certain fees charged to our customers in our consumer markets; however, the adoption has not had, and we do not expect it to have, a material impact on the overall timing or amount of revenue recognition.

The primary impacts of the New Revenue Standard on our operating results relate to how we account for sales incentive costs. Historically, we charged sales incentives to expense as incurred, except for incentives related to the consumer business in our Hughes segment, which were initially deferred and subsequently amortized over the related service agreement term. Under the New Revenue Standard, we continue to defer incentives for our consumer business; however, we now amortize those incentives over the estimated customer life, which includes expected contract renewal periods. In addition, we now defer certain sales incentives related to other businesses in our Hughes segment and amortize those incentives over the related service agreement term. As a result of these changes, we have recognized additional contract assets on our Condensed Consolidated Balance Sheets and the costs generally are recognized as expenses over a longer period of time in our Condensed Consolidated Statements of Operations. The adoption of the New Revenue Standard by one of our unconsolidated entities had a similar impact on our investment in the unconsolidated entity, which we account for using the equity method.

Additionally, on January 1, 2018, we prospectively adopted the applicable requirements of the New Investment Standard. The New Investment Standard substantially revises standards for the recognition, measurement and presentation of financial instruments, including requiring all equity investments, except for investments in consolidated subsidiaries and investments accounted for using the equity method, to be measured at fair value with changes in the fair value recognized through earnings. The New Investment Standard permits an entity to elect to measure an equity security without a readily determinable fair value at its cost, adjusted for changes resulting from impairments and observable price changes in orderly transactions for identical or similar securities of the same issuer. It also amends certain disclosure requirements associated with equity investments and the fair value of financial instruments. Upon adoption of the New Investment Standard on January 1, 2018, we recorded a $10.5 million charge to accumulated earnings to include net unrealized losses on our marketable equity securities then designated as available for sale, which previously were recorded in Accumulated other comprehensive loss in our Condensed Consolidated Balance Sheets. For our equity investments without a readily determinable fair value that were previously accounted for using the cost method, we have elected to measure such securities at cost, adjusted for impairments and observable price changes. We expect our future net income or loss to be more volatile as a result of these changes in accounting for our investments in equity securities that were previously accounted for as available for sale or using the cost method.

The cumulative effects of changes to the impacted line items on our Condensed Consolidated Balance Sheet as of January 1, 2018 for the adoption of these standards were as follows:



	Balance at December 31, 2017			Adjustments Due to the						Balance at January 1, 2018
	Balance at December 31, 2017			New Revenue Standard			New Investment Standard			Balance at January 1, 2018
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	196,840		$	(7,103	)	$	—		$	189,737
Other current assets	$	91,671		$	533		$	—		$	92,204
Investments in unconsolidated entities	$	161,427		$	6,917		$	—		$	168,344
Other noncurrent assets, net	$	214,814		$	22,545		$	—		$	237,359
Total assets	$	8,750,014		$	22,892		$	—		$	8,772,906
Liabilities:
Contract liabilities	$	65,959		$	(1,542	)	$	—		$	64,417
Accrued expenses and other	$	82,647		$	255		$	—		$	82,902
Deferred tax liabilities, net	$	436,023		$	3,122		$	—		$	439,145
Other noncurrent liabilities	$	128,503		$	(4,068	)	$	—		$	124,435
Total liabilities	$	4,572,629		$	(2,233	)	$	—		$	4,570,396
Stockholders’ Equity:
Accumulated other comprehensive income (loss)	$	(130,154	)	$	—		$	10,467		$	(119,687	)
Accumulated earnings (losses)	$	721,316		$	25,125		$	(10,467	)	$	735,974
Total EchoStar Corporation stockholders’ equity	$	4,177,385		$	25,125		$	—		$	4,202,510
Total liabilities and stockholders’ equity	$	8,750,014		$	22,892		$	—		$	8,772,906

Our adoption of these standards impacted the referenced line items on our Condensed Consolidated Balance Sheet, Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	As of September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Balance Sheet	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	217,524		$	8,511		$	—		$	226,035
Other current assets	$	17,222		$	(533	)	$	—		$	16,689
Investments in unconsolidated entities	$	160,669		$	(6,071	)	$	—		$	154,598
Other noncurrent assets, net	$	262,866		$	(33,310	)	$	—		$	229,556
Total assets	$	8,850,446		$	(31,403	)	$	—		$	8,819,043
Liabilities:
Contract liabilities	$	74,135		$	971		$	—		$	75,106
Accrued expenses and other	$	72,464		$	(255	)	$	—		$	72,209
Deferred tax liabilities, net	$	471,259		$	(4,713	)	$	—		$	466,546
Other noncurrent liabilities	$	124,694		$	2,234		$	—		$	126,928
Total liabilities	$	4,591,716		$	(1,763	)	$	—		$	4,589,953
Stockholders’ Equity:
Accumulated other comprehensive loss	$	(160,947	)	$	—		$	40,407		$	(120,540	)
Accumulated earnings	$	808,330		$	(29,640	)	$	(40,407	)	$	738,283
Total EchoStar Corporation stockholders’ equity	$	4,258,730		$	(29,640	)	$	—		$	4,229,090
Total liabilities and stockholders’ equity	$	8,850,446		$	(31,403	)	$	—		$	8,819,043



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	388,248		$	(99	)	$	—		$	388,149
Total revenue	$	532,953		$	(99	)	$	—		$	532,854
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	152,011		$	951		$	—		$	152,962
Selling, general and administrative expenses	$	107,490		$	970		$	—		$	108,460
Total costs and expenses	$	462,918		$	1,921		$	—		$	464,839
Operating income (loss)	$	70,035		$	(2,020	)	$	—		$	68,015
Other income (expense):
Interest expense, net of amounts capitalized	$	(62,086	)	$	156		$	—		$	(61,930	)
Gains and losses on investments, net	$	4,693		$	—		$	(217	)	$	4,476
Equity in earnings (losses) of unconsolidated affiliates, net	$	416		$	169		$	—		$	585
Total other income (expense), net	$	(40,697	)	$	325		$	(217	)	$	(40,589	)
Income (loss) from continuing operations before income taxes	$	29,338		$	(1,695	)	$	(217	)	$	27,426
Income tax benefit (provision)	$	(12,836	)	$	394		$	—		$	(12,442	)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Net income (loss) attributable to EchoStar Corporation common stock	$	16,052		$	(1,301	)	$	(217	)	$	14,534
Earnings (losses) per share:
Basic	$	0.17		$	(0.01	)	$	—		$	0.15
Diluted	$	0.17		$	(0.01	)	$	—		$	0.15



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(120	)	$	—		$	217		$	97
Total other comprehensive income (loss), net of tax	$	(7,526	)	$	—		$	217		$	(7,309	)
Comprehensive income (loss)	$	8,976		$	(1,301	)	$	—		$	7,675
Comprehensive income (loss) attributable to EchoStar Corporation	$	9,116		$	(1,301	)	$	—		$	7,815



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	1,118,733		$	1,927		$	—		$	1,120,660
Total revenue	$	1,560,702		$	1,927		$	—		$	1,562,629
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	451,913		$	3,428		$	—		$	455,341
Selling, general and administrative expenses	$	313,839		$	5,825		$	—		$	319,664
Total costs and expenses	$	1,357,892		$	9,253		$	—		$	1,367,145
Operating income (loss)	$	202,810		$	(7,326	)	$	—		$	195,484
Other income (expense):
Interest expense, net of amounts capitalized	$	(186,371	)	$	374		$	—		$	(185,997	)
Gains and losses on investments, net	$	33,426		$	—		$	(50,874	)	$	(17,448	)
Equity in earnings (losses) of unconsolidated affiliates, net	$	(2,651	)	$	846		$	—		$	(1,805	)
Total other income (expense), net	$	(104,560	)	$	1,220		$	(50,874	)	$	(154,214	)
Income (loss) from continuing operations before income taxes	$	98,250		$	(6,106	)	$	(50,874	)	$	41,270
Income tax benefit (provision)	$	(25,235	)	$	1,591		$	—		$	(23,644	)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Net income (loss) attributable to EchoStar Corporation common stock	$	71,723		$	(4,515	)	$	(50,874	)	$	16,334
Earnings (losses) per share:
Basic	$	0.75		$	(0.05	)	$	(0.53	)	$	0.17
Diluted	$	0.74		$	(0.05	)	$	(0.52	)	$	0.17



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(105	)	$	—		$	13,858		$	13,753
Other-than-temporary impairment loss on available-for-sale securities in net income	$	—		$	—		$	37,016		$	37,016
Total other comprehensive income (loss), net of tax	$	(42,649	)	$	—		$	50,874		$	8,225
Comprehensive income (loss)	$	30,366		$	(4,515	)	$	—		$	25,851
Comprehensive income (loss) attributable to EchoStar Corporation	$	30,463		$	(4,515	)	$	—		$	25,948

Restricted Cash and Cash Equivalents

ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash requires restricted cash and restricted cash equivalents to be included with cash and cash equivalents in our Statement of Cash Flows. We adopted ASU No. 2016-18 as of January 1, 2018. As a result, the beginning and ending balances of cash and cash equivalents presented in our Condensed Consolidated Statements of Cash Flows include amounts for restricted cash and cash equivalents, which historically were not included in such balances, and receipts and payments of restricted cash and cash equivalents, exclusive of transfers to and from unrestricted accounts, are reported in our Condensed Consolidated Statements of Cash Flows. The adoption of this accounting standard d

id not have a material impact on our Statements of Cash Flows and related disclosures.

Recently Issued Accounting Pronouncements Not Yet Adopted

Lease Standard

In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02, Leases (Topic 842). This standard requires lessees to recognize assets and liabilities for all leases with lease terms more than 12 months, including leases classified as operating leases. The standard also modifies the definition of a lease and the criteria for classifying leases as operating leases or finance leases and requires certain additional disclosures. ASU No. 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. The new standard, as amended in July 2018, may be applied either on a modified retrospective basis to the earliest period presented in our consolidated financial statements or as of the adoption date without restating prior periods, with certain practical expedients available. We plan to adopt the new standard as of January 1, 2019 without restating prior periods. We expect to elect certain transitional practical expedients upon adoption.

We anticipate this new standard will have a material impact on our consolidated balance sheets and may have a material impact on our consolidated income statements. While we are continuing to assess the potential impacts of the new standard, we currently expect the most significant impact will be the recognition of right-of-use assets and lease liabilities for operating leases. We expect our accounting for capital leases to remain substantially unchanged. We also expect in certain circumstances that our classifications of new and modified leases may be impacted by the new standard and affect our future operating results. We continue to evaluate the impact of this new standard on our consolidated financial statements and related disclosures and are not able to reasonably estimate such impacts at this time.

Credit Losses

In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, which introduces a new approach to estimate credit losses on certain types of financial instruments based on expected losses instead of incurred losses. It also modifies the impairment model for available-for-sale debt securities and provides a simplified accounting model for purchased financial assets with credit deterioration since their origination. ASU No. 2016-13 is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Early adoption is permitted. We are currently assessing the impact of adopting this new accounting standard on our consolidated financial statements and related disclosures.

Callable Debt Securities

In March 2017, the FASB issued ASU No. 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities, which shortens the amortization period of premiums on certain purchased callable debt securities to the earliest call date, effectively reducing interest income on such securities prior to the earliest call date. ASU No. 2017-08 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted. We are assessing the impact of adopting this new accounting standard on our consolidated financial statements and related disclosures.

Revenue Recognition

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

REVENUE RECOGNITION

Information About Contract Balances

The following table provides information about our contract balances with customers, including amounts for certain embedded leases.



	As of
	September 30, 2018			January 1, 2018
	(In thousands)
Trade accounts receivable:
Sales and services	$	163,707		$	156,794
Leasing	9,102			10,355
Total	172,809			167,149
Contract assets	57,172			34,615
Allowance for doubtful accounts	(12,457		)	(12,027		)
Total trade accounts receivable and contract assets, net	$	217,524		$	189,737

Trade accounts receivable - DISH Network:
Sales and services	$	9,372		$	16,118
Leasing	1,693			27,177
Total trade accounts receivable - DISH Network, net	$	11,065		$	43,295

Contract liabilities:
Current	$	74,135		$	64,417
Noncurrent	11,903			13,036
Total contract liabilities	$	86,038		$	77,453

For the nine months ended September 30, 2018, we recognized revenue of $54.2 million that was previously included in the contract liability balance at January 1, 2018.

Our bad debt expense was $8.0 million and $2.7 million for the three months ended September 30, 2018 and 2017, respectively, and $14.8 million and $8.4 million for the nine months ended September 30, 2018 and 2017, respectively.

Transaction Price Allocated to Remaining Performance Obligations

As of September 30, 2018, the remaining performance obligations for our customer contracts with original expected durations of more than one year was $1.00 billion. We expect to recognize approximately 38.0% of our remaining performance obligations of these contracts as revenue in the next twelve months. This amount excludes agreements with consumer customers in our Hughes segment and our leasing arrangements.

Discontinued Operations

9 Months Ended

Sep. 30, 2018

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

DISCONTINUED OPERATIONS

On January 31, 2017, EchoStar Corporation and certain of our subsidiaries entered into the Share Exchange Agreement, pursuant to which on February 28, 2017, among other things, we received all of the shares of the Tracking Stock in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our former EchoStar Technologies businesses and certain other assets. Following the consummation of the Share Exchange, we no longer operate the EchoStar Technologies businesses, the Tracking Stock was retired and is no longer outstanding, and all agreements, arrangements and policy statements with respect to the Tracking Stock terminated.

As a result of the Share Exchange, the historical financial results of our EchoStar Technologies segment prior to the closing of the Share Exchange are reflected in our accompanying Condensed Consolidated Financial Statements as discontinued operations and, as such, have been excluded from continuing operations and segment results for all periods presented. The noncontrolling interest in HSS Tracking Stock, as reflected in our stockholders’ equity, was extinguished as of February 28, 2017 as a result of the Share Exchange.

We have had de minimis activity from our discontinued operations for the three and nine months ended September 30, 2018. The following table presents the operating results of our discontinued operations for the three and nine months ended September 30, 2017:



	For the three months ended September 30, 2017			For the nine months ended September 30, 2017
	(In thousands)
Revenue:
Equipment, services and other revenue - DISH Network	$	—		$	143,063
Equipment, services and other revenue - other	(45		)	10,344
Total revenue	(45		)	153,407
Costs and expenses:
Cost of equipment, services and other	19			121,973
Selling, general and administrative expenses	(590		)	5,502
Research and development expenses	—			4,635
Depreciation and amortization	—			11,659
Total costs and expenses	(571		)	143,769
Operating income (expense)	526			9,638
Other income (expense):
Interest expense	—			(15		)
Equity in losses of unconsolidated affiliates, net	—			(1,159		)
Other, net	2			(61		)
Total income (expense), net	2			(1,235		)
Income from discontinued operations before income taxes	528			8,403
Income tax provision, net	(1,182		)	(1,949		)
Net income (loss) from discontinued operations	$	(654	)	$	6,454

Expenditures for property and equipment from our discontinued operations totaled $12.5 million for the nine months ended September 30, 2017.

Total assets and total liabilities of the discontinued operations were $0.1 million and $0.5 million, respectively, as of December 31, 2017.

Earnings per Share

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Earnings per Share

EARNINGS PER SHARE

We present basic earnings or losses per share (“EPS”) and diluted EPS for our Class A and Class B common stock. Basic EPS for our Class A and Class B common stock excludes potential dilution and is computed by dividing Net income attributable to EchoStar Corporation common stock by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if shares of common stock were issued pursuant to our stock-based compensation awards. The potential dilution from common 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 calculation of our diluted weighted-average common shares outstanding excluded options to purchase shares of our Class A common stock, whose effect would be anti-dilutive, of 2.2 million and 1.0 million shares for the three months ended September 30, 2018 and 2017, respectively, and 1.4 million and 1.0 million shares for the nine months ended September 30, 2018 and 2017, respectively.

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 three months ended September 30,					For the nine months ended September 30,
	2018		2017			2018		2017
	(In thousands, except per share amounts)
Amounts attributable to EchoStar Corporation common stock:
Net income from continuing operations	$	16,052	$	35,323		$	71,723	$	74,079
Net income from discontinued operations	—		(654		)	—		6,454
Net income attributable to EchoStar Corporation common stock	$	16,052	$	34,669		$	71,723	$	80,533

Weighted-average common shares outstanding:
Basic	96,166		95,656			96,049		95,316
Dilutive impact of stock awards outstanding	714		1,234			922		1,310
Diluted	96,880		96,890			96,971		96,626

Earnings per share:
Basic:
Continuing operations	$	0.17	$	0.37		$	0.75	$	0.78
Discontinued operations	—		(0.01		)	—		0.06
Total basic earnings per share	$	0.17	$	0.36		$	0.75	$	0.84

Diluted:
Continuing operations	$	0.17	$	0.36		$	0.74	$	0.77
Discontinued operations	—		—			—		0.06
Total diluted earnings per share	$	0.17	$	0.36		$	0.74	$	0.83

Other Comprehensive Income (Loss) and Related Tax Effects

9 Months Ended

Sep. 30, 2018

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Other Comprehensive Income (Loss) and Related Tax Effects

OTHER COMPREHENSIVE INCOME (LOSS) AND RELATED TAX EFFECTS

The changes in the balances of Accumulated other comprehensive loss by component were as follows:



	Cumulative Foreign Currency Translation Losses			Unrealized Gain (Loss) On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
	(In thousands)
Balance, December 31, 2016	$	(135,434	)	$	10,631		$	(124,803	)
Other comprehensive income before reclassifications	33,162			2,369			35,531
Amounts reclassified to net income	—			540			540
Other comprehensive income	33,162			2,909			36,071
Balance, September 30, 2017	$	(102,272	)	$	13,540		$	(88,732	)

Balance, December 31, 2017	$	(119,430	)	$	(10,724	)	$	(130,154	)
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	—			10,467			10,467
Balance, January 1, 2018	(119,430		)	(257		)	(119,687		)
Other comprehensive loss before reclassifications	(41,151		)	(105		)	(41,256		)
Amounts reclassified to net income	—			(4		)	(4		)
Other comprehensive loss	(41,151		)	(109		)	(41,260		)
Balance, September 30, 2018	$	(160,581	)	$	(366	)	$	(160,947	)

The amounts reclassified to net income related to unrealized gain (loss) on available-for-sale securities in the table above are included in Gains and losses on investments, net in our Condensed Consolidated Statements of Operations.

Except in unusual circumstances, we do not recognize tax effects on foreign currency translation adjustments because they are not expected to result in future taxable income or deductions.

Other comprehensive income includes deferred tax benefits for foreign currency translation losses related to assets that were transferred from a foreign subsidiary to a domestic subsidiary of zero and $7.3 million for the three and nine months ended September 30, 2017, respectively.

Marketable Investment Securities

9 Months Ended

Sep. 30, 2018

Investments, Debt and Equity Securities [Abstract]

Investment Securities

MARKETABLE INVESTMENT SECURITIES

Overview

Our marketable investment securities portfolio consists of various debt and equity instruments summarized in the table below. Certain of our investments in debt and equity instruments have historically experienced and are likely to continue experiencing volatility.



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Marketable investment securities:
Debt securities:
Corporate bonds	$	1,496,456	$	542,573
Other debt securities	217,410		142,036
Total debt securities	1,713,866		684,609
Equity securities	138,729		139,571
Total marketable investment securities	1,852,595		824,180
Less: Restricted marketable investment securities	9,720		10,019
Total marketable investment securities	$	1,842,875	$	814,161

Debt Securities

Our corporate bond portfolio includes debt instruments issued by individual corporations, primarily in the industrial and financial services industries. Our other debt securities portfolio includes investments in various debt instruments, including U.S. government bonds, commercial paper and mutual funds.

A summary of our available-for-sale debt securities, exclusive of securities where we have elected the fair value option, is presented in the table below.



	Amortized		Unrealized					Estimated
	Cost		Gains		Losses			Fair Value
	(In thousands)
As of September 30, 2018
Corporate bonds	$	1,462,498	$	714	$	(761	)	$	1,462,451
Other debt securities	217,420		—		(10		)	217,410
Total available-for-sale debt securities	$	1,679,918	$	714	$	(771	)	$	1,679,861
As of December 31, 2017
Corporate bonds	$	542,861	$	—	$	(288	)	$	542,573
Other debt securities	142,082		—		(46		)	142,036
Total available-for-sale debt securities	$	684,943	$	—	$	(334	)	$	684,609

As of September 30, 2018, corporate bonds where we have elected the fair value option have a fair value of $34.0 million. We recognized losses of $14.9 million and gains of $8.2 million on these securities for the three and nine months ended September 30, 2018, respectively. We had no debt securities that were accounted for using the fair value option during the three or nine months ended September 30, 2017.

As of September 30, 2018, we have $964.6 million of available-for-sale debt securities with contractual maturities of one year or less and $715.2 million with contractual maturities greater than one year.

Equity Securities

Our marketable equity securities consist primarily of shares of common stock of public companies. Prior to January 1, 2018, we classified our marketable equity securities as available-for-sale or trading securities, depending on our investment strategy for the securities. As of December 31, 2017, our marketable equity securities consisted of available-for-sale securities with a fair value of $87.1 million and trading securities with a fair value of $52.5 million. Our available-for-sale securities as of December 31, 2017 reflected an adjusted cost basis of $97.5 million and unrealized gains and losses of $7.9 million and $18.4 million, respectively. Substantially all unrealized losses on our available-for-sale securities related to securities that were in a continuous loss position for less than 12 months. We recognized a $3.3 million other-than-temporary impairment for the nine months ended September 30, 2017 on one of our available-for-sale securities which had experienced a decline in market value as a result of adverse developments during the nine months ended September 30, 2017.

For each of the three and nine months ended September 30, 2017, Gains and losses on investments, net included gains of $19.9 million, related to trading securities that we held as of September 30, 2017. The fair values of our trading securities were $23.9 million as of September 30, 2017.

Upon adoption of the New Investment Standard as of January 1, 2018 (see Note 2), we account for investments in equity securities at their fair value and we recognize unrealized gains and losses in Gains and losses on investments, net in our Condensed Consolidated Statement of Operations. For the three and nine months ended September 30, 2018, Gains and losses on investments, net included net gains of $19.7 million and $25.3 million, respectively, related to equity securities that we held as of September 30, 2018.

Sales of Available-for-Sale Securities

Proceeds from sales of our available-for-sale securities, including securities accounted for using the fair value option, were $150.9 million for each of the three and nine months ended September 30, 2018 and zero and $31.0 million for the three and nine months ended September 30, 2017, respectively. We recognized gains as a result of such sales of zero for each of the three and nine months ended September 30, 2018 and zero and $2.8 million for the three and nine months ended September 30, 2017, respectively. Sales of securities accounted for using the fair value option do not result in gains or losses because we recognize unrealized gains and losses on such securities prior to the time of sale.

Fair Value Measurements

Our marketable investment securities are measured at fair value on a recurring basis as summarized in the table below. As of September 30, 2018 and December 31, 2017, we did not have investments that were categorized within Level 3 of the fair value hierarchy.



	As of
	September 30, 2018						December 31, 2017
	Level 1		Level 2		Total		Level 1		Level 2		Total
	(In thousands)
Debt securities:
Corporate bonds	$	—	$	1,496,456	$	1,496,456	$	—	$	542,573	$	542,573
Other	10,436		206,974		217,410		13,311		128,725		142,036
Total debt securities	10,436		1,703,430		1,713,866		13,311		671,298		684,609
Equity securities	132,291		6,438		138,729		133,736		5,835		139,571
Total marketable investment securities	$	142,727	$	1,709,868	$	1,852,595	$	147,047	$	677,133	$	824,180

Inventory

9 Months Ended

Sep. 30, 2018

Inventory, Net [Abstract]

Inventory

INVENTORY

Our inventory consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Raw materials	$	6,266	$	5,484
Work-in-process	7,409		7,442
Finished goods	56,386		70,669
Total inventory	$	70,061	$	83,595

Property and Equipment

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment consisted of the following:



	Depreciable Life In Years	As of
	Depreciable Life In Years	September 30, 2018			December 31, 2017
		(In thousands)
Land	—	$	33,603		$	33,713
Buildings and improvements	1 to 40	184,847			185,148
Furniture, fixtures, equipment and other	1 to 12	772,335			736,533
Customer rental equipment	2 to 4	1,103,408			929,775
Satellites - owned	2 to 15	2,816,628			3,064,391
Satellites - acquired under capital leases	10 to 15	1,045,242			916,820
Construction in progress	—	300,642			260,220
Total property and equipment		6,256,705			6,126,600
Accumulated depreciation		(2,814,168		)	(2,661,129		)
Property and equipment, net		$	3,442,537		$	3,465,471

Construction in progress consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Progress amounts for satellite construction, including prepayments under capital leases and launch services costs	$	232,599	$	211,765
Satellite related equipment	34,948		28,358
Other	33,095		20,097
Construction in progress	$	300,642	$	260,220

Construction in progress as of September 30, 2018 included our EchoStar XXIV satellite, which is expected to launch in 2021.

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



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Buildings and improvements	$	2,972	$	4,641	$	9,057	$	12,292
Furniture, fixtures, equipment and other	20,745		19,511		61,958		54,173
Customer rental equipment	43,584		39,104		129,907		103,781
Satellites	72,545		61,078		211,748		173,293
Total depreciation expense	$	139,846	$	124,334	$	412,670	$	343,539

Satellites

As of September 30, 2018, our satellite fleet consisted of 18 satellites, 13 of which are owned and five of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite. We depreciate our leased satellites on a straight-line basis over their respective lease terms.

Recent Developments

EchoStar I and EchoStar VI. The EchoStar I and EchoStar VI satellites were removed from their orbital locations and retired from commercial service in January 2018 and May 2018, respectively. The retirement of these satellites has not had, and is not expected to have, a material impact on our results of operations or financial position.

EchoStar 105/SES-11. The EchoStar 105/SES-11 satellite was launched in October 2017 and was placed into service in November 2017 at the 105 degree west longitude orbital location. Pursuant to agreements that we entered into in August 2014, we funded substantially all construction, launch and other costs associated with the EchoStar 105/SES-11 satellite and transferred the C-, Ku- and Ka-band payloads to two affiliates of SES Americom, Inc. (“SES”) after the launch date, while retaining the right to use the entire Ku-band payload on the satellite for an initial ten-year term, with an option for us to renew the agreement on a year-to-year basis. In October 2017, we recorded a $77.5 million receivable from SES in Other current assets in the Condensed Consolidated Balance Sheets, representing capitalized costs allocable to certain satellite payloads controlled by SES, and we reduced our carrying amount of the satellite by such amount. In January 2018, we received payment from SES for the receivable plus accrued interest. Our leased Ku-band payload on the EchoStar 105/SES-11 satellite has replaced the capacity we had on the AMC-15 satellite.

Telesat T19V . In September 2015, we entered into agreements pursuant to which affiliates of Telesat Canada will provide to us the Ka-band capacity on the Telesat T19V satellite at the 63 degree west longitude orbital location for a 15-year term. We were not party to the construction contract. The Telesat T19V satellite was launched in July 2018 and placed into service in October 2018. We expect this satellite to augment the capacity being provided by the EUTELSAT 65 West A and EchoStar XIX satellites in Central and South America.

Satellite Anomalies and Impairments

Our satellites may experience anomalies from time to time, some of which may have a significant adverse effect on their remaining useful lives, the commercial operation of the satellites or our operating results or financial position. We are not aware of any anomalies with respect to our owned or leased satellites that have had any such significant adverse effect during the nine months ended September 30, 2018. There can be no assurance, however, that anomalies will not have any such adverse effects in the future. In addition, there can be no assurance that we can recover critical transmission capacity in the event one or more of our satellites were to fail.

The EchoStar X satellite experienced anomalies in the past which affected seven solar array circuits. In December 2017, the satellite experienced anomalies which affected one additional solar array circuit reducing the number of functional solar array circuits to 16. As a result of these anomalies, we had a reduction in revenue of $1.1 million and $3.5 million for the three and nine months ended September 30, 2018 as compared to the same period in 2017, respectively.

We historically have not carried in-orbit insurance on our satellites because we have assessed that the cost of insurance is not economical relative to the risk of failures. Therefore, we generally bear the risk of any 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 in-orbit insurance for our SPACEWAY 3, EchoStar XVI and EchoStar XVII satellites. Our other satellites, either in orbit or under construction, are not covered by launch or in-orbit insurance. We will continue to assess circumstances going forward and make insurance decisions on a case-by-case basis.

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 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, certain of these anomalies are not necessarily considered to be significant events that would require a test of recoverability.

Goodwill, Regulatory Authorizations and Other Intangible Assets

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill, Regulatory Authorizations and Other Intangible Assets

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 the reporting units within our operating segments and is subject to impairment testing annually, or more frequently when events or changes in circumstances indicate the fair value of a reporting unit is more likely than not less than its carrying amount.

As of September 30, 2018 and December 31, 2017, all of our goodwill was assigned to reporting units of our Hughes segment. We test this goodwill for impairment annually in the second quarter. Based on our impairment testing in the second quarter of 2018, our goodwill is considered to be not impaired.

Regulatory Authorizations

Regulatory authorizations included amounts with both finite and indefinite useful lives, as follows:



	As of December 31, 2017			Additions			Currency Translation Adjustment			As of September 30, 2018
	(In thousands)
Finite useful lives:
Cost	$	92,621		$	—		$	(9,419	)	$	83,202
Accumulated amortization	(21,342		)	(3,933		)	2,011			(23,264		)
Net	71,279			(3,933		)	(7,408		)	59,938
Indefinite lives	465,657			—			—			465,657
Total regulatory authorizations, net	$	536,936		$	(3,933	)	$	(7,408	)	$	525,595

Other Intangible Assets

As of September 30, 2018 and December 31, 2017, accumulated amortization for our other intangible assets was $313.4 million and $302.3 million, respectively.

Investment in Unconsolidated Entities

9 Months Ended

Sep. 30, 2018

Equity Method Investments and Joint Ventures [Abstract]

Cost and Equity Method Investments Disclosure [Text Block]

INVESTMENTS IN UNCONSOLIDATED ENTITIES

We have strategic investments in certain non-publicly traded equity securities that do not have a readily determinable fair value. We account for most of these investments using the equity method. We accounted for other investments in such equity securities using the cost method of accounting prior to January 1, 2018. In connection with our adoption of the New Investment Standard effective January 1, 2018 (see Note 2), we elected to measure our equity securities without a readily determinable fair value, other than those accounted for using the equity method, at cost adjusted for changes resulting from impairments, if any, and observable price changes in orderly transactions for the identical or similar securities of the same issuer. For the nine months ended September 30, 2018, we did not identify any observable price changes requiring an adjustment to our investments.

Our investments in unconsolidated entities consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Investments in unconsolidated entities:
Equity method	$	95,231	$	91,702
Other equity investments without a readily determinable fair value	65,438		69,725
Total investments in unconsolidated entities	$	160,669	$	161,427

In January 2017, we sold our investment in Invidi Technologies Corporation (“Invidi”) to an entity owned in part by DISH Network for $19.4 million. Our investment was accounted for using the cost method and had a carrying amount of $10.5 million on the date of sale and as a result we recognized a gain of $8.9 million in connection with this transaction for the nine months ended September 30, 2017. See Note 17 for additional information about this transaction.

In connection with the Share Exchange (see Notes 4 and 17), our equity interests in NagraStar L.L.C. and SmarDTV SA, which we accounted for using the equity method, and our equity interest in Sling TV Holding L.L.C., which we accounted for using the cost method, were transferred to DISH Network as of February 28, 2017.

Debt and Capital Lease Obligations

9 Months Ended

Sep. 30, 2018

Long-term Debt and Capital Lease Obligations [Abstract]

Debt and Capital Lease Obligations

DEBT AND CAPITAL LEASE OBLIGATIONS

The following table summarizes the carrying amounts and fair values of our long-term debt and capital lease obligations.



	Effective Interest Rate	As of
		September 30, 2018					December 31, 2017
		Carrying Amount			Fair Value		Carrying Amount			Fair Value
		(In thousands)
Senior Secured Notes:
6 1/2% Senior Secured Notes due 2019	6.959%	$	990,000		$	1,011,958	$	990,000		$	1,042,609
5 1/4% Senior Secured Notes due 2026	5.320%	750,000			736,590		750,000			769,305
Senior Unsecured Notes:
7 5/8% Senior Unsecured Notes due 2021	8.062%	900,000			974,088		900,000			992,745
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000			730,778		750,000			791,865
Less: Unamortized debt issuance costs		(18,947		)	—		(24,857		)	—
Subtotal		3,371,053			$	3,453,414	3,365,143			$	3,596,524
Capital lease obligations		241,854					269,701
Total debt and capital lease obligations		3,612,907					3,634,844
Less: Current portion		(1,030,088		)			(40,631		)
Long-term debt and capital lease obligations, net		$	2,582,819				$	3,594,213

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Provision For Income Taxes Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our interim income tax provision and our interim estimate of our annual effective tax rate are influenced by several factors, including foreign losses and capital gains and losses for which related deferred tax assets are offset by a valuation allowance, changes in tax laws and relative changes in unrecognized tax benefits. Additionally, our effective tax rate can be affected by the amount of pre-tax income or loss. For example, the impact of discrete items and non-deductible expenses on our effective tax rate is greater when our pre-tax income or loss is lower. Our income tax provision was approximately $12.8 million for the three months ended September 30, 2018 compared to an income tax provision of $6.1 million for the three months ended September 30, 2017. Our estimated effective income tax rate was 43.8% and 14.5% for the three months ended September 30, 2018 and 2017, respectively. The variations in our effective tax rate from the U.S. federal statutory rate for the three months ended September 30, 2018 were primarily due to the change in net unrealized gains that are capital in nature. The variations in our effective tax rate from the U.S. federal statutory rate for the three months ended September 30, 2017 were primarily due to various permanent tax differences, the increase in our valuation allowance associated with unrealized gains that are capital in nature and a change in the amount of unrecognized tax benefit from uncertain tax positions. Our income tax provision was approximately $25.2 million for the nine months ended September 30, 2018 compared to an income tax provision of $9.1 million for the nine months ended September 30, 2017. Our estimated effective income tax rate was 25.7% and 11.0% for the nine months ended September 30, 2018 and 2017, respectively. The variations in our effective tax rate from the U.S. federal statutory rate for the nine months ended September 30, 2018 were primarily due to the change in net unrealized gains that are capital in nature and research and experimentation credits, partially offset by the impact of state and local taxes and the increase in our valuation allowance associated with certain foreign losses. The variations in our effective tax rate from the U.S. federal statutory rate for the nine months ended September 30, 2017 were primarily due to the recognition of a one-time tax benefit for the revaluation of our deferred tax assets and liabilities due to a change in our state effective tax rate as a result of the Share Exchange, the increase in our valuation allowance associated with unrealized gains that are capital in nature, and change in the amount of unrecognized tax benefit from uncertain tax positions. The tax benefit recognized from the change in our effective tax rate was partially offset by the increase in our valuation allowance associated with certain state and foreign losses. U.S. Tax Cuts and Jobs Act Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”), we made reasonable estimates of the effects and recorded provisional amounts in our accompanying condensed consolidated financial statements. See Note 12, Income Taxes to our consolidated financial statements included in our Form 10-K for the year ended December 31, 2017 for a summary of the benefit that we have provisionally recorded to reflect the change in the value of our deferred tax assets and liabilities resulting from the 2017 Tax Act. As of September 30, 2018, the tax effects of the 2017 Tax Act that we recorded in our financial statements for the year ended December 31, 2017 remain provisional, except for the amount of the mandatory one-time tax on the accumulated earnings of our foreign subsidiaries, which we decreased by $0.2 million to zero and which is now final. The other estimates remain provisional. As we collect and prepare necessary data, and interpret the 2017 Tax Act and any additional guidance issued by the U.S. Treasury Department, the Internal Revenue Service (“IRS”) or other standard-setting bodies, we may make additional adjustments to the provisional amounts. Those adjustment may materially impact the provision for income taxes and the effective tax rate in the period in which the adjustments are made.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2018

Share-based Compensation [Abstract]

Stock-Based Compensation

STOCK-BASED COMPENSATION

Stock Option Activity

We maintain stock incentive plans to attract and retain officers, directors and employees. Stock awards under these plans may include both performance-based and non-performance based stock incentives. We granted stock options and other incentive awards to our employees and nonemployee directors to acquire the following shares of our Class A common stock:



	During the three months ended September 30,		During the nine months ended September 30,
	2018	2017	2018	2017

Stock options and other incentive awards granted	27,590	62,600	211,326	1,263,350

On April 1, 2017, we granted to Mr. Ergen, our Chairman, an option to purchase 1.1 million shares of Class A common stock. On April 24, 2017, Mr. Ergen voluntarily forfeited a portion of the options covering 600,000 shares and we canceled such forfeited portion of the options.

Stock-Based Compensation

Total noncash, stock-based compensation expense for all of our employees is shown in the following table for the three and nine months ended September 30, 2018 and 2017, respectively, and was assigned to the same expense categories as the base compensation for such employees:



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Research and development expenses	$	162	$	297	$	503	$	774
Selling, general and administrative expenses	2,499		2,965		7,268		7,932
Total stock-based compensation	$	2,661	$	3,262	$	7,771	$	8,706

As of September 30, 2018, total unrecognized stock-based compensation cost, net of estimated forfeitures, related to our unvested stock awards was $16.3 million.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Commitments As of September 30, 2018 and December 31, 2017, our satellite-related obligations were approximately $836.6 million and $923.9 million, respectively. Our satellite-related obligations primarily include payments pursuant to agreements for the construction of the EchoStar XXIV satellite; payments pursuant to regulatory authorizations; executory costs for our capital lease satellites; and in-orbit incentives relating to certain satellites; as well as commitments for satellite service arrangements. Contingencies Patents and Intellectual Property Many entities, including some of our competitors, have or may have in the future 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 be substantial, and in certain circumstances can be tripled. 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 our products and services. We cannot be certain that these parties 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 parties 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. Separation Agreement and Share Exchange In connection with the Spin-off (See Note 2), 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 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, we will generally 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. Additionally, in connection with the Share Exchange, we entered into the Share Exchange Agreement and other agreements which provide, among other things, for the division of certain liabilities, including liabilities relating to taxes, intellectual property and employees and liabilities resulting from litigation and the assumption of certain liabilities that relate to the transferred businesses and assets. These agreements also contain additional indemnification provisions between us and DISH Network for certain pre-existing liabilities and legal proceedings. Litigation We are involved in a number of legal proceedings concerning matters arising in connection with the conduct of our business activities. Many of these proceedings are at preliminary stages and/or 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 may have been incurred and to determine if accruals are appropriate. We record an accrual for litigation and other loss contingencies when we determine that a loss is probable and the amount of the loss can be reasonably estimated. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of loss can be made. There can be no assurance that legal proceedings against us will be resolved in amounts that will not differ from the amounts of our recorded accruals. Legal fees and other costs of defending litigation are charged to expense as incurred. For certain cases, management is unable to predict with any degree of certainty the outcome or 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 or specified; (iii) damages are unsupported, indeterminate and/or exaggerated in management’s opinion; (iv) there is uncertainty as to the outcome of pending trials, 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 are involved (as with many patent-related cases). Except as described below, however, management does not believe, based on currently available information, that the outcomes of these proceedings will have a material effect on our financial condition, operating results or cash flows, though there is no assurance that the resolution and outcomes of these proceedings, individually or in the aggregate, will not be material to our financial condition, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period. We intend to vigorously defend the proceedings against us. In the event that a court or jury ultimately rules against us, we may be subject to adverse consequences, including, without limitation, substantial damages, which may include treble damages, fines, penalties, compensatory damages and/or other equitable or injunctive relief that could require us to materially modify our business operations or certain products or services that we offer to our consumers. Elbit On January 23, 2015, Elbit Systems Land and C4I LTD and Elbit Systems of America Ltd. (together referred to as “Elbit”) filed a complaint against our subsidiary Hughes Network Systems, L.L.C. (“HNS”), as well as against Black Elk Energy Offshore Operations, LLC, Bluetide Communications, Inc. and Helm Hotels Group, in the U.S. District Court for the Eastern District of Texas, alleging infringement of U.S. Patent Nos. 6,240,073 (the “073 patent”) and 7,245,874 (“874 patent”). The 073 patent is entitled “Reverse Link for a Satellite Communication Network” and the 874 patent is entitled “Infrastructure for Telephony Network.” Elbit alleges that the 073 patent is infringed by broadband satellite systems that practice the Internet Protocol Over Satellite standard. Elbit alleges that the 874 patent is infringed by the manufacture and sale of broadband satellite systems that provide cellular backhaul service via connections to E1 or T1 interfaces at cellular backhaul base stations. On April 2, 2015, Elbit filed an amended complaint removing Helm Hotels Group as a defendant, but making similar allegations against a new defendant, Country Home Investments, Inc. On November 3 and 4, 2015 and January 22, 2016, the defendants filed petitions before the United States Patent and Trademark Office (“USPTO”) challenging the validity of the patents in suit, which the USPTO subsequently declined to institute. On April 13, 2016, the defendants answered Elbit’s complaint. At Elbit’s request, on June 26, 2017, the court dismissed Elbit’s claims of infringement against all parties other than HNS. Trial commenced on July 31, 2017. On August 7, 2017, the jury returned a verdict that the 073 patent was valid and infringed, and awarded Elbit approximately $21.1 million. The jury also found that such infringement of the 073 patent was not willful and that the 874 patent was not infringed. On March 30, 2018, the court ruled on post-trial motions, upholding the jury’s findings and awarding Elbit attorneys’ fees in an amount that has not yet been specified. As a result of pre-judgment interest, costs and unit sales through the 073 patent’s expiration in November 2017, the jury verdict would result in a payment of approximately $28.5 million plus post-judgment interest if not overturned or modified on appeal. Elbit has requested an award of $13.9 million of attorneys’ fees. HNS is contesting Elbit’s claims as inappropriate and unreasonable in light of the court’s decision and prevailing law. On April 27, 2018, HNS filed a notice of appeal to the U.S. Court of Appeals for the Federal Circuit. The parties are currently briefing the appeal. We cannot predict with certainty the outcome of the appeal. As of September 30, 2018 and December 31, 2017, we have recorded an accrual of approximately $3.2 million and $2.5 million, respectively, with respect to this liability. Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accruals and such differences could be significant. Realtime Data LLC On May 8, 2015, Realtime Data LLC (“Realtime”) filed suit against EchoStar Corporation and our subsidiary HNS in the U.S. District Court for the Eastern District of Texas alleging infringement of U.S. Patent Nos. 7,378,992 (the “992 patent”), entitled “Content Independent Data Compression Method and System;” 7,415,530 (the “530 patent”), entitled “System and Methods for Accelerated Data Storage and Retrieval,” and 8,643,513 (the “513 patent”), entitled “Data Compression System and Methods.” On September 14, 2015, Realtime amended its complaint, additionally alleging infringement of U.S. Patent No. 9,116,908 (the “908 patent”), entitled “System and Methods for Accelerated Data Storage and Retrieval.” On February 14, 2017, Realtime filed a second suit against EchoStar Corporation and our subsidiary HNS in the same District Court, alleging infringement of four additional U.S. Patents, Nos. 7,358,867 (the “867 patent”), entitled “Content Independent Data Compression Method and System;” 8,502,707 (the “707 patent”), entitled “Data Compression Systems and Methods;” 8,717,204 (the “204 patent”), entitled “Methods for Encoding and Decoding Data;” and 9,054,728 (the “728 patent”), entitled “Data Compression System and Methods.” On February 13, 2018, we filed petitions before the USPTO challenging the validity of all claims asserted against us from the 707 patent, as well as one of the asserted claims of the 728 patent. On September 5, 2018, the USPTO declined to institute proceedings for the petition that we had filed against the 728 patent. On September 12, 2018, the USPTO instituted proceedings to review the validity of the asserted claims of the 707 patent. In a stipulation filed on October 24, 2018, Realtime voluntarily elected not to pursue any previously asserted claims from the 992, 530, 513, 908, 867 and 204 patents. Realtime is currently alleging that the 707 and 728 patents are infringed by certain HNS data compression products and services. Trial is scheduled for January 21, 2019. Realtime is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein. Other In addition to the above actions, we are subject to various other legal proceedings and claims, which arise in the ordinary course of business. As part of our ongoing operations, the Company is subject to various inspections, audits, inquiries, investigations and similar actions by third parties, as well as by governmental/regulatory authorities responsible for enforcing the laws and regulations to which the Company may be subject. Further, under the federal False Claims Act, private parties have the right to bring qui tam, or “whistleblower,” suits against companies that submit false claims for payments to, or improperly retain overpayments from, the federal government. Some states have adopted similar state whistleblower and false claims provisions. In addition, the Company from time to time receives inquiries from federal, state and foreign agencies regarding compliance with various laws and regulations. In our opinion, the amount of ultimate liability with respect to any of these other actions is unlikely to materially affect our financial position, results of operations or cash flows, though the resolutions and outcomes, individually or in the aggregate, could be material to our financial position, operating results or cash flows for any particular period, depending, in part, upon the operating results for such period. The Company also indemnifies its directors, officers and employees for certain liabilities that might arise from the performance of their responsibilities for the Company. Additionally, in the normal course of its business, the Company enters into contracts pursuant to which the Company may make a variety of representations and warranties and indemnify the counterparty for certain losses. The Company’s possible exposure under these arrangements cannot be reasonably estimated as this involves the resolution of claims made, or future claims that may be made, against the Company or its officers, directors or employees, the outcomes of which are unknown and not currently predictable or estimable.

Segment Reporting

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Segment Reporting

SEGMENT REPORTING

Operating segments are business components of an enterprise for which separate financial information is available and regularly evaluated by our chief operating decision maker (“CODM”), who is our Chief Executive Officer. We primarily operate in two business segments, Hughes and ESS, as described in Note 1.

The primary measure of segment profitability that is reported regularly to our CODM is earnings before interest, taxes, depreciation and amortization, or EBITDA. Our operations also include various corporate departments (primarily Executive, Treasury, Strategic Development, Human Resources, IT, Finance, Real Estate, Accounting and Legal) and other activities that have not been assigned to our operating segments such as costs incurred in certain satellite development programs and other business development activities, and gains or losses from certain of our investments. Costs and income associated with these departments and activities are accounted for in the Corporate and Other column in the tables below or in the reconciliation of EBITDA below.

Eliminations of intersegment transactions are included in the Corporate and Other column in the tables below. Total assets by segment have not been reported herein because the information is not provided to our CODM on a regular basis.

The following table presents revenue, EBITDA and capital expenditures for each of our operating segments. Capital expenditures are net of refunds and other receipts related to property and equipment and exclude capital expenditures from discontinued operations of $12.5 million for the nine months ended September 30, 2017.



	Hughes		ESS			Corporate and Other			Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
External revenue	$	444,762	$	83,482		$	4,709		$	532,953
Intersegment revenue	$	—	$	525		$	(525	)	$	—
Total revenue	$	444,762	$	84,007		$	4,184		$	532,953
EBITDA	$	164,135	$	72,156		$	(16,111	)	$	220,180
Capital expenditures	$	110,550	$	29		$	56,576		$	167,155

For the three months ended September 30, 2017
External revenue	$	379,702	$	96,743		$	4,788		$	481,233
Intersegment revenue	$	359	$	350		$	(709	)	$	—
Total revenue	$	380,061	$	97,093		$	4,079		$	481,233
EBITDA	$	131,817	$	78,345		$	9,699		$	219,861
Capital expenditures	$	108,428	$	8,203		$	75,500		$	192,131

For the nine months ended September 30, 2018
External revenue	$	1,271,527	$	274,609		$	14,566		$	1,560,702
Intersegment revenue	$	359	$	1,576		$	(1,935	)	$	—
Total revenue	$	1,271,886	$	276,185		$	12,631		$	1,560,702
EBITDA	$	452,982	$	238,789		$	(20,121	)	$	671,650
Capital expenditures	$	285,352	$	(76,653	)	$	129,030		$	337,729

For the nine months ended September 30, 2017
External revenue	$	1,070,715	$	294,839		$	13,906		$	1,379,460
Intersegment revenue	$	1,428	$	946		$	(2,374	)	$	—
Total revenue	$	1,072,143	$	295,785		$	11,532		$	1,379,460
EBITDA	$	342,693	$	241,873		$	3,472		$	588,038
Capital expenditures	$	270,624	$	21,351		$	118,170		$	410,145

The following table reconciles total consolidated EBITDA to reported Income from continuing operations before income taxes in our Condensed Consolidated Statements of Operations:



	For the three months ended September 30,						For the nine months ended September 30,
	2018			2017			2018			2017
	(In thousands)
EBITDA	$	220,180		$	219,861		$	671,650		$	588,038
Interest income and expense, net	(40,737		)	(43,634		)	(130,134		)	(126,156		)
Depreciation and amortization	(150,555		)	(134,822		)	(444,558		)	(379,939		)
Net income attributable to noncontrolling interests	450			532			1,292			351
Income from continuing operations before income taxes	$	29,338		$	41,937		$	98,250		$	82,294

Disaggregation of Revenue

In the following tables, revenue is disaggregated by segment, primary geographic market and nature of the products and services.

Geographic Information

The following table disaggregates revenue from customer contracts attributed to our North America and other foreign locations as well as by segment, based on the location where the goods or services are provided. All other revenue includes transactions with customers in Asia, Africa, Australia, Europe, South America and the Middle East.



	Hughes		ESS		Corporate and Other			Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
North America:
U.S.	$	355,263	$	77,995	$	4,359		$	437,617
Canada and Mexico	18,197		5,837		—			24,034
All other	71,302		175		(175		)	71,302
Total revenue	$	444,762	$	84,007	$	4,184		$	532,953

For the nine months ended September 30, 2018
North America:
U.S.	$	1,023,276	$	258,148	$	13,157		$	1,294,581
Canada and Mexico	48,911		17,511		—			66,422
All other	199,699		526		(526		)	199,699
Total revenue	$	1,271,886	$	276,185	$	12,631		$	1,560,702

Nature of Products and Services

The following table disaggregates revenue based on the nature of products and services and by segment.



	Hughes		ESS		Corporate and Other		Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
Equipment	$	56,846	$	—	$	—	$	56,846
Services	320,961		6,669		1,382		329,012
Design, development and construction services	16,624		—		—		16,624
Revenue from sales and services	394,431		6,669		1,382		402,482
Leasing income	50,331		77,338		2,802		130,471
Total revenue	$	444,762	$	84,007	$	4,184	$	532,953

For the nine months ended September 30, 2018
Equipment	$	150,134	$	—	$	—	$	150,134
Services	928,971		20,962		4,292		954,225
Design, development and construction services	46,676		—		—		46,676
Revenue from sales and services	1,125,781		20,962		4,292		1,151,035
Leasing income	146,105		255,223		8,339		409,667
Total revenue	$	1,271,886	$	276,185	$	12,631	$	1,560,702

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS DISH Network Following the Spin-off, EchoStar Corporation and DISH have operated as separate publicly-traded companies. A substantial majority of the voting power of the shares of each of EchoStar Corporation and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established by Mr. Ergen for the benefit of his family. In addition, prior to the consummation of the Share Exchange on February 28, 2017, DISH Network owned the Tracking Stock, which represented an aggregate 80.0% economic interest in the residential retail satellite broadband business of our Hughes segment. Following the consummation of the Share Exchange, the Tracking Stock was retired. In connection with and following both the Spin-off and the Share Exchange, we and DISH Network 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 indemnify 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 we or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below or in our most recent Form 10-K), 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 condition and results of operations. Services and Other Revenue — DISH Network Satellite Capacity Leased to DISH Network. We have entered into certain agreements to lease satellite capacity pursuant to which we provide satellite services to DISH Network on certain satellites owned or leased by us. The fees for the services provided under these agreements depend, among other things, upon the orbital location of the applicable satellite, the number of transponders that are providing services on the applicable satellite and the length of the service arrangements. The terms of each service arrangement is set forth below: EchoStar VII, EchoStar X, EchoStar XI and EchoStar XIV. As part of the Satellite and Tracking Stock Transaction, described below in Other agreements - DISH Network, in March 2014, we began leasing certain satellite capacity to DISH Network on the EchoStar VII, EchoStar X, EchoStar XI and EchoStar XIV satellites. These agreements to lease satellite capacity generally terminate upon the earlier of: (i) the end of life of the satellite; (ii) the date the satellite fails; or (iii) a certain date, which depends upon, among other things, the estimated useful life of the satellite. DISH Network generally has the option to renew each agreement to lease satellite capacity 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. The agreement to lease satellite capacity on the EchoStar VII satellite expired at the end of June 2018. EchoStar IX. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. Subject to availability, DISH Network generally has the right to continue leasing satellite capacity from us on the EchoStar IX satellite on a month-to-month basis. EchoStar XII. DISH Network leased satellite capacity from us on the EchoStar XII satellite. The agreement to lease satellite capacity expired at the end of September 2017. EchoStar XVI. In December 2009, we entered into an initial ten-year agreement to lease satellite capacity to DISH Network, pursuant to which DISH Network has leased satellite capacity from us on the EchoStar XVI satellite since January 2013. Effective December 2012, we and DISH Network amended the 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. In July 2016, we and DISH Network further amended the agreement to, among other things, extend the initial term by one additional year through January 2018 and to reduce the term of the first renewal option by one year. In May 2017, DISH Network renewed the agreement for five years to January 2023. DISH Network has the option to renew for an additional five year period prior to expiration of the current term. There can be no assurance that such option to renew this agreement will be exercised. In the event that DISH Network does not exercise its five-year renewal option, DISH Network has the option to purchase the EchoStar XVI satellite for a certain price. If DISH Network does not elect to purchase the EchoStar XVI satellite at that time, we may sell the EchoStar XVI satellite to a third party and DISH Network is required to pay us a certain amount in the event we are not able to sell the EchoStar XVI satellite for more than a certain amount. During 2018, we and DISH Network further amended the agreement to allow DISH Network to place and use certain satellites at the 61.5 west longitude orbital location. Nimiq 5 Agreement. In September 2009, we entered into a fifteen-year agreement with Telesat Canada to lease satellite capacity from Telesat Canada on all 32 direct broadcast satellite (“DBS”) transponders on the Nimiq 5 satellite at the 72.7 degree west longitude orbital location (the “Telesat Transponder Agreement”). In September 2009, we also entered into an agreement with DISH Network, pursuant to which DISH Network leases satellite capacity from us on all 32 of the DBS transponders covered by the Telesat Transponder Agreement (the “DISH Nimiq 5 Agreement”). Under the terms of the DISH Nimiq 5 Agreement, DISH Network makes certain monthly payments to us that commenced in September 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 in October 2019. 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 lease satellite capacity 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 lease satellite capacity on a replacement satellite. QuetzSat-1 Agreement. In November 2008, we entered into a ten-year agreement to lease satellite capacity from SES Latin America, which provides, among other things, for the provision by SES Latin America to us of leased satellite capacity on 32 DBS transponders on the QuetzSat-1 satellite. Concurrently, in 2008, we entered into an agreement pursuant to which DISH Network leases from us satellite capacity on 24 of the DBS transponders on the QuetzSat-1 satellite. The QuetzSat-1 satellite was launched in September 2011 and was placed into service in November 2011 at the 67.1 degree west longitude orbital location. In February 2013, we and DISH Network entered into an agreement pursuant to which we lease back from DISH Network certain satellite capacity on five DBS transponders on the QuetzSat-1 satellite through November 2021, unless extended or earlier terminated under the terms and conditions of our agreement. In January 2013, the QuetzSat-1 satellite was moved to the 77 degree west longitude orbital location. Under the terms of our contractual arrangements with DISH Network, we began leasing satellite capacity to DISH Network on the QuetzSat-1 satellite in February 2013 and will continue leasing such capacity through November 2021, unless extended or earlier terminated under the terms and conditions of our agreement with DISH Network for the QuetzSat-1 satellite. 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 lease satellite capacity 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 lease satellite capacity on a replacement satellite. 103 Degree Orbital Location/SES-3. In May 2012, we entered into a spectrum development agreement (the “103 Spectrum Development Agreement”) with Ciel Satellite Holdings Inc. (“Ciel”) to develop certain spectrum rights at the 103 degree west longitude orbital location (the “103 Spectrum Rights”). In June 2013, we and DISH Network entered into a spectrum development agreement (the “DISH 103 Spectrum Development Agreement”) pursuant to which DISH Network may use and develop the 103 Spectrum Rights. Effective in March 2018, DISH Network exercised its right to terminate the DISH 103 Spectrum Development Agreement and we exercised our right to terminate the 103 Spectrum Development Agreement. In connection with the 103 Spectrum Development Agreement, in May 2012, we also entered into a ten-year agreement with Ciel pursuant to which we leased certain satellite capacity from Ciel on the SES-3 satellite at the 103 degree west longitude orbital location (the “Ciel 103 Agreement”). In June 2013, we and DISH Network entered into an agreement pursuant to which DISH Network leased certain satellite capacity from us on the SES-3 satellite (the “DISH 103 Agreement”). Under the terms of the DISH 103 Agreement, DISH Network made certain monthly payments to us through the service term. Effective in March 2018, DISH Network exercised its right to terminate the DISH 103 Agreement and we exercised our right to terminate the Ciel 103 Agreement. TT&C Agreement. Effective January 2012, we entered into a TT&C agreement pursuant to which we provided TT&C services to DISH Network for a period ending in December 2016 (the “TT&C Agreement”). In November 2016, we and DISH Network amended the TT&C Agreement to extend the term for one year through December 2017. In December 2017, we and DISH Network amended the TT&C Agreement to extend the term for one month through January 2018. In February 2018, we and DISH Network amended the TT&C Agreement to, among other things, extend the term through February 2023. The fees for services provided under the 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. DISH Network is able to terminate the TT&C Agreement for any reason upon 12 months’ notice. In connection with the Satellite and Tracking Stock Transaction, described below in Other agreements - DISH Network, in February 2014, we amended the TT&C Agreement to cease the provision of TT&C services to DISH Network for the EchoStar I, EchoStar VII, EchoStar X, EchoStar XI and EchoStar XIV satellites. Effective March 2014, we provide TT&C services for the D-1 and EchoStar XV satellites; however, for the period that we received satellite services on the EchoStar XV satellite from DISH Network, we waived the fees for the TT&C services on the EchoStar XV satellite. Effective August 2016, we provide TT&C services to DISH Network for the EchoStar XVIII satellite. Real Estate Leases to DISH Network. 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 at the time of the lease, 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: 100 Inverness Lease Agreement. In connection with the Share Exchange, effective March 2017, DISH Network leases from us certain space at 100 Inverness Terrace East, Englewood, Colorado for a period ending in December 2020. This agreement may be terminated by either party upon 180 days’ prior notice. This agreement may be extended by mutual consent, in which case this agreement will be converted to a month-to-month lease agreement. Upon extension, either party has the right to terminate this agreement upon 30 days’ notice. 90 Inverness Lease Agreement. The lease for certain space at 90 Inverness Circle East, Englewood, Colorado was for a period ending in December 2016. In February 2016, DISH Network terminated this lease effective in August 2016. Meridian Lease Agreement. The lease for all of 9601 S. Meridian Blvd., Englewood, Colorado was for a period ending in December 2016. Effective December 2016, we and DISH Network amended this lease to, among other things, extend the term for one year through December 2017. In December 2017, we and DISH Network further amended this lease to, among other things, extend the term for one year through December 2018. After December 2018, this agreement may be converted by mutual consent to a month-to-month lease agreement with either party having the right to terminate upon 30 days’ notice. Santa Fe Lease Agreement. The lease for all of 5701 S. Santa Fe Dr., Littleton, Colorado was for a period ending in December 2016. Effective December 2016, we and DISH Network amended this lease to, among other things, extend the term for one year through December 2017. In December 2017, we and DISH Network further amended this lease to, among other things, extend the term for one year through December 2018. After December 2018, this agreement may be converted by mutual consent to a month-to-month lease agreement with either party having the right to terminate upon 30 days’ notice. Atlanta Sublease Agreement. The sublease for certain space at 211 Perimeter Center, Atlanta, Georgia terminated in October 2016. Cheyenne Lease Agreement. Prior to the Share Exchange, we leased to DISH Network certain space at 530 EchoStar Drive, Cheyenne, Wyoming. In connection with the Share Exchange, we transferred ownership of a portion of this property to DISH Network and we and DISH Network amended this agreement to (i) terminate the lease for the transferred space and (ii) provide for a continued lease to DISH Network of the portion of the property we retained for a period ending in December 2031. After December 2031, this agreement may be converted by mutual consent to a month-to-month lease agreement with either party having the right to terminate upon 30 days’ notice. TerreStar Agreement. In March 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar Networks Inc. (“TerreStar”). Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and our completion of the acquisition of all of the outstanding equity of Hughes Communications, Inc. on June 8, 2011, TerreStar and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services for TerreStar’s ground-based communications equipment. In December 2017, we and DISH Network amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DISH Network generally has the right to continue to receive warranty services from us for our products on a month-to-month basis unless terminated by DISH Network upon at least 21 days’ written notice to us. DISH Network generally has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis unless operations and maintenance services are terminated by DISH Network upon at least 90 days’ written notice to us. The provision of hosting services will continue until May 2022. In addition, DISH Network generally may terminate any and all services for convenience subject to providing us with prior notice and/or payment of termination charges. Hughes Broadband Distribution Agreement. Effective October 2012, we and DISH Network, entered into a distribution agreement (the “Distribution Agreement”) pursuant to which DISH Network has the right, but not the obligation, to market, sell and distribute our Hughes satellite internet service (the “Hughes service”). DISH Network pays us a monthly per subscriber wholesale service fee for the Hughes service based upon a subscriber’s service level and based upon certain volume subscription thresholds. The Distribution Agreement also provides that DISH Network has the right, but not the obligation, to purchase certain broadband equipment from us to support the sale of the Hughes service. The Distribution Agreement had an initial term of five years 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. In February 2014, we and DISH Network entered into an amendment to the Distribution Agreement which, among other things, extended the initial term of the Distribution Agreement until March 2024. Upon expiration or termination of the Distribution Agreement, we and DISH Network will continue to provide our Hughes service to the then-current DISH Network subscribers pursuant to the terms and conditions of the Distribution Agreement. DBSD North America Agreement. In March 2012, DISH Network completed its acquisition of 100% of the equity of reorganized DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and our completion of the acquisition of all of the outstanding equity of Hughes Communications, Inc. on June 8, 2011, DBSD North America and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services of DBSD North America’s gateway and ground-based communications equipment. In December 2017, we and DBSD North America amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DBSD North America generally has the right to continue to receive warranty services from us on a month-to-month basis until February 2019, unless terminated by DBSD North America upon at least 21 days’ written notice to us, and the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis, unless terminated by DBSD North America upon at least 120 days’ written notice to us. The provision of hosting services will continue until February 2022 and will automatically renew for an additional five-year period until February 2027 unless terminated by DBSD North America upon at least 180 days’ written notice to us. In addition, DBSD North America generally may terminate any and all such services for convenience, subject to providing us with prior notice and/or payment of termination charges. RUS Implementation Agreement. In September 2010, DISH Network was selected by the Rural Utilities Service (“RUS”) of the U.S. Department of Agriculture to receive up to approximately $14.1 million in broadband stimulus grant funds. Effective November 2011, we and DISH Network entered into a RUS Implementation Agreement (the “RUS Agreement”) pursuant to which we provided certain portions of the equipment and broadband service used to implement DISH Network’s RUS program. While the RUS Agreement expired in June 2013 when the broadband stimulus grant funds were exhausted, we are required to continue providing services to DISH Network’s customers activated prior to the expiration of the RUS Agreement in accordance with the terms and conditions of the RUS Agreement. General and Administrative Expenses — DISH Network Amended and Restated Professional Services Agreement. In connection with the Spin-off, we entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, which all expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, we and DISH Network agreed that we 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 a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Mr. Vivek Khemka, who was then employed as DISH Network’s Executive Vice President and Chief Technology Officer, provided services to us during portions of 2016 and through February 2017 pursuant to the Professional Services Agreement as President -- EchoStar Technologies L.L.C. Additionally, we and DISH Network agreed that DISH Network would 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 a satellite procurement agreement), receive logistics, procurement and quality assurance services from us (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, we and DISH amended and restated the Professional Services Agreement (the “Amended and Restated Professional Services Agreement”) to provide that we and DISH Network shall have the right to receive additional services that either we or DISH Network may require as a result of the Share Exchange, including access to antennas owned by DISH Network for our use in performing TT&C services and maintenance and support services for our antennas. The term of the Amended and Restated Professional Services Agreement is through January 2020 and renews automatically for successive one-year periods thereafter, unless the agreement is terminated earlier by either party upon at least 60 days’ notice. We or DISH Network may generally terminate the Amended and Restated Professional Services Agreement in part with respect to any particular service it receives for any reason upon at least 30 days’ notice, unless the statement of work for particular services states otherwise. Certain services being provided for under the Amended and Restated Professional Services Agreement may survive the termination of the agreement. Real Estate Leases from DISH Network. 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 is comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the leases, and for certain properties, we are responsible for our portion of the taxes, insurance, utilities and maintenance of the premises. Cheyenne Lease Agreement. In connection with the Share Exchange, effective March 2017 we lease from DISH Network certain space at 530 EchoStar Drive in Cheyenne, Wyoming for a period ending in February 2019. In August 2018, we exercised our option to renew this lease for a one year period ending in February 2020. We have the option to renew this lease for twelve one-year periods. Gilbert Lease Agreement. In connection with the Share Exchange, effective March 2017 we lease from DISH Network certain space at 801 N. DISH Dr. in Gilbert, Arizona for a period ending in February 2019. In August 2018, we exercised our option to renew this lease for a one year period ending in February 2020. We have the option to renew this lease for twelve one-year periods. American Fork Occupancy License Agreement. In connection with the Share Exchange, effective March 2017, we subleased from DISH Network certain space at 796 East Utah Valley Drive in American Fork, Utah for a period ending in August 2017. We exercised our option to renew this sublease for a five-year period ending in August 2022. Employee Matters Agreement. Effective March 2017 in connection with the Share Exchange, we and DISH Network entered into an Employee Matters Agreement that addressed the transfer of employees from EchoStar to DISH Network, including certain benefit and compensation matters and the allocation of responsibility for employee related liabilities relating to current and past employees of the transferred businesses. DISH Network assumed employee-related liabilities relating to the transferred businesses as part of the Share Exchange, except that we are responsible for certain existing employee related litigation as well as certain pre-Share Exchange compensation and benefits for employees transferring to DISH Network in connection with the Share Exchange. Collocation and Antenna Space Agreements. We and DISH Network have entered into an agreement pursuant to which DISH Network provides us with collocation space in El Paso, Texas. This agreement was for an initial period ending in August 2015, and provides us with renewal options for four consecutive years. Effective August 2015, we exercised our first renewal option for a period ending in August 2018 and in April 2018 we exercised our second renewal option for a period ending in August 2021. In connection with the Share Exchange, effective March 2017, we also entered into certain agreements pursuant to which DISH Network provides collocation and antenna space to EchoStar through February 2022 at the following locations: Cheyenne, Wyoming; Gilbert, Arizona; New Braunfels, Texas; Monee, Illinois; Spokane, Washington; and Englewood, Colorado. In August 2017, we and DISH Network also entered into certain other agreements pursuant to which DISH Network provides additional collocation and antenna space to EchoStar in Monee, Illinois and Spokane, Washington through August 2022. We generally may renew our collocation and antenna space agreements for three-year periods by providing DISH Network with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term. We may terminate certain of these agreements with 180 days’ prior written notice. The fees for the services provided under these agreements depend on the number of racks leased at the location. Other Agreements — DISH Network Satellite and Tracking Stock Transaction. In February 2014, we entered into agreements with DISH Network to implement a transaction pursuant to which, among other things: (i) in March 2014, EchoStar and HSS issued the Tracking Stock to DISH Network in exchange for five satellites owned by DISH Network (EchoStar I, EchoStar VII, EchoStar X, EchoStar XI and EchoStar XIV) (including assumption of related in-orbit incentive obligations) and approximately $11.4 million in cash; and (ii) in March 2014, DISH Network began receiving certain satellite services from us as discussed above on these five satellites (collectively, the “Satellite and Tracking Stock Transaction.”) The Tracking Stock was retired in March 2017 and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Share Exchange Agreement. On January 31, 2017, EchoStar Corporation and certain of our subsidiaries entered into the Share Exchange Agreement with DISH and certain of its subsidiaries pursuant to which, on February 28, 2017, we received all of the shares of the Tracking Stock in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our EchoStar Technologies businesses and certain other assets. Following consummation of the Share Exchange on February 28, 2017, we no longer operate the transferred EchoStar Technologies businesses and the Tracking Stock was retired and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Pursuant to the Share Exchange Agreement, we transferred certain assets, investments in joint ventures, spectrum licenses and real estate properties and DISH Network assumed certain liabilities relating to the transferred assets and businesses. The Share Exchange Agreement contained customary representations and warranties by the parties, including representations by us related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. We and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by us or DISH causes the transaction to be taxable to the other party after closing. See Notes 1 and 4 for further information. Hughes Broadband Master Services Agreement. In March 2017, we and DISH Network entered into a master service agreement (the “Hughes Broadband MSA”) pursuant to which DISH Network, among other things: (i) has the right, but not the obligation, to market, promote and solicit orders and upgrades for our Hughes service and related equipment and other telecommunication services and (ii) installs Hughes service equipment with respect to activations generated by DISH Network. Under the Hughes Broadband MSA, we and DISH Network make certain payments to each other relating to sales, upgrades, purchases and installation services. The Hughes Broadband MSA has an initial term of five years until March 2022 with automatic renewal for successive one-year terms. Upon expiration or termination of the Hughes Broadband MSA, we will continue to provide our Hughes service to subscribers and make certain payments to DISH Network pursuant to the terms and conditions of the Hughes Broadband MSA. We incurred sales incentives and other costs under the Hughes Broadband MSA totaling $6.4 million and $10.9 million for the three months ended September 30, 2018 and 2017, respectively, and $26.3 million and $15.6 million for the nine months ended September 30, 2018 and 2017, respectively. Intellectual Property and Technology License Agreement. Effective March 2017 in connection with the Share Exchange, we and DISH Network entered into an Intellectual Property and Technology License Agreement (“IPTLA”) pursuant to which we and DISH Network license to each other certain intellectual property and technology. The IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the IPTLA, we granted to DISH Network a license to our intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the businesses acquired pursuant to the Share Exchange, including a limited license to use the “ECHOSTAR” trademark during a transition period. EchoStar retains full ownership of the “ECHOSTAR” trademark. In addition, DISH Network granted a license back to us, among other things, for the continued use of all intellectual property and technology that is used in our retained businesses but the ownership of which was transferred to DISH Network pursuant to the Share Exchange. Tax Matters Agreement. Effective March 2017, in connection with the Share Exchange, we and DISH entered into a tax matters agreement. This agreement governs certain of our rights, responsibilities and obligations with respect to taxes of the transferred businesses pursuant to the Share Exchange. Generally, we are responsible for all tax returns and tax liabilities for the transferred businesses and assets for periods prior to the Share Exchange and DISH Network is responsible for all tax returns and tax liabilities for the transferred businesses and assets from and after the Share Exchange. Both we and DISH Network made certain tax-related representations and are subject to various tax-related covenants after the consummation of the Share Exchange. Both we and DISH Network have agreed to indemnify each other if there is a breach of any such tax representation or violation of any such tax covenant and that breach or violation results in the Share Exchange not qualifying for tax free treatment for the other party. In addition, DISH Network has agreed to indemnify us if the transferred businesses are acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons and such acquisition results in the Share Exchange not qualifying for tax free treatment. The tax matters agreement supplements the Tax Sharing Agreement outlined below, which continues in full force and effect. Tax Sharing Agreement. Effective December 2007, we and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs our and DISH Network’s 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 indemnifies us for such taxes. However, DISH Network is not liable for and does 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 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. In light of the Tax Sharing Agreement, among other things, and in connection with our consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, we and DISH Network agreed upon a supplemental allocation of the tax benefits arising from certain tax items resolved in the course of the IRS’s examination of our consolidated tax returns. Prior to the agreement with DISH Network in 2013, the federal tax benefits were reflected as a deferred tax asset for depreciation and amortization, which was netted in our noncurrent deferred tax liabilities. The agreement with DISH Network in 2013 requires DISH Network to pay us the federal tax benefit it receives at such time as we would have otherwise been able to realize such tax benefit. We recorded a noncurrent receivable from DISH Network in Other receivables - DISH Network and a corresponding increase in our net noncurrent deferred tax liabilities to reflect the effects of this agreement in September 2013. In addition, in September 2013, we and DISH Network agreed upon a tax sharing arrangement for filing certain combined state income tax returns and a method of allocating the respective tax liabilities between us and DISH Network for such combined returns, through the taxable period ending on December 31, 2017 (the “State Tax Arrangement”). In August 2018, we and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, to the extent permitted by applicable tax law, DISH Network is entitled to apply the benefit of our 2009 net operating losses (the “SATS 2009 NOLs”) to DISH Network’s federal tax return for the year ended December 31, 2008, in exchange for DISH Network paying us over time the value of the net annual federal income taxes paid by us that would have been otherwise offset by the SATS 2009 NOLs. The Tax Sharing Amendment also requires us and DISH Network to pay the other for the benefits of certain past and future federal research and development tax credits that we or DISH Network receive or received as a result of being part of a controlled group under the Internal Revenue Code of 1986, as amended, and requires DISH Network to compensate us for certain past tax losses utilized by DISH Network and for certain past and future excess California research and development tax credits generated by us and used by DISH Network. In addition, the Tax Sharing Amendment extends the term of the State Tax Arrangement to the earlier to occur of termination of the Tax Sharing Agreement, a change in control of either us or DISH Network or, for any particular state, if we and DISH Network no longer file a combined tax return for such state. We and DISH Network file combined income tax returns in certain states. We have earned and recognized tax benefits for certain state income tax credits that we would be unable to utilize currently if we had filed separately from DISH Network. We have charged Additional paid-in capital in prior periods when DISH Network has utilized such tax benefits. We expect to increase Additional paid-in capital upon receipt of any consideration that DISH Network pays to us in exchange for these tax credits. gTLD Bidding Agreement. In April 2015, we and DISH Network entered into a gTLD Bidding Agreement whereby, among other things: (i) DISH Network obtained rights from us to participate in a generic top level domain (“gTLD”) auction, assuming all rights and obligations from us related to our application with the Internet Corporation for Assigned Names and Numbers for a particular gTLD; (ii) DISH Network agreed to reimburse us for our Internet Corporation for Assigned Names and Numbers application fee and certain out-of-pocket expenses related to the application and the auction; and (iii) we and DISH Network agreed to split equally the net proceeds obtained by DISH Network as the losing bidder in the auction, less such fee reimbursement and out-of-pocket expenses. Patent Cross-License Agreements. In 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 2017 and aggregate payments under both Cross-License Agreements were less than $10.0 million. Each Cross-License Agreement contained an option to extend each Cross-License Agreement to include patents acquired by the respective party prior to January 2022. In December 2016, both we and DISH Network exercised our respective renewal options, resulting in aggregate additional payments to such third party totaling less than $3.0 million. Since the aggregate payments under both Cross-License Agreements were based on the combined annual revenue 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. Caltech. On October 1, 2013, Caltech Institute of Technology (“Caltech”) filed complaints against us and DISH Network, in the U.S. District Court for the Central District of California alleging infringement of U.S. Patent Nos. 7,116,710; 7,421,032; 7,916,781; and 8,284,833, each of which is entitled “Serial Concatenation of Interleaved Convolutional Codes forming Turbo-Like Codes.” Caltech asserted that encoding data as specified by the DVB-S2 standard infringed each of the asserted patents. Caltech claimed that certain of our satellite broadband products and services, infringed the asserted patents by implementing the DVB-S2 standard. Pursuant to a settlement agreement among us, DISH and Caltech, Caltech dismissed with prejudice all of its claims in these actions in May 2016. Orange, NJ. In October 2016, we and DISH Network sold two parcels of real estate owned separately by us and DISH Network in Orange, NJ to a third party pursuant to a purchase and sale agreement. Pursuant to the agreement, we and DISH Network separately received our respective payments from the buyer. Invidi. In November 2010 and April 2011, we made investments in Invidi in exchange for shares of Invidi’s Series D Preferred Stock. In November 2016, DIRECTV, LLC, a wholly owned indirect subsidiary of AT&T Inc., DISH Network and Cavendish Square Holding B.V., an affiliate of WPP plc, entered into a series of agreements to acquire Invidi. As a result of the transaction, we sold our ownership interest in Invidi on the same terms offered to the other shareholders of Invidi. The transaction closed in January 2017. Other Agreements Hughes Systique Corporation (“Hughes Systique”) We contract with Hughes Systique for software development services. In addition to our 43.5% 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 Chief Executive Officer and President of Hughes Systique, in the aggregate, own approximately 25.5%, on an undiluted basis, of Hughes Systique’s outstanding shares as of September 30, 2018. Furthermore, Mr. Pradman Kaul serves on the board of directors of Hughes Systique. Hughes Systique is a variable interest entity and we are considered the primary beneficiary of Hughes Systique due to, among other factors, our ability to direct the activities that most significantly impact the economic performance of Hughes Systique. As a result, we consolidate Hughes Systique’s financial statements in our accompanying condensed consolidated financial statements. Dish Mexico We own 49.0% of Dish Mexico, an entity that provides direct-to-home satellite services in Mexico. We provide certain satellite services to Dish Mexico. We recognized revenue from sales of services we provided to Dish Mexico of approximately $5.8 million for each of the three months ended September 30, 2018 and 2017 and $17.5 million for each of the nine months ended September 30, 2018 and 2017. As of September 30, 2018 and December 31, 2017, we had trade accounts receivable from Dish Mexico of approximately $5.9 million and $7.6 million, respectively. Deluxe/EchoStar LLC We own 50.0% 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. We account for our investment in Deluxe using the equity method. We recognized revenue from Deluxe for transponder services and the sale of broadband equipment of approximately $1.1 million and $1.3 million for the three months ended September 30, 2018 and 2017, respectively, and $3.3 million and $3.6 million for the nine months ended September 30, 2018 and 2017, respectively. As of September 30, 2018 and December 31, 2017, we had trade accounts receivable from Deluxe of approximately $0.8 million and $1.1 million, respectively. AsiaSat We contract with AsiaSat Telecommunications Inc. (“AsiaSat”) for the use of transponder capacity on one of AsiaSat's satellites. Mr. William David Wade, who joined our board of directors in February 2017, served as the Chief Executive Officer of AsiaSat in 2016 and as a senior advisor to the Chief Executive Officer of AsiaSat through March 2017. We incurred expenses payable to AsiaSat under this agreement of approximately zero and $0.1 million for the three and nine months ended September 30, 2017, respectively. Global IP In May 2017, we entered into an agreement with Global-IP Cayman (“Global IP”) providing for the sale of certain equipment and services to Global IP. Mr. William David Wade, a member of our board of directors, serves as a member of the board of directors of Global IP and as an executive advisor to the Chief Executive Officer of Global IP. In August 2018, we and Global IP amended the agreement to (i) change certain of the equipment and services to be provided to Global IP; (ii) modify certain payment terms; (iii) provide Global IP an option to use one of our test lab facilities; and (iv) effectuate the assignment of the agreement from Global IP to one of its wholly-owned subsidiaries. We recognized revenue under this agreement of approximately $5.9 million and $1.0 million for the three months ended September 30, 2018 and 2017, respectively, and approximately $6.5 million and $1.0 million for the nine months ended September 30, 2018 and 2017, respectively. As of September 30, 2018 and December 31, 2017, we had trade accounts receivable from Global IP of approximately $1.5 million and zero, respectively. TerreStar Solutions DISH Network owns approximately 33% of TerreStar Solutions, Inc. (“TSI”). In May 2018, we and TSI entered into an equipment and services agreement pursuant to which we design, manufacture and install upgraded ground communications network equipment for TSI’s network and provides, among other things, warranty and support services. We recognized revenue of approximately $2.7 million and $3.0 million for the three and nine months ended September 30, 2018, respectively. As of September 30, 2018, we had zero trade accounts receivable from TSI. Discontinued Operations See Discontinued Operations in Note 19 in the notes to consolidated financial statements in Item 15 of our Form 10-K for the year ended December 31, 2017 for a description of agreements or investments that were terminated or transferred to DISH Network as part of the Share Exchange. We have no further obligations, have earned no additional revenue and incurred no additional expense, as applicable, under such agreements and investments after February 2017. Historical transactions under such agreements and investments are reported in Net income (loss) from discontinued operations in our Condensed Consolidated Statements of Operations (see Note 4).

Supplemental Financial Information

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Financial Information

SUPPLEMENTAL FINANCIAL INFORMATION

Noncash Investing and Financing Activities



	For the nine months ended September 30
	2018		2017
	(in thousands)
Employee benefits paid in Class A common stock	$	7,605	$	11,200
Property and equipment financed under capital lease obligations	$	187	$	8,423
Increase (decrease) in capital expenditures included in accounts payable, net	$	17,058	$	(3,494	)
Capitalized in-orbit incentive obligations	$	—	$	43,890
Noncash net assets exchanged for Tracking Stock (Note 1)	$	—	$	299,425

Restricted Cash and Cash Equivalents

The beginning and ending balances of cash and cash equivalents presented in our Condensed Consolidated Statements of Cash Flows included restricted cash and cash equivalents of $0.8 million and $0.8 million, respectively, for the nine months ended September 30, 2018 and $0.7 million and $0.8 million, respectively, for the nine months ended September 30, 2017. These amounts are included in Other noncurrent assets, net in our Condensed Consolidated Balance Sheets.

Fair Value of In-Orbit Incentives

As of September 30, 2018 and December 31, 2017, the fair values of our in-orbit incentive obligations, based on measurements categorized within Level 2 of the fair value hierarchy, approximated their carrying amounts of $107.6 million and $112.2 million, respectively.

Contract Acquisition and Fulfillment Costs

Unamortized contract acquisition costs totaled $104.5 million as of September 30, 2018 and related amortization expense totaled $21.0 million and $61.7 million for the three and nine months ended September 30, 2018, respectively.

Unamortized contract fulfillment costs totaled $2.6 million as of September 30, 2018 and related amortization expense was de minimis for the three and nine months ended September 30, 2018.

Research and Development

The table below summarizes the research and development costs incurred in connection with customers’ orders included in cost of sales and other expenses we incurred for research and development.



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Cost of sales	$	5,555	$	7,038	$	18,443	$	20,724
Research and development	$	6,544	$	8,302	$	20,328	$	23,444

Capitalized Software Costs

As of September 30, 2018 and December 31, 2017, the net carrying amount of externally marketed software was $95.7 million and $88.1 million, respectively, of which $31.3 million and $19.6 million, respectively, is under development and not yet placed in service. We capitalized costs related to the development of externally marketed software of $9.6 million and $8.3 million for the three months ended September 30, 2018 and 2017, respectively, and $24.6 million and $25.4 million for the nine months ended September 30, 2018 and 2017, respectively. We recorded amortization expense relating to the development of externally marketed software of $5.8 million and $5.5 million for the three months ended September 30, 2018 and 2017, respectively, and $16.9 million and $14.1 million for the nine months ended September 30, 2018 and 2017, respectively. The weighted average useful life of our externally marketed software was approximately three years as of September 30, 2018.

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

Reclassification, Policy [Policy Text Block]

Reclassification

Certain prior period amounts have been reclassified to conform with the current period presentation.

Use of Estimates

Fair Value Measurements


•	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 characteristics of the asset or liability that would be considered by market participants in a transaction to purchase or sell the asset or liability.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

Overview

Hughes

ESS

Other

Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue.

Shipping and Handling Cost, Policy [Policy Text Block]

Trade Accounts Receivable

Contract Assets

Contract Liabilities

Contract Acquisition Costs

Contract Fulfullment Costs

Contract Fulfillment Costs

Capitalized Software Costs

Internal-Use Software

Externally Marketed Software

Marketable Investment Securities

Our marketable investment securities portfolio consists of investments in debt and equity instruments with readily determinable fair values.

Debt Securities

Equity Securities

Restricted Marketable Investment Securities

Investment in Unconsolidated Entities

Investments in Unconsolidated Entities

Our investments in unconsolidated entities consist of investments in equity securities that are not publicly traded and do not have readily determinable fair values.

Equity Method

Other Investments

Impairment Considerations

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Revenue Recognition and Financial Instruments

The cumulative effects of changes to the impacted line items on our Condensed Consolidated Balance Sheet as of January 1, 2018 for the adoption of these standards were as follows:



	Balance at December 31, 2017			Adjustments Due to the						Balance at January 1, 2018
	Balance at December 31, 2017			New Revenue Standard			New Investment Standard			Balance at January 1, 2018
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	196,840		$	(7,103	)	$	—		$	189,737
Other current assets	$	91,671		$	533		$	—		$	92,204
Investments in unconsolidated entities	$	161,427		$	6,917		$	—		$	168,344
Other noncurrent assets, net	$	214,814		$	22,545		$	—		$	237,359
Total assets	$	8,750,014		$	22,892		$	—		$	8,772,906
Liabilities:
Contract liabilities	$	65,959		$	(1,542	)	$	—		$	64,417
Accrued expenses and other	$	82,647		$	255		$	—		$	82,902
Deferred tax liabilities, net	$	436,023		$	3,122		$	—		$	439,145
Other noncurrent liabilities	$	128,503		$	(4,068	)	$	—		$	124,435
Total liabilities	$	4,572,629		$	(2,233	)	$	—		$	4,570,396
Stockholders’ Equity:
Accumulated other comprehensive income (loss)	$	(130,154	)	$	—		$	10,467		$	(119,687	)
Accumulated earnings (losses)	$	721,316		$	25,125		$	(10,467	)	$	735,974
Total EchoStar Corporation stockholders’ equity	$	4,177,385		$	25,125		$	—		$	4,202,510
Total liabilities and stockholders’ equity	$	8,750,014		$	22,892		$	—		$	8,772,906

Our adoption of these standards impacted the referenced line items on our Condensed Consolidated Balance Sheet, Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	As of September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Balance Sheet	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	217,524		$	8,511		$	—		$	226,035
Other current assets	$	17,222		$	(533	)	$	—		$	16,689
Investments in unconsolidated entities	$	160,669		$	(6,071	)	$	—		$	154,598
Other noncurrent assets, net	$	262,866		$	(33,310	)	$	—		$	229,556
Total assets	$	8,850,446		$	(31,403	)	$	—		$	8,819,043
Liabilities:
Contract liabilities	$	74,135		$	971		$	—		$	75,106
Accrued expenses and other	$	72,464		$	(255	)	$	—		$	72,209
Deferred tax liabilities, net	$	471,259		$	(4,713	)	$	—		$	466,546
Other noncurrent liabilities	$	124,694		$	2,234		$	—		$	126,928
Total liabilities	$	4,591,716		$	(1,763	)	$	—		$	4,589,953
Stockholders’ Equity:
Accumulated other comprehensive loss	$	(160,947	)	$	—		$	40,407		$	(120,540	)
Accumulated earnings	$	808,330		$	(29,640	)	$	(40,407	)	$	738,283
Total EchoStar Corporation stockholders’ equity	$	4,258,730		$	(29,640	)	$	—		$	4,229,090
Total liabilities and stockholders’ equity	$	8,850,446		$	(31,403	)	$	—		$	8,819,043



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	388,248		$	(99	)	$	—		$	388,149
Total revenue	$	532,953		$	(99	)	$	—		$	532,854
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	152,011		$	951		$	—		$	152,962
Selling, general and administrative expenses	$	107,490		$	970		$	—		$	108,460
Total costs and expenses	$	462,918		$	1,921		$	—		$	464,839
Operating income (loss)	$	70,035		$	(2,020	)	$	—		$	68,015
Other income (expense):
Interest expense, net of amounts capitalized	$	(62,086	)	$	156		$	—		$	(61,930	)
Gains and losses on investments, net	$	4,693		$	—		$	(217	)	$	4,476
Equity in earnings (losses) of unconsolidated affiliates, net	$	416		$	169		$	—		$	585
Total other income (expense), net	$	(40,697	)	$	325		$	(217	)	$	(40,589	)
Income (loss) from continuing operations before income taxes	$	29,338		$	(1,695	)	$	(217	)	$	27,426
Income tax benefit (provision)	$	(12,836	)	$	394		$	—		$	(12,442	)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Net income (loss) attributable to EchoStar Corporation common stock	$	16,052		$	(1,301	)	$	(217	)	$	14,534
Earnings (losses) per share:
Basic	$	0.17		$	(0.01	)	$	—		$	0.15
Diluted	$	0.17		$	(0.01	)	$	—		$	0.15



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(120	)	$	—		$	217		$	97
Total other comprehensive income (loss), net of tax	$	(7,526	)	$	—		$	217		$	(7,309	)
Comprehensive income (loss)	$	8,976		$	(1,301	)	$	—		$	7,675
Comprehensive income (loss) attributable to EchoStar Corporation	$	9,116		$	(1,301	)	$	—		$	7,815



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	1,118,733		$	1,927		$	—		$	1,120,660
Total revenue	$	1,560,702		$	1,927		$	—		$	1,562,629
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	451,913		$	3,428		$	—		$	455,341
Selling, general and administrative expenses	$	313,839		$	5,825		$	—		$	319,664
Total costs and expenses	$	1,357,892		$	9,253		$	—		$	1,367,145
Operating income (loss)	$	202,810		$	(7,326	)	$	—		$	195,484
Other income (expense):
Interest expense, net of amounts capitalized	$	(186,371	)	$	374		$	—		$	(185,997	)
Gains and losses on investments, net	$	33,426		$	—		$	(50,874	)	$	(17,448	)
Equity in earnings (losses) of unconsolidated affiliates, net	$	(2,651	)	$	846		$	—		$	(1,805	)
Total other income (expense), net	$	(104,560	)	$	1,220		$	(50,874	)	$	(154,214	)
Income (loss) from continuing operations before income taxes	$	98,250		$	(6,106	)	$	(50,874	)	$	41,270
Income tax benefit (provision)	$	(25,235	)	$	1,591		$	—		$	(23,644	)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Net income (loss) attributable to EchoStar Corporation common stock	$	71,723		$	(4,515	)	$	(50,874	)	$	16,334
Earnings (losses) per share:
Basic	$	0.75		$	(0.05	)	$	(0.53	)	$	0.17
Diluted	$	0.74		$	(0.05	)	$	(0.52	)	$	0.17



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(105	)	$	—		$	13,858		$	13,753
Other-than-temporary impairment loss on available-for-sale securities in net income	$	—		$	—		$	37,016		$	37,016
Total other comprehensive income (loss), net of tax	$	(42,649	)	$	—		$	50,874		$	8,225
Comprehensive income (loss)	$	30,366		$	(4,515	)	$	—		$	25,851
Comprehensive income (loss) attributable to EchoStar Corporation	$	30,463		$	(4,515	)	$	—		$	25,948

Restricted Cash and Cash Equivalents

id not have a material impact on our Statements of Cash Flows and related disclosures.

Recently Issued Accounting Pronouncements Not Yet Adopted

Lease Standard

Credit Losses

Callable Debt Securities

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The cumulative effects of changes to the impacted line items on our Condensed Consolidated Balance Sheet as of January 1, 2018 for the adoption of these standards were as follows:



	Balance at December 31, 2017			Adjustments Due to the						Balance at January 1, 2018
	Balance at December 31, 2017			New Revenue Standard			New Investment Standard			Balance at January 1, 2018
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	196,840		$	(7,103	)	$	—		$	189,737
Other current assets	$	91,671		$	533		$	—		$	92,204
Investments in unconsolidated entities	$	161,427		$	6,917		$	—		$	168,344
Other noncurrent assets, net	$	214,814		$	22,545		$	—		$	237,359
Total assets	$	8,750,014		$	22,892		$	—		$	8,772,906
Liabilities:
Contract liabilities	$	65,959		$	(1,542	)	$	—		$	64,417
Accrued expenses and other	$	82,647		$	255		$	—		$	82,902
Deferred tax liabilities, net	$	436,023		$	3,122		$	—		$	439,145
Other noncurrent liabilities	$	128,503		$	(4,068	)	$	—		$	124,435
Total liabilities	$	4,572,629		$	(2,233	)	$	—		$	4,570,396
Stockholders’ Equity:
Accumulated other comprehensive income (loss)	$	(130,154	)	$	—		$	10,467		$	(119,687	)
Accumulated earnings (losses)	$	721,316		$	25,125		$	(10,467	)	$	735,974
Total EchoStar Corporation stockholders’ equity	$	4,177,385		$	25,125		$	—		$	4,202,510
Total liabilities and stockholders’ equity	$	8,750,014		$	22,892		$	—		$	8,772,906

Our adoption of these standards impacted the referenced line items on our Condensed Consolidated Balance Sheet, Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	As of September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Balance Sheet	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Assets:
Trade accounts receivable and contract assets, net	$	217,524		$	8,511		$	—		$	226,035
Other current assets	$	17,222		$	(533	)	$	—		$	16,689
Investments in unconsolidated entities	$	160,669		$	(6,071	)	$	—		$	154,598
Other noncurrent assets, net	$	262,866		$	(33,310	)	$	—		$	229,556
Total assets	$	8,850,446		$	(31,403	)	$	—		$	8,819,043
Liabilities:
Contract liabilities	$	74,135		$	971		$	—		$	75,106
Accrued expenses and other	$	72,464		$	(255	)	$	—		$	72,209
Deferred tax liabilities, net	$	471,259		$	(4,713	)	$	—		$	466,546
Other noncurrent liabilities	$	124,694		$	2,234		$	—		$	126,928
Total liabilities	$	4,591,716		$	(1,763	)	$	—		$	4,589,953
Stockholders’ Equity:
Accumulated other comprehensive loss	$	(160,947	)	$	—		$	40,407		$	(120,540	)
Accumulated earnings	$	808,330		$	(29,640	)	$	(40,407	)	$	738,283
Total EchoStar Corporation stockholders’ equity	$	4,258,730		$	(29,640	)	$	—		$	4,229,090
Total liabilities and stockholders’ equity	$	8,850,446		$	(31,403	)	$	—		$	8,819,043



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	388,248		$	(99	)	$	—		$	388,149
Total revenue	$	532,953		$	(99	)	$	—		$	532,854
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	152,011		$	951		$	—		$	152,962
Selling, general and administrative expenses	$	107,490		$	970		$	—		$	108,460
Total costs and expenses	$	462,918		$	1,921		$	—		$	464,839
Operating income (loss)	$	70,035		$	(2,020	)	$	—		$	68,015
Other income (expense):
Interest expense, net of amounts capitalized	$	(62,086	)	$	156		$	—		$	(61,930	)
Gains and losses on investments, net	$	4,693		$	—		$	(217	)	$	4,476
Equity in earnings (losses) of unconsolidated affiliates, net	$	416		$	169		$	—		$	585
Total other income (expense), net	$	(40,697	)	$	325		$	(217	)	$	(40,589	)
Income (loss) from continuing operations before income taxes	$	29,338		$	(1,695	)	$	(217	)	$	27,426
Income tax benefit (provision)	$	(12,836	)	$	394		$	—		$	(12,442	)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Net income (loss) attributable to EchoStar Corporation common stock	$	16,052		$	(1,301	)	$	(217	)	$	14,534
Earnings (losses) per share:
Basic	$	0.17		$	(0.01	)	$	—		$	0.15
Diluted	$	0.17		$	(0.01	)	$	—		$	0.15



	For the three months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	16,502		$	(1,301	)	$	(217	)	$	14,984
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(120	)	$	—		$	217		$	97
Total other comprehensive income (loss), net of tax	$	(7,526	)	$	—		$	217		$	(7,309	)
Comprehensive income (loss)	$	8,976		$	(1,301	)	$	—		$	7,675
Comprehensive income (loss) attributable to EchoStar Corporation	$	9,116		$	(1,301	)	$	—		$	7,815



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Operations	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Revenue:
Services and other revenue - other	$	1,118,733		$	1,927		$	—		$	1,120,660
Total revenue	$	1,560,702		$	1,927		$	—		$	1,562,629
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$	451,913		$	3,428		$	—		$	455,341
Selling, general and administrative expenses	$	313,839		$	5,825		$	—		$	319,664
Total costs and expenses	$	1,357,892		$	9,253		$	—		$	1,367,145
Operating income (loss)	$	202,810		$	(7,326	)	$	—		$	195,484
Other income (expense):
Interest expense, net of amounts capitalized	$	(186,371	)	$	374		$	—		$	(185,997	)
Gains and losses on investments, net	$	33,426		$	—		$	(50,874	)	$	(17,448	)
Equity in earnings (losses) of unconsolidated affiliates, net	$	(2,651	)	$	846		$	—		$	(1,805	)
Total other income (expense), net	$	(104,560	)	$	1,220		$	(50,874	)	$	(154,214	)
Income (loss) from continuing operations before income taxes	$	98,250		$	(6,106	)	$	(50,874	)	$	41,270
Income tax benefit (provision)	$	(25,235	)	$	1,591		$	—		$	(23,644	)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Net income (loss) attributable to EchoStar Corporation common stock	$	71,723		$	(4,515	)	$	(50,874	)	$	16,334
Earnings (losses) per share:
Basic	$	0.75		$	(0.05	)	$	(0.53	)	$	0.17
Diluted	$	0.74		$	(0.05	)	$	(0.52	)	$	0.17



	For the nine months ended September 30, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
Statement of Comprehensive Income (Loss)	As Reported			New Revenue Standard			New Investment Standard			Balances If We Had Not Adopted the New Standards
	(In thousands)
Net income (loss)	$	73,015		$	(4,515	)	$	(50,874	)	$	17,626
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities and other	$	(105	)	$	—		$	13,858		$	13,753
Other-than-temporary impairment loss on available-for-sale securities in net income	$	—		$	—		$	37,016		$	37,016
Total other comprehensive income (loss), net of tax	$	(42,649	)	$	—		$	50,874		$	8,225
Comprehensive income (loss)	$	30,366		$	(4,515	)	$	—		$	25,851
Comprehensive income (loss) attributable to EchoStar Corporation	$	30,463		$	(4,515	)	$	—		$	25,948

Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Contract with Customer, Asset and Liability

The following table provides information about our contract balances with customers, including amounts for certain embedded leases.



	As of
	September 30, 2018			January 1, 2018
	(In thousands)
Trade accounts receivable:
Sales and services	$	163,707		$	156,794
Leasing	9,102			10,355
Total	172,809			167,149
Contract assets	57,172			34,615
Allowance for doubtful accounts	(12,457		)	(12,027		)
Total trade accounts receivable and contract assets, net	$	217,524		$	189,737

Trade accounts receivable - DISH Network:
Sales and services	$	9,372		$	16,118
Leasing	1,693			27,177
Total trade accounts receivable - DISH Network, net	$	11,065		$	43,295

Contract liabilities:
Current	$	74,135		$	64,417
Noncurrent	11,903			13,036
Total contract liabilities	$	86,038		$	77,453

Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2018

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

The following table presents the operating results of our discontinued operations for the three and nine months ended September 30, 2017:



	For the three months ended September 30, 2017			For the nine months ended September 30, 2017
	(In thousands)
Revenue:
Equipment, services and other revenue - DISH Network	$	—		$	143,063
Equipment, services and other revenue - other	(45		)	10,344
Total revenue	(45		)	153,407
Costs and expenses:
Cost of equipment, services and other	19			121,973
Selling, general and administrative expenses	(590		)	5,502
Research and development expenses	—			4,635
Depreciation and amortization	—			11,659
Total costs and expenses	(571		)	143,769
Operating income (expense)	526			9,638
Other income (expense):
Interest expense	—			(15		)
Equity in losses of unconsolidated affiliates, net	—			(1,159		)
Other, net	2			(61		)
Total income (expense), net	2			(1,235		)
Income from discontinued operations before income taxes	528			8,403
Income tax provision, net	(1,182		)	(1,949		)
Net income (loss) from discontinued operations	$	(654	)	$	6,454

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

Earnings per Share (Tables)

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

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 three months ended September 30,					For the nine months ended September 30,
	2018		2017			2018		2017
	(In thousands, except per share amounts)
Amounts attributable to EchoStar Corporation common stock:
Net income from continuing operations	$	16,052	$	35,323		$	71,723	$	74,079
Net income from discontinued operations	—		(654		)	—		6,454
Net income attributable to EchoStar Corporation common stock	$	16,052	$	34,669		$	71,723	$	80,533

Weighted-average common shares outstanding:
Basic	96,166		95,656			96,049		95,316
Dilutive impact of stock awards outstanding	714		1,234			922		1,310
Diluted	96,880		96,890			96,971		96,626

Earnings per share:
Basic:
Continuing operations	$	0.17	$	0.37		$	0.75	$	0.78
Discontinued operations	—		(0.01		)	—		0.06
Total basic earnings per share	$	0.17	$	0.36		$	0.75	$	0.84

Diluted:
Continuing operations	$	0.17	$	0.36		$	0.74	$	0.77
Discontinued operations	—		—			—		0.06
Total diluted earnings per share	$	0.17	$	0.36		$	0.74	$	0.83

Other Comprehensive Income (Loss) and Related Tax Effects (Tables)

9 Months Ended

Sep. 30, 2018

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The changes in the balances of Accumulated other comprehensive loss by component were as follows:



	Cumulative Foreign Currency Translation Losses			Unrealized Gain (Loss) On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
	(In thousands)
Balance, December 31, 2016	$	(135,434	)	$	10,631		$	(124,803	)
Other comprehensive income before reclassifications	33,162			2,369			35,531
Amounts reclassified to net income	—			540			540
Other comprehensive income	33,162			2,909			36,071
Balance, September 30, 2017	$	(102,272	)	$	13,540		$	(88,732	)

Balance, December 31, 2017	$	(119,430	)	$	(10,724	)	$	(130,154	)
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	—			10,467			10,467
Balance, January 1, 2018	(119,430		)	(257		)	(119,687		)
Other comprehensive loss before reclassifications	(41,151		)	(105		)	(41,256		)
Amounts reclassified to net income	—			(4		)	(4		)
Other comprehensive loss	(41,151		)	(109		)	(41,260		)
Balance, September 30, 2018	$	(160,581	)	$	(366	)	$	(160,947	)

Marketable Investment Securities (Tables)

9 Months Ended

Sep. 30, 2018

Investments, Debt and Equity Securities [Abstract]

Schedule of marketable investment securities



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Marketable investment securities:
Debt securities:
Corporate bonds	$	1,496,456	$	542,573
Other debt securities	217,410		142,036
Total debt securities	1,713,866		684,609
Equity securities	138,729		139,571
Total marketable investment securities	1,852,595		824,180
Less: Restricted marketable investment securities	9,720		10,019
Total marketable investment securities	$	1,842,875	$	814,161

Schedule of unrealized gains (losses) on available-for-sale securities

A summary of our available-for-sale debt securities, exclusive of securities where we have elected the fair value option, is presented in the table below.



	Amortized		Unrealized					Estimated
	Cost		Gains		Losses			Fair Value
	(In thousands)
As of September 30, 2018
Corporate bonds	$	1,462,498	$	714	$	(761	)	$	1,462,451
Other debt securities	217,420		—		(10		)	217,410
Total available-for-sale debt securities	$	1,679,918	$	714	$	(771	)	$	1,679,861
As of December 31, 2017
Corporate bonds	$	542,861	$	—	$	(288	)	$	542,573
Other debt securities	142,082		—		(46		)	142,036
Total available-for-sale debt securities	$	684,943	$	—	$	(334	)	$	684,609

Schedule of fair value measurements



	As of
	September 30, 2018						December 31, 2017
	Level 1		Level 2		Total		Level 1		Level 2		Total
	(In thousands)
Debt securities:
Corporate bonds	$	—	$	1,496,456	$	1,496,456	$	—	$	542,573	$	542,573
Other	10,436		206,974		217,410		13,311		128,725		142,036
Total debt securities	10,436		1,703,430		1,713,866		13,311		671,298		684,609
Equity securities	132,291		6,438		138,729		133,736		5,835		139,571
Total marketable investment securities	$	142,727	$	1,709,868	$	1,852,595	$	147,047	$	677,133	$	824,180

Inventory (Tables)

9 Months Ended

Sep. 30, 2018

Inventory, Net [Abstract]

Schedule of inventory

Our inventory consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Raw materials	$	6,266	$	5,484
Work-in-process	7,409		7,442
Finished goods	56,386		70,669
Total inventory	$	70,061	$	83,595

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

Property and equipment consisted of the following:



	Depreciable Life In Years	As of
	Depreciable Life In Years	September 30, 2018			December 31, 2017
		(In thousands)
Land	—	$	33,603		$	33,713
Buildings and improvements	1 to 40	184,847			185,148
Furniture, fixtures, equipment and other	1 to 12	772,335			736,533
Customer rental equipment	2 to 4	1,103,408			929,775
Satellites - owned	2 to 15	2,816,628			3,064,391
Satellites - acquired under capital leases	10 to 15	1,045,242			916,820
Construction in progress	—	300,642			260,220
Total property and equipment		6,256,705			6,126,600
Accumulated depreciation		(2,814,168		)	(2,661,129		)
Property and equipment, net		$	3,442,537		$	3,465,471

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



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Buildings and improvements	$	2,972	$	4,641	$	9,057	$	12,292
Furniture, fixtures, equipment and other	20,745		19,511		61,958		54,173
Customer rental equipment	43,584		39,104		129,907		103,781
Satellites	72,545		61,078		211,748		173,293
Total depreciation expense	$	139,846	$	124,334	$	412,670	$	343,539

Schedule of construction in progress

Construction in progress consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Progress amounts for satellite construction, including prepayments under capital leases and launch services costs	$	232,599	$	211,765
Satellite related equipment	34,948		28,358
Other	33,095		20,097
Construction in progress	$	300,642	$	260,220

Construction in progress as of September 30, 2018 included our EchoStar XXIV satellite, which is expected to launch in 2021.

Goodwill, Regulatory Authorizations and Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of regulatory authorizations with finite and indefinite useful lives

Regulatory authorizations included amounts with both finite and indefinite useful lives, as follows:



	As of December 31, 2017			Additions			Currency Translation Adjustment			As of September 30, 2018
	(In thousands)
Finite useful lives:
Cost	$	92,621		$	—		$	(9,419	)	$	83,202
Accumulated amortization	(21,342		)	(3,933		)	2,011			(23,264		)
Net	71,279			(3,933		)	(7,408		)	59,938
Indefinite lives	465,657			—			—			465,657
Total regulatory authorizations, net	$	536,936		$	(3,933	)	$	(7,408	)	$	525,595

Investment in Unconsolidated Entities (Tables)

9 Months Ended

Sep. 30, 2018

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments [Table Text Block]

Our investments in unconsolidated entities consisted of the following:



	As of
	September 30, 2018		December 31, 2017
	(In thousands)
Investments in unconsolidated entities:
Equity method	$	95,231	$	91,702
Other equity investments without a readily determinable fair value	65,438		69,725
Total investments in unconsolidated entities	$	160,669	$	161,427

Debt and Capital Lease Obligations (Tables)

9 Months Ended

Sep. 30, 2018

Long-term Debt and Capital Lease Obligations [Abstract]

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

The following table summarizes the carrying amounts and fair values of our long-term debt and capital lease obligations.



	Effective Interest Rate	As of
		September 30, 2018					December 31, 2017
		Carrying Amount			Fair Value		Carrying Amount			Fair Value
		(In thousands)
Senior Secured Notes:
6 1/2% Senior Secured Notes due 2019	6.959%	$	990,000		$	1,011,958	$	990,000		$	1,042,609
5 1/4% Senior Secured Notes due 2026	5.320%	750,000			736,590		750,000			769,305
Senior Unsecured Notes:
7 5/8% Senior Unsecured Notes due 2021	8.062%	900,000			974,088		900,000			992,745
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000			730,778		750,000			791,865
Less: Unamortized debt issuance costs		(18,947		)	—		(24,857		)	—
Subtotal		3,371,053			$	3,453,414	3,365,143			$	3,596,524
Capital lease obligations		241,854					269,701
Total debt and capital lease obligations		3,612,907					3,634,844
Less: Current portion		(1,030,088		)			(40,631		)
Long-term debt and capital lease obligations, net		$	2,582,819				$	3,594,213

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2018

Share-based Compensation [Abstract]

Share-based Compensation, Stock Options, Activity [Table Text Block]

We granted stock options and other incentive awards to our employees and nonemployee directors to acquire the following shares of our Class A common stock:



	During the three months ended September 30,		During the nine months ended September 30,
	2018	2017	2018	2017

Stock options and other incentive awards granted	27,590	62,600	211,326	1,263,350

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



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Research and development expenses	$	162	$	297	$	503	$	774
Selling, general and administrative expenses	2,499		2,965		7,268		7,932
Total stock-based compensation	$	2,661	$	3,262	$	7,771	$	8,706

Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Schedule of revenue, EBITDA, and capital expenditures by operating segments



	Hughes		ESS			Corporate and Other			Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
External revenue	$	444,762	$	83,482		$	4,709		$	532,953
Intersegment revenue	$	—	$	525		$	(525	)	$	—
Total revenue	$	444,762	$	84,007		$	4,184		$	532,953
EBITDA	$	164,135	$	72,156		$	(16,111	)	$	220,180
Capital expenditures	$	110,550	$	29		$	56,576		$	167,155

For the three months ended September 30, 2017
External revenue	$	379,702	$	96,743		$	4,788		$	481,233
Intersegment revenue	$	359	$	350		$	(709	)	$	—
Total revenue	$	380,061	$	97,093		$	4,079		$	481,233
EBITDA	$	131,817	$	78,345		$	9,699		$	219,861
Capital expenditures	$	108,428	$	8,203		$	75,500		$	192,131

For the nine months ended September 30, 2018
External revenue	$	1,271,527	$	274,609		$	14,566		$	1,560,702
Intersegment revenue	$	359	$	1,576		$	(1,935	)	$	—
Total revenue	$	1,271,886	$	276,185		$	12,631		$	1,560,702
EBITDA	$	452,982	$	238,789		$	(20,121	)	$	671,650
Capital expenditures	$	285,352	$	(76,653	)	$	129,030		$	337,729

For the nine months ended September 30, 2017
External revenue	$	1,070,715	$	294,839		$	13,906		$	1,379,460
Intersegment revenue	$	1,428	$	946		$	(2,374	)	$	—
Total revenue	$	1,072,143	$	295,785		$	11,532		$	1,379,460
EBITDA	$	342,693	$	241,873		$	3,472		$	588,038
Capital expenditures	$	270,624	$	21,351		$	118,170		$	410,145

Schedule of reconciliation of EBITDA to reported income from continuing operations before income taxes

The following table reconciles total consolidated EBITDA to reported Income from continuing operations before income taxes in our Condensed Consolidated Statements of Operations:



	For the three months ended September 30,						For the nine months ended September 30,
	2018			2017			2018			2017
	(In thousands)
EBITDA	$	220,180		$	219,861		$	671,650		$	588,038
Interest income and expense, net	(40,737		)	(43,634		)	(130,134		)	(126,156		)
Depreciation and amortization	(150,555		)	(134,822		)	(444,558		)	(379,939		)
Net income attributable to noncontrolling interests	450			532			1,292			351
Income from continuing operations before income taxes	$	29,338		$	41,937		$	98,250		$	82,294

Disaggregation of Revenue [Table Text Block]

The following table disaggregates revenue based on the nature of products and services and by segment.



	Hughes		ESS		Corporate and Other		Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
Equipment	$	56,846	$	—	$	—	$	56,846
Services	320,961		6,669		1,382		329,012
Design, development and construction services	16,624		—		—		16,624
Revenue from sales and services	394,431		6,669		1,382		402,482
Leasing income	50,331		77,338		2,802		130,471
Total revenue	$	444,762	$	84,007	$	4,184	$	532,953

For the nine months ended September 30, 2018
Equipment	$	150,134	$	—	$	—	$	150,134
Services	928,971		20,962		4,292		954,225
Design, development and construction services	46,676		—		—		46,676
Revenue from sales and services	1,125,781		20,962		4,292		1,151,035
Leasing income	146,105		255,223		8,339		409,667
Total revenue	$	1,271,886	$	276,185	$	12,631	$	1,560,702



	Hughes		ESS		Corporate and Other			Consolidated Total
	(In thousands)
For the three months ended September 30, 2018
North America:
U.S.	$	355,263	$	77,995	$	4,359		$	437,617
Canada and Mexico	18,197		5,837		—			24,034
All other	71,302		175		(175		)	71,302
Total revenue	$	444,762	$	84,007	$	4,184		$	532,953

For the nine months ended September 30, 2018
North America:
U.S.	$	1,023,276	$	258,148	$	13,157		$	1,294,581
Canada and Mexico	48,911		17,511		—			66,422
All other	199,699		526		(526		)	199,699
Total revenue	$	1,271,886	$	276,185	$	12,631		$	1,560,702

Supplemental Financial Information (Tables)

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Noncash Investing and Financing Activities



	For the nine months ended September 30
	2018		2017
	(in thousands)
Employee benefits paid in Class A common stock	$	7,605	$	11,200
Property and equipment financed under capital lease obligations	$	187	$	8,423
Increase (decrease) in capital expenditures included in accounts payable, net	$	17,058	$	(3,494	)
Capitalized in-orbit incentive obligations	$	—	$	43,890
Noncash net assets exchanged for Tracking Stock (Note 1)	$	—	$	299,425

Schedule of Cost of Sales and Research and Development Costs [Table Text Block]



	For the three months ended September 30,				For the nine months ended September 30,
	2018		2017		2018		2017
	(In thousands)
Cost of sales	$	5,555	$	7,038	$	18,443	$	20,724
Research and development	$	6,544	$	8,302	$	20,328	$	23,444

Organization and Business Activities (Details) - segment		9 Months Ended
	Feb. 28, 2017	Sep. 30, 2018
Principal Business
Number of business segments		2
Hughes Retail Group \| DISH Network \| Satellite and Tracking Stock Transaction \| Hughes Retail Preferred Tracking Stock
Principal Business
Percentage of economic interest held	80.00%
EchoStar Technologies Business \| DISH Network \| Share Exchange Agreement
Principal Business
Ownership interest acquired by related party	100.00%

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fair value measurements
Amount of transfers between levels within the fair value hierarchy	$ 0	$ 0
Software Development [Member] \| Maximum
Capitalized Software Costs
Software useful life	5 years
Computer Software, Intangible Asset [Member] \| Maximum
Capitalized Software Costs
Software useful life	5 years

Summary of Significant Accounting Policies - Schedule Of Cumulative Effects Change (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Jan. 01, 2017	Dec. 31, 2016
Assets:
Trade accounts receivable and contract assets, net	$ 217,524		$ 189,737	$ 196,840
Other current assets	17,222		92,204	91,671
Investments in unconsolidated entities	160,669		168,344	161,427
Other noncurrent assets, net	262,866		237,359	214,814
Total assets	8,850,446		8,772,906	8,750,014
Liabilities:
Contract liabilities	74,135		64,417	65,959
Accrued expenses and other	72,464		82,902	82,647
Deferred tax liabilities, net	471,259		439,145	436,023
Other noncurrent liabilities	124,694		124,435	128,503
Total liabilities	4,591,716		4,570,396	4,572,629
Stockholders’ Equity:
Accumulated other comprehensive loss	(160,947)		(119,687)	(130,154)
Accumulated earnings	808,330		735,974	721,316
Total EchoStar Corporation stockholders’ equity	4,258,730	$ 4,244,252	4,202,510	4,177,385	$ 3,895,819	$ 3,856,724	$ 4,021,313	$ 4,006,805
Total liabilities and stockholders’ equity	8,850,446		8,772,906	8,750,014
Accounting Standards Update 2016-01
Stockholders’ Equity:
Accumulated other comprehensive loss	40,407		10,467
Accumulated earnings	(40,407)		(10,467)
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
Assets:
Trade accounts receivable and contract assets, net	8,511		(7,103)
Other current assets	(533)		533
Investments in unconsolidated entities	(6,071)		6,917
Other noncurrent assets, net	(33,310)		22,545
Total assets	(31,403)		22,892
Liabilities:
Contract liabilities	971		(1,542)
Accrued expenses and other	(255)		255
Deferred tax liabilities, net			3,122
Other noncurrent liabilities	2,234		(4,068)
Total liabilities	(1,763)		(2,233)
Stockholders’ Equity:
Accumulated other comprehensive loss	0		0
Accumulated earnings	(29,640)		25,125
Total EchoStar Corporation stockholders’ equity	(29,640)		25,125
Total liabilities and stockholders’ equity	(31,403)		22,892
Calculated under Revenue Guidance in Effect before Topic 606
Assets:
Trade accounts receivable and contract assets, net				196,840
Other current assets				91,671
Investments in unconsolidated entities				161,427
Other noncurrent assets, net				214,814
Total assets				8,750,014
Liabilities:
Contract liabilities				65,959
Accrued expenses and other				82,647
Deferred tax liabilities, net				436,023
Other noncurrent liabilities				128,503
Total liabilities				4,572,629
Stockholders’ Equity:
Total EchoStar Corporation stockholders’ equity				4,177,385
Total liabilities and stockholders’ equity				8,750,014
Calculated under Revenue Guidance in Effect before Topic 606 \| Accounting Standards Update 2014-09
Assets:
Trade accounts receivable and contract assets, net	226,035
Other current assets	16,689
Investments in unconsolidated entities	154,598
Other noncurrent assets, net	229,556
Total assets	8,819,043
Liabilities:
Contract liabilities	75,106
Accrued expenses and other	72,209
Other noncurrent liabilities	126,928
Total liabilities	4,589,953
Stockholders’ Equity:
Total EchoStar Corporation stockholders’ equity	4,229,090
Total liabilities and stockholders’ equity	$ 8,819,043
Calculated Under Revenue Guidance In Effect Before Topic 606 And Accounting Standards Update 2016-01
Stockholders’ Equity:
Accumulated other comprehensive loss				(130,154)
Accumulated earnings				$ 721,316
Accumulated Earnings \| Accounting Standards Update 2016-01
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets			(10,500)
Accumulated Earnings \| Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets			$ 25,100

Summary of Significant Accounting Policies - Schedule of ASU Adoption Impact (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Jun. 30, 2017	Jan. 01, 2017	Dec. 31, 2016
Assets:
Trade accounts receivable and contract assets, net	$ 217,524		$ 217,524			$ 189,737	$ 196,840
Other current assets	17,222		17,222			92,204	91,671
Investments in unconsolidated entities	160,669		160,669			168,344	161,427
Other noncurrent assets, net	262,866		262,866			237,359	214,814
Total assets	8,850,446		8,850,446			8,772,906	8,750,014
Liabilities:
Contract liabilities	74,135		74,135			64,417	65,959
Accrued expenses and other	72,464		72,464			82,902	82,647
Deferred tax liabilities, net	471,259		471,259
Other noncurrent liabilities	124,694		124,694			124,435	128,503
Total liabilities	4,591,716		4,591,716			4,570,396	4,572,629
Stockholders’ Equity:
Accumulated other comprehensive loss	(160,947)		(160,947)			(119,687)	(130,154)
Accumulated earnings	808,330		808,330			735,974	721,316
Total EchoStar Corporation stockholders’ equity	4,258,730	$ 3,895,819	4,258,730	$ 3,895,819	$ 4,244,252	4,202,510	4,177,385	$ 3,856,724	$ 4,021,313	$ 4,006,805
Total liabilities and stockholders’ equity	8,850,446		8,850,446			8,772,906	8,750,014
Revenue:
Revenues	532,953	481,233	1,560,702	1,379,460
Costs and expenses:
Selling, general and administrative expenses	107,490	91,003	313,839	263,820
Total costs and expenses	462,918	424,819	1,357,892	1,225,505
Operating income	70,035	56,414	202,810	153,955
Other income (expense):
Interest expense, net of amounts capitalized	(62,086)	(55,646)	(186,371)	(156,498)
Gains and losses on investments, net	4,693	20,090	33,426	30,664
Equity in earnings (losses) of unconsolidated affiliates, net	416	4,381	(2,651)	15,620
Total other expense, net	(40,697)	(14,477)	(104,560)	(71,661)
Income from continuing operations before income taxes	29,338	41,937	98,250	82,294
Income tax provision, net	(12,836)	(6,082)	(25,235)	(9,073)
Net income	16,502	35,201	73,015	79,675
Net Income (Loss) Available to Common Stockholders, Basic	$ 16,052	$ 34,669	$ 71,723	$ 80,533
Earnings per share - Class A and B common stock:
Total basic earnings per share (in dollars per share)	$ 0.17	$ 0.36	$ 0.75	$ 0.84
Total diluted earnings per share (in dollars per share)	$ 0.17	$ 0.36	$ 0.74	$ 0.83
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income	$ 16,502	$ 35,201	$ 73,015	$ 79,675
Unrealized gains (losses) on available-for-sale securities and other	(120)	(12,037)	(105)	2,369
Other-than-temporary impairment loss on available-for-sale securities	0	0	0	3,298
Other comprehensive loss	(7,526)	(2,664)	(42,649)	36,071
Comprehensive income	8,976	32,537	30,366	115,746
Comprehensive income attributable to EchoStar Corporation	9,116	32,005	30,463	115,395
Calculated under Revenue Guidance in Effect before Topic 606
Assets:
Trade accounts receivable and contract assets, net							196,840
Other current assets							91,671
Investments in unconsolidated entities							161,427
Other noncurrent assets, net							214,814
Total assets							8,750,014
Liabilities:
Contract liabilities							65,959
Accrued expenses and other							82,647
Other noncurrent liabilities							128,503
Total liabilities							4,572,629
Stockholders’ Equity:
Total EchoStar Corporation stockholders’ equity							4,177,385
Total liabilities and stockholders’ equity							8,750,014
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Comprehensive income	7,675		25,851
Comprehensive income attributable to EchoStar Corporation	7,815		25,948
Calculated Under Revenue Guidance In Effect Before Topic 606 And Accounting Standards Update 2016-01
Stockholders’ Equity:
Accumulated other comprehensive loss							(130,154)
Accumulated earnings							$ 721,316
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Unrealized gains (losses) on available-for-sale securities and other	97		13,753
Other-than-temporary impairment loss on available-for-sale securities			37,016
Other comprehensive loss	(7,309)		8,225
Accounting Standards Update 2014-09 \| Calculated under Revenue Guidance in Effect before Topic 606
Assets:
Trade accounts receivable and contract assets, net	226,035		226,035
Other current assets	16,689		16,689
Investments in unconsolidated entities	154,598		154,598
Other noncurrent assets, net	229,556		229,556
Total assets	8,819,043		8,819,043
Liabilities:
Contract liabilities	75,106		75,106
Accrued expenses and other	72,209		72,209
Deferred tax liabilities, net	466,546		466,546
Other noncurrent liabilities	126,928		126,928
Total liabilities	4,589,953		4,589,953
Stockholders’ Equity:
Total EchoStar Corporation stockholders’ equity	4,229,090		4,229,090
Total liabilities and stockholders’ equity	8,819,043		8,819,043
Revenue:
Revenues	532,854		1,562,629
Costs and expenses:
Selling, general and administrative expenses	108,460		319,664
Total costs and expenses	464,839		1,367,145
Operating income	68,015		195,484
Other income (expense):
Interest expense, net of amounts capitalized	(61,930)		(185,997)
Equity in earnings (losses) of unconsolidated affiliates, net	585		(1,805)
Income tax provision, net	(12,442)		(23,644)
Accounting Standards Update 2014-09 \| Difference between Revenue Guidance in Effect before and after Topic 606
Assets:
Trade accounts receivable and contract assets, net	8,511		8,511			(7,103)
Other current assets	(533)		(533)			533
Investments in unconsolidated entities	(6,071)		(6,071)			6,917
Other noncurrent assets, net	(33,310)		(33,310)			22,545
Total assets	(31,403)		(31,403)			22,892
Liabilities:
Contract liabilities	971		971			(1,542)
Accrued expenses and other	(255)		(255)			255
Deferred tax liabilities, net	(4,713)		(4,713)
Other noncurrent liabilities	2,234		2,234			(4,068)
Total liabilities	(1,763)		(1,763)			(2,233)
Stockholders’ Equity:
Accumulated other comprehensive loss	0		0			0
Accumulated earnings	(29,640)		(29,640)			25,125
Total EchoStar Corporation stockholders’ equity	(29,640)		(29,640)			25,125
Total liabilities and stockholders’ equity	(31,403)		(31,403)			22,892
Revenue:
Revenues	(99)		1,927
Costs and expenses:
Selling, general and administrative expenses	970		5,825
Total costs and expenses	1,921		9,253
Operating income	(2,020)		(7,326)
Other income (expense):
Interest expense, net of amounts capitalized	156		374
Gains and losses on investments, net	0		0
Equity in earnings (losses) of unconsolidated affiliates, net	169		846
Total other expense, net	325		1,220
Income from continuing operations before income taxes	(1,695)		(6,106)
Income tax provision, net	394		1,591
Net income	(1,301)		(4,515)
Net Income (Loss) Available to Common Stockholders, Basic	$ (1,301)		$ (4,515)
Earnings per share - Class A and B common stock:
Total basic earnings per share (in dollars per share)	$ (0.01)		$ (0.05)
Total diluted earnings per share (in dollars per share)	$ (0.01)		$ (0.05)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income	$ (1,301)		$ (4,515)
Comprehensive income	(1,301)		(4,515)
Comprehensive income attributable to EchoStar Corporation	(1,301)		(4,515)
Accounting Standards Update 2016-01
Stockholders’ Equity:
Accumulated other comprehensive loss	40,407		40,407			10,467
Accumulated earnings	(40,407)		(40,407)			$ (10,467)
Other income (expense):
Gains and losses on investments, net	(217)		(50,874)
Total other expense, net	(217)		(50,874)
Income from continuing operations before income taxes	(217)		(50,874)
Net income	(217)		(50,874)
Net Income (Loss) Available to Common Stockholders, Basic	$ (217)		$ (50,874)
Earnings per share - Class A and B common stock:
Total basic earnings per share (in dollars per share)	$ 0		$ (0.53)
Total diluted earnings per share (in dollars per share)	$ 0		$ (0.52)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income	$ (217)		$ (50,874)
Unrealized gains (losses) on available-for-sale securities and other	217		13,858
Other-than-temporary impairment loss on available-for-sale securities			37,016
Other comprehensive loss	217		50,874
Accounting Standards Update 2014-09 And 2016-01 \| Calculated Under Revenue Guidance In Effect Before Topic 606 And Accounting Standards Update 2016-01
Stockholders’ Equity:
Accumulated other comprehensive loss	(120,540)		(120,540)
Accumulated earnings	738,283		738,283
Other income (expense):
Gains and losses on investments, net	4,476		(17,448)
Total other expense, net	(40,589)		(154,214)
Income from continuing operations before income taxes	27,426		41,270
Net income	14,984		17,626
Net Income (Loss) Available to Common Stockholders, Basic	$ 14,534		$ 16,334
Earnings per share - Class A and B common stock:
Total basic earnings per share (in dollars per share)	$ 0.15		$ 0.17
Total diluted earnings per share (in dollars per share)	$ 0.15		$ 0.17
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income	$ 14,984		$ 17,626
Service [Member]
Revenue:
Revenues	388,248	310,973	1,118,733	865,817
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	152,011	$ 143,048	451,913	$ 416,463
Service [Member] \| Accounting Standards Update 2014-09 \| Calculated under Revenue Guidance in Effect before Topic 606
Revenue:
Revenues	388,149		1,120,660
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	152,962		455,341
Service [Member] \| Accounting Standards Update 2014-09 \| Difference between Revenue Guidance in Effect before and after Topic 606
Revenue:
Revenues	(99)		1,927
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	$ 951		$ 3,428

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Receivables [Abstract]
Total trade accounts receivable	$ 172,809		$ 172,809		$ 167,149
Contract assets	57,172		57,172		34,615
Allowance for doubtful accounts	(12,457)		(12,457)		(12,027)
Total trade accounts receivable and contract assets, net	217,524		217,524		189,737	$ 196,840
Trade accounts receivable - DISH Network	11,065		11,065		43,295	43,295
Allowance for Loan and Lease Loss, Recovery of Bad Debts	8,000	$ 2,700	14,800	$ 8,400
Contract with Customer, Asset and Liability [Abstract]
Contract liabilities	74,135		74,135		64,417	$ 65,959
Contract with Customer, Liability, Noncurrent	11,903		11,903		13,036
Contract with Customer, Liability	86,038		86,038		77,453
Change in Contract with Customer, Asset and Liability [Abstract]
Contract with Customer, Liability, Revenue Recognized			54,200
Revenue, Performance Obligation [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 1,000,000		$ 1,000,000
Revenue, Remaining Performance Obligation, Recognition In Next Rolling Twelve Months, Percentage	38.00%		38.00%
Trade accounts receivable
Receivables [Abstract]
Total trade accounts receivable	$ 163,707		$ 163,707		156,794
Trade accounts receivable - DISH Network	9,372		9,372		16,118
Lease Receivable
Receivables [Abstract]
Total trade accounts receivable	9,102		9,102		10,355
Trade accounts receivable - DISH Network	$ 1,693		$ 1,693		$ 27,177

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Feb. 28, 2017
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Net income (loss) from discontinued operations	$ 0	$ (654)	$ 0	$ 6,454
Discontinued Operations
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Equipment, services and other revenue - DISH Network		0		143,063
Equipment, services and other revenue - other		(45)		10,344
Total revenue		(45)		153,407
Cost of equipment, services and other		19		121,973
Selling, general and administrative expenses		(590)		5,502
Research and development expenses		0		4,635
Depreciation and amortization		0		11,659
Total costs and expenses		(571)		143,769
Operating income (expense)		526		9,638
Interest expense		0		(15)
Equity in losses of unconsolidated affiliates, net		0		(1,159)
Other, net		2		(61)
Total income (expense), net		2		(1,235)
Income from discontinued operations before income taxes		528		8,403
Income tax provision, net		(1,182)		(1,949)
Net income (loss) from discontinued operations		$ (654)		6,454
Discontinued Operation, Alternative Cash Flow Information [Abstract]
Expenditures for property and equipment from our discontinued operations				$ 12,500
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Total assets of discontinued operations					$ 100
Total liabilities of discontinued operations					$ 500
EchoStar Technologies Business \| DISH Network \| Share Exchange Agreement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Ownership interest acquired by related party						100.00%

Earnings per Share (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
Earnings per Share (Details) - shares shares in Millions	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock awards
Antidilutive Securities Excluded From Computation Of Earnings Per Share
Anti-dilutive securities excluded from computation of earnings per share (in shares)	2.2	1.0	1.4	1.0

Earnings per Share (Details 2) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income attributable to EchoStar
Net income (loss) from continuing operations	$ 16,052	$ 35,323	$ 71,723	$ 74,079
Net income from discontinued operations	0	(654)	0	6,454
Net income attributable to EchoStar Corporation common stock	$ 16,052	$ 34,669	$ 71,723	$ 80,533
Weighted-average common shares outstanding - Class A and B common stock:
Basic (in shares)	96,166	95,656	96,049	95,316
Dilutive impact of stock awards outstanding (in shares)	714	1,234	922	1,310
Diluted (in shares)	96,880	96,890	96,971	96,626
Earnings Per Share, Basic [Abstract]
Continuing operations (in dollars per share)	$ 0.17	$ 0.37	$ 0.75	$ 0.78
Discontinued operations (in dollars per share)	0	(0.01)	0	0.06
Total basic earnings per share (in dollars per share)	0.17	0.36	0.75	0.84
Earnings Per Share, Diluted [Abstract]
Continuing operations (in dollars per share)	0.17	0.36	0.74	0.77
Discontinued operations (in dollars per share)	0	0	0	0.06
Total diluted earnings per share (in dollars per share)	$ 0.17	$ 0.36	$ 0.74	$ 0.83

Other Comprehensive Income (Loss) and Related Tax Effects (Details) - USD ($)			3 Months Ended		9 Months Ended
	Jan. 01, 2018	Jan. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 4,177,385,000	$ 4,006,805,000	$ 4,244,252,000	$ 3,856,724,000	$ 4,177,385,000	$ 4,006,805,000
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	25,125,000	14,508,000
Total other comprehensive income (loss), net of tax			(7,526,000)	(2,664,000)	(42,649,000)	36,071,000
Ending balance	4,202,510,000	4,021,313,000	4,258,730,000	3,895,819,000	4,258,730,000	3,895,819,000
Other comprehensive income, tax (expense) benefit
Tax effects on foreign currency translation adjustments					0	0
Unrecognized Tax Benefits, Increase Resulting from Foreign Currency Translation				0		7,300,000
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(119,430,000)	(135,434,000)			(119,430,000)	(135,434,000)
Other comprehensive income before reclassifications					(41,151,000)	33,162,000
Amounts reclassified to net income					0	0
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	0
Total other comprehensive income (loss), net of tax					(41,151,000)	33,162,000
Ending balance	(119,430,000)		(160,581,000)	(102,272,000)	(160,581,000)	(102,272,000)
Accumulated Net Investment Gain (Loss) Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(10,724,000)	10,631,000			(10,724,000)	10,631,000
Other comprehensive income before reclassifications					(105,000)	2,369,000
Amounts reclassified to net income					(4,000)	540,000
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	10,467,000
Total other comprehensive income (loss), net of tax					(109,000)	2,909,000
Ending balance	(257,000)		(366,000)	13,540,000	(366,000)	13,540,000
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(130,154,000)	(124,803,000)	(154,011,000)	(86,068,000)	(130,154,000)	(124,803,000)
Other comprehensive income before reclassifications					(41,256,000)	35,531,000
Amounts reclassified to net income					(4,000)	540,000
Cumulative effect of adoption of ASU No. 2016-01 as of January 1, 2018 (Note 2)	10,467,000
Total other comprehensive income (loss), net of tax			(6,936,000)	(2,664,000)	(41,260,000)	36,071,000
Ending balance	$ (119,687,000)	$ (124,803,000)	$ (160,947,000)	$ (88,732,000)	$ (160,947,000)	$ (88,732,000)

Marketable Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Investments [Line Items]
Debt securities	$ 1,713,866	$ 684,609
Equity securities	138,729	139,571
Total marketable investment securities	1,852,595	824,180
Less: Restricted marketable investment securities	9,720	10,019
Marketable investment securities, at fair value	1,842,875	814,161
Corporate bonds
Schedule of Investments [Line Items]
Debt securities	1,496,456	542,573
Other debt securities
Schedule of Investments [Line Items]
Debt securities	$ 217,410	$ 142,036

Marketable Investment Securities (Details 2) - USD ($)	3 Months Ended	9 Months Ended
Marketable Investment Securities (Details 2) - USD ($)	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Unrealized Gains (Losses) on Available-For-Sale Securities
Amortized Cost			$ 684,943,000
Unrealized Gains			0
Unrealized Losses			(334,000)
Debt securities	$ 1,713,866,000	$ 1,713,866,000	684,609,000
Available-for-sale Securities, Debt Maturities [Abstract]
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Rolling within One Year, Fair Value	964,600,000	964,600,000
Available For Sale Securities Debt Maturities After Next Rolling Twelve Months Fair Value	715,200,000	715,200,000
Corporate bonds
Unrealized Gains (Losses) on Available-For-Sale Securities
Amortized Cost	1,462,498,000	1,462,498,000
Unrealized Gains	714,000	714,000
Unrealized Losses	(761,000)	(761,000)
Debt securities	1,462,451,000	1,462,451,000
Other debt securities
Unrealized Gains (Losses) on Available-For-Sale Securities
Amortized Cost	217,420,000	217,420,000	142,082,000
Unrealized Gains	0	0	0
Unrealized Losses	(10,000)	(10,000)	(46,000)
Debt securities	217,410,000	217,410,000	142,036,000
Corporate bonds
Unrealized Gains (Losses) on Available-For-Sale Securities
Amortized Cost			542,861,000
Unrealized Gains			0
Unrealized Losses			(288,000)
Debt securities	1,496,456,000	1,496,456,000	$ 542,573,000
Fair value of investments	34,000,000.0	34,000,000.0		$ 0
Unrealized gain on investments	(14,900,000)	8,200,000
Total available-for-sale debt securities
Unrealized Gains (Losses) on Available-For-Sale Securities
Amortized Cost	1,679,918,000	1,679,918,000
Unrealized Gains	714,000	714,000
Unrealized Losses	(771,000)	(771,000)
Debt securities	$ 1,679,861,000	$ 1,679,861,000

Marketable Investment Securities Marketable Investment Securities (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Proceeds from Sale of Available-for-sale Securities [Abstract] (Deprecated 2018-01-31)
Proceeds from Sale of Available-for-sale Securities	$ 150,900,000	$ 0	$ 150,900,000	$ 31,000,000.0
Available-for-sale Securities, Gross Realized Gains	0	0	0	2,800,000
Equity securities
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Equity Securities, Current					$ 87,100,000
Trading Securities, Equity		23,900,000		23,900,000	52,500,000
Available-for-sale Equity Securities, Amortized Cost Basis					97,500,000
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax					7,900,000
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax					$ 18,400,000
Other Nonoperating Income (Expense) [Member] \| Equity securities
Gain (Loss) on Securities [Line Items]
Other-than-temporary impairment loss on available-for-sale securities				3,300,000
Gain (Loss) on Investments [Member] \| Equity securities
Gain (Loss) on Securities [Line Items]
Trading Securities, Change in Unrealized Holding Gain (Loss)	$ 19,700,000	$ 19,900,000	$ 25,300,000	$ 19,900,000

Marketable Investment Securities (Details 4) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Fair value of marketable securities
Debt securities	$ 1,713,866,000	$ 684,609,000
Equity securities	138,729,000	139,571,000
Total marketable investment securities	1,852,595,000	824,180,000
Corporate bonds
Fair value of marketable securities
Fair value of investments	34,000,000.0		$ 0
Debt securities	1,496,456,000	542,573,000
Other debt securities
Fair value of marketable securities
Debt securities	217,410,000	142,036,000
Level 3
Fair value of marketable securities
Fair value of investments	0	0
Fair value measurements on recurring basis
Fair value of marketable securities
Debt securities	1,713,866,000	684,609,000
Equity securities	138,729,000	139,571,000
Total marketable investment securities	1,852,595,000	824,180,000
Fair value measurements on recurring basis \| Corporate bonds
Fair value of marketable securities
Debt securities	1,496,456,000	542,573,000
Fair value measurements on recurring basis \| Other debt securities
Fair value of marketable securities
Debt securities	217,410,000	142,036,000
Fair value measurements on recurring basis \| Level 1
Fair value of marketable securities
Debt securities	10,436,000	13,311,000
Equity securities	132,291,000	133,736,000
Total marketable investment securities	142,727,000	147,047,000
Fair value measurements on recurring basis \| Level 1 \| Corporate bonds
Fair value of marketable securities
Debt securities	0	0
Fair value measurements on recurring basis \| Level 1 \| Other debt securities
Fair value of marketable securities
Debt securities	10,436,000	13,311,000
Fair value measurements on recurring basis \| Level 2
Fair value of marketable securities
Debt securities	1,703,430,000	671,298,000
Equity securities	6,438,000	5,835,000
Total marketable investment securities	1,709,868,000	677,133,000
Fair value measurements on recurring basis \| Level 2 \| Corporate bonds
Fair value of marketable securities
Debt securities	1,496,456,000	542,573,000
Fair value measurements on recurring basis \| Level 2 \| Other debt securities
Fair value of marketable securities
Debt securities	$ 206,974,000	$ 128,725,000

Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory, Net [Abstract]
Raw materials	$ 6,266	$ 5,484
Work-in-process	7,409	7,442
Finished goods	56,386	70,669
Total inventory	$ 70,061	$ 83,595

Property and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property and equipment
Total property and equipment	$ 6,256,705	$ 6,126,600
Accumulated depreciation	(2,814,168)	(2,661,129)
Property and equipment, net	3,442,537	3,465,471
Land
Property and equipment
Total property and equipment	33,603	33,713
Buildings and improvements
Property and equipment
Total property and equipment	$ 184,847	185,148
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	$ 772,335	736,533
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	$ 1,103,408	929,775
Customer rental equipment \| Minimum
Property and equipment
Depreciable Life	2 years
Customer rental equipment \| Maximum
Property and equipment
Depreciable Life	4 years
Satellites - owned
Property and equipment
Total property and equipment	$ 2,816,628	3,064,391
Satellites - owned \| Minimum
Property and equipment
Depreciable Life	2 years
Satellites - owned \| Maximum
Property and equipment
Depreciable Life	15 years
Satellites - acquired under capital leases
Property and equipment
Total property and equipment	$ 1,045,242	916,820
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
Construction in progress
Property and equipment
Total property and equipment	$ 300,642	$ 260,220

Property and Equipment (Details 2) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property and equipment
Construction in progress	$ 300,642	$ 260,220
Progress amounts for satellite construction, including prepayments under capital leases and launch services costs
Property and equipment
Construction in progress	232,599	211,765
Satellite related equipment
Property and equipment
Construction in progress	34,948	28,358
Other
Property and equipment
Construction in progress	$ 33,095	$ 20,097

Property and Equipment (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Property and Equipment (Details 3) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Depreciation expense
Total depreciation expense	$ 139,846	$ 124,334	$ 412,670	$ 343,539
Buildings and improvements
Depreciation expense
Total depreciation expense	2,972	4,641	9,057	12,292
Furniture, fixtures, equipment and other
Depreciation expense
Total depreciation expense	20,745	19,511	61,958	54,173
Customer rental equipment
Depreciation expense
Total depreciation expense	43,584	39,104	129,907	103,781
Satellites
Depreciation expense
Total depreciation expense	$ 72,545	$ 61,078	$ 211,748	$ 173,293

Property and Equipment (Details 4) $ in Millions	1 Months Ended		3 Months Ended	9 Months Ended	11 Months Ended
Property and Equipment (Details 4) $ in Millions	Dec. 31, 2017 solar_array_circuit	Oct. 31, 2017 USD ($)	Sep. 30, 2018 USD ($) satellite	Sep. 30, 2018 USD ($) satellite mi	Nov. 30, 2017 solar_array_circuit	Sep. 30, 2015
Satellites
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator				18
Length of satellites utilized in geosynchronous orbit above the equator (in miles) \| mi				22,300
Satellites, owned
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator				13
Satellites, leased
Property and equipment
Number of satellites utilized under capital lease			5	5
EchoStar 105/SES-11 [Member]
Property and equipment
Lessee, Finance Lease, Term of Contract	10 years
EchoStar X [Member]
Property and equipment
Number Of Solar Array Circuits Affected \| solar_array_circuit	1				7
Number Of Functional Solar Array Circuits \| solar_array_circuit	16
Revenue, Net, Reduction In Period \| $			$ (1.1)	$ (3.5)
Telesat 19V satellite [Member]
Property and equipment
Lessee, Finance Lease, Term of Contract						15 years
Other Current Assets [Member] \| EchoStar 105/SES-11 [Member]
Property and equipment
Other Significant Noncash Transaction, Value of Consideration Received \| $		$ 77.5

Goodwill, Regulatory Authorizations and Other Intangible Assets (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018 USD ($)
Net
Balance at the beginning of the period	$ 58,955
Balance at the end of the period	47,912
Total regulatory authorizations, net
Balance at the beginning of the period	536,936
Additions	(3,933)
Currency Translation Adjustment	(7,408)
Balance at the end of the period	525,595
Indefinite Lives
Indefinite lives
Balance at the beginning of the period	465,657
Balance at the end of the period	465,657
Finite Lived Regulatory Authorizations [Member]
Cost
Balance at the beginning of the period	92,621
Currency Translation Adjustment	(9,419)
Balance at the end of the period	83,202
Accumulated amortization
Balance at the beginning of the period	(21,342)
Additions	(3,933)
Currency Translation Adjustment	2,011
Balance at the end of the period	(23,264)
Net
Balance at the beginning of the period	71,279
Additions	(3,933)
Currency Translation Adjustment	(7,408)
Balance at the end of the period	59,938
Other Intangible Assets [Member]
Accumulated amortization
Balance at the beginning of the period	(302,300)
Balance at the end of the period	$ (313,400)

Investment in Unconsolidated Entities (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Jan. 31, 2017	Sep. 30, 2017	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Equity method			$ 95,231		$ 91,702
Other equity investments without a readily determinable fair value			65,438		69,725
Total investments in unconsolidated entities			$ 160,669	$ 168,344	$ 161,427
Invidi Technologies Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Cost Method Investment, Amount Sold	$ 19,400
Cost Method Investments	$ 10,500
Cost-method Investments, Realized Gains		$ 8,900

Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt and Capital Lease Obligations
Fair Value	$ 3,453,414	$ 3,596,524
Carrying amount	3,371,053	3,365,143
Capital lease obligations	241,854	269,701
Total debt and capital lease obligations	3,612,907	3,634,844
Less: Current portion	(1,030,088)	(40,631)
Long-term debt and capital lease obligations, net	$ 2,582,819	$ 3,594,213
6 1/2% Senior Secured Notes due 2019
Debt and Capital Lease Obligations
Interest rate	6.50%	6.50%
Effective Interest Rate	6.959%
Carrying Amount	$ 990,000	$ 990,000
Fair Value	$ 1,011,958	$ 1,042,609
5 1/4% Senior Secured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	5.25%	5.25%
Effective Interest Rate	5.32%
Carrying Amount	$ 750,000	$ 750,000
Fair Value	$ 736,590	$ 769,305
7 5/8% Senior Unsecured Notes due 2021
Debt and Capital Lease Obligations
Interest rate	7.625%	7.625%
Effective Interest Rate	8.062%
Carrying Amount	$ 900,000	$ 900,000
Fair Value	$ 974,088	$ 992,745
6 5/8% Senior Unsecured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	6.625%	6.625%
Effective Interest Rate	6.688%
Carrying Amount	$ 750,000	$ 750,000
Fair Value	730,778	791,865
Unamortized debt issuance costs
Debt and Capital Lease Obligations
Less: Unamortized debt issuance costs	$ (18,947)	$ (24,857)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income tax provision, net	$ (12,836,000)	$ (6,082,000)	$ (25,235,000)	$ (9,073,000)
Effective income tax rate	43.80%	14.50%	25.70%	11.00%
Decrease to one-time tax on accumulated earning of foreign subsidiaries			$ 200,000
Tax on accumulated earnings of foreign subsidiaries			$ 0

Stock-Based Compensation (Details) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended
Stock-Based Compensation (Details) - USD ($) $ in Thousands	Apr. 24, 2017	Apr. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock-Based Compensation
Allocated share-based compensation expense			$ 2,661	$ 3,262	$ 7,771	$ 8,706
Stock-Based Compensation
Unrecognized stock-based compensation cost, net of estimated forfeiture			16,300		16,300
Research and development expenses
Stock-Based Compensation
Allocated share-based compensation expense			162	297	503	774
Selling, general and administrative expenses
Stock-Based Compensation
Allocated share-based compensation expense			$ 2,499	$ 2,965	$ 7,268	$ 7,932
Employee And Non Employee Stock Option [Member]
Stock-Based Compensation
Stock options and other incentive awards granted (in shares)			27,590	62,600	211,326	1,263,350
Employee Stock Option [Member]
Stock-Based Compensation
Stock options and other incentive awards granted (in shares)		1,100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares	600,000

Commitments and Contingencies (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Satellite-related obligations
Other Commitments [Line Items]
Satellite-related obligations	$ 836.6	$ 923.9

Commitments and Contingencies (Details 2) $ in Millions				1 Months Ended	9 Months Ended
Commitments and Contingencies (Details 2) $ in Millions	Feb. 13, 2018 claim	Aug. 07, 2017 USD ($)	Feb. 14, 2017 patent	Nov. 30, 2017 USD ($)	Sep. 30, 2018 USD ($) claim	Dec. 31, 2017 USD ($)
Subsidiaries \| HNS \| Elbit
Commitment and Contingencies
Loss Contingency, Damages Awarded, Value \| $		$ 21.1		$ 28.5
Loss Contingency, Attorney's Fees Sought, Value \| $					$ 13.9
Loss Contingency Accrual \| $					$ 3.2	$ 2.5
EchoStar Corporation [Member] \| HNS \| Realtime Data LLC
Commitment and Contingencies
Loss Contingency, Invalidated Claims, Number \| claim					2
Loss Contingency, Pending Claims, Number \| claim					4
Loss Contingency, Patents Allegedly Infringed, Number \| patent			4
Patent 728 [Member] \| Realtime Data LLC
Commitment and Contingencies
Loss Contingency, Pending Claims, Validity Not Challenged \| claim	1

Segment Reporting (Details) $ in Thousands	3 Months Ended		9 Months Ended
Segment Reporting (Details) $ in Thousands	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($) segment	Sep. 30, 2017 USD ($)
Segment Reporting [Abstract]
Number of business segments \| segment			2
Segment Reporting
Total revenue	$ 532,953	$ 481,233	$ 1,560,702	$ 1,379,460
EBITDA	220,180	219,861	671,650	588,038
Capital expenditures	167,155	192,131	337,729	410,145
Interest income and expense, net	(40,737)	(43,634)	(130,134)	(126,156)
Depreciation and amortization	(150,555)	(134,822)	(444,558)	(379,939)
Net income (loss) attributable to noncontrolling interests	450	532	1,292	351
Income from continuing operations before income taxes	29,338	41,937	98,250	82,294
Discontinued Operations
Segment Reporting
Expenditures for property and equipment from our discontinued operations				12,500
Hughes Business
Segment Reporting
Total revenue	444,762	379,702	1,271,527	1,070,715
Hughes Business \| Intersegment Elimination
Segment Reporting
Total revenue	0	359	359	1,428
Hughes Business \| Operating segments
Segment Reporting
Total revenue	444,762	380,061	1,271,886	1,072,143
EBITDA	164,135	131,817	452,982	342,693
Capital expenditures	110,550	108,428	285,352	270,624
ESS Business
Segment Reporting
Total revenue	83,482	96,743	274,609	294,839
ESS Business \| Intersegment Elimination
Segment Reporting
Total revenue	525	350	1,576	946
ESS Business \| Operating segments
Segment Reporting
Total revenue	84,007	97,093	276,185	295,785
EBITDA	72,156	78,345	238,789	241,873
Capital expenditures	29	8,203	(76,653)	21,351
Corporate and Other
Segment Reporting
Total revenue	4,709	4,788	14,566	13,906
Corporate and Other \| Intersegment Elimination
Segment Reporting
Total revenue	(525)	(709)	(1,935)	(2,374)
Corporate and Other \| Corporate and Other
Segment Reporting
Total revenue	4,184	4,079	12,631	11,532
EBITDA	(16,111)	9,699	(20,121)	3,472
Capital expenditures	$ 56,576	$ 75,500	$ 129,030	$ 118,170

Segment Reporting - Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 532,953	$ 481,233	$ 1,560,702	$ 1,379,460
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	437,617		1,294,581
Canada and Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	24,034		66,422
All Other Geographic Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	71,302		199,699
Hughes Business
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	444,762	379,702	1,271,527	1,070,715
Hughes Business \| Operating segments
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	444,762	380,061	1,271,886	1,072,143
Hughes Business \| Operating segments \| U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	355,263		1,023,276
Hughes Business \| Operating segments \| Canada and Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	18,197		48,911
Hughes Business \| Operating segments \| All Other Geographic Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	71,302		199,699
ESS Business
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	83,482	96,743	274,609	294,839
ESS Business \| Operating segments
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	84,007	97,093	276,185	295,785
ESS Business \| Operating segments \| U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	77,995		258,148
ESS Business \| Operating segments \| Canada and Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	5,837		17,511
ESS Business \| Operating segments \| All Other Geographic Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	175		526
Corporate and Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	4,709	4,788	14,566	13,906
Corporate and Other \| Corporate and Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	4,184	$ 4,079	12,631	$ 11,532
Corporate and Other \| Corporate and Other \| U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	4,359		13,157
Corporate and Other \| Corporate and Other \| Canada and Mexico
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	0		0
Corporate and Other \| Corporate and Other \| All Other Geographic Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ (175)		$ (526)

Segment Reporting Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue from External Customer [Line Items]
Revenue from sales and services	$ 402,482		$ 1,151,035
Leasing income	130,471		409,667
Total revenue	532,953	$ 481,233	1,560,702	$ 1,379,460
Equipment
Revenue from External Customer [Line Items]
Revenue from sales and services	56,846		150,134
Services
Revenue from External Customer [Line Items]
Revenue from sales and services	329,012		954,225
Design, development and construction services
Revenue from External Customer [Line Items]
Revenue from sales and services	16,624		46,676
Hughes Business
Revenue from External Customer [Line Items]
Total revenue	444,762	379,702	1,271,527	1,070,715
Hughes Business \| Operating segments
Revenue from External Customer [Line Items]
Revenue from sales and services	394,431		1,125,781
Leasing income	50,331		146,105
Total revenue	444,762	380,061	1,271,886	1,072,143
Hughes Business \| Operating segments \| Equipment
Revenue from External Customer [Line Items]
Revenue from sales and services	56,846		150,134
Hughes Business \| Operating segments \| Services
Revenue from External Customer [Line Items]
Revenue from sales and services	320,961		928,971
Hughes Business \| Operating segments \| Design, development and construction services
Revenue from External Customer [Line Items]
Revenue from sales and services	16,624		46,676
ESS Business
Revenue from External Customer [Line Items]
Total revenue	83,482	96,743	274,609	294,839
ESS Business \| Operating segments
Revenue from External Customer [Line Items]
Revenue from sales and services	6,669		20,962
Leasing income	77,338		255,223
Total revenue	84,007	97,093	276,185	295,785
ESS Business \| Operating segments \| Equipment
Revenue from External Customer [Line Items]
Revenue from sales and services	0		0
ESS Business \| Operating segments \| Services
Revenue from External Customer [Line Items]
Revenue from sales and services	6,669		20,962
ESS Business \| Operating segments \| Design, development and construction services
Revenue from External Customer [Line Items]
Revenue from sales and services	0		0
Corporate and Other
Revenue from External Customer [Line Items]
Total revenue	4,709	4,788	14,566	13,906
Corporate and Other \| Corporate and Other
Revenue from External Customer [Line Items]
Revenue from sales and services	1,382		4,292
Leasing income	2,802		8,339
Total revenue	4,184	$ 4,079	12,631	$ 11,532
Corporate and Other \| Corporate and Other \| Equipment
Revenue from External Customer [Line Items]
Revenue from sales and services	0		0
Corporate and Other \| Corporate and Other \| Services
Revenue from External Customer [Line Items]
Revenue from sales and services	1,382		4,292
Corporate and Other \| Corporate and Other \| Design, development and construction services
Revenue from External Customer [Line Items]
Revenue from sales and services	$ 0		$ 0

Related Party Transactions (Details) $ in Millions		1 Months Ended							9 Months Ended
Related Party Transactions (Details) $ in Millions	Feb. 28, 2017	Feb. 28, 2022	Dec. 31, 2017	Nov. 30, 2016	Jul. 31, 2016	Aug. 31, 2015	Dec. 31, 2012	Oct. 31, 2012	Sep. 30, 2018 term	Aug. 31, 2018	Aug. 31, 2017	May 31, 2017	Dec. 31, 2016	Feb. 28, 2013 transponder	May 31, 2012	Mar. 31, 2012	Sep. 30, 2010 USD ($)	Dec. 31, 2009	Sep. 30, 2009 transponder	Nov. 30, 2008 transponder
DISH Network \| TT&C Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party									12 months
Agreement term			1 month	1 year
DISH Network \| TerreStar Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party									21 days
Required minimum notice for termination of agreement									90 days
DISH Network \| Hughes Broadband Distribution Agreement
Related party transactions
Required minimum notice for termination of agreement									180 days
Agreement term								5 years
Automatic renewal period									1 year
DISH Network \| DBSD North America Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party									120 days
Required minimum notice for termination of agreement									21 days
Ownership interest acquired by related party																100.00%
DISH Network \| RUS Implementation Agreement
Related party transactions
Grants receivable \| $																	$ 14.1
DISH Network \| Amended and Restated Professional Services Agreement
Related party transactions
Required minimum notice for termination of agreement									60 days
Automatic renewal period									1 year
Required minimum notice for termination of individual service									30 days
DISH Network \| Collocation and Antenna Space Agreements
Related party transactions
Term of renewal option						4 years			3 years
Related Party Transactions Agreement, Termination Notice Required by Reporting Entity									180 days
DISH Network \| Subsequent Event \| DBSD North America Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party		180 days
Automatic renewal period		5 years
Hughes Retail Group \| Hughes Retail Preferred Tracking Stock \| DISH Network \| Satellite and Tracking Stock Transaction
Related party transactions
Percentage of economic interest held	80.00%
Ciel \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Lessee, Operating Lease, Term of Contract															10 years
Maximum \| DISH Network \| Collocation and Antenna Space Agreements
Related party transactions
Required notice for renewal of agreement									120 days
Minimum \| DISH Network \| Collocation and Antenna Space Agreements
Related party transactions
Required notice for renewal of agreement									90 days
EchoStar XVI \| DISH Network \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Lessor, Operating Lease, Term of Contract																		10 years
Lessor, Operating Lease, Renewal Term					1 year							5 years
Agreement term from commencement of service date							4 years
Reduction in term of first renewal option					1 year
Additional term of renewal option									5 years
Nimiq5 [Member] \| DISH Network \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Number of DBS transponders available to receive services																			32
Nimiq5 [Member] \| Telesat Canada \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Lessee, Operating Lease, Term of Contract																			15 years
Number of DBS transponders available to receive services																			32
QuetzSat-1 [Member] \| DISH Network \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Number of DBS transponders currently receiving services																				24
Number of DBS transponders currently receiving services subleased back from related party														5
QuetzSat-1 [Member] \| SES Latin America \| Satellite Capacity Lease Agreement [Member]
Related party transactions
Lessee, Operating Lease, Term of Contract																				10 years
Number of DBS transponders expected to receive services																				32
Real Estate Leases to DISH Network \| DISH Network \| 100 Inverness Lease Agreement
Related party transactions
Required minimum notice for termination of agreement									180 days
Required minimum notice for termination or agreement if month-to-month									30 days
Real Estate Leases to DISH Network \| DISH Network \| Meridian Lease Agreement
Related party transactions
Lessor, Operating Lease, Term of Contract			1 year										1 year
Required minimum notice for termination or agreement if month-to-month									30 days
Real Estate Leases to DISH Network \| DISH Network \| Santa Fe Lease Agreement
Related party transactions
Lessor, Operating Lease, Term of Contract			1 year										1 year
Required minimum notice for termination or agreement if month-to-month									30 days
Real Estate Leases to DISH Network \| DISH Network \| Cheyenne Lease Agreement
Related party transactions
Required minimum notice for termination or agreement if month-to-month									30 days
Real Estate Leases from DISH Network \| DISH Network \| Cheyenne Lease Agreement
Related party transactions
Lessee, Operating Lease, Term of Contract										1 year
Lessee, Operating Lease, Renewal Term									1 year
Number of successive one year renewal options \| term									12
Real Estate Leases from DISH Network \| DISH Network \| Gilbert Lease Agreement
Related party transactions
Lessee, Operating Lease, Term of Contract										1 year
Lessee, Operating Lease, Renewal Term									1 year
Number of successive one year renewal options \| term									12
Real Estate Leases from DISH Network \| DISH Network \| American Fork Occupancy License Agreement
Related party transactions
Lessee, Operating Lease, Term of Contract											5 years

Related Party Transactions (Details 2) - DISH Network $ in Millions	1 Months Ended					3 Months Ended		9 Months Ended
	Mar. 31, 2017	Dec. 31, 2016 USD ($)	Oct. 31, 2016 parcel	Mar. 31, 2014 USD ($) satellite	Dec. 31, 2011 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Feb. 28, 2017
Satellite and Tracking Stock Transaction
Related party transactions
Proceeds from issuance of Tracking Stock				$ 11.4
Satellite and Tracking Stock Transaction \| EchoStar and HSSC
Related party transactions
Related Party Transactions Number of Owned Satellites Transferred \| satellite				5
Hughes Broadband Master Services Agreement
Related party transactions
Agreement term	5 years
Automatic renewal period								1 year
Cost of sales - services and other (exclusive of depreciation and amortization)						$ 6.4	$ 10.9	$ 26.3	$ 15.6
Share Exchange Agreement \| EchoStar Technologies Business
Related party transactions
Ownership interest acquired by related party										100.00%
Patent Cross-License Agreements
Related party transactions
Maximum aggregate payments required under cross license agreements					$ 10.0
Maximum additional aggregate payments required under cross license agreements if options are exercised		$ 3.0
Orange New Jersey
Related party transactions
Number of Real Estate Properties \| parcel			2

Related Party Transactions (Details 3) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Hughes Systique Corporation
Related party transactions
Ownership interest in related party			43.50%
Ownership percentage by related party			25.50%
Dish Mexico
Related party transactions
Equity interest in joint venture	49.00%		49.00%
Revenue recognized from related party	$ 5.8	$ 5.8	$ 17.5	$ 17.5
Receivables from related party	$ 5.9		$ 5.9		$ 7.6
Deluxe/EchoStar LLC
Related party transactions
Equity interest in joint venture	50.00%		50.00%
Revenue recognized from related party	$ 1.1	1.3	$ 3.3	3.6
Receivables from related party	0.8		0.8		1.1
AsiaSat
Related party transactions
Expenses from Transactions with Related Party		0.0		0.1
Global IP Revenue [Member]
Related party transactions
Revenue recognized from related party	5.9	$ 1.0	6.5	$ 1.0
Receivables from related party	1.5		1.5		$ 0.0
TerreStar Solutions, Inc. [Member]
Related party transactions
Revenue recognized from related party	$ 2.7		$ 3.0
Cost Method Investment Nonvoting Interest Ownership Percentage	33.00%		33.00%
Receivables from related party	$ 0.0		$ 0.0

Supplemental Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Employee benefits paid in Class A common stock			$ 7,605	$ 11,200
Property and equipment financed under capital lease obligations			187	8,423
Increase (decrease) in capital expenditures included in accounts payable, net			17,058	(3,494)
Capitalized in-orbit incentive obligations			0	43,890
Noncash net assets exchanged for Tracking Stock (Note 1)			0	299,425
Restricted Cash and Cash Equivalents [Abstract]
Restricted cash	$ 800	$ 800	800	800	$ 800	$ 700
Research and Development Expense [Abstract]
Research and development expenses	6,544	8,302	20,328	23,444
Capitalized Software Costs
Payments to develop software			24,568	25,447
Other noncurrent assets, net
Capitalized Software Costs
Capitalized computer software, net	95,700		95,700		88,100
Capitalized software development costs for software sold to customers	31,300		31,300		19,600
Payments to develop software	9,600	8,300	24,600	25,400
Capitalized computer software, amortization	5,800	5,500	$ 16,900	14,100
Weighted Average
Capitalized Software Costs
Software useful life			3 years
Contract Acquisition Costs
Capitalized Contract Cost [Abstract]
Contract acquisition costs	104,500		$ 104,500
Contract acquisition costs, amortization	21,000		61,700
Contract Fulfillment Costs
Capitalized Contract Cost [Abstract]
Contract acquisition costs	2,600		2,600
Level 2
Fair value measurements
In-orbit incentive obligations	107,600		107,600		$ 112,200
Cost of Sales
Research and Development Expense [Abstract]
Research and development expenses	5,555	7,038	18,443	20,724
Research and development expenses
Research and Development Expense [Abstract]
Research and development expenses	$ 6,544	$ 8,302	$ 20,328	$ 23,444