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Lessee Accounting (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Lease Assets and Liabilities

The Consolidated Balance Sheets include the following amounts for right-of-use assets and lease liabilities as of December 31, 2019:



	Amounts

Right-of-use assets:
Operating	$	113,399
Finance	325,826
Total right-of-use assets	$	439,225

Lease liabilities:
Current:
Operating	$	14,112
Finance	486
Total current	14,598
Non-current:
Operating	96,879
Finance	565
Total non-current	97,444
Total lease liabilities	$	112,042

Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows

The following are the components of lease cost and weighted average lease terms and discount rates for operating and finance leases:



	For the year ended December 31, 2019

Lease cost:
Operating lease cost	$	21,226
Finance lease cost:
Amortization of right-of-use assets	26,489
Interest on lease liabilities	173
Total finance lease cost	26,662
Short-term lease cost	434
Variable lease cost	9,585
Total lease cost	$	57,907



	As of December 31, 2019

Lease term and discount rate:
Weighted average remaining lease term:
Finance leases	2.1 years
Operating leases	10.4 years

Weighted average discount rate:
Finance leases	11.9	%
Operating leases	6.1	%

The following table details cash flows from operating and finance leases:



	For the year ended December 31, 2019

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	19,654
Operating cash flows from finance leases	173
Financing cash flows from finance leases	654

Schedule of Operating Lease Liability Maturity

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2019:



	Operating Leases			Finance Leases			Total

Year ending December 31,
2020	$	19,907		$	629		$	20,536
2021	17,594			487			18,081
2022	15,379			96			15,475
2023	14,369			—			14,369
2024	13,286			—			13,286
After 2024	71,147			—			71,147
Total future minimum lease payments	151,682			1,212			152,894
Less: Interest	(40,691		)	(161		)	(40,852		)
Total lease liabilities	$	110,991		$	1,051		$	112,042

Schedule of Financing Lease Liability Maturity

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2019:



	Operating Leases			Finance Leases			Total

Year ending December 31,
2020	$	19,907		$	629		$	20,536
2021	17,594			487			18,081
2022	15,379			96			15,475
2023	14,369			—			14,369
2024	13,286			—			13,286
After 2024	71,147			—			71,147
Total future minimum lease payments	151,682			1,212			152,894
Less: Interest	(40,691		)	(161		)	(40,852		)
Total lease liabilities	$	110,991		$	1,051		$	112,042

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 1,139,435	$ 847,823
Marketable investment securities	652,835	1,609,196
Trade accounts receivable and contract assets, net	196,520	201,096
Advances to affiliates	131,892	103,550
Other current assets	169,760	152,666
Current assets of discontinued operations	0	3,483
Total current assets	2,290,442	2,917,814
Non-current assets:
Property and equipment, net	1,857,581	1,921,911
Operating lease right-of-use assets	113,399
Goodwill	506,953	504,173
Regulatory authorizations, net	412,363	400,043
Other intangible assets, net	29,321	43,952
Other investments, net	110,040	126,369
Advances to affiliates, net	19,759	0
Other non-current assets, net	232,177	236,449
Non-current assets of discontinued operations	0	742,461
Total non-current assets	3,281,593	3,975,358
Total assets	5,572,035	6,893,172
Current liabilities:
Trade accounts payable	121,552	104,751
Current portion of long-term debt and finance lease obligations	486	919,582
Advances from affiliates, net	11,132	868
Contract liabilities	101,060	72,249
Accrued expenses and other current liabilities	246,799	157,654
Current liabilities of discontinued operations	0	49,055
Total current liabilities	481,029	1,304,159
Non-current liabilities:
Long-term debt and finance lease obligations, net of current portion	2,389,733	2,386,202
Deferred tax liabilities, net	380,316	355,949
Operating lease liabilities	96,879
Advances from affiliates, net	23,980	33,438
Other non-current liabilities	65,935	71,647
Non-current liabilities of discontinued operations	0	349,282
Total non-current liabilities	2,956,843	3,196,518
Total liabilities	3,437,872	4,500,677
Commitments and contingencies
Shareholders’ equity:
Preferred stock, $0.001 par value, 1,000,000 shares authorized, none issued and outstanding at both December 31, 2019 and 2018	0	0
Common stock, $0.01 par value; 1,000,000 shares authorized, 1,078 shares issued and outstanding at both December 31, 2019 and 2018	0	0
Additional paid-in capital	1,478,636	1,767,037
Accumulated other comprehensive income (loss)	(84,636)	(83,774)
Accumulated earnings (losses)	664,415	693,957
Total HSS shareholders’ equity	2,058,415	2,377,220
Non-controlling interests	75,748	15,275
Total shareholders’ equity	2,134,163	2,392,495
Total liabilities and shareholders’ equity	$ 5,572,035	$ 6,893,172

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) Statement - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (62,828)	$ (2,690)	$ 1,609	$ 23,032	$ 7,349	$ 28,920	$ 40,693	$ 20,381	$ (40,877)	$ 97,343	$ 297,553
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									1,182	(31,938)	7,196
Unrealized gains (losses) on available-for-sale securities									1,817	(665)	(2,280)
Other									(114)	41	92
Amounts reclassified to net income (loss):
Realized gains on available-for-sale securities									(419)	(212)	0
Other-than-temporary impairment loss on available-for-sale securities									0	0	3,298
Total other comprehensive income (loss), net of tax									2,466	(32,774)	8,306
Comprehensive income (loss)									(38,411)	64,569	305,859
Less: Comprehensive income (loss) attributable to non-controlling interests									(8,007)	453	1,992
Comprehensive income (loss) attributable to HSS									$ (30,404)	$ 64,116	$ 303,867

Supplemental Guarantor and Non-Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Guarantor and Non-Guarantor Financial Information

Schedule of consolidating balance sheet

Consolidating Balance Sheet as of December 31, 2019



	HSS		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Cash and cash equivalents	$	1,057,903	$	32,338	$	49,194	$	—		$	1,139,435
Marketable investment securities	652,594		241		—		—			652,835
Trade accounts receivable and contract assets, net	—		129,722		66,798		—			196,520
Advances to affiliates	93,493		523,116		17,501		(502,218		)	131,892
Other current assets	43		79,221		90,458		38			169,760
Total current assets	1,804,033		764,638		223,951		(502,180		)	2,290,442
Property and equipment, net	—		1,459,151		398,430		—			1,857,581
Operating lease right-of-use assets	—		89,106		24,293		—			113,399
Goodwill	—		504,173		2,780		—			506,953
Regulatory authorizations, net	—		400,000		12,363		—			412,363
Other intangible assets, net	—		29,321		—		—			29,321
Other investments, net	—		110,040		—		—			110,040
Investment in subsidiaries	2,876,572		282,163		—		(3,158,735		)	—
Advances to affiliates, net	700		565,412		17,161		(563,514		)	19,759
Other non-current assets, net	9,972		206,781		25,396		(9,972		)	232,177
Total assets	$	4,691,277	$	4,410,785	$	704,374	$	(4,234,401	)	$	5,572,035
Liabilities and Shareholders’ Equity
Trade accounts payable	$	—	$	102,744	$	18,808	$	—		$	121,552
Current portion of long-term debt and finance lease obligations	—		—		486		—			486
Advances from affiliates, net	202,994		240,887		69,469		(502,218		)	11,132
Contract liabilities	—		96,485		4,575		—			101,060
Accrued expenses and other current liabilities	40,700		73,696		132,365		38			246,799
Total current liabilities	243,694		513,812		225,703		(502,180		)	481,029
Long-term debt and finance lease obligations, net of current portion	2,389,168		—		565		—			2,389,733
Deferred tax liabilities, net	—		390,288		—		(9,972		)	380,316
Operating lease liabilities	—		77,366		19,513		—			96,879
Advances from affiliates, net	—		488,488		99,006		(563,514		)	23,980
Other non-current liabilities	—		65,030		905		—			65,935
Total HSS shareholders’ equity	2,058,415		2,875,801		282,934		(3,158,735		)	2,058,415
Non-controlling interests	—		—		75,748		—			75,748
Total liabilities and shareholders’ equity	$	4,691,277	$	4,410,785	$	704,374	$	(4,234,401	)	$	5,572,035

Consolidating Balance Sheet as of December 31, 2018



	HSS		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Cash and cash equivalents	$	771,718	$	46,353	$	29,752	$	—		$	847,823
Marketable investment securities	1,608,123		1,073		—		—			1,609,196
Trade accounts receivable and contract assets, net	—		128,831		72,265		—			201,096
Advances to affiliates	109,433		536,600		27,174		(569,657		)	103,550
Other current assets	72		94,695		58,460		(561		)	152,666
Current assets of discontinued operations	—		3,483		—		—			3,483
Total current assets	2,489,346		811,035		187,651		(570,218		)	2,917,814
Property and equipment, net	—		1,620,534		301,377		—			1,921,911
Goodwill	—		504,173		—		—			504,173
Regulatory authorizations, net	—		400,043		—		—			400,043
Other intangible assets, net	—		43,952		—		—			43,952
Other investments, net	—		126,369		—		—			126,369
Investment in subsidiaries	3,362,589		192,370		—		(3,554,959		)	—
Advances to affiliates, net	700		86,280		—		(86,980		)	—
Deferred tax asset	54,001		—		3,581		(54,001		)	3,581
Other non-current assets, net	—		220,099		12,769		—			232,868
Non-current assets of discontinued operations	—		742,461		—		—			742,461
Total assets	$	5,906,636	$	4,747,316	$	505,378	$	(4,266,158	)	$	6,893,172
Liabilities and Shareholders’ Equity
Trade accounts payable	$	—	$	88,342	$	16,409	$	—		$	104,751
Current portion of long-term debt and finance lease obligations	918,916		—		666		—			919,582
Advances from affiliates, net	181,926		282,268		106,331		(569,657		)	868
Contract liabilities	—		67,636		4,613		—			72,249
Accrued expenses and other current liabilities	43,410		71,111		43,694		(561		)	157,654
Current liabilities of discontinued operations	—		49,055		—		—			49,055
Total current liabilities	1,144,252		558,412		171,713		(570,218		)	1,304,159
Long-term debt and finance lease obligations, net of current portion	2,385,164		—		1,038		—			2,386,202
Deferred tax liabilities, net	—		409,116		834		(54,001		)	355,949
Advances from affiliates, net	—		—		120,418		(86,980		)	33,438
Other non-current liabilities	—		69,168		2,479		—			71,647
Non-current liabilities of discontinued operations	—		349,282		—		—			349,282
Total HSS shareholders’ equity	2,377,220		3,361,338		193,621		(3,554,959		)	2,377,220
Non-controlling interests	—		—		15,275		—			15,275
Total liabilities and shareholders’ equity	$	5,906,636	$	4,747,316	$	505,378	$	(4,266,158	)	$	6,893,172

Schedule of consolidating statement of operations and comprehensive income (loss)

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2019



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,417,659		$	242,257		$	(36,458	)	$	1,623,458
Equipment revenue	—			283,792			32,864			(49,953		)	266,703
Total revenue	—			1,701,451			275,121			(86,411		)	1,890,161
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			438,214			151,493			(34,006		)	555,701
Cost of sales - equipment (exclusive of depreciation and amortization)	—			250,700			24,357			(49,954		)	225,103
Selling, general and administrative expenses	6,720			375,309			88,291			(2,451		)	467,869
Research and development expenses	—			25,082			657			—			25,739
Depreciation and amortization	—			391,464			73,333			—			464,797
Total costs and expenses	6,720			1,480,769			338,131			(86,411		)	1,739,209
Operating income (loss)	(6,720		)	220,682			(63,010		)	—			150,952
Other income (expense):
Interest income	54,341			4,441			2,798			(3,850		)	57,730
Interest expense, net of amounts capitalized	(190,685		)	(7,832		)	(77,551		)	3,850			(272,218		)
Gains (losses) on investments, net	455			(8,919		)	—			—			(8,464		)
Equity in earnings (losses) of unconsolidated affiliates, net	—			(3,333		)	—			—			(3,333		)
Equity in earnings (losses) of subsidiaries, net	75,047			(135,258		)	—			60,211			—
Foreign currency transaction gains (losses), net	—			(344		)	(9,511		)	—			(9,855		)
Other, net	(100		)	(351		)	(182		)	—			(633		)
Total other income (expense), net	(60,942		)	(151,596		)	(84,446		)	60,211			(236,773		)
Income (loss) from continuing operations before income taxes	(67,662		)	69,086			(147,456		)	60,211			(85,821		)
Income tax benefit (provision), net	38,120			(50,242		)	527			—			(11,595		)
Net income (loss) from continuing operations	(29,542		)	18,844			(146,929		)	60,211			(97,416		)
Net income (loss) from discontinued operations	—			56,539			—			—			56,539
Net income (loss)	(29,542		)	75,383			(146,929		)	60,211			(40,877		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(11,335		)	—			(11,335		)
Net income (loss) attributable to HSS	$	(29,542	)	$	75,383		$	(135,594	)	$	60,211		$	(29,542	)
Comprehensive income (loss):
Net income (loss)	$	(29,542	)	$	75,383		$	(146,929	)	$	60,211		$	(40,877	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			1,182			—			1,182
Unrealized gains (losses) on available-for-sale securities	1,817			—			—			—			1,817
Other	—			—			(114		)	—			(114		)
Amounts reclassified to net income (loss):
Realized gains on available-for-sale securities	(419		)	—			—			—			(419		)
Equity in other comprehensive income (loss) of subsidiaries, net	(2,260		)	(2,260		)	—			4,520			—
Total other comprehensive income (loss), net of tax	(862		)	(2,260		)	1,068			4,520			2,466
Comprehensive income (loss)	(30,404		)	73,123			(145,861		)	64,731			(38,411		)
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			(8,007		)	—			(8,007		)
Comprehensive income (loss) attributable to EchoStar Corporation	$	(30,404	)	$	73,123		$	(137,854	)	$	64,731		$	(30,404	)

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2018



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,366,459		$	232,873		$	(37,906	)	$	1,561,426
Equipment revenue	—			221,996			29,137			(45,723		)	205,410
Total revenue	—			1,588,455			262,010			(83,629		)	1,766,836
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			447,622			147,952			(35,736		)	559,838
Cost of sales - equipment (exclusive of depreciation and amortization)	—			200,620			21,703			(45,723		)	176,600
Selling, general and administrative expenses	—			345,221			54,943			(2,170		)	397,994
Research and development expenses	—			27,570			—			—			27,570
Depreciation and amortization	—			374,297			52,555			—			426,852
Total costs and expenses	—			1,395,330			277,153			(83,629		)	1,588,854
Operating income (loss)	—			193,125			(15,143		)	—			177,982
Other income (expense):
Interest income	56,487			3,806			2,472			(3,661		)	59,104
Interest expense, net of amounts capitalized	(229,481		)	(866		)	(4,483		)	3,661			(231,169		)
Gains (losses) on investments, net	—			187			—			—			187
Equity in earnings (losses) of unconsolidated affiliates, net	—			4,874			—			—			4,874
Equity in earnings (losses) of subsidiaries, net	224,405			(33,525		)	—			(190,880		)	—
Foreign currency transaction gains (losses), net	—			(104		)	(12,380		)	—			(12,484		)
Other, net	(970		)	9,259			(248		)	—			8,041
Total other income (expense), net	50,441			(16,369		)	(14,639		)	(190,880		)	(171,447		)
Income (loss) from continuing operations before income taxes	50,441			176,756			(29,782		)	(190,880		)	6,535
Income tax benefit (provision), net	45,060			(62,230		)	(1,445		)	—			(18,615		)
Net income (loss) from continuing operations	95,501			114,526			(31,227		)	(190,880		)	(12,080		)
Net income (loss) from discontinued operations	—			109,423			—			—			109,423
Net income (loss)	95,501			223,949			(31,227		)	(190,880		)	97,343
Less: Net income (loss) attributable to non-controlling interests	—			—			1,842			—			1,842
Net income (loss) attributable to HSS	$	95,501		$	223,949		$	(33,069	)	$	(190,880	)	$	95,501
Comprehensive income (loss):
Net income (loss)	$	95,501		$	223,949		$	(31,227	)	$	(190,880	)	$	97,343
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			(31,938		)	—			(31,938		)
Unrealized gains (losses) on available-for-sale securities	(665		)	—			—			—			(665		)
Other	—			—			41			—			41
Amounts reclassified to net income (loss):
Realized gains on available-for-sale securities	(212		)	—			—			—			(212		)
Equity in other comprehensive income (loss) of subsidiaries, net	(30,508		)	(30,508		)	—			61,016			—
Total other comprehensive income (loss), net of tax	(31,385		)	(30,508		)	(31,897		)	61,016			(32,774		)
Comprehensive income (loss)	64,116			193,441			(63,124		)	(129,864		)	64,569
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			453			—			453
Comprehensive income (loss) attributable to EchoStar Corporation	$	64,116		$	193,441		$	(63,577	)	$	(129,864	)	$	64,116

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2017

(In thousands)



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,127,177		$	180,596		$	(32,220	)	$	1,275,553
Equipment revenue	—			255,610			27,205			(43,326		)	239,489
Total revenue	—			1,382,787			207,801			(75,546		)	1,515,042
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			395,566			131,177			(29,632		)	497,111
Cost of sales - equipment (exclusive of depreciation and amortization)	—			218,299			20,318			(43,178		)	195,439
Selling, general and administrative expenses	—			293,767			46,517			(2,736		)	337,548
Research and development expenses	—			31,745			—			—			31,745
Depreciation and amortization	—			332,103			38,315			—			370,418
Impairment of long-lived assets	—			6,000			—			—			6,000
Total costs and expenses	—			1,277,480			236,327			(75,546		)	1,438,261
Operating income (loss)	—			105,307			(28,526		)	—			76,781
Other income (expense):
Interest income	28,146			96,992			1,986			(95,172		)	31,952
Interest expense, net of amounts capitalized	(229,415		)	(80,543		)	1,620			95,172			(213,166		)
Gains (losses) on investments, net	—			(1,574		)	—			—			(1,574		)
Equity in earnings (losses) of unconsolidated affiliates, net	—			7,027			—			—			7,027
Equity in earnings (losses) of subsidiaries, net	471,602			(35,142		)	—			(436,460		)	—
Foreign currency transaction gains (losses), net	—			(85		)	(1,073		)	—			(1,158		)
Other, net	—			(871		)	(159		)	—			(1,030		)
Total other income (expense), net	270,333			(14,196		)	2,374			(436,460		)	(177,949		)
Income (loss) from continuing operations before income taxes	270,333			91,111			(26,152		)	(436,460		)	(101,168		)
Income tax benefit (provision), net	25,637			75,956			(7,827		)	—			93,766
Net income (loss) from continuing operations	295,970			167,067			(33,979		)	(436,460		)	(7,402		)
Net income (loss) from discontinued operations	—			304,955			—			—			304,955
Net income (loss)	295,970			472,022			(33,979		)	(436,460		)	297,553
Less: Net income (loss) attributable to non-controlling interests	—			—			1,583			—			1,583
Net income (loss) attributable to HSS	$	295,970		$	472,022		$	(35,562	)	$	(436,460	)	$	295,970
Comprehensive income (loss):
Net income (loss)	$	295,970		$	472,022		$	(33,979	)	$	(436,460	)	$	297,553
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			7,196			—			7,196
Unrealized gains (losses) on available-for-sale securities	(273		)	(2,007		)	—			—			(2,280		)
Other	—			—			92			—			92
Amounts reclassified to net income (loss):
Other-than-temporary impairment loss on available-for-sale securities	—			3,298			—			—			3,298
Equity in other comprehensive income (loss) of subsidiaries, net	8,170			6,879			—			(15,049		)	—
Total other comprehensive income (loss), net of tax	7,897			8,170			7,288			(15,049		)	8,306
Comprehensive income (loss)	303,867			480,192			(26,691		)	(451,509		)	305,859
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			1,992			—			1,992
Comprehensive income (loss) attributable to EchoStar Corporation	$	303,867		$	480,192		$	(28,683	)	$	(451,509	)	$	303,867

Schedule of consolidating statement of cash flows

Consolidating Statement of Cash Flows for the Year Ended December 31, 2019



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

Cash flows from operating activities:
Net income (loss)	$	(29,542	)	$	75,383		$	(146,929	)	$	60,211		$	(40,877	)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(26,693		)	569,444			191,941			(60,211		)	674,481
Net cash flows from operating activities	(56,235		)	644,827			45,012			—			633,604
Cash flows from investing activities:
Purchases of marketable investment securities	(709,350		)	—			—			—			(709,350		)
Sales and maturities of marketable investment securities	1,665,269			—			—			—			1,665,269
Investments in unconsolidated affiliates	—			(7		)	7,858			—			7,851
Dividend received from unconsolidated affiliate	—			2,284			—			—			2,284
Expenditures for property and equipment	—			(215,000		)	(94,291		)	—			(309,291		)
Expenditures for externally marketed software	—			(29,310		)	—			—			(29,310		)
Purchases of regulatory authorizations	—			—			(7,850		)	—			(7,850		)
Investment in subsidiaries	307,424			(75,086		)	—			(232,338		)	—
Net cash flows from investing activities	1,263,343			(317,119		)	(94,283		)	(232,338		)	619,603
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(920,923		)	—			—			—			(920,923		)
Repayment of other long-term debt and finance lease obligations	—			(27,203		)	(2,144		)	—			(29,347		)
Payment of in-orbit incentive obligations	—			(4,430		)	—			—			(4,430		)
Purchase of non-controlling interest	—			(2,666		)	(4,647		)	—			(7,313		)
Other, net	—			—			1,172			—			1,172
Contribution (distributions) and advances (to) from parent, net	—			(307,424		)	75,086			232,338			—
Net cash flows from financing activities	(920,923		)	(341,723		)	69,467			232,338			(960,841		)
Effect of exchange rates on cash and cash equivalents	—			—			(663		)	—			(663		)
Net increase (decrease) in cash and cash equivalents	286,185			(14,015		)	19,533			—			291,703
Cash and cash equivalents, including restricted amounts, beginning of period	771,718			46,353			30,548			—			848,619
Cash and cash equivalents, including restricted amounts, end of period	$	1,057,903		$	32,338		$	50,081		$	—		$	1,140,322

Consolidating Statement of Cash Flows for the Year Ended December 31, 2018



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Cash flows from operating activities:
Net income (loss)	$	95,501		$	223,949		$	(31,227	)	$	(190,880	)	$	97,343
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(160,236		)	536,404			78,312			190,880			645,360
Net cash flows from operating activities	(64,735		)	760,353			47,085			—			742,703
Cash flows from investing activities:
Purchases of marketable investment securities	(2,063,042		)	—			—			—			(2,063,042		)
Sales and maturities of marketable investment securities	909,996			—			—			—			909,996
Investments in unconsolidated affiliates	—			(100,991		)	—			—			(100,991		)
Expenditures for property and equipment	—			(304,376		)	(86,689		)	—			(391,065		)
Refunds and other receipts related to property and equipment	—			77,524			—			—			77,524
Expenditures for externally marketed software	—			(31,639		)	—			—			(31,639		)
Payment for EchoStar XXI launch services	—			—			(7,125		)	—			(7,125		)
Investment in subsidiaries	305,669			(50,540		)	—			(255,129		)	—
Net cash flows from investing activities	(847,377		)	(410,022		)	(93,814		)	(255,129		)	(1,606,342		)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(70,173		)	—			—			—			(70,173		)
Repayment of other long-term debt and finance lease obligations	—			(35,886		)	(5,133		)	—			(41,019		)
Payment of in-orbit incentive obligations	—			(4,796		)	—			—			(4,796		)
Capital contribution from EchoStar	7,125			—			—			—			7,125
Contribution (distributions) and advances (to) from parent, net	—			(305,669		)	50,540			255,129			—
Net cash flows from financing activities	(63,048		)	(346,351		)	45,407			255,129			(108,863		)
Effect of exchange rates on cash and cash equivalents	—			—			(2,233		)	—			(2,233		)
Net increase (decrease) in cash and cash equivalents	(975,160		)	3,980			(3,555		)	—			(974,735		)
Cash and cash equivalents, including restricted amounts, beginning of period	1,746,878			42,373			34,103			—			1,823,354
Cash and cash equivalents, including restricted amounts, end of period	$	771,718		$	46,353		$	30,548		$	—		$	848,619

Consolidating Statement of Cash Flows for the Year Ended December 31, 2017



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Cash flows from operating activities:
Net income (loss)	$	295,970		$	472,022		$	(33,979	)	$	(436,460	)	$	297,553
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(206,014		)	(74,310		)	43,340			436,460			199,476
Net cash flows from operating activities	89,956			397,712			9,361			—			497,029
Cash flows from investing activities:
Purchases of marketable investment securities	(535,476		)	—			—			—			(535,476		)
Sales and maturities of marketable investment securities	259,263			—			—			—			259,263
Expenditures for property and equipment	—			(340,197		)	(61,341		)	—			(401,538		)
Refunds and other receipts related to property and equipment	—			4,311			—			—			4,311
Expenditures for externally marketed software	—			(31,331		)	—			—			(31,331		)
Investment in subsidiaries	(59,000		)	(63,000		)	—			122,000			—
Net cash flows from investing activities	(335,213		)	(430,217		)	(61,341		)	122,000			(704,771		)
Cash flows from financing activities:
Repayment of other long-term debt and finance lease obligations	—			(32,177		)	(4,886		)	—			(37,063		)
Payment of in-orbit incentive obligations	—			(5,850		)	—			—			(5,850		)
Other, net	186			—			850			—			1,036
Contribution (distributions) and advances (to) from parent, net	—			59,000			63,000			(122,000		)	—
Net cash flows from financing activities	186			20,973			58,964			(122,000		)	(41,877		)
Effect of exchange rates on cash and cash equivalents	—			—			1,286			—			1,286
Net increase (decrease) in cash and cash equivalents	(245,071		)	(11,532		)	8,270			—			(248,333		)
Cash and cash equivalents, including restricted amounts, beginning of period	1,991,949			53,905			25,833			—			2,071,687
Cash and cash equivalents, including restricted amounts, end of period	$	1,746,878		$	42,373		$	34,103		$	—		$	1,823,354

Other Comprehensive Income (Loss) and Related Tax Effects (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018
Reclassification out of accumulated other comprehensive income (loss)
Beginning balance	$ 2,392,495	$ 2,299,244	$ 1,755,023
Cumulative effect of accounting changes				$ 16,206
Adjusted opening balance				2,315,450
Total other comprehensive income (loss), net of tax	2,466	(32,774)	8,306
Ending balance	2,134,163	2,392,495	2,299,244
Accumulated Other Comprehensive Income (Loss)
Reclassification out of accumulated other comprehensive income (loss)
Beginning balance	(83,774)	(52,822)	(60,719)
Cumulative effect of accounting changes				433
Adjusted opening balance				(52,389)
Other comprehensive income (loss) before reclassifications	(443)	(31,173)
Amounts reclassified to net income (loss)	(419)	(212)
Total other comprehensive income (loss), net of tax	(862)	(31,385)
Ending balance	(84,636)	(83,774)	(52,822)
Cumulative Foreign Currency Translation Adjustments
Reclassification out of accumulated other comprehensive income (loss)
Beginning balance	(82,800)	(52,251)
Adjusted opening balance				(52,251)
Other comprehensive income (loss) before reclassifications	(2,146)	(30,549)
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	(2,146)	(30,549)
Ending balance	(84,946)	(82,800)	(52,251)
Unrealized Gain (Loss) On Available-For-Sale Securities
Reclassification out of accumulated other comprehensive income (loss)
Beginning balance	(1,092)	(648)
Cumulative effect of accounting changes				433
Adjusted opening balance				(215)
Other comprehensive income (loss) before reclassifications	1,817	(665)
Amounts reclassified to net income (loss)	(419)	(212)
Total other comprehensive income (loss), net of tax	1,398	(877)
Ending balance	306	(1,092)	(648)
Other
Reclassification out of accumulated other comprehensive income (loss)
Beginning balance	118	77
Adjusted opening balance				$ 77
Other comprehensive income (loss) before reclassifications	(114)	41
Amounts reclassified to net income (loss)	0	0
Total other comprehensive income (loss), net of tax	(114)	41
Ending balance	$ 4	$ 118	$ 77

Organization and Business Activities

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Business Activities

ORGANIZATION AND BUSINESS ACTIVITIES

Principal Business

Hughes Satellite Systems Corporation (which, together with its subsidiaries, is referred to as “HSS,” the “Company,” “we,” “us” and “our”) is a holding company and a subsidiary of EchoStar Corporation (“EchoStar”). We are a global provider of broadband satellite technologies, broadband internet services for consumer customers, which include home and small to medium-sized businesses, and satellite services. We also deliver innovative network technologies, managed services and communications solutions for enterprise customers, which include aeronautical and government enterprises. We operate in the following two business segments:

•

Hughes — which provides broadband satellite technologies and broadband internet services to domestic and international consumer customers and broadband network technologies, managed services, equipment, hardware, satellite services and communication solutions to service providers and enterprise 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.


•	ESS — which uses certain of our owned and leased in-orbit satellites and related licenses to provide satellite services on a full-time and/or occasional-use basis to United States (“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, Accounting, Real Estate 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. We also divide our operations by primary geographic market as follows: (i) North America (the U.S. and its territories, Mexico, and Canada); (ii) South and Central America and; (iii) All other (Asia, Africa, Australia, Europe, India, and the Middle East). Refer to Note 18. Segment Reporting for further detail.

In May 2019, EchoStar and one of our former subsidiaries, EchoStar BSS Corporation (“BSS Corp.”), entered into a master transaction agreement (the “Master Transaction Agreement”) with DISH Network Corporation (“DISH”) and a wholly-owned subsidiary of DISH (“Merger Sub”). Pursuant to the terms of the Master Transaction Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred to BSS Corp. certain real property and the various businesses, products, licenses, technology, revenues, billings, operating activities, assets and liabilities primarily relating to the former portion of our ESS segment that managed, marketed and provided (1) broadcast satellite services primarily to DISH and its subsidiaries (together with DISH, “DISH Network”) and EchoStar’s joint venture Dish Mexico, S. de R.L. de C.V., (“Dish Mexico”) and its subsidiaries and (2) telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and a portion of EchoStar’s and our other businesses (collectively, the “BSS Business”); (ii) EchoStar distributed to each holder of shares of EchoStar’s Class A or Class B common stock entitled to receive consideration in the transaction an amount of shares of common stock of BSS Corp., par value $0.001 per share (“BSS Common Stock”), equal to one share of BSS Common Stock for each share of EchoStar’s Class A or Class B common stock owned by such EchoStar stockholder (the “Distribution”); and (iii) immediately after the Distribution, (1) Merger Sub merged with and into BSS Corp. (the “Merger”), such that BSS Corp. became a wholly-owned subsidiary of DISH and DISH owns and operates the BSS Business, and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Class A common stock, par value $0.001 per share (“DISH Common Stock”) ((i) - (iii) collectively, the “BSS Transaction”).

In connection with the BSS Transaction, EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively. Additionally, EchoStar and DISH and certain of our, EchoStar’s and DISH’s subsidiaries, as applicable, have (i) entered into certain customary agreements covering, among other things, matters relating to taxes, employees, intellectual property and the provision of transitional services; (ii) terminated certain previously existing

agreements; and (iii) amended certain existing agreements and entered into certain new agreements pursuant to which we, EchoStar and certain of our and its other subsidiaries, on the one hand, and DISH Network, on the other hand, will obtain and provide certain products, services and rights from and to each other.

The BSS Transaction was structured in a manner intended to be tax-free to EchoStar and its stockholders for U.S. federal income tax purposes and was accounted for as a spin-off to EchoStar’s stockholders as we and EchoStar did not receive any consideration. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. As a result of the BSS Transaction, the financial results of the BSS Business, except for certain real estate that transferred in the transaction, are presented as discontinued operations and, as such, excluded from continuing operations and segment results for all periods presented in these Consolidated Financial Statements.

During 2017, EchoStar and certain of its and our subsidiaries entered into a share exchange agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries. EchoStar and certain of its and our subsidiaries received all the shares of the Hughes Retail Preferred Tracking Stock previously issued by EchoStar and us (together, the “Tracking Stock”) in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of EchoStar’s former EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). Following the consummation of the Share Exchange, EchoStar no longer operates its former 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.

Refer to Note 5. Discontinued Operations for further detail. Additionally, all amounts in the following footnotes reference results from continuing operations unless otherwise noted.

Lessee Accounting - Schedule of Lease Liability Maturity (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Operating Leases
2020	$ 19,907
2021	17,594
2022	15,379
2023	14,369
2024	13,286
After 2024	71,147
Total future minimum lease payments	151,682
Less: Interest	(40,691)
Total lease liabilities	110,991
Finance Leases
2020	629
2021	487
2022	96
2023	0
2024	0
After 2024	0
Total future minimum lease payments	1,212
Less: Interest	(161)
Total lease liabilities	1,051
Total
2020	20,536
2021	18,081
2022	15,475
2023	14,369
2024	13,286
After 2024	71,147
Total future minimum lease payments	152,894
Less: Interest	(40,852)
Total lease liabilities	$ 112,042

Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Inventory, Net [Abstract]
Raw materials	$ 4,240	$ 4,856
Work-in-process	6,979	13,901
Finished goods	68,255	56,622
Total inventory	$ 79,474	$ 75,379

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

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



	Hughes		ESS			Corporate and Other			Consolidated Total

For the year ended December 31, 2019
External revenue	$	1,852,742	$	15,131		$	22,288		$	1,890,161
Intersegment revenue	—		1,126			(1,126		)	—
Total revenue	$	1,852,742	$	16,257		$	21,162		$	1,890,161
EBITDA	$	625,660	$	6,994		$	(27,855	)	$	604,799
Capital expenditures	$	308,781	$	—		$	—		$	308,781

For the year ended December 31, 2018
External revenue	$	1,716,169	$	27,009		$	23,658		$	1,766,836
Intersegment revenue	359		222			(581		)	—
Total revenue	$	1,716,528	$	27,231		$	23,077		$	1,766,836
EBITDA	$	601,319	$	17,764		$	(15,473	)	$	603,610
Capital expenditures	$	390,108	$	(76,757	)	$	15		$	313,366

For the year ended December 31, 2017
External revenue	$	1,476,131	$	30,405		$	8,506		$	1,515,042
Intersegment revenue	1,787		12			(1,799		)	—
Total revenue	$	1,477,918	$	30,417		$	6,707		$	1,515,042
EBITDA	$	475,222	$	16,074		$	(42,415	)	$	448,881
Capital expenditures	$	376,502	$	20,026		$	—		$	396,528

Schedule of reconciliation of EBITDA to reported income (loss) before income taxes

The following table reconciles total consolidated EBITDA to reported Income (loss) from continuing operations before income taxes in the Consolidated Statements of Operations:



	For the Years Ended December 31,
	2019			2018			2017

EBITDA	$	604,799		$	603,610		$	448,881
Interest income	57,730			59,104			31,952
Interest expense, net of amounts capitalized	(272,218		)	(231,169		)	(213,166		)
Depreciation and amortization	(464,797		)	(426,852		)	(370,418		)
Net income (loss) attributable to non-controlling interests	(11,335		)	1,842			1,583
Income (loss) from continuing operations before income taxes	$	(85,821	)	$	6,535		$	(101,168	)

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

The following table summarizes total long-lived assets attributed to the North America, South and Central America and other foreign locations:



	As of December 31,
	2019		2018

Long-lived assets:
North America	$	2,419,750	$	2,585,421
South and Central America	310,172		192,860
All other	76,296		91,798
Total long-lived assets	$	2,806,218	$	2,870,079

Marketable Investment Securities

12 Months Ended

Dec. 31, 2019

Investments [Abstract]

Marketable Investment Securities

MARKETABLE INVESTMENT SECURITIES

Our marketable investment securities portfolio consists of the following debt and equity instruments:



	As of December 31,
	2019		2018

Marketable investment securities:
Debt securities:
Corporate bonds	$	411,706	$	1,234,017
Other debt securities	240,888		374,106
Total debt securities	652,594		1,608,123
Equity securities	241		1,073
Total marketable investment securities	$	652,835	$	1,609,196

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 and commercial paper.

The following table is a summary of our available-for-sale debt securities:



	Amortized		Unrealized					Estimated
	Cost		Gains		Losses			Fair Value

As of December 31, 2019
Corporate bonds	$	411,312	$	395	$	(1	)	$	411,706
Other debt securities	240,887		1		—			240,888
Total available-for-sale debt securities	$	652,199	$	396	$	(1	)	$	652,594
As of December 31, 2018
Corporate bonds	$	1,235,110	$	230	$	(1,323	)	$	1,234,017
Other debt securities	374,106		—		—			374,106
Total available-for-sale debt securities	$	1,609,216	$	230	$	(1,323	)	$	1,608,123

As of December 31, 2019, we have $652.6 million of available-for-sale debt securities with contractual maturities of one year or less and zero 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 $1.1 million, reflecting an adjusted cost basis of $1.5 million and unrealized losses of $0.4 million which were recognized as Unrealized gains (losses) on available-for-sale securities in the Consolidated Statements of Comprehensive Income (Loss). 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 during the year ended December 31, 2017 on one of our available-for-sale securities which had experienced a decline in market value as a result of adverse developments.

Effective January 1, 2018, we began accounting for investments in equity securities at their fair value and recognizing unrealized gains and losses in Gains (losses) on investments, net in the Consolidated Statements of Operations. Gains

(losses) on investments, net in the Consolidated Statements of Operations related to equity securities that we held were $0.8 million of net loss and de minimis of net loss for the years ended December 31, 2019 and 2018, respectively. The fair value of our equity securities was $0.2 million and $1.1 million as of December 31, 2019 and 2018, respectively.

Sales of Available-for-Sale Securities

Proceeds from sales of our available-for-sale securities were $311.8 million, $50.0 million and $8.9 million for the years ended December 31, 2019, 2018 and 2017, respectively. We recognized as a result of such sales $0.4 million of gains, $0.2 million of gains and zero for the years ended December 31, 2019, 2018 and 2017, respectively.

Fair Value Measurements

Our marketable investment securities are summarized in the table below. Certain of our investments in debt and equity instruments have historically experienced volatility. As of December 31, 2019 and 2018, we did not have any investments that were categorized within Level 3 of the fair value hierarchy.



	As of December 31,
	2019						2018
	Level 1		Level 2		Total		Level 1		Level 2		Total

Debt securities:
Corporate bonds	$	—	$	411,706	$	411,706	$	—	$	1,234,017	$	1,234,017
Other debt securities	—		240,888		240,888		—		374,106		374,106
Total debt securities	—		652,594		652,594		—		1,608,123		1,608,123
Equity securities	241		—		241		1,073		—		1,073
Total marketable investment securities	$	241	$	652,594	$	652,835	$	1,073	$	1,608,123	$	1,609,196

Lessee Accounting - Schedule of Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Right-of-use assets:
Operating	$ 113,399	$ 117,006
Finance	325,826
Total right-of-use assets	439,225
Current:
Operating	14,112
Finance	486
Total current	14,598
Non-current:
Operating	96,879	$ 99,133
Finance	565
Total non-current	97,444
Total lease liabilities	112,042
Finance lease accumulated amortization	$ 57,300

Property and Equipment - Schedule of Depreciation Expense Breakdown (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property and equipment
Total depreciation expense	$ 289,183	$ 263,964	$ 228,973
Buildings and improvements
Property and equipment
Total depreciation expense	4,409	9,715	15,249
Furniture, fixtures, equipment and other
Property and equipment
Total depreciation expense	89,868	79,500	67,162
Customer rental equipment
Property and equipment
Total depreciation expense	$ 194,906	$ 174,749	$ 146,562

Other Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 29,321	$ 43,952
Weighted average useful life	14 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Cost	$ 270,300	270,300	$ 270,300	$ 270,300
Accumulated Amortization	(257,933)	(244,787)	(231,642)	(214,544)
Amortization of Intangible Assets	(13,146)	(13,145)	(17,098)
Carrying Amount	$ 12,367	25,513	38,658	55,756
Weighted average useful life	8 years
Patents
Finite-Lived Intangible Assets [Line Items]
Cost	$ 51,400	51,400	51,417	51,417
Impairment		(17)
Accumulated Amortization	(51,400)	(51,400)	(51,417)	(47,848)
Amortization of Intangible Assets	0	0	(3,569)
Carrying Amount	$ 0	0	0	3,569
Weighted average useful life	6 years
Trademarks and Licenses
Finite-Lived Intangible Assets [Line Items]
Cost	$ 29,700	29,700	29,700	29,700
Accumulated Amortization	(12,746)	(11,261)	(9,776)	(8,291)
Amortization of Intangible Assets	(1,485)	(1,485)	(1,485)
Carrying Amount	$ 16,954	18,439	19,924	21,409
Weighted average useful life	20 years
Total
Finite-Lived Intangible Assets [Line Items]
Cost	$ 351,400	351,400	351,417	351,417
Impairment		(17)
Accumulated Amortization	(322,079)	(307,448)	(292,835)	(270,683)
Amortization of Intangible Assets	(14,631)	(14,630)	(22,152)
Carrying Amount	$ 29,321	$ 43,952	$ 58,582	$ 80,734

Property and Equipment - Schedule of Satellite Breakdown (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property and equipment
Finance lease, right-of-use asset, before accumulated amortization	$ 381,162
Total satellites, net	1,857,581
Total satellites, net	57,300
Other property and equipment, net	1,857,581	$ 1,921,911
Satellites - owned
Property and equipment
Property, plant and equipment, gross	1,516,006	1,459,955
Satellites - acquired under finance leases
Property and equipment
Property, plant and equipment, gross		385,592
Satellites
Property and equipment
Property, plant and equipment, gross		1,845,547
Total satellites	1,897,168
Accumulated depreciation	(769,647)
Accumulated depreciation		(635,617)
Total satellites, net	1,127,521
Total satellites, net	$ 56,400
Other property and equipment, net		$ 1,209,930
Maximum \| Satellites - acquired under finance leases
Property and equipment
Depreciable Life (In Years)	15 years
Maximum \| Satellites
Property and equipment
Depreciable Life (In Years)	15 years
Minimum \| Satellites - acquired under finance leases
Property and equipment
Depreciable Life (In Years)	10 years
Minimum \| Satellites
Property and equipment
Depreciable Life (In Years)	7 years

Supplemental Guarantor and Non-Guarantor Financial Information - Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 1,139,435		$ 847,823	$ 1,822,561	$ 2,070,964
Marketable investment securities	652,835		1,609,196
Trade accounts receivable and contract assets, net	196,520		201,096
Advances to affiliates	131,892		103,550
Other current assets	169,760		152,666
Current assets of discontinued operations	0		3,483
Total current assets	2,290,442		2,917,814
Property and equipment, net	1,857,581		1,921,911
Operating lease right-of-use assets	113,399	$ 117,006
Goodwill	506,953		504,173
Regulatory authorizations, net	412,363		400,043	$ 400,043	$ 406,043
Other intangible assets, net	29,321		43,952
Other investments, net	110,040		126,369
Investment in subsidiaries	0		0
Advances to affiliates, net	19,759		0
Deferred tax assets, net	7,215		3,581
Other non-current assets, net			232,868
Non-current assets of discontinued operations	0		742,461
Other non-current assets, net	232,177	229,177	236,449
Total assets	5,572,035	7,002,878	6,893,172
Liabilities and Shareholders' Equity (Deficit)
Trade accounts payable	121,552		104,751
Current portion of long-term debt and finance lease obligations	486		919,582
Advances from affiliates, net	11,132		868
Contract liabilities	101,060		72,249
Accrued expenses and other current liabilities	246,799		157,654
Finance lease obligations	0		49,055
Total current liabilities	481,029		1,304,159
Long-term debt and finance lease obligations, net of current portion	2,389,733		2,386,202
Deferred tax liabilities, net	380,316		355,949
Deferred tax liabilities, net			355,949
Operating lease liabilities	96,879	99,133
Advances from affiliates, net	23,980		33,438
Other non-current liabilities	65,935		71,647
Non-current liabilities of discontinued operations	0		349,282
Total HSS shareholders’ equity	2,058,415		2,377,220
Non-controlling interests	75,748		15,275
Total liabilities and shareholders’ equity	5,572,035	$ 7,002,878	6,893,172
Eliminations
Assets
Cash and cash equivalents	0		0
Marketable investment securities	0		0
Trade accounts receivable and contract assets, net	0		0
Advances to affiliates	(502,218)		(569,657)
Other current assets	38		(561)
Current assets of discontinued operations			0
Total current assets	(502,180)		(570,218)
Property and equipment, net	0		0
Operating lease right-of-use assets	0
Goodwill	0		0
Regulatory authorizations, net	0		0
Other intangible assets, net	0		0
Other investments, net	0		0
Investment in subsidiaries	(3,158,735)		(3,554,959)
Advances to affiliates, net	(563,514)		(86,980)
Deferred tax assets, net			(54,001)
Other non-current assets, net			0
Non-current assets of discontinued operations			0
Other non-current assets, net	(9,972)
Total assets	(4,234,401)		(4,266,158)
Liabilities and Shareholders' Equity (Deficit)
Trade accounts payable	0		0
Current portion of long-term debt and finance lease obligations	0		0
Advances from affiliates, net	(502,218)		(569,657)
Contract liabilities	0		0
Accrued expenses and other current liabilities	38		(561)
Finance lease obligations			0
Total current liabilities	(502,180)		(570,218)
Long-term debt and finance lease obligations, net of current portion	0		0
Deferred tax liabilities, net	(9,972)
Deferred tax liabilities, net			(54,001)
Operating lease liabilities	0
Advances from affiliates, net	(563,514)		(86,980)
Other non-current liabilities	0		0
Non-current liabilities of discontinued operations			0
Total HSS shareholders’ equity	(3,158,735)		(3,554,959)
Non-controlling interests	0		0
Total liabilities and shareholders’ equity	(4,234,401)		(4,266,158)
HSS \| Reportable Legal Entities
Assets
Cash and cash equivalents	1,057,903		771,718
Marketable investment securities	652,594		1,608,123
Trade accounts receivable and contract assets, net	0		0
Advances to affiliates	93,493		109,433
Other current assets	43		72
Current assets of discontinued operations			0
Total current assets	1,804,033		2,489,346
Property and equipment, net	0		0
Operating lease right-of-use assets	0
Goodwill	0		0
Regulatory authorizations, net	0		0
Other intangible assets, net	0		0
Other investments, net	0		0
Investment in subsidiaries	2,876,572		3,362,589
Advances to affiliates, net	700		700
Deferred tax assets, net			54,001
Other non-current assets, net			0
Non-current assets of discontinued operations			0
Other non-current assets, net	9,972
Total assets	4,691,277		5,906,636
Liabilities and Shareholders' Equity (Deficit)
Trade accounts payable	0		0
Current portion of long-term debt and finance lease obligations	0		918,916
Advances from affiliates, net	202,994		181,926
Contract liabilities	0		0
Accrued expenses and other current liabilities	40,700		43,410
Finance lease obligations			0
Total current liabilities	243,694		1,144,252
Long-term debt and finance lease obligations, net of current portion	2,389,168		2,385,164
Deferred tax liabilities, net	0
Deferred tax liabilities, net			0
Operating lease liabilities	0
Advances from affiliates, net	0		0
Other non-current liabilities	0		0
Non-current liabilities of discontinued operations			0
Total HSS shareholders’ equity	2,058,415		2,377,220
Non-controlling interests	0		0
Total liabilities and shareholders’ equity	4,691,277		5,906,636
Guarantor Subsidiaries \| Reportable Legal Entities
Assets
Cash and cash equivalents	32,338		46,353
Marketable investment securities	241		1,073
Trade accounts receivable and contract assets, net	129,722		128,831
Advances to affiliates	523,116		536,600
Other current assets	79,221		94,695
Current assets of discontinued operations			3,483
Total current assets	764,638		811,035
Property and equipment, net	1,459,151		1,620,534
Operating lease right-of-use assets	89,106
Goodwill	504,173		504,173
Regulatory authorizations, net	400,000		400,043
Other intangible assets, net	29,321		43,952
Other investments, net	110,040		126,369
Investment in subsidiaries	282,163		192,370
Advances to affiliates, net	565,412		86,280
Deferred tax assets, net			0
Other non-current assets, net			220,099
Non-current assets of discontinued operations			742,461
Other non-current assets, net	206,781
Total assets	4,410,785		4,747,316
Liabilities and Shareholders' Equity (Deficit)
Trade accounts payable	102,744		88,342
Current portion of long-term debt and finance lease obligations	0		0
Advances from affiliates, net	240,887		282,268
Contract liabilities	96,485		67,636
Accrued expenses and other current liabilities	73,696		71,111
Finance lease obligations			49,055
Total current liabilities	513,812		558,412
Long-term debt and finance lease obligations, net of current portion	0		0
Deferred tax liabilities, net	390,288
Deferred tax liabilities, net			409,116
Operating lease liabilities	77,366
Advances from affiliates, net	488,488		0
Other non-current liabilities	65,030		69,168
Non-current liabilities of discontinued operations			349,282
Total HSS shareholders’ equity	2,875,801		3,361,338
Non-controlling interests	0		0
Total liabilities and shareholders’ equity	4,410,785		4,747,316
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Assets
Cash and cash equivalents	49,194		29,752
Marketable investment securities	0		0
Trade accounts receivable and contract assets, net	66,798		72,265
Advances to affiliates	17,501		27,174
Other current assets	90,458		58,460
Current assets of discontinued operations			0
Total current assets	223,951		187,651
Property and equipment, net	398,430		301,377
Operating lease right-of-use assets	24,293
Goodwill	2,780		0
Regulatory authorizations, net	12,363		0
Other intangible assets, net	0		0
Other investments, net	0		0
Investment in subsidiaries	0		0
Advances to affiliates, net	17,161		0
Deferred tax assets, net			3,581
Other non-current assets, net			12,769
Non-current assets of discontinued operations			0
Other non-current assets, net	25,396
Total assets	704,374		505,378
Liabilities and Shareholders' Equity (Deficit)
Trade accounts payable	18,808		16,409
Current portion of long-term debt and finance lease obligations	486		666
Advances from affiliates, net	69,469		106,331
Contract liabilities	4,575		4,613
Accrued expenses and other current liabilities	132,365		43,694
Finance lease obligations			0
Total current liabilities	225,703		171,713
Long-term debt and finance lease obligations, net of current portion	565		1,038
Deferred tax liabilities, net	0
Deferred tax liabilities, net			834
Operating lease liabilities	19,513
Advances from affiliates, net	99,006		120,418
Other non-current liabilities	905		2,479
Non-current liabilities of discontinued operations			0
Total HSS shareholders’ equity	282,934		193,621
Non-controlling interests	75,748		15,275
Total liabilities and shareholders’ equity	$ 704,374		$ 505,378

Supplemental Financial Information - Schedule of Other Current Assets, Other Non-Current Assets, Net and Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Other current assets:
Inventory	$ 79,474		$ 75,379
Prepaids and deposits	59,193		45,198
Other current assets	22,217		18,539
Total other current assets	169,760		152,666
Non-current assets:
Restricted cash	887		796
Deferred tax assets, net	7,215		3,581
Capitalized software, net	101,786		96,760
Non-current assets of discontinued operations	22,556		28,059
Total other non-current assets, net	232,177	$ 229,177	236,449
Accrued Liabilities [Abstract]
Accrued interest	32,184		45,131
Accrued compensation	42,846		42,796
Accrued taxes	18,493		7,609
Operating lease obligation	14,112
Other	138,662		61,366
Total accrued expenses and other current liabilities	246,799	$ 172,098	157,654
DISH Network
Other current assets:
Trade accounts receivable - DISH Network	8,876		13,550
Accrued Liabilities [Abstract]
Trade accounts payable - DISH Network	502		752
Contract Acquisition Costs
Non-current assets:
Contract acquisition costs, net	96,723		104,013
Contract Fulfillment Costs
Non-current assets:
Contract acquisition costs, net	$ 3,010		$ 3,240

Supplemental Financial Information (Tables)

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash and Cash Equivalents

The following table reconciles cash and cash equivalents and restricted cash, as presented in the Consolidated Balance Sheets to the total of the same as presented in the Consolidated Statements of Cash Flows:



	For the years ended December 31,
	2019		2018		2017

Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	847,823	$	1,822,561	$	2,070,964
Restricted cash	796		793		723
Total cash and cash equivalents, included restricted amounts, beginning of period	$	848,619	$	1,823,354	$	2,071,687

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,139,435	$	847,823	$	1,822,561
Restricted cash	887		796		793
Total cash and cash equivalents, included restricted amounts, end of period	$	1,140,322	$	848,619	$	1,823,354

Restrictions on Cash and Cash Equivalents



	For the years ended December 31,
	2019		2018		2017

Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	847,823	$	1,822,561	$	2,070,964
Restricted cash	796		793		723
Total cash and cash equivalents, included restricted amounts, beginning of period	$	848,619	$	1,823,354	$	2,071,687

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,139,435	$	847,823	$	1,822,561
Restricted cash	887		796		793
Total cash and cash equivalents, included restricted amounts, end of period	$	1,140,322	$	848,619	$	1,823,354

Schedule of Other Assets and Other Liabilities

Other Current Assets, Other Non-Current Assets, Net and Accrued Expenses and Other Current Liabilities

Other current assets, Other non-current assets, net and Accrued expenses and other current liabilities consist of the following:



	As of December 31,
	2019		2018

Other current assets:
Trade accounts receivable - DISH Network	$	8,876	$	13,550
Inventory	79,474		75,379
Prepaids and deposits	59,193		45,198
Other	22,217		18,539
Total other current assets	$	169,760	$	152,666

Other non-current assets, net:
Restricted cash	$	887	$	796
Deferred tax assets, net	7,215		3,581
Capitalized software, net	101,786		96,760
Contract acquisition costs, net	96,723		104,013
Contract fulfillment costs, net	3,010		3,240
Other	22,556		28,059
Total other non-current assets, net	$	232,177	$	236,449

Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	$	502	$	752
Accrued interest	32,184		45,131
Accrued compensation	42,846		42,796
Accrued taxes	18,493		7,609
Operating lease obligation	14,112		—
Other	138,662		61,366
Total accrued expenses and other current liabilities	$	246,799	$	157,654

Schedule of Noncash Investing and Financing Activities

The following table presents the non-cash investing and financing activities:



	For the years ended December 31,
	2019		2018		2017

Property and equipment financed under finance lease obligations	$	349	$	364	$	8,484
Increase (decrease) in capital expenditures included in accounts payable, net	1,625		1,566		(2,522		)
Capitalized in-orbit incentive obligations	—		—		31,000
Non-cash net assets exchanged for HSS Tracking Stock (Note 5)	—		—		190,221
Non-cash net assets exchanged for BSS Transaction (Note 5)	332,699		—		—
Non-cash net assets received in exchange for a 20% ownership interest in our existing Brazilian subsidiary	94,918		—		—
Contribution from EchoStar in our existing Brazilian subsidiary	9,606		—		—
Transfer of launch service contracts from (to) EchoStar	—		—		(145,114		)
Contribution of non-cash net assets pursuant to Share Exchange Agreement (Note 1)	—		—		219,662
Contribution of EchoStar XIX satellite	—		—		514,448

Schedule of Cost of Sales and Research and Development Costs

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



	For the years ended December 31,
	2019		2018		2017

Cost of sales - equipment	$	24,495	$	23,422	$	27,899
Research and development expenses	25,739		27,570		31,745

Business Combination - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Useful life	11 years
Goodwill		$ 506,953	$ 504,173
Yahsat
Business Acquisition [Line Items]
Transaction costs		1,600
Useful life	11 years
Goodwill	$ 2,128
Goodwill, foreign currency translation gain (loss)		$ 700
Satellite payload \| Yahsat
Business Acquisition [Line Items]
Useful life	7 years

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

COMMITMENTS AND CONTINGENCIES

Commitments

The following table summarizes our contractual obligations from our continuing operations as of December 31, 2019:



	Payments Due in the Year Ending December 31,
	Total		2020		2021		2022		2023		2024		Thereafter

Long-term debt	$	2,400,000	$	—	$	900,000	$	—	$	—	$	—	$	1,500,000
Finance lease obligations	1,212		629		487		96		—		—		—
Interest on long-term debt	726,377		157,688		123,375		89,063		89,063		89,063		178,125
Satellite-related obligations	256,869		124,334		24,078		11,365		11,241		11,969		73,882
Operating lease obligations	151,682		19,907		17,594		15,379		14,369		13,286		71,147
Total	$	3,536,140	$	302,558	$	1,065,534	$	115,903	$	114,673	$	114,318	$	1,823,154

The table above does not include amounts related to deferred tax liabilities, unrecognized tax positions and certain other amounts recorded in our non-current liabilities as the timing of any payments is uncertain. The table also excludes long-term deferred revenue and other long-term liabilities that do not require future cash payments. Additionally, our satellite-related obligations primarily include payments pursuant to agreements for payments pursuant to regulatory authorizations, non-lease costs associated with our finance lease satellites, in-orbit incentives relating to certain satellites and commitments for satellite service arrangements. We incurred satellite-related expenses of $53.2 million, $74.8 million and $91.6 million for the years ended December 31, 2019, 2018 and 2017, respectively.

In certain circumstances, the dates on which we are obligated to pay our contractual obligations could change.

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, Share Exchange and BSS Transaction

In connection with EchoStar’s spin-off from DISH in 2008 (the “Spin-off”), EchoStar 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, EchoStar assumed certain liabilities that relate to its and 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 EchoStar will generally only be liable for its and its subsidiaries’ acts or omissions following the Spin-off and DISH Network will indemnify EchoStar 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 and BSS Transaction, EchoStar and certain of its and our subsidiaries entered into the Share Exchange Agreement and the Master Transaction Agreement, respectively, 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 EchoStar and us and DISH Network for, in the case of the Share Exchange, certain pre-existing liabilities and legal proceedings and, in the case of the BSS Transaction, certain losses with respect to breaches of certain representations and covenants and certain liabilities.

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 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 legal proceedings are charged to expense as incurred.

For certain proceedings, 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, motions or other proceedings; (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, tribunal, other body 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 $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. Elbit initially requested an award of $13.9 million of attorneys’ fees. On April 27, 2018, HNS filed a notice of appeal to the U.S. Court of Appeals for the Federal Circuit. Oral argument was held on May 8, 2019. On June 25, 2019, the Federal Circuit issued an Opinion and Order affirming the court’s judgment and holding that it did not yet have jurisdiction to review the court’s decision to award attorney’s fees. On August 8, 2019, HNS filed a combined petition for panel rehearing or rehearing en banc with the Federal Circuit, which was denied on September 10, 2019. In an order dated September 18, 2019, the District Court questioned the attorneys’ fees calculations proposed by both parties and asked for further briefing, which the parties submitted on October 25, 2019. As a result of the Federal Circuit’s rulings, as of September 30, 2019, we recorded an accrual of $33.7 million. In December 2019, we entered into a comprehensive settlement agreement with Elbit pursuant to which we paid a total of $33.0 million in satisfaction of all amounts relating to these matters and all open proceedings, including appeals, were dismissed with prejudice.

Shareholder Litigation. On July 2, 2019, the City of Hallandale Beach Police Officers’ and Firefighters’ Personnel Retirement Trust, purporting to sue on behalf of a class of EchoStar’s stockholders, filed a complaint in the District Court of Clark County, Nevada against EchoStar’s directors, Charles W. Ergen, R. Stanton Dodge, Anthony M. Federico, Pradman P. Kaul, C. Michael Schroeder, Jeffrey R. Tarr, William D. Wade, and Michael T. Dugan; our officer, David J. Rayner; EchoStar ; HSS; our former subsidiary BSS Corp.; and DISH and its subsidiary Merger Sub. On September 5, 2019, the defendants filed motions to dismiss. On October 11, 2019, the plaintiffs filed an amended complaint removing Messrs. Dodge, Federico, Kaul, Schroeder, Tarr and Wade as defendants. The amended complaint alleges that Mr. Ergen, as our controlling stockholder, breached fiduciary duties to EchoStar’s minority stockholders by structuring the BSS Transaction with inadequate consideration and improperly influencing our and EchoStar’s boards of directors to approve the BSS Transaction. The amended complaint also alleges that the other defendants aided and abetted such alleged breaches. The plaintiffs seek equitable and monetary relief, including the issuance of additional DISH Common Stock, and other costs and disbursements, including attorneys’ fees on behalf of the purported class. On November 11, 2019, we and the other defendants filed separate motions to dismiss plaintiff’s amended complaint and during a hearing on January 13, 2020 the court denied these motions. On February 10, 2020, we and the other defendants filed answers to the amended complaint. We intend to vigorously defend this case. We cannot predict its outcome with any degree of certainty.

License Fee Dispute with Government of India, Department of Telecommunications. In 1994, the Government of India promulgated a “National Telecommunications Policy” under which the government liberalized the telecommunications sector and required telecommunications service providers to pay fixed license fees. Pursuant to this policy, our subsidiary Hughes Communications India Private Limited (“HCIPL”), formerly known as Hughes Escorts Communications Limited, obtained a license to operate a data network over satellite using VSAT systems. In 1999, HCIPL’s license was amended pursuant to a new government policy that eliminated the fixed license fees and instead required each telecommunications service provider to pay license fees based on its adjusted gross revenue (“AGR”). In March 2005, the Indian Department of Telecommunications (“DOT”) notified HCIPL that, based on its review of HCIPL’s audited accounts and AGR statements, HCIPL must pay additional license fees, interest on such fees and penalties and interest on the penalties. HCIPL responded that the DOT had improperly calculated its AGR by including revenue from licensed and unlicensed activities. The DOT rejected this explanation and in 2006, HCIPL filed a petition with an administrative tribunal (the “Tribunal”), challenging the DOT’s calculation of its AGR. The DOT also issued license fee assessments to other telecommunications service providers and a number of similar petitions were filed by several other such providers with the Tribunal. These petitions were amended, consolidated, remanded and re-appealed several times. On April 23, 2015, the Tribunal issued a judgment affirming the DOT’s calculation of AGR for the telecommunications service providers but reversing the DOT’s imposition of interest, penalties and interest on such penalties as excessive. Over subsequent years, the DOT and HCIPL and other telecommunications service providers, respectively, filed several appeals of the Tribunal’s ruling. On October 24, 2019, the Supreme Court of India (“Supreme Court”) issued an order (the “Order”) affirming the license fee assessments imposed by the DOT, including its imposition of interest, penalties and interest on the penalties, but without indicating the amount HCPIL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, we and other telecommunication service providers filed a petition asking the Supreme Court to reconsider its decision. The petition was denied on January 20, 2020. On January 22, 2020, we and other telecommunication service providers filed an application requesting that the Supreme Court modify the Order to permit the DOT to calculate the final amount due and extend HCPIL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court denied this application and directed us and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. The Supreme Court further ordered the parties to appear on March 17, 2020. To date, the DOT has issued HCIPL written assessments totaling $28.4 million, comprised of $4.0 million for additional license fees, $4.1 million for penalties and $20.3 million for interest and interest on penalties. It is possible that the DOT’s assessments may be modified depending on the methodology it uses to calculate interest over the period in question. As a result of the Order and the Supreme Court’s February 14th decision and using the DOT’s current methodology as reflected in the assessments we have received, we have recorded an accrual of $80.2 million as of December 31, 2019, comprised of $4.0 million for additional license fees, $4.1 million for penalties and $72.1 million for interest and interest on penalties. We had recorded an accrual of $1.3 million as of December 31, 2018. Any eventual payments made with respect to the ultimate outcome of this matter may be different from our accrual and such differences could be significant.

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, we are 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 we 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, we from time to time receive 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.

We also indemnify our directors, officers and employees for certain liabilities that might arise from the performance of their responsibilities for us. Additionally, in the normal course of its business, we enter into contracts pursuant to which we may make a variety of representations and warranties and indemnify the counterparty for certain losses. Our 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 us or our officers, directors or employees, the outcomes of which are unknown and not currently predictable or estimable.

Other Investments (Tables)

12 Months Ended

Dec. 31, 2019

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Investments in Unconsolidated Entities

Our Other investments, net consisted of the following:



	As of December 31,
	2019		2018

Other investments, net:
Equity method investments	$	102,689	$	110,931
Other equity investments	7,351		15,438
Total other investments, net	$	110,040	$	126,369

Lessee Accounting - Schedule of Lease Cost, Weighted Average Term, Discount Rates and Cash Flows (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Lease cost:
Operating lease cost	$ 21,226
Finance lease cost:
Amortization of right-of-use assets	26,489
Interest on lease liabilities	173
Total finance lease cost	26,662
Short-term lease cost	434
Variable lease cost	9,585
Total lease cost	$ 57,907
Weighted average remaining lease term:
Finance leases	2 years 1 month 6 days
Operating leases	10 years 4 months 24 days
Weighted average discount rate:
Finance leases	11.90%
Operating leases	6.10%
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 19,654
Operating cash flows from finance leases	173
Payment of finance lease obligations	654
Right-of-use asset obtained in exchange for lease liability	$ 8,500

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2019
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]
Employee Benefit Plans	EMPLOYEE BENEFIT PLANS Employee Stock Purchase Plan EchoStar has an employee stock purchase plan (the “ESPP”), under which it is authorized to issue 5.0 million shares of EchoStar’s Class A common stock. As of December 31, 2019, EchoStar had approximately 2.2 million shares of Class A common stock which remain available for issuance under the ESPP. Generally, all full-time employees who have been employed by EchoStar or its subsidiaries for at least one calendar quarter are eligible to participate in the ESPP. Employee stock purchases are made through payroll deductions. Under the terms of the ESPP, each employee’s deductions are limited so that the maximum they may purchase under the ESPP is $25,000 in fair value of Class A common stock per year. Stock purchases are made on the last business day of each calendar quarter at 85.0% of the closing price of EchoStar’s Class A common stock on that date. For the years ended December 31, 2019, 2018 and 2017, employee purchases of EchoStar’s Class A common stock through the ESPP totaled approximately 280,000 shares, 235,000 shares and 169,000 shares, respectively. 401(k) Employee Savings Plans Under the EchoStar 401(k) Plan (“the Plan”), eligible employees are entitled to contribute up to 75.0% of their eligible compensation, on a pre-tax and/or after-tax basis, subject to the maximum contribution limit provided by the Internal Revenue Code of 1986, as amended (the “Code”). All employee contributions to the Plan are immediately vested. EchoStar matches 50 cents on the dollar for the first 6.0% of each employee’s salary contributions to the Plan for a total of 3.0% match on a pre-tax basis up to a maximum of $7,500 annually. EchoStar’s match is calculated each pay period there is an employee contribution. In addition, EchoStar may make an annual discretionary contribution to the Plan to be made in cash or EchoStar’s stock. EchoStar’s contributions under the Plan vest at 20.0% per year and are 100.0% vested after an eligible employee has completed five years of employment. Forfeitures of unvested participant balances may be used to fund matching and discretionary contributions. During the years ended December 31, 2019, 2018 and 2017, we recognized matching contributions, net of forfeitures, of $5.1 million, $5.0 million and $5.1 million, respectively, and EchoStar made discretionary contributions to our employees of shares of its Class A common stock, net of forfeitures, with a fair value of $6.7 million, $7.6 million and $6.7 million, respectively.

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly results of operations



	For the Three Months Ended
	December 31			September 30			June 30			March 31

Year Ended December 31, 2019
Total revenue	$	500,600		473,121			$	461,241		$	455,199
Operating income (loss)	45,088			45,433			13,962			46,469
Net income (loss)	(62,828		)	(2,690		)	1,609			23,032
Net income (loss) from continuing operations attributable to HSS	(51,658		)	(14,275		)	(19,650		)	(498		)
Net income (loss) attributable to HSS	(52,852		)	107			977			22,226

Year Ended December 31, 2018
Total revenue	$	455,113		$	457,650		$	439,667		$	414,406
Operating income (loss)	34,089			57,956			52,331			33,606
Net income (loss)	7,349			28,920			40,693			20,381
Net income (loss) from continuing operations attributable to HSS	(12,513		)	1,688			7,697			(10,794		)
Net income (loss) attributable to HSS	6,799			28,470			40,231			20,001

Summary of Significant Accounting Policies - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Line Items]
Amount of transfers between levels within the fair value hierarchy	$ 0	$ 0
Weighted average useful life	14 years
Satellites \| Minimum
Accounting Policies [Line Items]
Depreciable Life (In Years)	7 years
Satellites \| Maximum
Accounting Policies [Line Items]
Depreciable Life (In Years)	15 years
Computer software \| Maximum
Accounting Policies [Line Items]
Software useful life	5 years

Long-Term Debt and Finance Lease Obligations - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 27, 2016	Jun. 01, 2011
Debt and capital lease obligations
Amortization of debt issuance costs	$ 5,912	$ 7,923	$ 7,378
7 5/8% Senior Unsecured Notes due 2021
Debt and capital lease obligations
Outstanding principal balance		900,000
Senior Secured Notes: \| 6 1/2% Senior Secured Notes due 2019
Debt and capital lease obligations
Principal amount of debt issuance					$ 1,100,000
Interest rate	6.50%
Issue price as percent of principal amount					100.00%
Outstanding principal balance	$ 0	920,836
Debt redemption price as a percentage of the principal amount	100.00%
Debt redeemed	$ 11,500	69,200
Loss on debt repurchased	$ 100	1,000
Purchase price as a percentage of aggregate principal amount at which notes may be required to be repurchased in the event of change of control	101.00%
Percent of debt holders required to call debt	25.00%
Senior Secured Notes: \| 5 1/4% Senior Secured Notes due 2026
Debt and capital lease obligations
Principal amount of debt issuance				$ 750,000
Interest rate	5.25%
Issue price as percent of principal amount				100.00%
Outstanding principal balance	$ 750,000	750,000
Debt redemption price as a percentage of the principal amount	100.00%
Purchase price as a percentage of aggregate principal amount at which notes may be required to be repurchased in the event of change of control	101.00%
Percent of debt holders required to call debt	25.00%
Senior Secured Notes: \| 6 5/8% Senior Unsecured Notes due 2026
Debt and capital lease obligations
Outstanding principal balance	$ 750,000	750,000
Senior Secured Notes: \| Prior to August 1, 2020 \| 5 1/4% Senior Secured Notes due 2026
Debt and capital lease obligations
Debt redemption price as a percentage of the principal amount	103.00%
Potential annual redemption, as a percentage of amount outstanding	10.00%
Senior Unsecured Notes: \| 7 5/8% Senior Unsecured Notes due 2021
Debt and capital lease obligations
Principal amount of debt issuance					$ 900,000
Interest rate	7.625%
Issue price as percent of principal amount					100.00%
Outstanding principal balance	$ 900,000	900,000
Debt redemption price as a percentage of the principal amount	100.00%
Purchase price as a percentage of aggregate principal amount at which notes may be required to be repurchased in the event of change of control	101.00%
Percent of debt holders required to call debt	25.00%
Senior Unsecured Notes: \| 6 5/8% Senior Unsecured Notes due 2026
Debt and capital lease obligations
Principal amount of debt issuance				$ 750,000
Interest rate	6.625%
Issue price as percent of principal amount				100.00%
Outstanding principal balance	$ 750,000	$ 750,000
Debt redemption price as a percentage of the principal amount	100.00%
Purchase price as a percentage of aggregate principal amount at which notes may be required to be repurchased in the event of change of control	101.00%
Percent of debt holders required to call debt	25.00%

Summary of Significant Accounting Policies Schedule of Adjustments Related to ASC 842 Adoption (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other current assets		$ 152,638	$ 152,666
Operating lease right-of-use assets	$ 113,399	117,006
Other non-current assets, net	232,177	229,177	236,449
Total assets	5,572,035	7,002,878	6,893,172
Accrued expenses and other current liabilities	246,799	172,098	157,654
Operating lease liabilities	96,879	99,133
Other non-current liabilities		67,776	71,647
Total liabilities	3,437,872	4,610,383	4,500,677
Total liabilities and shareholders’ equity	$ 5,572,035	7,002,878	$ 6,893,172
Adoption of ASC 842 Increase (Decrease)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other current assets		(28)
Operating lease right-of-use assets		117,006
Other non-current assets, net		(7,272)
Total assets		109,706
Accrued expenses and other current liabilities		14,444
Operating lease liabilities		99,133
Other non-current liabilities		(3,871)
Total liabilities		109,706
Total liabilities and shareholders’ equity		$ 109,706

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of components of income (loss) before income taxes

The components of Income (loss) from continuing operations before income taxes in the Consolidated Statements of Operations are as follows:



	For the years ended December 31,
	2019			2018			2017

Domestic	$	68,574		$	40,385		$	(73,572	)
Foreign	(154,395		)	(33,850		)	(27,596		)
Income (loss) from continuing operations before income taxes	$	(85,821	)	$	6,535		$	(101,168	)

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

The components of Income tax benefit (provision), net, in the Consolidated Statements of Operations are as follows:



	For the years ended December 31,
	2019			2018			2017

Current benefit (provision), net:
Federal	$	(4,525	)	$	(914	)	$	(638	)
State	2,584			5,081			(2,753		)
Foreign	(1,415		)	(1,894		)	(2,020		)
Total current benefit (provision), net	(3,356		)	2,273			(5,411		)

Deferred benefit (provision), net:
Federal	(1,292		)	(3,460		)	108,144
State	(10,370		)	(17,656		)	(3,699		)
Foreign	3,423			228			(5,268		)
Total deferred benefit (provision), net	(8,239		)	(20,888		)	99,177
Total income tax benefit (provision), net	$	(11,595	)	$	(18,615	)	$	93,766

Schedule of income tax rate reconciliation

Our actual tax provisions reconcile to the amounts computed by applying the statutory federal tax rate to Income (loss) from continuing operations before income taxes in the Consolidated Statements of Operations as follows:



	For the years ended December 31,
	2019			2018			2017

Statutory rate	$	18,023		$	(1,372	)	$	35,409
State income taxes, net of federal provision (benefit)	(4,148		)	(13,642		)	(3,788		)
Permanent differences	(5,888		)	(976		)	911
Tax credits	5,137			4,935			3,239
Valuation allowance	(35,974		)	(11,583		)	(17,325		)
Enactment of Tax Cuts and Job Act of 2017	—			—			75,617
Rates different than statutory	11,182			4,051			(358		)
Other	73			(28		)	61
Total income tax benefit (provision), net	$	(11,595	)	$	(18,615	)	$	93,766

Schedule of deferred tax assets and liabilities

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



	As of December 31,
	2019			2018

Deferred tax assets:
Net operating losses, credit and other carryforwards	$	92,304		$	103,230
Unrealized losses on investments, net	931			6,997
Accrued expenses	20,079			21,622
Stock-based compensation	5,096			1,613
Other assets	25,952			7,707
Total deferred tax assets	144,362			141,169
Valuation allowance	(102,201		)	(49,183		)
Deferred tax assets after valuation allowance	42,161			91,986

Deferred tax liabilities:
Depreciation and amortization	(414,046		)	(443,063		)
Other liabilities	(1,216		)	(1,290		)
Total deferred tax liabilities	(415,262		)	(444,353		)
Total net deferred tax liabilities	$	(373,101	)	$	(352,367	)

Net deferred tax asset foreign jurisdiction	$	7,215		$	3,581
Net deferred tax liability domestic	(380,316		)	(355,948		)
Total net deferred tax liabilities	$	(373,101	)	$	(352,367	)

Schedule of reconciliation of unrecognized tax benefits

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



	For the years ended December 31,
	2019		2018			2017

Unrecognized tax benefit balance as of beginning of period:	$	7,866	$	7,950		$	7,057
Additions based on tax positions related to the current year	—		572			656
Additions based on tax positions related to prior years	—		—			237
Reductions based on tax positions related to prior years	—		(656		)	—
Balance as of end of period	$	7,866	$	7,866		$	7,950

Revenue Recognition - Lease Income By Lease Type (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Sales-type lease revenue:
Revenue at lease commencement	$ 6,005
Total sales-type lease revenue	784
Operating lease revenue	6,789
Total lease revenue	75,366
Sales-type lease receivable	6,500
Lease Income	$ 82,155

Business Combination - Schedule of Goodwill (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Business Combinations [Abstract]
January 1, 2019 balance	$ 504,173
December 31, 2019 balance	$ 506,953

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Total revenue	$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
Operating income (loss)	45,088	45,433	13,962	46,469	34,089	57,956	52,331	33,606	150,952	177,982	76,781
Net income (loss)	(62,828)	(2,690)	1,609	23,032	7,349	28,920	40,693	20,381	(40,877)	97,343	297,553
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(51,658)	(14,275)	(19,650)	(498)	(12,513)	1,688	7,697	(10,794)
Net income (loss) from continuing operations attributable to HSS	$ (52,852)	$ 107	$ 977	$ 22,226	$ 6,799	$ 28,470	$ 40,231	$ 20,001	(29,542)	95,501	295,970
Change in enacted tax rate amount										$ (800)	(75,600)
Impairment									$ 0		$ (6,000)

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591552-111686

+ Details

Regulatory Authorizations

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Regulatory Authorizations

REGULATORY AUTHORIZATIONS

Our regulatory authorizations consisted of the following:



	Finite lived
	Cost			Accumulated Amortization			Total			Indefinite lived			Total

As of December 31, 2016	$	—		$	—		$	—		$	406,043		$	406,043
Impairment	—			—			—			(6,000		)	(6,000		)
As of December 31, 2017	—			—			—			400,043			400,043
As of December 31, 2018	—			—			—			400,043			400,043
Additions	12,833			—			12,833			(43		)	12,790
Amortization expense	—			(161		)	(161		)	—			(161		)
Currency translation adjustment	(309		)	—			(309		)	—			(309		)
As of December 31, 2019	$	12,524		$	(161	)	$	12,363		$	400,000		$	412,363

Weighted average useful life				14 years

Finite Lived Assets

In November 2019, we were granted an S-band spectrum license for terrestrial rights in Mexico for $7.9 million. The acquired asset is subject to amortization over a period of 15 years.

Upon consummation of our joint venture with Yahsat in Brazil in November 2019, we acquired Ka-band spectrum rights for $4.5 million, which are subject to amortization over a period of 11 years.

Future Amortization

As of December 31, 2019, our estimated future amortization of our regulatory authorizations with finite lives was as follows:



	Amount

For the years ending December 31,
2020	$	942
2021	942
2022	942
2023	942
2024	942
Thereafter	7,653
Total	$	12,363

Indefinite Lived Assets

As of December 31, 2016, our regulatory authorizations with indefinite lives included $6.0 million for contractual rights to utilize certain frequencies, in addition to those specified in the Brazilian license, at the 45 degree west longitude orbital location acquired in 2012. In 2017, we determined that certain actions required to utilize the frequencies had become impractical with the passage of time and, as a result of these circumstances, we determined that the fair value of those contractual rights was de minimis and we recognized a $6.0 million impairment loss.

Property and Equipment - Schedule of Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Depreciation expense
Total depreciation expense	$ 289,183	$ 263,964	$ 228,973
Amortization of right-of-use assets	26,489
Depreciation and amortization	464,797	426,852	370,418
Interest Costs Capitalized	1,019	6,179	22,828
Satellites
Depreciation expense
Total depreciation expense	110,685	104,967	89,728
Amortization of right-of-use assets	25,755
Capital leases, income statement, amortization expense		20,269	9,962
Depreciation and amortization	$ 136,440	$ 125,236	$ 99,690

Supplemental Guarantor and Non-Guarantor Financial Information - Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue:
Total revenue	$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
Costs and Expenses:
Selling, general and administrative expenses									467,869	397,994	337,548
Research and development expenses									25,739	27,570	31,745
Depreciation and amortization									464,797	426,852	370,418
Total costs and expenses									1,739,209	1,588,854	1,438,261
Operating income (loss)	45,088	45,433	13,962	46,469	34,089	57,956	52,331	33,606	150,952	177,982	76,781
Other income (expense):
Interest income									57,730	59,104	31,952
Interest expense, net of amounts capitalized									(272,218)	(231,169)	(213,166)
Gains (losses) on investments, net									(8,464)	187	(1,574)
Equity in earnings (losses) of unconsolidated affiliates, net									(3,333)	4,874	7,027
Equity in earnings (losses) of subsidiaries, net									0	0	0
Foreign currency transaction gains (losses), net									(9,855)	(12,484)	(1,158)
Other, net									(633)	8,041	(1,030)
Total other income (expense), net									(236,773)	(171,447)	(177,949)
Income (loss) from continuing operations before income taxes									(85,821)	6,535	(101,168)
Income tax benefit (provision), net									(11,595)	(18,615)	93,766
Net income (loss)	(62,828)	(2,690)	1,609	23,032	7,349	28,920	40,693	20,381	(40,877)	97,343	297,553
Less: Net income (loss) attributable to non-controlling interests									(11,335)	1,842	1,583
Net income (loss) from continuing operations attributable to HSS	(52,852)	107	977	22,226	6,799	28,470	40,231	20,001	(29,542)	95,501	295,970
Comprehensive Income (loss) :
Net income (loss) from continuing operations									(97,416)	(12,080)	(7,402)
Net income (loss) from discontinued operations									56,539	109,423	304,955
Net income (loss)	$ (62,828)	$ (2,690)	$ 1,609	$ 23,032	$ 7,349	$ 28,920	$ 40,693	$ 20,381	(40,877)	97,343	297,553
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									1,182	(31,938)	7,196
Unrealized gains (losses) on available-for-sale securities									1,817	(665)	(2,280)
Other									(114)	41	92
Realized gains on available-for-sale securities									(419)	(212)	0
Foreign currency translation realized on impairment of long lived assets											(3,298)
Equity in other comprehensive income (loss) of subsidiaries, net									0	0	0
Total other comprehensive income (loss), net of tax									2,466	(32,774)	8,306
Comprehensive income (loss)									(38,411)	64,569	305,859
Less: Comprehensive income (loss) attributable to non-controlling interests									(8,007)	453	1,992
Comprehensive income (loss) attributable to HSS									(30,404)	64,116	303,867
Eliminations
Revenue:
Total revenue									(86,411)	(83,629)	(75,546)
Costs and Expenses:
Selling, general and administrative expenses									(2,451)	(2,170)	(2,736)
Research and development expenses									0	0	0
Depreciation and amortization									0	0	0
Total costs and expenses									(86,411)	(83,629)	(75,546)
Operating income (loss)									0	0	0
Other income (expense):
Interest income									(3,850)	(3,661)	(95,172)
Interest expense, net of amounts capitalized									3,850	3,661	95,172
Gains (losses) on investments, net									0	0	0
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Equity in earnings (losses) of subsidiaries, net									60,211	(190,880)	(436,460)
Foreign currency transaction gains (losses), net									0	0	0
Other, net									0	0	0
Total other income (expense), net									60,211	(190,880)	(436,460)
Income (loss) from continuing operations before income taxes									60,211	(190,880)	(436,460)
Income tax benefit (provision), net									0	0	0
Net income (loss)									60,211	(190,880)	(436,460)
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) from continuing operations attributable to HSS									60,211	(190,880)	(436,460)
Comprehensive Income (loss) :
Net income (loss) from continuing operations									60,211	(190,880)	(436,460)
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									60,211	(190,880)	(436,460)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									0	0	0
Unrealized gains (losses) on available-for-sale securities									0	0	0
Other									0	0	0
Realized gains on available-for-sale securities									0	0
Foreign currency translation realized on impairment of long lived assets											0
Equity in other comprehensive income (loss) of subsidiaries, net									4,520	61,016	(15,049)
Total other comprehensive income (loss), net of tax									4,520	61,016	(15,049)
Comprehensive income (loss)									64,731	(129,864)	(451,509)
Less: Comprehensive income (loss) attributable to non-controlling interests									0	0	0
Comprehensive income (loss) attributable to HSS									64,731	(129,864)	(451,509)
HSS \| Reportable Legal Entities
Revenue:
Total revenue									0	0	0
Costs and Expenses:
Selling, general and administrative expenses									6,720	0	0
Research and development expenses									0	0	0
Depreciation and amortization									0	0	0
Total costs and expenses									6,720	0	0
Operating income (loss)									(6,720)	0	0
Other income (expense):
Interest income									54,341	56,487	28,146
Interest expense, net of amounts capitalized									(190,685)	(229,481)	(229,415)
Gains (losses) on investments, net									455	0	0
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Equity in earnings (losses) of subsidiaries, net									75,047	224,405	471,602
Foreign currency transaction gains (losses), net									0	0	0
Other, net									(100)	(970)	0
Total other income (expense), net									(60,942)	50,441	270,333
Income (loss) from continuing operations before income taxes									(67,662)	50,441	270,333
Income tax benefit (provision), net									38,120	45,060	25,637
Net income (loss)									(29,542)	95,501	295,970
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) from continuing operations attributable to HSS									(29,542)	95,501	295,970
Comprehensive Income (loss) :
Net income (loss) from continuing operations									(29,542)	95,501	295,970
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									(29,542)	95,501	295,970
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									0	0	0
Unrealized gains (losses) on available-for-sale securities									1,817	(665)	(273)
Other									0	0	0
Realized gains on available-for-sale securities									(419)	(212)
Foreign currency translation realized on impairment of long lived assets											0
Equity in other comprehensive income (loss) of subsidiaries, net									(2,260)	(30,508)	8,170
Total other comprehensive income (loss), net of tax									(862)	(31,385)	7,897
Comprehensive income (loss)									(30,404)	64,116	303,867
Less: Comprehensive income (loss) attributable to non-controlling interests									0	0	0
Comprehensive income (loss) attributable to HSS									(30,404)	64,116	303,867
Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									1,701,451	1,588,455	1,382,787
Costs and Expenses:
Selling, general and administrative expenses									375,309	345,221	293,767
Research and development expenses									25,082	27,570	31,745
Depreciation and amortization									391,464	374,297	332,103
Total costs and expenses									1,480,769	1,395,330	1,277,480
Operating income (loss)									220,682	193,125	105,307
Other income (expense):
Interest income									4,441	3,806	96,992
Interest expense, net of amounts capitalized									(7,832)	(866)	(80,543)
Gains (losses) on investments, net									(8,919)	187	(1,574)
Equity in earnings (losses) of unconsolidated affiliates, net									(3,333)	4,874	7,027
Equity in earnings (losses) of subsidiaries, net									(135,258)	(33,525)	(35,142)
Foreign currency transaction gains (losses), net									(344)	(104)	(85)
Other, net									(351)	9,259	(871)
Total other income (expense), net									(151,596)	(16,369)	(14,196)
Income (loss) from continuing operations before income taxes									69,086	176,756	91,111
Income tax benefit (provision), net									(50,242)	(62,230)	75,956
Net income (loss)									75,383	223,949	472,022
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) from continuing operations attributable to HSS									75,383	223,949	472,022
Comprehensive Income (loss) :
Net income (loss) from continuing operations									18,844	114,526	167,067
Net income (loss) from discontinued operations									56,539	109,423	304,955
Net income (loss)									75,383	223,949	472,022
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									0	0	0
Unrealized gains (losses) on available-for-sale securities									0	0	(2,007)
Other									0	0	0
Realized gains on available-for-sale securities									0	0
Foreign currency translation realized on impairment of long lived assets											(3,298)
Equity in other comprehensive income (loss) of subsidiaries, net									(2,260)	(30,508)	6,879
Total other comprehensive income (loss), net of tax									(2,260)	(30,508)	8,170
Comprehensive income (loss)									73,123	193,441	480,192
Less: Comprehensive income (loss) attributable to non-controlling interests									0	0	0
Comprehensive income (loss) attributable to HSS									73,123	193,441	480,192
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									275,121	262,010	207,801
Costs and Expenses:
Selling, general and administrative expenses									88,291	54,943	46,517
Research and development expenses									657	0	0
Depreciation and amortization									73,333	52,555	38,315
Total costs and expenses									338,131	277,153	236,327
Operating income (loss)									(63,010)	(15,143)	(28,526)
Other income (expense):
Interest income									2,798	2,472	1,986
Interest expense, net of amounts capitalized									(77,551)	(4,483)	1,620
Gains (losses) on investments, net									0	0	0
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Equity in earnings (losses) of subsidiaries, net									0	0	0
Foreign currency transaction gains (losses), net									(9,511)	(12,380)	(1,073)
Other, net									(182)	(248)	(159)
Total other income (expense), net									(84,446)	(14,639)	2,374
Income (loss) from continuing operations before income taxes									(147,456)	(29,782)	(26,152)
Income tax benefit (provision), net									527	(1,445)	(7,827)
Net income (loss)									(146,929)	(31,227)	(33,979)
Less: Net income (loss) attributable to non-controlling interests									(11,335)	1,842	1,583
Net income (loss) from continuing operations attributable to HSS									(135,594)	(33,069)	(35,562)
Comprehensive Income (loss) :
Net income (loss) from continuing operations									(146,929)	(31,227)	(33,979)
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									(146,929)	(31,227)	(33,979)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments									1,182	(31,938)	7,196
Unrealized gains (losses) on available-for-sale securities									0	0	0
Other									(114)	41	92
Realized gains on available-for-sale securities									0	0
Foreign currency translation realized on impairment of long lived assets											0
Equity in other comprehensive income (loss) of subsidiaries, net									0	0	0
Total other comprehensive income (loss), net of tax									1,068	(31,897)	7,288
Comprehensive income (loss)									(145,861)	(63,124)	(26,691)
Less: Comprehensive income (loss) attributable to non-controlling interests									(8,007)	453	1,992
Comprehensive income (loss) attributable to HSS									(137,854)	(63,577)	(28,683)
Services and other revenue
Revenue:
Total revenue									1,623,458	1,561,426	1,275,553
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									555,701	559,838	497,111
Services and other revenue \| Eliminations
Revenue:
Total revenue									(36,458)	(37,906)	(32,220)
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									(34,006)	(35,736)	(29,632)
Services and other revenue \| HSS \| Reportable Legal Entities
Revenue:
Total revenue									0	0	0
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									0	0	0
Services and other revenue \| Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									1,417,659	1,366,459	1,127,177
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									438,214	447,622	395,566
Services and other revenue \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									242,257	232,873	180,596
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									151,493	147,952	131,177
Total equipment revenue
Revenue:
Total revenue									266,703	205,410	239,489
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									225,103	176,600	195,439
Total equipment revenue \| Eliminations
Revenue:
Total revenue									(49,953)	(45,723)	(43,326)
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									(49,954)	(45,723)	(43,178)
Total equipment revenue \| HSS \| Reportable Legal Entities
Revenue:
Total revenue									0	0	0
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									0	0	0
Total equipment revenue \| Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									283,792	221,996	255,610
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									250,700	200,620	218,299
Total equipment revenue \| Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									32,864	29,137	27,205
Costs and Expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									$ 24,357	$ 21,703	$ 20,318

Related Party Transactions - Agreements (Details) - USD ($) $ in Thousands			1 Months Ended															12 Months Ended
	Feb. 27, 2017	Feb. 01, 2017	Feb. 28, 2022	Feb. 28, 2019	Dec. 31, 2017	Aug. 31, 2017	Jun. 30, 2017	May 31, 2017	Mar. 31, 2017	Jul. 31, 2016	Aug. 31, 2015	Oct. 31, 2012	May 31, 2012	Jan. 31, 2010	Dec. 31, 2009	Sep. 30, 2009	Nov. 30, 2008	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 28, 2017	Mar. 31, 2012
Related party transactions
Stock-based compensation																				$ 349,337
Contribution of noncash net assets pursuant to Share Exchange Agreement (Note 1)																		$ 0	$ 0	219,662
Transfer of launch contracts from (to) EchoStar																		0	0	145,114
Revenue from related parties																		40,014	60,926	96,750
Hughes Broadband Distribution Agreement
Related party transactions
Agreement term												5 years
Required minimum notice for termination of agreement												180 days
Automatic renewal period												1 year
EchoStar
Related party transactions
Expense recorded for services provided																		$ 2,100	16,200	22,200
EchoStar Mobile Limited
Related party transactions
Interest rate on converted receivables loan																		5.00%
Revenue from related parties																		$ 19,500	19,200	2,700
Dish Mexico
Related party transactions
Revenue from related parties																			23,300	23,300
DISH Network
Related party transactions
Trade accounts receivable - DISH Network																		$ 8,876	13,550
DISH Network \| Satellite and Tracking Stock Transaction \| Hughes Retail Preferred Tracking Stock \| Hughes Retail Group
Related party transactions
Percentage of economic interest in the Hughes Retail Group	80.00%
DISH Network \| DBSD North America Agreement
Related party transactions
Minimum required notice period for termination of agreement by related party				21 days
Required minimum notice for termination of agreement					120 days
Ownership interest acquired by related party (as a percent)																						100.00%
DISH Network \| Hughes Equipment And Service Agreement
Related party transactions
Agreement term				5 years
Minimum required notice period for termination of agreement by related party				365 days
Required minimum notice for termination of agreement				180 days
Automatic renewal period				1 year
DISH Network \| EchoStar 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
Required minimum notice period for termination of agreement by the reporting entity						180 days
Agreement term											4 years
Term of renewal option						3 years
DISH Network \| Collocation and Antenna Space Agreements \| Minimum
Related party transactions
Renewal notice required by reporting entity						90 days
DISH Network \| Collocation and Antenna Space Agreements \| Maximum
Related party transactions
Renewal notice required by reporting entity						120 days
DISH Network \| Hughes Broadband Master Services Agreement
Related party transactions
Agreement term									5 years
Required minimum notice for termination of agreement									90 days
Automatic renewal period																		1 year
Cost of sales - services and other (exclusive of depreciation and amortization)																		$ 17,100	33,200	29,300
DISH Network \| Ciel \| 103 Spectrum Development Agreement
Related party transactions
Agreement term													10 years
DISH Network \| Subsequent Event \| DBSD North America Agreement
Related party transactions
Agreement term			5 years
Minimum required notice period for termination of agreement by related party			180 days
Telesat \| TeleSat Transponder Agreement
Related party transactions
Agreement term																15 years
Related-party advances \| Minimum \| One-year LIBOR
Related party transactions
Annual rates																		1.00%
Related-party advances \| Maximum \| One-year LIBOR
Related party transactions
Annual rates																		3.00%
Construction Management Services \| EOC
Related party transactions
Related party costs																		$ 1,500	$ 1,100	400
Related Party Transactions, Lessee, Operating Lease, Real Estate \| DISH Network \| American Fork Occupancy License Agreement
Related party transactions
Agreement term						5 years
Related Party Transactions, Lessor, Operating Lease, Real Estate \| EchoStar \| Cheyenne Lease Agreement
Related party transactions
Required minimum notice period for termination of agreement after lease extension																		30 days
EchoStar XIX \| EchoStar
Related party transactions
Contribution of noncash net assets pursuant to Share Exchange Agreement (Note 1)		$ 514,000
Deferred tax liabilities, deferred expense		165,000
EchoStar XXIII \| Other noncurrent assets \| EOC
Related party transactions
Transfer of launch contracts from (to) EchoStar									$ (62,000)
EchoStar XVI \| DISH Network \| Satellite Capacity Lease Agreement
Related party transactions
Agreement term										1 year					10 years
Renewal option, reduction										1 year
EchoStar XVI \| DISH Network \| Satellite Services Agreement
Related party transactions
Agreement term								5 years
Additional term of renewal option																		5 years
QuetzSat-1 \| S E S Latin America \| Satellite Services Agreement
Related party transactions
Agreement term																	10 years
Additional Paid-In Capital
Related party transactions
Stock-based compensation																				$ 349,337
Additional Paid-In Capital \| EchoStar XIX \| EchoStar
Related party transactions
Stock-based compensation		$ 349,000
Additional Paid-In Capital \| EchoStar XXI \| Other noncurrent assets \| EOC
Related party transactions
Transfer of launch contracts from (to) EchoStar							$ 83,000
EchoStar Technologies segment \| DISH Network \| Share Exchange Agreement
Related party transactions
Ownership interest acquired by related party (as a percent)					100.00%															100.00%	100.00%
Scenario, Forecast \| DISH Network \| DBSD North America Agreement
Related party transactions
Automatic renewal period			5 years

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 15,773,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	598,456,000
Additional Paid-in Capital [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	1,754,561,000
Noncontrolling Interest [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 14,822,000

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Summary of contractual obligations

The following table summarizes our contractual obligations from our continuing operations as of December 31, 2019:



	Payments Due in the Year Ending December 31,
	Total		2020		2021		2022		2023		2024		Thereafter

Long-term debt	$	2,400,000	$	—	$	900,000	$	—	$	—	$	—	$	1,500,000
Finance lease obligations	1,212		629		487		96		—		—		—
Interest on long-term debt	726,377		157,688		123,375		89,063		89,063		89,063		178,125
Satellite-related obligations	256,869		124,334		24,078		11,365		11,241		11,969		73,882
Operating lease obligations	151,682		19,907		17,594		15,379		14,369		13,286		71,147
Total	$	3,536,140	$	302,558	$	1,065,534	$	115,903	$	114,673	$	114,318	$	1,823,154

Regulatory Authorizations - Schedule of Estimated Future Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cost
Additions	$ 7,900
Accumulated Amortization
Weighted average useful life		14 years
Total
Carrying Amount		$ 29,321	$ 43,952
Balance at the end of the period		29,321	43,952
Indefinite lived
Balance at the beginning of the period		400,043	400,043	$ 406,043
Impairment		0		(6,000)
Additions		(43)
Currency translation adjustment		0
Balance at the end of the period		400,000	400,043	400,043
Total
Balance at the beginning of the period		400,043	400,043	406,043
Impairment		(161)		(6,000)
Additions		12,790
Currency translation adjustment		(309)
Balance at the end of the period		412,363	400,043	400,043
Use Rights
Cost
Balance at the beginning of the period		0	0	0
Impairment		0		0
Additions		12,833
Currency translation adjustment		(309)
Balance at the end of the period		12,524	0	0
Accumulated Amortization
Balance at beginning of the period		0	0	0
Impairment		(161)		0
Currency translation adjustment		0
Balance at end of the period		161	0	0
Total
Carrying Amount		12,363	0	0	$ 0
Impairment		(161)		0
Additions		12,833
Currency translation adjustment		(309)
Balance at the end of the period		$ 12,363	$ 0	$ 0

Long-Term Debt and Finance Lease Obligations - Schedule of Debt and Finance Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt
Subtotal	$ 2,389,168	$ 3,304,079
Capital lease obligations	1,051	1,705
Total debt and capital lease obligations	2,390,219	3,305,784
Less: Current portion	(486)	(919,582)
Long-term debt and finance lease obligations, net of current portion	2,389,733	2,386,202
Fair Value	2,622,994	3,259,816
7 5/8% Senior Unsecured Notes due 2021
Debt
Carrying Amount		900,000
Less: Unamortized debt issuance costs
Debt
Less: Unamortized debt issuance costs	$ (10,832)	(16,757)
Senior Secured Notes: \| 6 1/2% Senior Secured Notes due 2019
Debt
Interest rate	6.50%
Effective Interest Rate	6.959%
Carrying Amount	$ 0	920,836
Fair Value	0	932,696
Amount of debt repurchased	$ 11,500	69,200
Senior Secured Notes: \| 5 1/4% Senior Secured Notes due 2026
Debt
Interest rate	5.25%
Effective Interest Rate	5.32%
Carrying Amount	$ 750,000	750,000
Fair Value	825,308	695,865
Senior Secured Notes: \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Carrying Amount	$ 750,000	750,000
Senior Unsecured Notes: \| 7 5/8% Senior Unsecured Notes due 2021
Debt
Interest rate	7.625%
Effective Interest Rate	8.062%
Carrying Amount	$ 900,000	900,000
Fair Value	$ 963,783	934,902
Senior Unsecured Notes: \| 6 5/8% Senior Unsecured Notes due 2026
Debt
Interest rate	6.625%
Effective Interest Rate	6.688%
Carrying Amount	$ 750,000	750,000
Fair Value	$ 833,903	$ 696,353

Business Combination

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Business Combinations

BUSINESS COMBINATIONS

In November 2019, we consummated the Yahsat Brazil JV Transaction. The combined business provides broadband internet services and enterprise solutions in Brazil using the Telesat T19V satellite, the Eutelsat 65W satellite and Yahsat’s Al Yah 3 satellite. The results of operations related to the business we acquired in the Yahsat Brazil JV Transaction have been included in these Consolidated Financial Statements from the date of acquisition. For the year ended December 31, 2019, we incurred $1.6 million of costs associated with the closing of the Yahsat Brazil JV Transaction.

All assets and liabilities acquired from Yahsat in the Yahsat Brazil JV Transaction have been recorded at fair value. The following table summarizes the preliminary allocations of purchase price:



	Amounts

Assets:
Cash and cash equivalents	$	7,858
Other current assets	7,106
Property and equipment	88,358
Regulatory authorization	4,498
Goodwill	2,128
Other long-term assets	1,502
Total assets	$	111,450

Liabilities:
Accounts payable and accrued liabilities	$	6,516
Other current liabilities	2,159
Total liabilities	$	8,675

Total purchase price ⁽¹⁾	$	102,775

(1) Based on the value determined for the equity ownership interest issued by our Brazilian subsidiary as consideration for the business acquired by us in the Yahsat Brazil JV Transaction.

The preliminary valuation of assets we acquired and liabilities we assumed in the Yahsat Brazil JV Transaction were derived using primarily unobservable Level 3 inputs, which require significant management judgment and estimation, and resulted in identifiable assets as follows:



	Amounts

Satellite payload	$	50,738
Regulatory authorization	4,498
Total	$	55,236

The satellite payload asset and regulatory authorization were valued using an income approach and will be being amortized over seven and 11 years, respectively.

We recognized goodwill in connection with the Yahsat Brazil JV Transaction of $2.1 million, including a currency translation adjustment of $0.7 million. The goodwill is attributable to expected synergies, the projected long-term business growth in current and new markets and an assembled workforce. This goodwill has been allocated entirely to our Hughes segment.

Regulatory Authorizations (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets gross, additions	$ 7,900
Useful life	11 years
Finite-lived Intangible Assets Acquired	$ 4,500
Contractual rights to utilize certain frequencies		$ 400,000	$ 400,043	$ 400,043	$ 406,043
Impairment of long-lived assets		$ 0	$ 0	6,000
Weighted average useful life		14 years
Licensing Agreements
Finite-Lived Intangible Assets [Line Items]
Useful life	15 years
Contractual Rights
Finite-Lived Intangible Assets [Line Items]
Contractual rights to utilize certain frequencies					$ 6,000
Impairment of long-lived assets				$ 6,000

Property and Equipment - Narrative (Details) $ in Millions	12 Months Ended
Property and Equipment - Narrative (Details) $ in Millions	Dec. 31, 2019 USD ($) satellite mi	Dec. 31, 2018 USD ($)
Property and equipment
Finance lease accumulated amortization \| $	$ 57.3
Satellites
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	8
Number of satellites utilized under capital lease	3
Satellites in geosynchronous orbit length above equator \| mi	22,300
Finance lease accumulated amortization \| $	$ 56.4
Capital lease accumulated amortization \| $		$ 31.5
Satellites - owned
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	5
BSS Transaction \| Satellites - owned
Property and equipment
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	6
BSS Transaction \| Satellites, Leased
Property and equipment
Number of satellites utilized under capital lease	2
Level 2
Property and equipment
Obligations, fair value disclosure \| $	$ 57.0	$ 57.9

Long-Term Debt and Finance Lease Obligations

12 Months Ended

Dec. 31, 2019

Debt and Lease Obligation [Abstract]

Long-Term Debt and Finance Lease Obligations

LONG-TERM DEBT AND FINANCE LEASE OBLIGATIONS

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



	Effective Interest Rate	As of December 31,
		2019					2018
		Carrying Amount			Fair Value		Carrying Amount			Fair Value

Senior Secured Notes:
6 1/2% Senior Secured Notes due 2019	6.959%	$	—		$	—	$	920,836		$	932,696
5 1/4% Senior Secured Notes due 2026	5.320%	750,000			825,308		750,000			695,865
Senior Unsecured Notes:
7 5/8% Senior Unsecured Notes due 2021	8.062%	900,000			963,783		900,000			934,902
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000			833,903		750,000			696,353
Less: Unamortized debt issuance costs		(10,832		)	—		(16,757		)	—
Subtotal		2,389,168			$	2,622,994	3,304,079			$	3,259,816
Finance lease obligations		1,051					1,705
Total debt and finance lease obligations		2,390,219					3,305,784
Less: Current portion		(486		)			(919,582		)
Long-term debt and finance lease obligations, net of current portion		$	2,389,733				$	2,386,202

2019 Senior Secured Notes and 2021 Senior Unsecured Notes

On June 1, 2011, we issued $1.1 billion aggregate principal amount of 6 1/2% Senior Secured Notes due 2019 (the “2019 Senior Secured Notes”) at an issue price of 100.0%, pursuant to a Secured Indenture dated June 1, 2011. During the years ended December 31, 2019 and 2018, we repurchased $11.5 million and $69.2 million, respectively, of the 2019 Senior Secured Notes in the open market and recorded losses on the repurchase of $0.1 million and $1.0 million, respectively. The 2019 Senior Secured Notes matured on June 15, 2019.

On June 1, 2011, we also issued $900.0 million aggregate principal amount of 7 5/8% Senior Unsecured Notes due 2021 (the “2021 Senior Unsecured Notes,”) at an issue price of 100.0%, pursuant to an Unsecured Indenture dated June 1, 2011 (the “2011 Indenture”). The 2021 Senior Unsecured Notes mature on June 15, 2021. Interest accrues at an annual rate of 7 5/8% and is payable semi-annually in cash, in arrears on June 15 and December 15 of each year.

2026 Senior Secured Notes and 2026 Senior Unsecured Notes

On July 27, 2016, we issued $750.0 million aggregate principal amount of 5 1/4% Senior Secured Notes due 2026 (the “2026 Senior Secured Notes”) at an issue price of 100.0%, pursuant to an indenture dated July 27, 2016 (the “2016 Secured Indenture”) and $750.0 million aggregate principal amount of 6 5/8% Senior Unsecured Notes due 2026 (the “2026 Senior Unsecured Notes” and, together with the 2021 Senior Unsecured Notes, the “Unsecured Notes”) at an issue price of 100.0%, pursuant to an indenture dated July 27, 2016 (together with the 2011 Indenture and the 2016 Secured Indenture, the “Indentures”). The 2021 Senior Unsecured Notes, the 2026 Senior Secured Notes and the 2026 Senior Unsecured Notes are referred to collectively as the “Notes” and individually as a series of the Notes. The 2026 Senior Secured Notes and the 2026 Senior Unsecured Notes (collectively, the “2026 Notes”) mature on August 1, 2026. Interest on the 2026 Senior Secured Notes accrue at an annual rate of 5 1/4% and interest on the 2026 Senior Unsecured Notes accrues at an annual rate of 6 5/8%. Interest on the 2026 Senior Secured Notes is payable semi-annually in cash, in arrears, on February 1 and August 1 of each year.

Additional Information Relating to the Notes

Each series of the Notes is redeemable, in whole or in part, at any time at a redemption price equal to 100.0% of the principal amount thereof plus a “make-whole” premium, as defined in the applicable Indenture, together with accrued and unpaid interest, if any, to the date of redemption. We may also redeem up to 10.0% of the outstanding 2026 Senior Notes per year prior to August 1, 2020 at a redemption price equal to 103.0% of the principal amount thereof plus accrued and unpaid interest as of the date of redemption.

The 2026 Senior Secured Notes are:


•	our secured obligations;


•	secured by security interests in substantially all of our and certain of our subsidiaries’ existing and future tangible and intangible assets of on a first priority basis, subject to certain exceptions;


•	effectively junior to our obligations that are secured by assets that are not part of the collateral that secures the 2026 Senior Secured Notes, in each case, to the extent of the value of the collateral securing such obligations;


•	effectively senior to our existing and future unsecured obligations to the extent of the value of the collateral securing the 2026 Senior Secured Notes, after giving effect to permitted liens as provided in the 2016 Secured Indenture;


•	senior in right of payment to all of our existing and future obligations that are expressly subordinated to the 2026 Senior Secured Notes;


•	structurally junior to any existing and future obligations of any of our subsidiaries that do not guarantee the 2026 Senior Secured Notes; and


•	unconditionally guaranteed, jointly and severally, on a general senior secured basis by certain of our subsidiaries, which guarantees rank equally with all of the guarantors’ existing and future unsubordinated indebtedness and effectively senior to such guarantors’ existing and future obligations to the extent of the value of the assets securing the 2026 Senior Secured Notes.

The Unsecured Notes are:


•	our unsecured senior obligations;


•	ranked equally with all existing and future unsubordinated indebtedness (including as between the 2021 Senior Unsecured Notes and the 2026 Senior Unsecured Notes) and effectively junior to any secured indebtedness up to the value of the assets securing such indebtedness;


•	effectively junior to our obligations that are secured to the extent of the value of the collateral securing such obligations;


•	senior in right of payment to all our existing and future obligations that are expressly subordinated to the respective Unsecured Notes;


•	structurally junior to any existing and future obligations of any of our subsidiaries that do not guarantee the respective Unsecured Notes; and


•	unconditionally guaranteed, jointly and severally, on a general senior secured basis by certain of our subsidiaries, which guarantees rank equally with all of the guarantors’ existing and future unsubordinated indebtedness, and effectively junior to any secured indebtedness of the guarantors up to the value of the assets securing such indebtedness.

Subject to certain exceptions, the Indentures contain restrictive covenants that, among other things, impose limitations on our ability and, in certain instances, the ability of certain of our subsidiaries to:


•	incur additional debt;


•	pay dividends or make distributions on our or their capital stock or repurchase our or their capital stock;


•	make certain investments;


•	create liens or enter into sale and leaseback transactions;


•	enter into transactions with affiliates;


•	merge or consolidate with another company;


•	transfer and sell assets; and


•	allow to exist certain restrictions on our or their ability to pay dividends, make distributions, make other payments, or transfer assets.

In the event of a Change of Control, as defined in the respective Indentures, we would be required to make an offer to repurchase all or any part of a holder’s Notes at a purchase price equal to 101.0% of the aggregate principal amount thereof, together with accrued and unpaid interest to the date of repurchase.

The Indentures provide for customary events of default for each series of the Notes, including, among other things, non-payment, breach of the covenants in the applicable Indentures, payment defaults or acceleration of other indebtedness, a failure to pay certain judgments and certain events of bankruptcy, insolvency and reorganization. If any event of default occurs and is continuing with respect to any series of the Notes, the trustee or the holders of at least 25.0% in principal amount of the then outstanding Notes of such series may declare all the Notes of such series to be due and payable immediately, together with any accrued and unpaid interest.

Debt Issuance Costs

For the years ended December 31, 2019, 2018 and 2017, we amortized $5.9 million, $7.9 million and $7.4 million respectively, of debt issuance costs incurred for all debt issuances, which are included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations.

Other Intangible Assets - Future Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Estimated future amortization of the entity's intangible assets
2020	$ 942
2021	942
2022	942
2023	942
2024	942
Thereafter	7,653
Carrying Amount	29,321	$ 43,952
Total
Estimated future amortization of the entity's intangible assets
2020	10,981
2021	4,356
2022	1,485
2023	1,485
2024	1,485
Thereafter	9,529
Carrying Amount	$ 29,321	$ 43,952	$ 58,582	$ 80,734

Other Comprehensive Income (Loss) and Related Tax Effects

12 Months Ended

Dec. 31, 2019

Equity [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 income (loss) by component were as follows:



	Cumulative Foreign Currency Translation Adjustments			Unrealized Gain (Loss) On Available-For-Sale Securities			Other			Accumulated Other Comprehensive Income (Loss)

Balance, December 31, 2017	$	(52,251	)	$	(648	)	$	77		$	(52,822	)
Cumulative effect of accounting changes	—			433			—			433
Balance, January 1, 2018	(52,251		)	(215		)	77			(52,389		)
Other comprehensive income (loss) before reclassifications	(30,549		)	(665		)	41			(31,173		)
Amounts reclassified to net income (loss)	—			(212		)	—			(212		)
Other comprehensive income (loss)	(30,549		)	(877		)	41			(31,385		)
Balance, December 31, 2018	(82,800		)	(1,092		)	118			(83,774		)
Other comprehensive income (loss) before reclassifications	(2,146		)	1,817			(114		)	(443		)
Amounts reclassified to net income (loss)	—			(419		)	—			(419		)
Other comprehensive income (loss)	(2,146		)	1,398			(114		)	(862		)
Balance, December 31, 2019	$	(84,946	)	$	306		$	4		$	(84,636	)

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

Marketable Investment Securities - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investment [Line Items]
Debt securities with contractual maturities of one year or less	$ 652,600
Debt securities with contractual maturities exceeding one year	0
Other-than-temporary impairment loss on available-for-sale securities			$ 3,300
Proceeds from sale of available for sale debt securities	311,800	$ 50,000	8,900
Realized gain (loss) from available for sale securities	400	200	0
Equity securities	241	1,073
Equity securities, FV-NI, realized gain (loss)	$ 800	$ (800)
Equity Securities
Investment [Line Items]
Equity securities current			1,100
Equity trading securities			1,500
Unrealized loss on available for sale securities			$ 400

Related Party Transactions - Tax Sharing and Patent Cross-License Agreements (Details) - DISH Network - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 28, 2017
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)		$ 17.1	$ 33.2	$ 29.3
EchoStar Technologies segment \| Share Exchange Agreement
Related party transactions
Ownership interest acquired by related party (as a percent)				100.00%	100.00%

Organization and Business Activities (Details)	1 Months Ended	12 Months Ended
Organization and Business Activities (Details)	May 31, 2019 $ / shares shares	Dec. 31, 2019 segment $ / shares	Dec. 31, 2018 $ / shares	Dec. 31, 2017	Feb. 28, 2017
Hughes Retail Preferred Tracking Stock
Number of business segments \| segment		2
Common stock, par value (in dollars per share)		$ 0.01	$ 0.01
EchoStar Technologies segment \| DISH Network \| Share Exchange Agreement
Hughes Retail Preferred Tracking Stock
Ownership interest acquired by related party (as a percent)				100.00%	100.00%
Common Stock \| BSS Corp.
Hughes Retail Preferred Tracking Stock
Common stock, par value (in dollars per share)	$ 0.001
Class A common stock \| DISH Network
Hughes Retail Preferred Tracking Stock
Common stock, par value (in dollars per share)	$ 0.001
Entity shares issued per acquiree share (in shares) \| shares	0.23523769

Marketable Investment Securities (Tables)

12 Months Ended

Dec. 31, 2019

Investments [Abstract]

Schedule of marketable investment securities

Our marketable investment securities portfolio consists of the following debt and equity instruments:



	As of December 31,
	2019		2018

Marketable investment securities:
Debt securities:
Corporate bonds	$	411,706	$	1,234,017
Other debt securities	240,888		374,106
Total debt securities	652,594		1,608,123
Equity securities	241		1,073
Total marketable investment securities	$	652,835	$	1,609,196

Schedule of unrealized gains (losses) on marketable investment securities

The following table is a summary of our available-for-sale debt securities:



	Amortized		Unrealized					Estimated
	Cost		Gains		Losses			Fair Value

As of December 31, 2019
Corporate bonds	$	411,312	$	395	$	(1	)	$	411,706
Other debt securities	240,887		1		—			240,888
Total available-for-sale debt securities	$	652,199	$	396	$	(1	)	$	652,594
As of December 31, 2018
Corporate bonds	$	1,235,110	$	230	$	(1,323	)	$	1,234,017
Other debt securities	374,106		—		—			374,106
Total available-for-sale debt securities	$	1,609,216	$	230	$	(1,323	)	$	1,608,123

Schedule of fair value measurements



	As of December 31,
	2019						2018
	Level 1		Level 2		Total		Level 1		Level 2		Total

Debt securities:
Corporate bonds	$	—	$	411,706	$	411,706	$	—	$	1,234,017	$	1,234,017
Other debt securities	—		240,888		240,888		—		374,106		374,106
Total debt securities	—		652,594		652,594		—		1,608,123		1,608,123
Equity securities	241		—		241		1,073		—		1,073
Total marketable investment securities	$	241	$	652,594	$	652,835	$	1,073	$	1,608,123	$	1,609,196

Segment Reporting - Geographic Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Geographic Information
Long-lived assets	$ 2,806,218	$ 2,870,079
North America
Geographic Information
Long-lived assets	2,419,750	2,585,421
Central and South America
Geographic Information
Long-lived assets	310,172	192,860
All other
Geographic Information
Long-lived assets	$ 76,296	$ 91,798

Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Schedule of Contract with Customer, Asset and Liability

The following is a summary for our contract balances:



	As of
	December 31, 2019			December 31, 2018

Trade accounts receivable and contract assets, net:
Sales and services	$	152,632		$	154,415
Leasing	4,016			7,990
Total trade accounts receivable	156,648			162,405
Contract assets	63,649			55,295
Allowance for doubtful accounts	(23,777		)	(16,604		)
Total trade accounts receivable and contract assets, net	$	196,520		$	201,096

Contract liabilities:
Current	$	101,060		$	72,249
Non-current	10,572			10,133
Total contract liabilities	$	111,632		$	82,382

Schedule of Allowance for Doubtful Accounts Activity

A summary of our allowance for doubtful accounts activity is as follows:



	Balance at Beginning of Year		Bad Debt Expense		Deductions			Balance at End of Year

For the years ended:
December 31, 2019	$	16,604	$	30,027	$	(22,854	)	$	23,777
December 31, 2018	12,027		24,984		(20,407		)	16,604
December 31, 2017	12,752		9,551		(10,276		)	12,027

Schedule of Disaggregation of Revenue

The following is our revenue from customer contracts disaggregated by primary geographic market and by segment:



	Hughes		ESS		Corporate and Other		Consolidated Total

For the year ended December 31, 2019
North America	$	1,527,823	$	16,257	$	2,143	$	1,546,223
South and Central America	125,458		—		—		125,458
All other	199,461		—		19,019		218,480
Total revenue	$	1,852,742	$	16,257	$	21,162	$	1,890,161

For the year ended December 31, 2018
North America	$	1,444,628	$	27,231	$	4,555	$	1,476,414
South and Central America	101,632		—		—		101,632
All other	170,268		—		18,522		188,790
Total revenue	$	1,716,528	$	27,231	$	23,077	$	1,766,836

For the year ended December 31, 2017
North America	$	1,204,750	$	30,417	$	4,030	$	1,239,197
South and Central America	90,000		—		—		90,000
All other	183,168		—		2,677		185,845
Total revenue	$	1,477,918	$	30,417	$	6,707	$	1,515,042

The following is our revenue disaggregated by the nature of products and services and by segment:



	Hughes		ESS		Corporate and Other		Consolidated Total

For the year ended December 31, 2019
Services and other revenue:
Services	$	1,535,966	$	10,464	$	878	$	1,547,308
Lease revenue	50,073		5,793		20,284		76,150
Total services and other revenue	1,586,039		16,257		21,162		1,623,458
Equipment revenue:
Equipment	115,052		—		—		115,052
Design, development and construction services	145,646		—		—		145,646
Lease revenue	6,005		—		—		6,005
Total equipment revenue	266,703		—		—		266,703
Total revenue	$	1,852,742	$	16,257	$	21,162	$	1,890,161

For the year ended December 31, 2018
Services and other revenue:
Services	$	1,313,059	$	21,044	$	1,351	$	1,335,454
Lease revenue	198,059		6,187		21,726		225,972
Total services and other revenue	1,511,118		27,231		23,077		1,561,426
Equipment revenue:
Equipment	119,657		—		—		119,657
Design, development and construction services	85,753		—		—		85,753
Total equipment revenue	205,410		—		—		205,410
Total revenue	$	1,716,528	$	27,231	$	23,077	$	1,766,836

Schedule of Operating Lease Revenue

The following is our lease revenue by type of lease:



	For the year ended December 31, 2019

Sales-type lease revenue:
Revenue at lease commencement	$	6,005
Interest income	784
Total sales-type lease revenue	6,789
Operating lease revenue	75,366
Total lease revenue	$	82,155

Schedule of Sales-type Lease Revenue

The following is our lease revenue by type of lease:



	For the year ended December 31, 2019

Sales-type lease revenue:
Revenue at lease commencement	$	6,005
Interest income	784
Total sales-type lease revenue	6,789
Operating lease revenue	75,366
Total lease revenue	$	82,155

Schedule of Operating Lease Payments to be Received

The following table presents future operating lease payments to be received as of December 31, 2019:



	Amounts

Year ending December 31,
2020	$	36,560
2021	33,545
2022	31,666
2023	30,551
2024	28,444
After 2024	123,844
Total lease payments	$	284,610

Schedule of Property and Equipment Subject to Operating Leases

Property and equipment, net and Depreciation and amortization included the following amounts for assets subject to operating leases:



	As of December 31, 2019							For the year ended December 31, 2019
	Cost		Accumulated Depreciation			Net		Depreciation Expense

Customer premises equipment	$	1,458,298	$	(1,074,968	)	$	383,330	$	197,870
Satellites	104,620		(31,360		)	73,260		7,495
Total	$	1,562,918	$	(1,106,328	)	$	456,590	$	205,365

Related Party Transactions - Echostar (Details) - USD ($) $ in Thousands		1 Months Ended		12 Months Ended
	Feb. 01, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions
Transfer of launch contracts from (to) EchoStar				$ 0	$ 0	$ 145,114
Contribution of EchoStar XIX satellite, net of deferred tax						349,337
Contribution of noncash net assets pursuant to Share Exchange Agreement (Note 1)				0	0	219,662
Revenue from related parties				$ 40,014	60,926	96,750
EchoStar Mobile Limited
Related party transactions
Interest rate on converted receivables loan				5.00%
Revenue from related parties				$ 19,500	19,200	2,700
EOC \| Construction Management Services
Related party transactions
Related party costs				1,500	1,100	400
EchoStar
Related party transactions
Expense recorded for services provided				$ 2,100	$ 16,200	22,200
Cheyenne Lease Agreement \| EchoStar \| Related Party Transactions, Lessor, Operating Lease, Real Estate
Related party transactions
Required minimum notice period for termination of agreement after lease extension				30 days
Related-party advances \| One-year LIBOR \| Minimum
Related party transactions
Annual rates				1.00%
Related-party advances \| One-year LIBOR \| Maximum
Related party transactions
Annual rates				3.00%
Additional Paid-In Capital
Related party transactions
Contribution of EchoStar XIX satellite, net of deferred tax						$ 349,337
EchoStar XIX \| EchoStar
Related party transactions
Contribution of noncash net assets pursuant to Share Exchange Agreement (Note 1)	$ 514,000
Deferred tax liabilities, deferred expense	165,000
EchoStar XIX \| Additional Paid-In Capital \| EchoStar
Related party transactions
Contribution of EchoStar XIX satellite, net of deferred tax	$ 349,000
Other noncurrent assets \| EchoStar XXIII \| EOC
Related party transactions
Transfer of launch contracts from (to) EchoStar			$ (62,000)
Other noncurrent assets \| EchoStar XXI \| Additional Paid-In Capital \| EOC
Related party transactions
Transfer of launch contracts from (to) EchoStar		$ 83,000

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property and equipment
Total other property and equipment	$ 2,299,525	$ 2,041,507
Accumulated depreciation	(1,569,465)	(1,329,526)
Other property and equipment, net	730,060	711,981
Land
Property and equipment
Total other property and equipment	13,328	13,366
Buildings and improvements
Property and equipment
Total other property and equipment	73,692	114,153
Furniture, fixtures, equipment and other
Property and equipment
Total other property and equipment	783,727	725,924
Customer rental equipment
Property and equipment
Total other property and equipment	1,377,914	1,159,977
Construction in progress
Property and equipment
Total other property and equipment	$ 50,864	$ 28,087
Maximum \| Buildings and improvements
Property and equipment
Depreciable Life (In Years)	40 years
Maximum \| Furniture, fixtures, equipment and other
Property and equipment
Depreciable Life (In Years)	12 years
Maximum \| Customer rental equipment
Property and equipment
Depreciable Life (In Years)	4 years
Minimum \| Buildings and improvements
Property and equipment
Depreciable Life (In Years)	1 year
Minimum \| Furniture, fixtures, equipment and other
Property and equipment
Depreciable Life (In Years)	1 year
Minimum \| Customer rental equipment
Property and equipment
Depreciable Life (In Years)	2 years

Segment Reporting - Revenue, Capital Expenditures, and EBITDA (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2019 USD ($) segment	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Segment Reporting [Abstract]
Number of business segments \| segment									2
Segment Reporting
Total revenue	$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
EBITDA									604,799	603,610	448,881
Capital expenditures									308,781	313,366	396,528
Interest income									57,730	59,104	31,952
Interest expense, net of amounts capitalized									(272,218)	(231,169)	(213,166)
Depreciation and amortization									(464,797)	(426,852)	(370,418)
Less: Net income (loss) attributable to non-controlling interests									(11,335)	1,842	1,583
Income (loss) from continuing operations before income taxes									(85,821)	6,535	(101,168)
Hughes
Segment Reporting
Total revenue									1,852,742	1,716,169	1,476,131
ESS
Segment Reporting
Total revenue									15,131	27,009	30,405
Corporate and Other
Segment Reporting
Total revenue									22,288	23,658	8,506
Operating segments \| Hughes
Segment Reporting
Total revenue									1,852,742	1,716,528	1,477,918
EBITDA									625,660	601,319	475,222
Capital expenditures									308,781	390,108	376,502
Operating segments \| ESS
Segment Reporting
Total revenue									16,257	27,231	30,417
EBITDA									6,994	17,764	16,074
Capital expenditures									0	(76,757)	20,026
Corporate and Other
Segment Reporting
Total revenue									21,162	23,077	6,707
Corporate and Other \| Corporate and Other
Segment Reporting
Total revenue									21,162	23,077	6,707
EBITDA									(27,855)	(15,473)	(42,415)
Capital expenditures									0	15	0
Intersegment revenue \| Hughes
Segment Reporting
Total revenue									0	359	1,787
Intersegment revenue \| ESS
Segment Reporting
Total revenue									1,126	222	12
Intersegment revenue \| Corporate and Other
Segment Reporting
Total revenue									$ (1,126)	$ (581)	$ (1,799)

Commitments and Contingencies - Schedule of Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies
Total	$ 3,536,140
2020	302,558
2021	1,065,534
2022	115,903
2023	114,673
2024	114,318
Thereafter	1,823,154
Satellite related expenses	53,200	$ 74,800	$ 91,600
Long-term debt
Commitments and Contingencies
Total	2,400,000
2020	0
2021	900,000
2022	0
2023	0
2024	0
Thereafter	1,500,000
Capital lease obligations
Commitments and Contingencies
Total	1,212
2020	629
2021	487
2022	96
2023	0
2024	0
Thereafter	0
Interest on long-term debt and capital lease obligations
Commitments and Contingencies
Total	726,377
2020	157,688
2021	123,375
2022	89,063
2023	89,063
2024	89,063
Thereafter	178,125
Satellite-related obligations
Commitments and Contingencies
Total	256,869
2020	124,334
2021	24,078
2022	11,365
2023	11,241
2024	11,969
Thereafter	73,882
Operating lease obligations
Commitments and Contingencies
Total	151,682
2020	19,907
2021	17,594
2022	15,379
2023	14,369
2024	13,286
Thereafter	$ 71,147

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

Our property and equipment,net consisted of the following:



	As of December 31,
	2019		2018

Property and equipment, net:
Satellites, net	$	1,127,521	$	1,209,930
Other property and equipment, net	730,060		711,981
Total property and equipment, net	$	1,857,581	$	1,921,911

Satellites, net consisted of the following:



	Depreciable Life (In Years)	As of December 31,
	Depreciable Life (In Years)	2019			2018

Satellites, net:
Satellites - owned	7 to 15	$	1,516,006		$	1,459,955
Satellites - acquired under finance leases	10 to 15	381,162			385,592
Total satellites		1,897,168			1,845,547
Accumulated depreciation		(769,647		)	(635,617		)
Total satellites, net		$	1,127,521		$	1,209,930

Depreciation and amortization expense and capitalized interest associated with our satellites consisted of the following:



	For the years ended December 31,
	2019		2018		2017

Depreciation and amortization expense:
Satellites - owned	$	110,685	$	104,967	$	89,728
Satellites acquired under finance leases	25,755		20,269		9,962
Total depreciation and amortization expense	$	136,440	$	125,236	$	99,690

Capitalized interest	$	1,019	$	6,179	$	22,828



	Depreciable Life (In Years)	As of December 31,
	Depreciable Life (In Years)	2019			2018

Other property and equipment, net:
Land	—	$	13,328		$	13,366
Buildings and improvements	1 to 40	73,692			114,153
Furniture, fixtures, equipment and other	1 to 12	783,727			725,924
Customer premises equipment	2 to 4	1,377,914			1,159,977
Construction in progress		50,864			28,087
Total other property and equipment		2,299,525			2,041,507
Accumulated depreciation		(1,569,465		)	(1,329,526		)
Other property and equipment, net		$	730,060		$	711,981

Schedule of satellites



Satellite	Segment	Launch Date	Nominal Degree Orbital Location (Longitude)	Depreciable Life (In Years)

Owned:
SPACEWAY 3 ⁽¹⁾	Hughes	August 2007	95 W	10
EchoStar XVII	Hughes	July 2012	107 W	15
EchoStar XIX	Hughes	December 2016	97.1 W	15
Al Yah 3 ⁽²⁾	Hughes	January 2018	20 W	7
EchoStar IX ⁽³⁾	ESS	August 2003	121 W	12

Finance leases:
Eutelsat 65 West A	Hughes	March 2016	65 W	15
Telesat T19V	Hughes	July 2018	63 W	15
EchoStar 105/SES-11	ESS	October 2017	105 W	15

(1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the Hughes Acquisition.

(2) Upon consummation of our joint venture with Yahsat in Brazil in November 2019, we acquired the Brazilian Ka-band payload on this satellite. Depreciable life represents the remaining useful life as of November 2019.

(3) We own the Ka-band and Ku-band payloads on this satellite.

Schedule of depreciation expense



	For the years ended December 31,
	2019		2018		2017

Other property and equipment depreciation expense:
Buildings and improvements	$	4,409	$	9,715	$	15,249
Furniture, fixtures, equipment and other	89,868		79,500		67,162
Customer premises equipment	194,906		174,749		146,562
Total depreciation expense	$	289,183	$	263,964	$	228,973

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2019	Feb. 10, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	333-179121
Entity Registrant Name	Hughes Satellite Systems Corporation
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	45-0897865
Entity Address, Address Line One	100 Inverness Terrace East,
Entity Address, City or Town	Englewood,
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112-5308
City Area Code	(303)
Local Phone Number	706-4000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		1,078
Documents Incorporated by Reference	None
Entity Central Index Key	0001533758
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY

Supplemental Financial Information

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Financial Information

SUPPLEMENTAL FINANCIAL INFORMATION

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:



	For the years ended December 31,
	2019		2018		2017

Cost of sales - equipment	$	24,495	$	23,422	$	27,899
Research and development expenses	25,739		27,570		31,745

Advertising Costs

We incurred advertising expense of $88.2 million, $75.8 million and $64.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.

Other Current Assets, Other Non-Current Assets, Net and Accrued Expenses and Other Current Liabilities

Other current assets, Other non-current assets, net and Accrued expenses and other current liabilities consist of the following:



	As of December 31,
	2019		2018

Other current assets:
Trade accounts receivable - DISH Network	$	8,876	$	13,550
Inventory	79,474		75,379
Prepaids and deposits	59,193		45,198
Other	22,217		18,539
Total other current assets	$	169,760	$	152,666

Other non-current assets, net:
Restricted cash	$	887	$	796
Deferred tax assets, net	7,215		3,581
Capitalized software, net	101,786		96,760
Contract acquisition costs, net	96,723		104,013
Contract fulfillment costs, net	3,010		3,240
Other	22,556		28,059
Total other non-current assets, net	$	232,177	$	236,449

Accrued expenses and other current liabilities:
Trade accounts payable - DISH Network	$	502	$	752
Accrued interest	32,184		45,131
Accrued compensation	42,846		42,796
Accrued taxes	18,493		7,609
Operating lease obligation	14,112		—
Other	138,662		61,366
Total accrued expenses and other current liabilities	$	246,799	$	157,654

Capitalized Software Costs

As of December 31, 2019 and 2018, the net carrying amount of externally marketed software was $101.8 million and $96.8 million, respectively, of which $38.8 million and $28.8 million, respectively, was under development and not yet placed in service. We capitalized costs related to the development of externally marketed software of $29.3 million, $31.6 million and $31.3 million and recorded related amortization expense of $24.3 million, $23.0 million and $19.5 million for the years ended December 31, 2019, 2018 and 2017, respectively. The weighted average useful life of our externally marketed software was three years as of December 31, 2019.



	For the years ended December 31,
	2019		2018		2017

Cash and cash equivalents, including restricted amounts, beginning of period:
Cash and cash equivalents	$	847,823	$	1,822,561	$	2,070,964
Restricted cash	796		793		723
Total cash and cash equivalents, included restricted amounts, beginning of period	$	848,619	$	1,823,354	$	2,071,687

Cash and cash equivalents, including restricted amounts, end of period:
Cash and cash equivalents	$	1,139,435	$	847,823	$	1,822,561
Restricted cash	887		796		793
Total cash and cash equivalents, included restricted amounts, end of period	$	1,140,322	$	848,619	$	1,823,354

Non-cash Investing and Financing Activities

The following table presents the non-cash investing and financing activities:



	For the years ended December 31,
	2019		2018		2017

Property and equipment financed under finance lease obligations	$	349	$	364	$	8,484
Increase (decrease) in capital expenditures included in accounts payable, net	1,625		1,566		(2,522		)
Capitalized in-orbit incentive obligations	—		—		31,000
Non-cash net assets exchanged for HSS Tracking Stock (Note 5)	—		—		190,221
Non-cash net assets exchanged for BSS Transaction (Note 5)	332,699		—		—
Non-cash net assets received in exchange for a 20% ownership interest in our existing Brazilian subsidiary	94,918		—		—
Contribution from EchoStar in our existing Brazilian subsidiary	9,606		—		—
Transfer of launch service contracts from (to) EchoStar	—		—		(145,114		)
Contribution of non-cash net assets pursuant to Share Exchange Agreement (Note 1)	—		—		219,662
Contribution of EchoStar XIX satellite	—		—		514,448

Other Investments (Notes)

12 Months Ended

Dec. 31, 2019

Equity Method Investments and Joint Ventures [Abstract]

Other Investments

OTHER INVESTMENTS

Our Other investments, net consisted of the following:



	As of December 31,
	2019		2018

Other investments, net:
Equity method investments	$	102,689	$	110,931
Other equity investments	7,351		15,438
Total other investments, net	$	110,040	$	126,369

Equity Method Investments

Deluxe/EchoStar LLC

We own 50% of 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 recognized revenue from Deluxe for transponder services and the sale of broadband equipment of $4.4 million, $4.4 million and $4.9 million for the years ended December 31, 2019, 2018 and 2017, respectively. As of December 31, 2019 and 2018, we had trade accounts receivable from Deluxe of $0.6 million and $0.8 million, respectively.

Broadband Connectivity Solutions

In August 2018, we entered into an agreement with Yahsat to establish a new entity, BCS, to provide commercial Ka-band satellite broadband services across Africa, the Middle East and southwest Asia operating over Yahsat's Al Yah 2 and Al Yah 3 Ka-band satellites. The transaction was consummated in December 2018 when we invested $100.0 million in cash in exchange for a 20% interest in BCS. Under the terms of the agreement, we may also acquire, for further cash investments, additional ownership interests in BCS in the future provided certain conditions are met. We supply network operations and management services and equipment to BCS. We recognized revenue from BCS for such services and equipment of $9.0 million and $0.7 million for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019 and 2018, we had $5.2 million and $3.4 million, respectively, of trade accounts receivable from BCS.

During the fourth quarter ended December 31, 2019, we began recognizing equity in earnings of certain of our equity method investments on a three-month lag so for the year ended December 31, 2019, we have nine months of activity recorded in these Consolidated Financial Statements. The impact of the change was immaterial to these Consolidated Financial Statements.

As of December 31, 2019, our aggregate investment in our equity method investees exceeded our proportionate share of the net assets of the investees by $19.0 million. This difference is attributable to goodwill recorded at acquisition.

We recorded cash distributions from our investments of $2.7 million, $10.0 million and $19.0 million, respectively, for the years ended December 31, 2019, 2018 and 2017. These cash distributions were determined to be a return on investment and reported in Net cash flows from operating activities in the Consolidated Statements of Cash Flows. Additionally, we recorded an additional dividend from our investments of $2.3 million for the year ended December 31, 2019 that was considered a return of investment and reported in Net cash flows from investing activities in the Consolidated Statements of Cash Flows. There were no returns of investment during the years ended December 31, 2018 and 2017.

Supplemental Financial Information - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Property and equipment financed under capital lease obligations	$ 349	$ 364	$ 8,484
Increase (decrease) in capital expenditures included in accounts payable, net	1,625	1,566	(2,522)
Capitalized in-orbit incentive obligations	0	0	31,000
Noncash net assets exchanged for HSS Tracking Stock (Note 1)	0	0	190,221
Noncash or Part Noncash Divestiture, Amount of Consideration Received	94,918	0	0
Contribution from EchoStar in our existing Brazilian subsidiary	9,606	0	0
Transfer of launch service contracts from (to) EchoStar	0	0	(145,114)
Contribution of noncash net assets pursuant to Share Exchange Agreement (Note 1)	0	0	219,662
Contribution of EchoStar XIX satellite	0	0	514,448
Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Noncash or Part Noncash Divestiture, Amount of Consideration Received	$ 332,699	$ 0	$ 0

Marketable Investment Securities - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair value of marketable securities
Debt securities	$ 652,594	$ 1,608,123
Equity securities	241	1,073
Total marketable investment securities	652,835	1,609,196
Corporate bonds
Fair value of marketable securities
Debt securities	411,706	1,234,017
Other
Fair value of marketable securities
Debt securities	240,888	374,106
Level 1
Fair value of marketable securities
Debt securities	0	0
Equity securities	241	1,073
Total marketable investment securities	241	1,073
Level 1 \| Corporate bonds
Fair value of marketable securities
Debt securities	0	0
Level 1 \| Other
Fair value of marketable securities
Debt securities	0	0
Level 2
Fair value of marketable securities
Debt securities	652,594	1,608,123
Equity securities	0	0
Total marketable investment securities	652,594	1,608,123
Level 2 \| Corporate bonds
Fair value of marketable securities
Debt securities	411,706	1,234,017
Level 2 \| Other
Fair value of marketable securities
Debt securities	$ 240,888	$ 374,106

Commitments and Contingencies - Contingencies (Details) $ in Millions					1 Months Ended	12 Months Ended
	Mar. 30, 2018 USD ($)	Feb. 13, 2018 claim	Aug. 07, 2017 USD ($)	Feb. 14, 2017 patent	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2018 USD ($)
License Fee Dispute
Loss Contingencies [Line Items]
Written assessments						$ 28.4
Realtime Data LLC
Loss Contingencies [Line Items]
Patents allegedly infringed \| patent				4
Pending claims validity challenged \| claim		1
Hughes Network Systems \| License Fee Dispute
Loss Contingencies [Line Items]
Loss contingency accrual					$ 80.2	80.2		$ 1.3
Hughes Network Systems \| Elbit
Loss Contingencies [Line Items]
Estimated litigation liability							$ 33.7
Awarded to other party					33.0
Subsidiaries \| Hughes Network Systems \| Elbit
Loss Contingencies [Line Items]
Damages awarded value			$ 21.1
Attorney's fees sought	$ 13.9
Penalties \| License Fee Dispute
Loss Contingencies [Line Items]
Written assessments						4.1
Penalties \| Hughes Network Systems \| License Fee Dispute
Loss Contingencies [Line Items]
Loss contingency accrual					4.1	4.1
Interest and Interest on Penalties \| License Fee Dispute
Loss Contingencies [Line Items]
Written assessments						20.3
Interest and Interest on Penalties \| Hughes Network Systems \| License Fee Dispute
Loss Contingencies [Line Items]
Loss contingency accrual					72.1	72.1
Additional License Fee \| License Fee Dispute
Loss Contingencies [Line Items]
Written assessments						4.0
Additional License Fee \| Hughes Network Systems \| License Fee Dispute
Loss Contingencies [Line Items]
Loss contingency accrual					$ 4.0	$ 4.0

Supplemental Financial Information - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash and Cash Equivalents	$ 887	$ 796	$ 793	$ 723
Capitalized software, net	101,786	96,760
Contract Acquisition Costs
Contract acquisition costs	96,723	104,013
Capitalized contract cost amortization	96,100	83,000
Contract Fulfillment Costs
Contract acquisition costs	3,010	3,240
Other noncurrent assets
Capitalized software, net	101,800	96,800
Capitalized software development costs for software sold to customers	38,800	28,800
Capitalized computer software costs	29,300	31,600	31,300
Capitalized computer software, amortization	24,300	23,000	19,500
Selling, general and administrative expenses
Advertising expense	$ 88,200	$ 75,800	$ 64,200
Software and Software Development Costs \| Weighted Average
Software useful life	3 years

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred Stock, shares issued (in shares)	0	0
Preferred Stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, shares issued (in shares)	1,078	1,078
Common stock, shares outstanding (in shares)	1,078	1,078

Supplemental Financial Information - Reconciliation of Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 1,139,435	$ 847,823	$ 1,822,561	$ 2,070,964
Restricted Cash and Cash Equivalents	887	796	793	723
Total cash and cash equivalents, included restricted amounts, beginning of period	$ 1,140,322	$ 848,619	$ 1,823,354	$ 2,071,687

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ (40,877)	$ 97,343	$ 297,553
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization	550,723	551,416	496,798
Impairment of long-lived assets	0	0	6,000
Losses (gains) on investments, net	8,464	(184)	1,574
Equity in losses (earnings) of unconsolidated affiliates, net	3,333	(4,791)	(7,027)
Foreign currency transaction losses (gains), net	9,855	12,484	1,158
Deferred tax provision (benefit), net	14,703	43,698	(268,071)
Stock-based compensation	5,436	5,435	5,117
Amortization of debt issuance costs	5,912	7,923	7,378
Dividends received from unconsolidated affiliates	2,716	10,000	19,000
Proceeds from sale of trading securities	0	0	8,922
Increase (Decrease) in Operating Capital [Abstract]
Trade accounts receivable and contract assets, net	8,398	(17,840)	(12,459)
Advances to and from affiliates, net	(36,662)	7,276	12,176
Other current assets	(44,752)	13,429	(51,994)
Trade accounts payable	13,510	6,258	(4,826)
Contract liabilities	26,411	7,832	5,970
Accrued expenses and other current liabilities	93,117	9,007	7,731
Changes in non-current assets and non-current liabilities, net	13,557	(2,680)	(30,831)
Other, net	(240)	(3,903)	2,860
Net cash flows from operating activities	633,604	742,703	497,029
Cash flows from investing activities:
Purchases of marketable investment securities	(709,350)	(2,063,042)	(535,476)
Sales and maturities of marketable investment securities	1,665,269	909,996	259,263
Investment in subsidiaries	7,851	(100,991)	0
Dividend received from unconsolidated affiliate	2,284	0	0
Expenditures for property and equipment	(309,291)	(391,065)	(401,538)
Refunds and other receipts related to property and equipment	0	77,524	4,311
Expenditures for externally marketed software	(29,310)	(31,639)	(31,331)
Purchases of regulatory authorizations	(7,850)	0	0
Payment for EchoStar XXI launch services	0	(7,125)	0
Net cash flows from investing activities	619,603	(1,606,342)	(704,771)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(920,923)	(70,173)
Repayment of other long-term debt and finance lease obligations	(29,347)	(41,019)	(37,063)
Payment of in-orbit incentive obligations	(4,430)	(4,796)	(5,850)
Capital contribution from EchoStar	0	7,125
Purchase of non-controlling interest	(7,313)	0	0
Other, net	1,172	0	1,036
Net cash flows from financing activities	(960,841)	(108,863)	(41,877)
Effect of exchange rates on cash and cash equivalents	(663)	(2,233)	1,286
Net increase (decrease) in cash and cash equivalents	291,703	(974,735)	(248,333)
Cash and cash equivalents, including restricted amounts, beginning of period	848,619	1,823,354	2,071,687
Cash and cash equivalents, including restricted amounts, end of period	1,140,322	848,619	1,823,354
Supplemental disclosure of cash flow information:
Cash paid for interest (including capitalized interest)	216,025	250,576	236,232
Cash paid for income taxes	3,094	4,837	3,574
Eliminations
Cash flows from operating activities:
Net income (loss)	60,211	(190,880)	(436,460)
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Impairment of long-lived assets			0
Foreign currency transaction losses (gains), net	0	0	0
Increase (Decrease) in Operating Capital [Abstract]
Net cash flows from operating activities	0	0	0
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Investment in subsidiaries	0	0	122,000
Dividend received from unconsolidated affiliate	0
Expenditures for property and equipment	0	0	0
Refunds and other receipts related to property and equipment		0	0
Expenditures for externally marketed software	0	0
Purchases of regulatory authorizations	0
Payment for EchoStar XXI launch services		0
Net cash flows from investing activities	(232,338)	(255,129)	122,000
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	0	0
Repayment of other long-term debt and finance lease obligations	0	0	0
Payment of in-orbit incentive obligations	0	0
Capital contribution from EchoStar		0
Purchase of non-controlling interest	0
Other, net	0		0
Net cash flows from financing activities	232,338	255,129	(122,000)
Net increase (decrease) in cash and cash equivalents	0	0	0
Reportable Legal Entities \| HSS
Cash flows from operating activities:
Net income (loss)	(29,542)	95,501	295,970
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Impairment of long-lived assets			0
Foreign currency transaction losses (gains), net	0	0	0
Increase (Decrease) in Operating Capital [Abstract]
Net cash flows from operating activities	(56,235)	(64,735)	89,956
Cash flows from investing activities:
Purchases of marketable investment securities	(709,350)	(2,063,042)	(535,476)
Sales and maturities of marketable investment securities	1,665,269	909,996	259,263
Investment in subsidiaries	0	0	(59,000)
Dividend received from unconsolidated affiliate	0
Expenditures for property and equipment	0	0	0
Refunds and other receipts related to property and equipment		0	0
Expenditures for externally marketed software	0	0
Purchases of regulatory authorizations	0
Payment for EchoStar XXI launch services		0
Net cash flows from investing activities	1,263,343	(847,377)	(335,213)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(920,923)	(70,173)
Repayment of other long-term debt and finance lease obligations	0	0	0
Payment of in-orbit incentive obligations	0	0
Capital contribution from EchoStar		7,125
Purchase of non-controlling interest	0
Other, net	0		186
Net cash flows from financing activities	(920,923)	(63,048)	186
Net increase (decrease) in cash and cash equivalents	286,185	(975,160)	(245,071)
Reportable Legal Entities \| Guarantor Subsidiaries
Cash flows from operating activities:
Net income (loss)	75,383	223,949	472,022
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Impairment of long-lived assets			6,000
Foreign currency transaction losses (gains), net	344	104	85
Increase (Decrease) in Operating Capital [Abstract]
Net cash flows from operating activities	644,827	760,353	397,712
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Investment in subsidiaries	(7)	(100,991)	(63,000)
Dividend received from unconsolidated affiliate	2,284
Expenditures for property and equipment	(215,000)	(304,376)	(340,197)
Refunds and other receipts related to property and equipment		77,524	4,311
Expenditures for externally marketed software	(29,310)	(31,639)
Purchases of regulatory authorizations	0
Payment for EchoStar XXI launch services		0
Net cash flows from investing activities	(317,119)	(410,022)	(430,217)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	0	0
Repayment of other long-term debt and finance lease obligations	(27,203)	(35,886)	(32,177)
Payment of in-orbit incentive obligations	(4,430)	(4,796)
Capital contribution from EchoStar		0
Purchase of non-controlling interest	(2,666)
Other, net	0		0
Net cash flows from financing activities	(341,723)	(346,351)	20,973
Net increase (decrease) in cash and cash equivalents	(14,015)	3,980	(11,532)
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Cash flows from operating activities:
Net income (loss)	(146,929)	(31,227)	(33,979)
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Impairment of long-lived assets			0
Foreign currency transaction losses (gains), net	9,511	12,380	1,073
Increase (Decrease) in Operating Capital [Abstract]
Net cash flows from operating activities	45,012	47,085	9,361
Cash flows from investing activities:
Purchases of marketable investment securities	0	0	0
Sales and maturities of marketable investment securities	0	0	0
Investment in subsidiaries	7,858	0	0
Dividend received from unconsolidated affiliate	0
Expenditures for property and equipment	(94,291)	(86,689)	(61,341)
Refunds and other receipts related to property and equipment		0	0
Expenditures for externally marketed software	0	0
Purchases of regulatory authorizations	(7,850)
Payment for EchoStar XXI launch services		(7,125)
Net cash flows from investing activities	(94,283)	(93,814)	(61,341)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	0	0
Repayment of other long-term debt and finance lease obligations	(2,144)	(5,133)	(4,886)
Payment of in-orbit incentive obligations	0	0
Capital contribution from EchoStar		0
Purchase of non-controlling interest	(4,647)
Other, net	1,172		850
Net cash flows from financing activities	69,467	45,407	58,964
Net increase (decrease) in cash and cash equivalents	$ 19,533	$ (3,555)	$ 8,270

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

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Schedule of reclassifications out of accumulated other comprehensive loss

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



	Cumulative Foreign Currency Translation Adjustments			Unrealized Gain (Loss) On Available-For-Sale Securities			Other			Accumulated Other Comprehensive Income (Loss)

Balance, December 31, 2017	$	(52,251	)	$	(648	)	$	77		$	(52,822	)
Cumulative effect of accounting changes	—			433			—			433
Balance, January 1, 2018	(52,251		)	(215		)	77			(52,389		)
Other comprehensive income (loss) before reclassifications	(30,549		)	(665		)	41			(31,173		)
Amounts reclassified to net income (loss)	—			(212		)	—			(212		)
Other comprehensive income (loss)	(30,549		)	(877		)	41			(31,385		)
Balance, December 31, 2018	(82,800		)	(1,092		)	118			(83,774		)
Other comprehensive income (loss) before reclassifications	(2,146		)	1,817			(114		)	(443		)
Amounts reclassified to net income (loss)	—			(419		)	—			(419		)
Other comprehensive income (loss)	(2,146		)	1,398			(114		)	(862		)
Balance, December 31, 2019	$	(84,946	)	$	306		$	4		$	(84,636	)

Segment Reporting

12 Months Ended

Dec. 31, 2019

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 operate in two business segments, Hughes and ESS, as described in Note 1. Organization and Business Activities.

The primary measure of segment profitability that is reported regularly to our CODM is earnings before interest, taxes, depreciation and amortization and net income (loss) attributable to non-controlling interests, or EBITDA. 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.



	Hughes		ESS			Corporate and Other			Consolidated Total

For the year ended December 31, 2019
External revenue	$	1,852,742	$	15,131		$	22,288		$	1,890,161
Intersegment revenue	—		1,126			(1,126		)	—
Total revenue	$	1,852,742	$	16,257		$	21,162		$	1,890,161
EBITDA	$	625,660	$	6,994		$	(27,855	)	$	604,799
Capital expenditures	$	308,781	$	—		$	—		$	308,781

For the year ended December 31, 2018
External revenue	$	1,716,169	$	27,009		$	23,658		$	1,766,836
Intersegment revenue	359		222			(581		)	—
Total revenue	$	1,716,528	$	27,231		$	23,077		$	1,766,836
EBITDA	$	601,319	$	17,764		$	(15,473	)	$	603,610
Capital expenditures	$	390,108	$	(76,757	)	$	15		$	313,366

For the year ended December 31, 2017
External revenue	$	1,476,131	$	30,405		$	8,506		$	1,515,042
Intersegment revenue	1,787		12			(1,799		)	—
Total revenue	$	1,477,918	$	30,417		$	6,707		$	1,515,042
EBITDA	$	475,222	$	16,074		$	(42,415	)	$	448,881
Capital expenditures	$	376,502	$	20,026		$	—		$	396,528

The following table reconciles total consolidated EBITDA to reported Income (loss) from continuing operations before income taxes in the Consolidated Statements of Operations:



	For the Years Ended December 31,
	2019			2018			2017

EBITDA	$	604,799		$	603,610		$	448,881
Interest income	57,730			59,104			31,952
Interest expense, net of amounts capitalized	(272,218		)	(231,169		)	(213,166		)
Depreciation and amortization	(464,797		)	(426,852		)	(370,418		)
Net income (loss) attributable to non-controlling interests	(11,335		)	1,842			1,583
Income (loss) from continuing operations before income taxes	$	(85,821	)	$	6,535		$	(101,168	)

Geographic Information

The following table summarizes total long-lived assets attributed to the North America, South and Central America and other foreign locations:



	As of December 31,
	2019		2018

Long-lived assets:
North America	$	2,419,750	$	2,585,421
South and Central America	310,172		192,860
All other	76,296		91,798
Total long-lived assets	$	2,806,218	$	2,870,079

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Our adoption of ASC 842 resulted in the following adjustments to the Consolidated Balance Sheet effective January 1, 2019:



	Balance December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance January 1, 2019

Other current assets	$	152,666	$	(28	)	$	152,638
Operating lease right-of-use assets	—		117,006			117,006
Other non-current assets, net	236,449		(7,272		)	229,177
Total assets	6,893,172		109,706			7,002,878
Accrued expenses and other current liabilities	157,654		14,444			172,098
Operating lease liabilities	—		99,133			99,133
Other non-current liabilities	71,647		(3,871		)	67,776
Total liabilities	4,500,677		109,706			4,610,383
Total liabilities and shareholders’ equity	6,893,172		109,706			7,002,878

Our adoption of these standards impacted the referenced line items on the Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	For the year ended December 31, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
				New Revenue Standard			New Investment Standard

Statement of Operations:
Revenue:
Services and other revenue	$	1,561,426		$	2,323		$	—		$	1,563,749
Total revenue	1,766,836			2,323			—			1,769,159
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	559,838			2,738			—			562,576
Selling, general and administrative expenses	397,994			8,520			—			406,514
Total costs and expenses	1,588,854			11,258			—			1,600,112
Operating income (loss)	177,982			(8,935		)	—			169,047
Other income (expense):
Interest expense, net of amounts capitalized	(231,169		)	539			—			(230,630		)
Gains (losses) on investments, net	187			—			(800		)	(613		)
Total other income (expense), net	(171,447		)	539			(800		)	(171,708		)
Income (loss) from continuing operations before income taxes	6,535			(8,396		)	(800		)	(2,661		)
Income tax benefit (provision), net	(18,615		)	2,139			—			(16,476		)
Net income (loss) from continuing operations	(12,080		)	(6,257		)	(800		)	(19,137		)
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Net income (loss) attributable to HSS	95,501			(6,257		)	(800		)	88,444

Statement of Comprehensive Income (Loss):
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities	(665		)	—			(28		)	(693		)
Other-than-temporary impairment loss on available-for-sale securities	—			—			828			828
Total other comprehensive income (loss), net of tax	(32,774		)	—			800			(31,974		)
Comprehensive income (loss)	64,569			(6,257		)	—			58,312
Comprehensive income (loss) attributable to HSS	64,116			(6,257		)	—			57,859

Property and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Our property and equipment,net consisted of the following:



	As of December 31,
	2019		2018

Property and equipment, net:
Satellites, net	$	1,127,521	$	1,209,930
Other property and equipment, net	730,060		711,981
Total property and equipment, net	$	1,857,581	$	1,921,911

Satellites

As of December 31, 2019, our operating satellite fleet consisted of eight satellites, five of which are owned and three of which are leased. They are all in geosynchronous orbit, approximately 22,300 miles above the equator. In connection with the BSS Transaction, six of our previously owned satellites and the leases for two of our previously leased satellites were transferred to DISH Network (see Note 1. Organization and Business Activities and Note 5. Discontinued Operations).



Satellite	Segment	Launch Date	Nominal Degree Orbital Location (Longitude)	Depreciable Life (In Years)

Owned:
SPACEWAY 3 ⁽¹⁾	Hughes	August 2007	95 W	10
EchoStar XVII	Hughes	July 2012	107 W	15
EchoStar XIX	Hughes	December 2016	97.1 W	15
Al Yah 3 ⁽²⁾	Hughes	January 2018	20 W	7
EchoStar IX ⁽³⁾	ESS	August 2003	121 W	12

Finance leases:
Eutelsat 65 West A	Hughes	March 2016	65 W	15
Telesat T19V	Hughes	July 2018	63 W	15
EchoStar 105/SES-11	ESS	October 2017	105 W	15

(1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the Hughes Acquisition.

(3) We own the Ka-band and Ku-band payloads on this satellite.

Satellites, net consisted of the following:



	Depreciable Life (In Years)	As of December 31,
	Depreciable Life (In Years)	2019			2018

Satellites, net:
Satellites - owned	7 to 15	$	1,516,006		$	1,459,955
Satellites - acquired under finance leases	10 to 15	381,162			385,592
Total satellites		1,897,168			1,845,547
Accumulated depreciation		(769,647		)	(635,617		)
Total satellites, net		$	1,127,521		$	1,209,930

As of December 31, 2019 and 2018, accumulated depreciation included amounts for satellites acquired under finance leases of $56.4 million and $31.5 million, respectively.

Depreciation and amortization expense and capitalized interest associated with our satellites consisted of the following:



	For the years ended December 31,
	2019		2018		2017

Depreciation and amortization expense:
Satellites - owned	$	110,685	$	104,967	$	89,728
Satellites acquired under finance leases	25,755		20,269		9,962
Total depreciation and amortization expense	$	136,440	$	125,236	$	99,690

Capitalized interest	$	1,019	$	6,179	$	22,828

Satellite Anomalies and Impairments

We are not aware of any anomalies with respect to our owned or leased satellites or payloads that have had any significant adverse effect on their remaining useful lives, the commercial operation of the satellites or payloads or our operating results or financial position as of and for the year ended December 31, 2019.

Satellite Insurance

We generally do not carry in-orbit insurance on our satellites or payloads 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 and our joint venture agreements with Yahsat, we are required, subject to certain limitations on coverage, to maintain only for the SPACEWAY 3 satellite, the EchoStar XVII satellite and the Al Yah 3 Brazilian payload, insurance or other contractual arrangements during the commercial in-orbit service of such satellite. We were previously required to maintain similar insurance or other contractual arrangements for the EchoStar XVI satellite, which we transferred to DISH Network pursuant to the BSS Transaction. Our other satellites and payloads, either in orbit or under construction, are not covered by launch or in-orbit insurance or other contractual arrangements. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis.

Fair Value of In-Orbit Incentives

As of December 31, 2019 and 2018, the fair values of our in-orbit incentive obligations from our continuing operations, based on measurements categorized within Level 2 of the fair value hierarchy, approximated their carrying amounts of $57.0 million and $57.9 million, respectively.



	Depreciable Life (In Years)	As of December 31,
	Depreciable Life (In Years)	2019			2018

Other property and equipment, net:
Land	—	$	13,328		$	13,366
Buildings and improvements	1 to 40	73,692			114,153
Furniture, fixtures, equipment and other	1 to 12	783,727			725,924
Customer premises equipment	2 to 4	1,377,914			1,159,977
Construction in progress		50,864			28,087
Total other property and equipment		2,299,525			2,041,507
Accumulated depreciation		(1,569,465		)	(1,329,526		)
Other property and equipment, net		$	730,060		$	711,981

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



	For the years ended December 31,
	2019		2018		2017

Other property and equipment depreciation expense:
Buildings and improvements	$	4,409	$	9,715	$	15,249
Furniture, fixtures, equipment and other	89,868		79,500		67,162
Customer premises equipment	194,906		174,749		146,562
Total depreciation expense	$	289,183	$	263,964	$	228,973

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

QUARTERLY FINANCIAL DATA (UNAUDITED)

Our quarterly results of operations are summarized as follows:



	For the Three Months Ended
	December 31			September 30			June 30			March 31

Year Ended December 31, 2019
Total revenue	$	500,600		473,121			$	461,241		$	455,199
Operating income (loss)	45,088			45,433			13,962			46,469
Net income (loss)	(62,828		)	(2,690		)	1,609			23,032
Net income (loss) from continuing operations attributable to HSS	(51,658		)	(14,275		)	(19,650		)	(498		)
Net income (loss) attributable to HSS	(52,852		)	107			977			22,226

Year Ended December 31, 2018
Total revenue	$	455,113		$	457,650		$	439,667		$	414,406
Operating income (loss)	34,089			57,956			52,331			33,606
Net income (loss)	7,349			28,920			40,693			20,381
Net income (loss) from continuing operations attributable to HSS	(12,513		)	1,688			7,697			(10,794		)
Net income (loss) attributable to HSS	6,799			28,470			40,231			20,001

As the result of an immaterial adjustment recorded in the third quarter of 2019, amounts may not be comparable to amounts previously reported.

Inventory

12 Months Ended

Dec. 31, 2019

Inventory, Net [Abstract]

Inventory

INVENTORY

Inventory consists of the following:



	As of December 31,
	2019		2018

Raw materials	$	4,240	$	4,856
Work-in-process	6,979		13,901
Finished goods	68,255		56,622
Total inventory	$	79,474	$	75,379

Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The components of Income (loss) from continuing operations before income taxes in the Consolidated Statements of Operations are as follows:



	For the years ended December 31,
	2019			2018			2017

Domestic	$	68,574		$	40,385		$	(73,572	)
Foreign	(154,395		)	(33,850		)	(27,596		)
Income (loss) from continuing operations before income taxes	$	(85,821	)	$	6,535		$	(101,168	)

The components of Income tax benefit (provision), net, in the Consolidated Statements of Operations are as follows:



	For the years ended December 31,
	2019			2018			2017

Current benefit (provision), net:
Federal	$	(4,525	)	$	(914	)	$	(638	)
State	2,584			5,081			(2,753		)
Foreign	(1,415		)	(1,894		)	(2,020		)
Total current benefit (provision), net	(3,356		)	2,273			(5,411		)

Deferred benefit (provision), net:
Federal	(1,292		)	(3,460		)	108,144
State	(10,370		)	(17,656		)	(3,699		)
Foreign	3,423			228			(5,268		)
Total deferred benefit (provision), net	(8,239		)	(20,888		)	99,177
Total income tax benefit (provision), net	$	(11,595	)	$	(18,615	)	$	93,766



	For the years ended December 31,
	2019			2018			2017

Statutory rate	$	18,023		$	(1,372	)	$	35,409
State income taxes, net of federal provision (benefit)	(4,148		)	(13,642		)	(3,788		)
Permanent differences	(5,888		)	(976		)	911
Tax credits	5,137			4,935			3,239
Valuation allowance	(35,974		)	(11,583		)	(17,325		)
Enactment of Tax Cuts and Job Act of 2017	—			—			75,617
Rates different than statutory	11,182			4,051			(358		)
Other	73			(28		)	61
Total income tax benefit (provision), net	$	(11,595	)	$	(18,615	)	$	93,766

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



	As of December 31,
	2019			2018

Deferred tax assets:
Net operating losses, credit and other carryforwards	$	92,304		$	103,230
Unrealized losses on investments, net	931			6,997
Accrued expenses	20,079			21,622
Stock-based compensation	5,096			1,613
Other assets	25,952			7,707
Total deferred tax assets	144,362			141,169
Valuation allowance	(102,201		)	(49,183		)
Deferred tax assets after valuation allowance	42,161			91,986

Deferred tax liabilities:
Depreciation and amortization	(414,046		)	(443,063		)
Other liabilities	(1,216		)	(1,290		)
Total deferred tax liabilities	(415,262		)	(444,353		)
Total net deferred tax liabilities	$	(373,101	)	$	(352,367	)

Net deferred tax asset foreign jurisdiction	$	7,215		$	3,581
Net deferred tax liability domestic	(380,316		)	(355,948		)
Total net deferred tax liabilities	$	(373,101	)	$	(352,367	)

Overall, our net deferred tax assets were offset by a valuation allowance of $102.2 million and $49.2 million as of December 31, 2019 and 2018, respectively. The change in the valuation allowance primarily relates to an increase in the net operating loss carryforwards of certain foreign subsidiaries and a decrease associated with unrealized gains that are capital in nature.

Tax benefits of net operating loss and tax credit carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible carryforward period, and other circumstances. As of December 31, 2019, we had foreign net operating loss carryforwards of $228.1 million. As of December 31, 2019, we have tax credit carryforwards of $8.4 million and $2.3 million for federal and state income tax purposes, respectively. If not utilized, the federal tax credit carryforwards will begin to expire in 2024 and the state tax credit carryforwards begin to expire in 2020.

As of December 31, 2019, we had undistributed earnings attributable to foreign subsidiaries for which no provision for U.S. income taxes or foreign withholding taxes has been made because it is expected that such earnings will be reinvested outside the U.S. indefinitely. It is not practicable to determine the amount of the unrecognized deferred tax liability at this time. However, due to the one-time transition tax on the deemed repatriation of post-1986 undistributed foreign subsidiary earnings, the majority of previously unremitted earnings have now been subjected to U.S. federal income tax. As of December 31, 2019 and 2018, we had net deferred tax assets related to our foreign subsidiaries of $7.2 million and $3.6 million , respectively, which were recorded in Other non-current assets, net in the Consolidated Balance Sheets.

Accounting for the U.S. Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) was enacted in December 2017 and has significantly impacted our effective tax rate and the tax benefit calculated for the year ended December 31, 2017. For the year ended December 31, 2017, we recorded a benefit of $75.6 million to reflect the change in the value of our deferred tax assets and liabilities resulting from the change in the federal corporate tax rate from 35% to 21%. For the year ended December

31, 2018, we recorded an additional tax benefit of $0.8 million and did not record any valuation allowances on foreign tax credit carryforwards. We account for the effects, if any, of the global intangible low-taxed income provisions (“GILTI”) of the 2017 Tax Act as incurred. We did not record a tax provision related to the tax on deemed mandatory repatriation of our unrepatriated foreign earnings for the year ended December 31, 2017.

Accounting for Uncertainty in Income Taxes

In addition to filing U.S. federal income tax returns with EchoStar, we file income tax returns in all states that impose an income tax. As of December 31, 2019, we are not currently under a U.S. federal income tax examination. However, the IRS could perform tax examinations on years as early as tax year 2008. We are also subject to frequent state income tax audits and have open state examinations on years as early as 2008. We also file income tax returns in the United Kingdom, Brazil, India and a number of other foreign jurisdictions. We generally are open to income tax examination in these foreign jurisdictions for taxable years beginning in 2003. As of December 31, 2019, we are currently being audited by the Indian tax authorities for fiscal years 2003 through 2012. We have no other on-going significant income tax examinations in process in our foreign jurisdictions.

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



	For the years ended December 31,
	2019		2018			2017

Unrecognized tax benefit balance as of beginning of period:	$	7,866	$	7,950		$	7,057
Additions based on tax positions related to the current year	—		572			656
Additions based on tax positions related to prior years	—		—			237
Reductions based on tax positions related to prior years	—		(656		)	—
Balance as of end of period	$	7,866	$	7,866		$	7,950

As of December 31, 2019 and 2018, we had $7.9 million and $7.9 million, respectively, of unrecognized income tax benefits, all of which, if recognized, would affect our effective tax rate. We do not believe that the total amount of unrecognized income tax benefits will significantly increase or decrease within the next twelve months due to the lapse of statute of limitations or settlement with tax authorities.

For the years ended December 31, 2019, 2018 and 2017, our income tax provision included an insignificant amount of interest and penalties.

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue:
Total revenue	$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
Costs and expenses:
Selling, general and administrative expenses									467,869	397,994	337,548
Research and development expenses									25,739	27,570	31,745
Depreciation and amortization									464,797	426,852	370,418
Impairment of long-lived assets									0	0	6,000
Total costs and expenses									1,739,209	1,588,854	1,438,261
Operating income (loss)	45,088	45,433	13,962	46,469	34,089	57,956	52,331	33,606	150,952	177,982	76,781
Other income (expense):
Interest income									57,730	59,104	31,952
Interest expense, net of amounts capitalized									(272,218)	(231,169)	(213,166)
Gains (losses) on investments, net									(8,464)	187	(1,574)
Equity in earnings (losses) of unconsolidated affiliates, net									(3,333)	4,874	7,027
Foreign currency transaction gains (losses), net									(9,855)	(12,484)	(1,158)
Other, net									(633)	8,041	(1,030)
Total other income (expense), net									(236,773)	(171,447)	(177,949)
Income (loss) from continuing operations before income taxes									(85,821)	6,535	(101,168)
Income tax benefit (provision), net									(11,595)	(18,615)	93,766
Net income (loss) from continuing operations									(97,416)	(12,080)	(7,402)
Net income (loss) from discontinued operations									56,539	109,423	304,955
Net income (loss)	(62,828)	(2,690)	1,609	23,032	7,349	28,920	40,693	20,381	(40,877)	97,343	297,553
Less: Net income (loss) attributable to non-controlling interests									(11,335)	1,842	1,583
Net income (loss) attributable to HSS	$ (52,852)	$ 107	$ 977	$ 22,226	$ 6,799	$ 28,470	$ 40,231	$ 20,001	(29,542)	95,501	295,970
Services and other revenue
Revenue:
Total revenue									1,623,458	1,561,426	1,275,553
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									555,701	559,838	497,111
Total equipment revenue
Revenue:
Total revenue									266,703	205,410	239,489
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									225,103	176,600	195,439
Eliminations
Revenue:
Total revenue									(86,411)	(83,629)	(75,546)
Costs and expenses:
Selling, general and administrative expenses									(2,451)	(2,170)	(2,736)
Research and development expenses									0	0	0
Depreciation and amortization									0	0	0
Impairment of long-lived assets											0
Total costs and expenses									(86,411)	(83,629)	(75,546)
Operating income (loss)									0	0	0
Other income (expense):
Interest income									(3,850)	(3,661)	(95,172)
Interest expense, net of amounts capitalized									3,850	3,661	95,172
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Foreign currency transaction gains (losses), net									0	0	0
Other, net									0	0	0
Total other income (expense), net									60,211	(190,880)	(436,460)
Income (loss) from continuing operations before income taxes									60,211	(190,880)	(436,460)
Income tax benefit (provision), net									0	0	0
Net income (loss) from continuing operations									60,211	(190,880)	(436,460)
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									60,211	(190,880)	(436,460)
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) attributable to HSS									60,211	(190,880)	(436,460)
Eliminations \| Services and other revenue
Revenue:
Total revenue									(36,458)	(37,906)	(32,220)
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									(34,006)	(35,736)	(29,632)
Eliminations \| Total equipment revenue
Revenue:
Total revenue									(49,953)	(45,723)	(43,326)
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									(49,954)	(45,723)	(43,178)
HSS \| Reportable Legal Entities
Revenue:
Total revenue									0	0	0
Costs and expenses:
Selling, general and administrative expenses									6,720	0	0
Research and development expenses									0	0	0
Depreciation and amortization									0	0	0
Impairment of long-lived assets											0
Total costs and expenses									6,720	0	0
Operating income (loss)									(6,720)	0	0
Other income (expense):
Interest income									54,341	56,487	28,146
Interest expense, net of amounts capitalized									(190,685)	(229,481)	(229,415)
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Foreign currency transaction gains (losses), net									0	0	0
Other, net									(100)	(970)	0
Total other income (expense), net									(60,942)	50,441	270,333
Income (loss) from continuing operations before income taxes									(67,662)	50,441	270,333
Income tax benefit (provision), net									38,120	45,060	25,637
Net income (loss) from continuing operations									(29,542)	95,501	295,970
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									(29,542)	95,501	295,970
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) attributable to HSS									(29,542)	95,501	295,970
HSS \| Reportable Legal Entities \| Services and other revenue
Revenue:
Total revenue									0	0	0
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									0	0	0
HSS \| Reportable Legal Entities \| Total equipment revenue
Revenue:
Total revenue									0	0	0
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									0	0	0
Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									1,701,451	1,588,455	1,382,787
Costs and expenses:
Selling, general and administrative expenses									375,309	345,221	293,767
Research and development expenses									25,082	27,570	31,745
Depreciation and amortization									391,464	374,297	332,103
Impairment of long-lived assets											6,000
Total costs and expenses									1,480,769	1,395,330	1,277,480
Operating income (loss)									220,682	193,125	105,307
Other income (expense):
Interest income									4,441	3,806	96,992
Interest expense, net of amounts capitalized									(7,832)	(866)	(80,543)
Equity in earnings (losses) of unconsolidated affiliates, net									(3,333)	4,874	7,027
Foreign currency transaction gains (losses), net									(344)	(104)	(85)
Other, net									(351)	9,259	(871)
Total other income (expense), net									(151,596)	(16,369)	(14,196)
Income (loss) from continuing operations before income taxes									69,086	176,756	91,111
Income tax benefit (provision), net									(50,242)	(62,230)	75,956
Net income (loss) from continuing operations									18,844	114,526	167,067
Net income (loss) from discontinued operations									56,539	109,423	304,955
Net income (loss)									75,383	223,949	472,022
Less: Net income (loss) attributable to non-controlling interests									0	0	0
Net income (loss) attributable to HSS									75,383	223,949	472,022
Guarantor Subsidiaries \| Reportable Legal Entities \| Services and other revenue
Revenue:
Total revenue									1,417,659	1,366,459	1,127,177
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									438,214	447,622	395,566
Guarantor Subsidiaries \| Reportable Legal Entities \| Total equipment revenue
Revenue:
Total revenue									283,792	221,996	255,610
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									250,700	200,620	218,299
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Revenue:
Total revenue									275,121	262,010	207,801
Costs and expenses:
Selling, general and administrative expenses									88,291	54,943	46,517
Research and development expenses									657	0	0
Depreciation and amortization									73,333	52,555	38,315
Impairment of long-lived assets											0
Total costs and expenses									338,131	277,153	236,327
Operating income (loss)									(63,010)	(15,143)	(28,526)
Other income (expense):
Interest income									2,798	2,472	1,986
Interest expense, net of amounts capitalized									(77,551)	(4,483)	1,620
Equity in earnings (losses) of unconsolidated affiliates, net									0	0	0
Foreign currency transaction gains (losses), net									(9,511)	(12,380)	(1,073)
Other, net									(182)	(248)	(159)
Total other income (expense), net									(84,446)	(14,639)	2,374
Income (loss) from continuing operations before income taxes									(147,456)	(29,782)	(26,152)
Income tax benefit (provision), net									527	(1,445)	(7,827)
Net income (loss) from continuing operations									(146,929)	(31,227)	(33,979)
Net income (loss) from discontinued operations									0	0	0
Net income (loss)									(146,929)	(31,227)	(33,979)
Less: Net income (loss) attributable to non-controlling interests									(11,335)	1,842	1,583
Net income (loss) attributable to HSS									(135,594)	(33,069)	(35,562)
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| Services and other revenue
Revenue:
Total revenue									242,257	232,873	180,596
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									151,493	147,952	131,177
Non-Guarantor Subsidiaries \| Reportable Legal Entities \| Total equipment revenue
Revenue:
Total revenue									32,864	29,137	27,205
Costs and expenses:
Cost of sales - services and other/equipment (exclusive of deprecation and amortization)									$ 24,357	$ 21,703	$ 20,318

Revenue Recognition - Schedule of Contract with Customer, Assets and Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from External Customer [Line Items]
Trade accounts receivable	$ 156,648	$ 162,405
Contract assets	63,649	55,295
Allowance for doubtful accounts	(23,777)	(16,604)	$ (12,027)	$ (12,752)
Total trade accounts receivable and contract assets, net	196,520	201,096
Contract liabilities:
Current	101,060	72,249
Non-current	10,572	10,133
Total contract liabilities	111,632	82,382
Sales and services
Revenue from External Customer [Line Items]
Trade accounts receivable	152,632	154,415
Leasing
Revenue from External Customer [Line Items]
Trade accounts receivable	$ 4,016	$ 7,990

Supplemental Guarantor and Non-Guarantor Financial Information - Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ (62,828)	$ (2,690)	$ 1,609	$ 23,032	$ 7,349	$ 28,920	$ 40,693	$ 20,381	$ (40,877)	$ 97,343	$ 297,553
Adjustments to reconcile net income (loss) to net cash flows from operating activities									674,481	645,360	199,476
Net cash flows from operating activities									633,604	742,703	497,029
Cash flows from investing activities:
Purchases of marketable investment securities									(709,350)	(2,063,042)	(535,476)
Sales and maturities of marketable investment securities									1,665,269	909,996	259,263
Investment in subsidiaries									7,851	(100,991)	0
Dividend received from unconsolidated affiliate									2,284	0	0
Expenditures for property and equipment									(309,291)	(391,065)	(401,538)
Refunds and other receipts related to property and equipment									0	77,524	4,311
Expenditures for externally marketed software									(29,310)	(31,639)	(31,331)
Payment for EchoStar XXI launch services									0	7,125	0
Purchases of regulatory authorizations									(7,850)	0	0
Investment in subsidiaries									0	0	(31,331)
Net cash flows from investing activities									619,603	(1,606,342)	(704,771)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes									(920,923)	(70,173)
Repayment of other long-term debt and finance lease obligations									(29,347)	(41,019)	(37,063)
Payment of in-orbit incentive obligations									(4,430)	(4,796)	(5,850)
Payment of in-orbit incentive obligations											5,850
Purchase of non-controlling interest									(7,313)	0	0
Capital contribution from EchoStar									0	7,125
Other, net									1,172	0	1,036
Contribution (distributions) and advances (to) from parent, net									0	0	0
Net cash flows from financing activities									(960,841)	(108,863)	(41,877)
Effect of exchange rates on cash and cash equivalents									(663)	(2,233)	1,286
Net increase (decrease) in cash and cash equivalents									291,703	(974,735)	(248,333)
Cash and cash equivalents, including restricted amounts, beginning of period				848,619				1,823,354	848,619	1,823,354	2,071,687
Cash and cash equivalents, including restricted amounts, end of period	1,140,322				848,619				1,140,322	848,619	1,823,354
Eliminations
Cash flows from operating activities:
Net income (loss)									60,211	(190,880)	(436,460)
Adjustments to reconcile net income (loss) to net cash flows from operating activities									(60,211)	190,880	436,460
Net cash flows from operating activities									0	0	0
Cash flows from investing activities:
Purchases of marketable investment securities									0	0	0
Sales and maturities of marketable investment securities									0	0	0
Investment in subsidiaries									0	0	122,000
Dividend received from unconsolidated affiliate									0
Expenditures for property and equipment									0	0	0
Refunds and other receipts related to property and equipment										0	0
Expenditures for externally marketed software									0	0
Payment for EchoStar XXI launch services										0
Purchases of regulatory authorizations									0
Investment in subsidiaries									(232,338)	(255,129)	0
Net cash flows from investing activities									(232,338)	(255,129)	122,000
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes									0	0
Repayment of other long-term debt and finance lease obligations									0	0	0
Payment of in-orbit incentive obligations									0	0
Payment of in-orbit incentive obligations											0
Purchase of non-controlling interest									0
Capital contribution from EchoStar										0
Other, net									0		0
Contribution (distributions) and advances (to) from parent, net									232,338	255,129	(122,000)
Net cash flows from financing activities									232,338	255,129	(122,000)
Effect of exchange rates on cash and cash equivalents									0	0	0
Net increase (decrease) in cash and cash equivalents									0	0	0
Cash and cash equivalents, including restricted amounts, beginning of period				0				0	0	0	0
Cash and cash equivalents, including restricted amounts, end of period	0				0				0	0	0
HSS \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)									(29,542)	95,501	295,970
Adjustments to reconcile net income (loss) to net cash flows from operating activities									(26,693)	(160,236)	(206,014)
Net cash flows from operating activities									(56,235)	(64,735)	89,956
Cash flows from investing activities:
Purchases of marketable investment securities									(709,350)	(2,063,042)	(535,476)
Sales and maturities of marketable investment securities									1,665,269	909,996	259,263
Investment in subsidiaries									0	0	(59,000)
Dividend received from unconsolidated affiliate									0
Expenditures for property and equipment									0	0	0
Refunds and other receipts related to property and equipment										0	0
Expenditures for externally marketed software									0	0
Payment for EchoStar XXI launch services										0
Purchases of regulatory authorizations									0
Investment in subsidiaries									307,424	305,669	0
Net cash flows from investing activities									1,263,343	(847,377)	(335,213)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes									(920,923)	(70,173)
Repayment of other long-term debt and finance lease obligations									0	0	0
Payment of in-orbit incentive obligations									0	0
Payment of in-orbit incentive obligations											0
Purchase of non-controlling interest									0
Capital contribution from EchoStar										7,125
Other, net									0		186
Contribution (distributions) and advances (to) from parent, net									0	0	0
Net cash flows from financing activities									(920,923)	(63,048)	186
Effect of exchange rates on cash and cash equivalents									0	0	0
Net increase (decrease) in cash and cash equivalents									286,185	(975,160)	(245,071)
Cash and cash equivalents, including restricted amounts, beginning of period				771,718				1,746,878	771,718	1,746,878	1,991,949
Cash and cash equivalents, including restricted amounts, end of period	1,057,903				771,718				1,057,903	771,718	1,746,878
Guarantor Subsidiaries \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)									75,383	223,949	472,022
Adjustments to reconcile net income (loss) to net cash flows from operating activities									569,444	536,404	(74,310)
Net cash flows from operating activities									644,827	760,353	397,712
Cash flows from investing activities:
Purchases of marketable investment securities									0	0	0
Sales and maturities of marketable investment securities									0	0	0
Investment in subsidiaries									(7)	(100,991)	(63,000)
Dividend received from unconsolidated affiliate									2,284
Expenditures for property and equipment									(215,000)	(304,376)	(340,197)
Refunds and other receipts related to property and equipment										77,524	4,311
Expenditures for externally marketed software									(29,310)	(31,639)
Payment for EchoStar XXI launch services										0
Purchases of regulatory authorizations									0
Investment in subsidiaries									(75,086)	(50,540)	(31,331)
Net cash flows from investing activities									(317,119)	(410,022)	(430,217)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes									0	0
Repayment of other long-term debt and finance lease obligations									(27,203)	(35,886)	(32,177)
Payment of in-orbit incentive obligations									(4,430)	(4,796)
Payment of in-orbit incentive obligations											5,850
Purchase of non-controlling interest									(2,666)
Capital contribution from EchoStar										0
Other, net									0		0
Contribution (distributions) and advances (to) from parent, net									(307,424)	(305,669)	59,000
Net cash flows from financing activities									(341,723)	(346,351)	20,973
Effect of exchange rates on cash and cash equivalents									0	0	0
Net increase (decrease) in cash and cash equivalents									(14,015)	3,980	(11,532)
Cash and cash equivalents, including restricted amounts, beginning of period				46,353				42,373	46,353	42,373	53,905
Cash and cash equivalents, including restricted amounts, end of period	32,338				46,353				32,338	46,353	42,373
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Cash flows from operating activities:
Net income (loss)									(146,929)	(31,227)	(33,979)
Adjustments to reconcile net income (loss) to net cash flows from operating activities									191,941	78,312	43,340
Net cash flows from operating activities									45,012	47,085	9,361
Cash flows from investing activities:
Purchases of marketable investment securities									0	0	0
Sales and maturities of marketable investment securities									0	0	0
Investment in subsidiaries									7,858	0	0
Dividend received from unconsolidated affiliate									0
Expenditures for property and equipment									(94,291)	(86,689)	(61,341)
Refunds and other receipts related to property and equipment										0	0
Expenditures for externally marketed software									0	0
Payment for EchoStar XXI launch services										7,125
Purchases of regulatory authorizations									(7,850)
Investment in subsidiaries									0	0	0
Net cash flows from investing activities									(94,283)	(93,814)	(61,341)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes									0	0
Repayment of other long-term debt and finance lease obligations									(2,144)	(5,133)	(4,886)
Payment of in-orbit incentive obligations									0	0
Payment of in-orbit incentive obligations											0
Purchase of non-controlling interest									(4,647)
Capital contribution from EchoStar										0
Other, net									1,172		850
Contribution (distributions) and advances (to) from parent, net									75,086	50,540	63,000
Net cash flows from financing activities									69,467	45,407	58,964
Effect of exchange rates on cash and cash equivalents									(663)	(2,233)	1,286
Net increase (decrease) in cash and cash equivalents									19,533	(3,555)	8,270
Cash and cash equivalents, including restricted amounts, beginning of period				$ 30,548				$ 34,103	30,548	34,103	25,833
Cash and cash equivalents, including restricted amounts, end of period	$ 50,081				$ 30,548				$ 50,081	$ 30,548	$ 34,103

Marketable Investment Securities - Unrealized Gains (Losses) on Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Security
Estimated Fair Value	$ 652,594	$ 1,608,123
Corporate bonds
Debt Security
Amortized Cost	411,312	1,235,110
Unrealized Gains	395	230
Unrealized Losses	(1)	(1,323)
Estimated Fair Value	411,706	1,234,017
Other
Debt Security
Amortized Cost	240,887	374,106
Unrealized Gains	1	0
Unrealized Losses	0	0
Estimated Fair Value	240,888	374,106
Total available-for-sale debt securities
Debt Security
Amortized Cost	652,199	1,609,216
Unrealized Gains	396	230
Unrealized Losses	(1)	(1,323)
Estimated Fair Value	$ 652,594	$ 1,608,123

Business Combination - Schedule of Recognized Identified Assets and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Nov. 30, 2019	Dec. 31, 2018
Assets:
Goodwill	$ 506,953		$ 504,173
Yahsat
Assets:
Cash and cash equivalents		$ 7,858
Other current assets		7,106
Property and equipment		88,358
Goodwill		2,128
Other long-term assets		1,502
Total assets		111,450
Liabilities:
Accounts payable and accrued liabilities		6,516
Other current liabilities		2,159
Total liabilities		8,675
Total purchase price		102,775
Use Rights \| Yahsat
Assets:
Regulatory authorization		$ 4,498

Other Intangible Assets (Notes)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

OTHER INTANGIBLE ASSETS

Our other intangible assets consisted of the following:



	Customer Relationships			Patents			Trademarks and Licenses			Total

Cost:
As of December 31, 2016	$	270,300		$	51,417		$	29,700		$	351,417
As of December 31, 2017	270,300			51,417			29,700			351,417
Write-off	—			(17		)	—			(17		)
As of December 31, 2018	270,300			51,400			29,700			351,400
As of December 31, 2019	$	270,300		$	51,400		$	29,700		$	351,400
Accumulated amortization:
As of December 31, 2016	$	(214,544	)	$	(47,848	)	$	(8,291	)	$	(270,683	)
Amortization expense	(17,098		)	(3,569		)	(1,485		)	$	(22,152	)
As of December 31, 2017	(231,642		)	(51,417		)	(9,776		)	(292,835		)
Amortization expense	(13,145		)	—			(1,485		)	(14,630		)
Write-off	—			17			—			17
As of December 31, 2018	(244,787		)	(51,400		)	(11,261		)	(307,448		)
Amortization expense	(13,146		)	—			(1,485		)	(14,631		)
As of December 31, 2019	$	(257,933	)	$	(51,400	)	$	(12,746	)	$	(322,079	)
Carrying amount:
As of December 31, 2016	$	55,756		$	3,569		$	21,409		$	80,734
As of December 31, 2017	$	38,658		$	—		$	19,924		$	58,582
As of December 31, 2018	$	25,513		$	—		$	18,439		$	43,952
As of December 31, 2019	$	12,367		$	—		$	16,954		$	29,321

Weighted average useful life	8 years			6 years			20 years

Future Amortization

As of December 31, 2019, our estimated future amortization of other intangible assets was as follows:



	Amount
For the years ending December 31,
2020	$	10,981
2021	4,356
2022	1,485
2023	1,485
2024	1,485
Thereafter	9,529
Total	$	29,321

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Capitalized Contract Cost [Line Items]
Capitalized Contract Cost, Gross	$ 113.6	$ 104.0
Revenue recognized	65.4	52.0
Remaining performance obligation	$ 857.7
Expected percent recognized in next twelve months	47.00%
Sales-type lease receivable	$ 6.5
Contract Acquisition Costs
Capitalized Contract Cost [Line Items]
Capitalized contract cost amortization	$ 96.1	$ 83.0

Related Party Transactions - Echostar (Notes)

12 Months Ended

Dec. 31, 2019

Related Party Transactions - Other

Terminated or Transferred Related Party Agreements

Effective September 10, 2019, the following agreements were terminated or transferred to DISH Network as part of the BSS Transaction. We have no further obligations and have neither earned additional revenue nor incurred additional expense, as applicable, under or in connection with these agreements after the consummation of the BSS Transaction.

DBS Transponder Lease. EchoStar leased satellite capacity from us on eight DBS transponders on the QuetzSat-1 satellite through November 2021, after which EchoStar had certain options to renew the agreement on a year-to year basis through the end of life of the QuetzSat-1 satellite.

EchoStar XXIII Launch Facilitation and Operational Control Agreement. As part of applying for the launch license for the EchoStar XXIII satellite through the UK Space Agency, we and a subsidiary of EchoStar, EchoStar Operating L.L.C. (“EOC”), entered into an agreement in March 2016 to transfer to us EOC’s launch service contracts for the EchoStar XXIII satellite and to grant us certain rights to control its in-orbit operations. EOC retained ownership of the satellite and agreed to make additional payments to us for amounts that we were required to pay under the launch service contract. In 2016, we recorded additions to Other non-current assets, net and corresponding increases in Additional paid-in capital in our Consolidated Balance Sheet to reflect EOC’s cumulative payments under the launch service contract prior to the transfer date and to reflect EOC’s funding of additional cash payments to the launch service provider. The EchoStar XXIII satellite was successfully launched in March 2017. We recorded decreases in Other non-current assets, net and Additional paid-in capital of $62.0 million, representing the carrying amount of the launch service contract at the time of launch to reflect the consumption of the contract’s economic benefits by EOC.

Satellite Capacity Leased to DISH Network. We entered into certain agreements to lease satellite capacity pursuant to which we provided satellite services to DISH Network on certain satellites, as listed below, owned or leased by us. The fees for the services provided under these agreements depended, among other things, upon the orbital location of the applicable satellite, the number of transponders that provided services on the applicable satellite and the length of the service arrangements.

EchoStar VII, EchoStar X, EchoStar XI and EchoStar XIV. In March 2014, we began leasing certain satellite capacity to DISH Network on the EchoStar VII satellite, the EchoStar X satellite, the EchoStar XI satellite and the EchoStar XIV satellite.

EchoStar XII. DISH Network leased satellite capacity from us on the EchoStar XII satellite.

EchoStar XVI. In December 2009, we entered into an agreement to lease satellite capacity to DISH Network, pursuant to which DISH Network leased satellite capacity from us on the EchoStar XVI satellite beginning in January 2013.

Nimiq 5 Agreement. In September 2009, we entered into an 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 entered into an agreement with DISH Network, pursuant to which DISH Network leased 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 made certain monthly payments to us that commenced in September 2009, when the Nimiq 5 satellite was placed into service.

QuetzSat-1 Agreement. In November 2008, we entered into an agreement to lease satellite capacity from SES Latin America, which provided, 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 leased 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 January 2013, the QuetzSat-1 satellite was moved to the 77 degree west longitude orbital location. In February 2013, we and DISH Network entered into an agreement pursuant to which we leased back from DISH Network certain satellite capacity on five DBS transponders on the QuetzSat-1 satellite.

TT&C Agreement. Effective January 2012, we entered into a TT&C agreement pursuant to which we provided TT&C services to DISH Network, which we subsequently amended (the “2012 TT&C Agreement”). The fees for services provided under the 2012 TT&C Agreement were calculated at either: (i) a fixed fee or (ii) cost plus a fixed margin, which varied depending on the nature of the services provided.

Real Estate Lease. Prior to the Share Exchange, a subsidiary of EchoStar leased to DISH Network certain space at 530 EchoStar Drive, Cheyenne, Wyoming. In connection with the Share Exchange, EchoStar transferred ownership of a portion of this property to DISH Network and contributed a portion to us and we and DISH Network amended this agreement to, among other things, provide for a continued lease to DISH Network of the portion of the property we retained (the “Cheyenne Data Center”). The rent on a per square foot basis for the lease was 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 was responsible for its portion of the taxes, insurance, utilities and maintenance of the premises. In connection with the BSS Transaction, we transferred the Cheyenne Data Center to DISH Network. This lease does not qualify for discontinued operations treatment, and therefore the revenue from it has not been treated as discontinued operations.

RELATED PARTY TRANSACTIONS - ECHOSTAR

We and EchoStar, including EchoStar’s other subsidiaries, have agreed that we shall each have the right, but not the obligation, to receive from the other certain shared corporate services, including among other things: treasury, tax, accounting and reporting, risk management, cybersecurity, legal, internal audit, human resources, and information technology. These shared corporate services are generally provided at cost. Effective March 2017, and as a result of the Share Exchange, we implemented a new methodology for determining the cost of these shared corporate services. We and EchoStar, including EchoStar’s other subsidiaries, may each terminate a particular shared corporate service for any reason upon at least 30 days’ notice. We recorded net expenses for shared corporate services received from EchoStar and it other subsidiaries of $2.1 million, $16.2 million and $22.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.

We also reimburse EchoStar and its other subsidiaries from time to time for amounts paid by EchoStar and its other subsidiaries for costs and expenses attributable to us, and EchoStar and its other subsidiaries similarly reimburse us from time to time for amounts paid by us for costs and expenses attributable to EchoStar and its other subsidiaries. We report net payments under these arrangements in Advances from affiliates, net within current assets and we report net receipts under these arrangements in Advances from affiliates, net within current liabilities in our Consolidated Balance Sheets. No repayment schedule for these net advances has been determined.

In addition, we occupy certain office space in buildings owned or leased by EchoStar and its other subsidiaries and pay a portion of the taxes, insurance, utilities and maintenance of the premises in accordance with the percentage of the space we occupy.

EchoStar and certain of its other subsidiaries have also provided cash advances to certain of our foreign subsidiaries to fund certain expenditures pursuant to loan agreements that mature in 2021 and 2022. Advances under these agreements bear interest at annual rates ranging from one to three percent, subject to periodic adjustment based on the one-year U.S. LIBOR rate. We report amounts payable under these agreements in Advances from affiliates, net within noncurrent liabilities in our Consolidated Balance Sheets.

BSS Transaction. Pursuant to the pre-closing restructuring contemplated by the Master Transaction Agreement, and as part of the BSS Transaction, we and our subsidiaries transferred certain of the BSS Business to BSS Corp., and we distributed all of the shares of BSS Corp. to EchoStar as a dividend. See Note 1. Organization and Business Activities for further information.

Contribution of EchoStar XIX Satellite. On February 1, 2017, EchoStar contributed the EchoStar XIX satellite and assigned the related construction contract with the satellite manufacturer to us. We recorded a $349.0 million increase in Additional paid-in capital, reflecting EchoStar’s $514.0 million carrying amount of the satellite, including capitalized interest that was previously charged to expense in our consolidated financial statements, less related deferred taxes of $165.0 million.

EchoStar XXI Launch Facilitation and Operational Control Agreement. As part of applying for the launch license for the EchoStar XXI satellite through the UK Space Agency, we and a subsidiary of EchoStar, EOC, entered into an agreement in June 2015 to transfer to us EOC’s launch service contract for the EchoStar XXI satellite and to grant us certain rights to control its in-orbit operations. EOC retained ownership of the satellite and agreed to make additional payments to us for amounts that we are required to pay under the launch service contract. In 2016, we recorded additions to Other non-current assets, net and corresponding increases in Additional paid-in capital in our Consolidated Balance Sheet to reflect EOC’s cumulative payments under the launch service contract prior to the transfer date and to reflect EOC’s funding of additional cash payments to the launch service provider. The EchoStar XXI satellite was successfully launched in June 2017. We recorded decreases in Other non-current assets, net and Additional paid-in capital of $83.0 million, representing the carrying amount of the launch service contract at the time of launch to reflect the consumption of the contract’s economic benefits by EOC.

Share Exchange Agreement. Prior to consummation of the Share Exchange, EchoStar was required to complete steps necessary for the transferring of certain assets and liabilities to DISH and certain of its subsidiaries. As part of these steps, subsidiaries of EchoStar that, prior to the consummation of the Share Exchange, owned EchoStar’s business of providing online video delivery and satellite video delivery for broadcasters and pay-TV operators, including satellite uplinking/downlinking, transmission services, signal processing and conditional access management, and other services and related assets and liabilities were contributed to one of our subsidiaries in consideration for additional shares of HSS’ common stock that were then issued to a subsidiary of EchoStar.EchoStar Mobile Limited Service Agreements. We provide services and lease equipment to support the business of EchoStar Mobile Limited, a subsidiary of EchoStar that is licensed by the European Union and its member states (“EU”) to provide mobile satellite services and complementary ground component services covering the entire EU using S-band spectrum. Generally, the amounts EchoStar’s other subsidiaries pay for these services are based on cost plus a fixed margin. We have converted the receivables for certain of these services into loans, bearing an annual interest rate of 5.0%, that mature in 2023. We recorded revenue in Services and other revenue of $19.5 million, $19.2 million and $2.7 million for the years ended December 31, 2019, 2018 and 2017, respectively, related to these services.

Construction Management Services for EchoStar XXIV satellite. In August 2017, a subsidiary of EchoStar entered into a contract with Space Systems Loral, LLC for the design and construction of the EchoStar XXIV satellite, a new, next-generation, high throughput geostationary satellite, with a planned 2021 launch. We provide construction management services to EchoStar’s subsidiary for the construction of the EchoStar XXIV satellite. We charged EchoStar’s subsidiary and reduced our operating expenses by the costs of such services of $1.5 million, $1.1 million and $0.4 million for the years ended December 31, 2019, 2018 and 2017, respectively.

RELATED PARTY TRANSACTIONS - DISH NETWORK

Overview

EchoStar and DISH have operated as separate publicly-traded companies since 2008. A substantial majority of the voting power of the shares of each of EchoStar and DISH is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established for the benefit of his family. In addition, prior to the consummation of the Share Exchange in February 2017, DISH Network owned the Tracking Stock, which represented an aggregate 80% 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 the Spin-off, the Share Exchange and the BSS Transaction, EchoStar, we and certain other of EchoStar’s subsidiaries and DISH Network entered into certain agreements pursuant to which we, EchoStar and certain of its other subsidiaries, on the one hand, obtain certain products, services and rights from DISH Network, on the other hand; DISH Network, on the one hand, obtains certain products, services and rights from us, EchoStar and certain of its other subsidiaries, on the other hand; and such entities indemnify each other against certain liabilities arising from their respective businesses. Generally, the amounts we and/or EchoStar and its other subsidiaries or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided.

We and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future.

The following is a summary of the transactions and the terms of the underlying principal agreements that have had or may have an impact on our consolidated financial condition and results of operations.

Services and Other Revenue — DISH Network

A summary of our Services and other revenue - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Services and other revenue - DISH Network	$	40,014	$	60,926	$	96,750

A summary of the related trade accounts receivable follows:



	As of December 31,
	2019		2018

Trade accounts receivable - DISH Network	$	8,876	$	13,550

Satellite Capacity Leased to DISH Network. We have entered into an agreement and have previously entered into a now terminated agreement to lease satellite capacity pursuant to which we have provided satellite services to DISH Network on certain satellites owned or leased by us. The fees for the services provided under these agreements depend upon, among other things, 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 these agreements are set forth below:

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.

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.

Telesat Obligation Agreement. We transferred the Telesat Transponder Agreement to DISH Network as part of the BSS Transaction; however, we retained certain obligations related to DISH Network’s performance under that agreement. In September 2019, we and DISH Network entered into an agreement whereby DISH Network compensates us for retaining such obligations.

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 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for the HughesNet 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 HughesNet 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 HughesNet 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 all of the equity of reorganized DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and EchoStar’s completion of the Hughes Acquisition, 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 has 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. In February 2019, we further amended these agreements to provide DBSD North America with the right to continue to receive warranty services from us on a month-to-month basis until December 2023, unless terminated by DBSD North America upon at least 21 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. Hughes Equipment and Services Agreement. In February 2019, we and DISH Network entered into an agreement pursuant to which we will sell to DISH Network our HughesNet Service and HughesNet equipment that has been modified to meet DISH Network’s internet-of-things specifications for the transfer of data to DISH Network’s network operations centers. This agreement has an initial term of five years expiring February 2024 with automatic renewal for successive one-year terms unless terminated by DISH Network with at least 180 days‘ written notice to us or by us with at least 365 days’ written notice to DISH Network.

A summary of our operating expenses - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Operating expenses - DISH Network	$	3,684	$	3,602	$	3,485

A summary of the related trade accounts payable follows:



	As of December 31,
	2019		2018

Trade accounts payable - DISH Network	$	502	$	752

Amended and Restated Professional Services Agreement. In connection with the Spin-off, EchoStar entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, EchoStar and DISH Network agreed that EchoStar and its subsidiaries shall continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under 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. Additionally, EchoStar and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage EchoStar and its subsidiaries 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 EchoStar and its subsidiaries (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, EchoStar and DISH amended and restated the Professional Services Agreement to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries 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 (collectively, the “TT&C Antennas”). In September 2019, in connection with the BSS Transaction, EchoStar and DISH further amended the Professional Services Agreement (the “Amended and Restated Professional Services Agreement”) to provide that EchoStar and its subsidiaries and DISH Network shall have the right to receive additional services that either EchoStar and its subsidiaries or DISH Network may require as a result of the BSS Transaction and to remove our access to and the maintenance and support services for the TT&C Antennas. A portion of these costs and expenses have been allocated to us in the manner described in Note 20. Related Party Transactions - EchoStar. The term of the Amended and Restated Professional Services Agreement is through January 2021 and renews automatically for successive one-year periods thereafter, unless the agreement is terminated earlier by either party upon at least 60 days’ notice. However, either party 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 Lease from DISH Network. Effective March 2017, we entered into an agreement with DISH Network for 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 agreement for a five-year period ending in August 2022. We and DISH Network amended this agreement to, among other things, terminate this agreement in March 2019. The rent on a per square foot basis for the lease was comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the lease, and we were responsible for our portion of the taxes, insurance, utilities and maintenance of the premises.

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 October 2019, we provided a termination notice for our New Braunfels, Texas agreement to be effective May 2020. 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 us in Monee, Illinois and Spokane, Washington through August 2022. Generally, we 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 located at the location.

In connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network will provide us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing no later than October 2020, with four three-year renewal terms, with prior written notice no more than 120 days but no less than 90 days prior to the end of the then-current term.

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 HughesNet service and related equipment and other telecommunication services and (ii) installs HughesNet 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 through March 2022 with automatic renewal for successive one-year terms. Either party has the ability to terminate the Hughes Broadband MSA, in whole or in part, for any reason upon at least 90 days’ notice to the other party. Upon expiration or termination of the Hughes Broadband MSA, we will continue to provide our HughesNet 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 $17.1 million, $33.2 million and $29.3 million for the years ended December 31, 2019, 2018 and 2017, respectively.

one-year period upon written notice at least 90 days prior to the initial expiration (the “2019 TT&C Agreement”). The fees for services provided under the 2019 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. Any party is able to terminate the 2019 TT&C Agreement for any reason upon 12 months’ notice.

Tax Sharing Agreement. Effective December 2007, EchoStar and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs EchoStar and DISH and their respective subsidiaries’ 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 EchoStar and its subsidiaries for such taxes. However, DISH Network is not liable for and does not indemnify EchoStar or its subsidiaries 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 Code, because of: (i) a direct or indirect acquisition of any of EchoStar’s stock, stock options or assets; (ii) any action that EchoStar or its subsidiaries take or fail to take or (iii) any action that EchoStar or its subsidiaries 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, EchoStar and its subsidiaries 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 EchoStar’s consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, EchoStar 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 EchoStar’s consolidated tax returns. As a result, DISH Network agreed to pay EchoStar an amount of that includes the federal tax benefit DISH received as a result of our operations.

In August 2018, EchoStar and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, DISH Network is required to compensate EchoStar

for certain past and future excess California research and development tax credits generated by EchoStar and its subsidiaries and used by DISH Network.

Other Agreements

Master Transaction Agreement. In May 2019, EchoStar and BSS Corp. entered into the Master Transaction Agreement with DISH and Merger Sub with respect to the BSS Transaction. Pursuant to the terms of the Master Transaction Agreement, on September 10, 2019: (i) EchoStar and its subsidiaries and we and our subsidiaries transferred the BSS Business to BSS Corp.; (ii) EchoStar completed the Distribution; and (iii) immediately after the Distribution, (1) BSS Corp. became a wholly-owned subsidiary of DISH such that DISH owns and operates the BSS Business and (2) each issued and outstanding share of BSS Common Stock owned by EchoStar stockholders was converted into the right to receive 0.23523769 shares of DISH Common Stock. Following the consummation of the BSS Transaction, we no longer operate the BSS Business, which was a substantial portion of our ESS segment. The Master Transaction Agreement contained customary representations and warranties by the parties, including EchoStar’s representations relating to the assets, liabilities and financial condition of the BSS Business, and representations by DISH Network relating to its financial condition and liabilities. EchoStar and DISH Network have agreed to indemnify each other against certain losses with respect to breaches of certain representations and covenants and certain retained and assumed liabilities, respectively.

BSS Transaction Intellectual Property and Technology License Agreement. Effective September 2019, in connection with the BSS Transaction, we, EchoStar and DISH Network entered into an intellectual property and technology license agreement (the “BSS IPTLA”) pursuant to which we, EchoStar and its other subsidiaries and DISH Network license to each other certain intellectual property and technology. The BSS IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the BSS IPTLA, we, EchoStar and its other subsidiaries granted to DISH Network a license to our and their intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the BSS Business acquired pursuant to the BSS Transaction, including a limited license to use the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks during a transition period. EchoStar retains full ownership of the “ESS” and “ECHOSTAR SATELLITE SERVICES” trademarks. In addition, DISH Network granted a license back to us, EchoStar and its other subsidiaries, among other things, for the continued use of all intellectual property and technology that is used in our, EchoStar and its other subsidiaries’ retained businesses but the ownership of which was transferred to DISH Network pursuant to the BSS Transaction.

BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar, BSS Corp. and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries’ with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, EchoStar is responsible for all tax returns and tax liabilities for the BSS Business for periods prior to the BSS Transaction and DISH is responsible for all tax returns and tax liabilities for the BSS Business from and after the BSS Transaction.

Both EchoStar and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both EchoStar and DISH Network have agreed to indemnify each other for certain losses if there is a breach of any the tax representations or violation of any of the tax covenants in the tax matters agreement and that breach or violation results in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar or its stockholders for U.S. federal income tax purposes. In addition, DISH Network has agreed to indemnify EchoStar if the BSS Business is acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons, where either it took an action, or knowingly facilitated, consented to or assisted with an action by its stockholders, that resulted in the failure of the BSS Transaction being treated as a transaction that is tax-free for EchoStar and its stockholders for U.S. federal income tax purposes. This tax matters agreement supplements the Tax Sharing Agreement outlined above and the Share Exchange Tax Matters Agreement outlined below, both of which continue in full force and effect.

BSS Transaction Employee Matters Agreement. Effective September 2019, in connection with the BSS Transaction, EchoStar and DISH Network entered into an employee matters agreement that addressed the transfer of employees from us 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 BSS Business. DISH Network assumed employee-related liabilities relating to the BSS Business as part of the BSS Transaction, except that EchoStar is

responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction.

Share Exchange Agreement. In January 2017, EchoStar and certain of its and our subsidiaries entered into a share exchange agreement (the “Share Exchange Agreement”) with DISH and certain of its subsidiaries pursuant to which, in February 2017, EchoStar and certain of its and our subsidiaries 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 EchoStar’s EchoStar Technologies businesses and certain other assets. Following consummation of the Share Exchange, EchoStar no longer operates 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, EchoStar 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 EchoStar related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. EchoStar 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 EchoStar or DISH causes the transaction to be taxable to the other party after closing.

Share Exchange Intellectual Property and Technology License Agreement. Effective March 2017, in connection with the Share Exchange, EchoStar and one of its other subsidiaries and DISH Network entered into an intellectual property and technology license agreement (“IPTLA”) pursuant to which we, EchoStar and its other subsidiaries 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, EchoStar and its other subsidiaries granted to DISH Network a license to our and their 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, EchoStar and its other subsidiaries, among other things, for the continued use of all intellectual property and technology that is used in our, EchoStar and its other subsidiaries’ retained businesses but the ownership of which was transferred to DISH Network pursuant to the Share Exchange.Share Exchange Tax Matters Agreement. Effective March 2017, in connection with the Share Exchange, EchoStar and DISH entered into a tax matters agreement. This agreement governs certain rights, responsibilities and obligations of EchoStar and its subsidiaries with respect to taxes of the transferred businesses pursuant to the Share Exchange. Generally, EchoStar is 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 EchoStar and DISH Network made certain tax-related representations and are subject to various tax-related covenants after the consummation of the Share Exchange. Both EchoStar 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 EchoStar 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 above which continues in full force and effect.RELATED PARTY TRANSACTIONS - OTHER

Hughes Systique Corporation (“Hughes Systique”)

We contract with Hughes Systique for software development services. In addition to our approximately 43% ownership in Hughes Systique, Mr. Pradman Kaul, the President of our subsidiary Hughes Communications, Inc.. and a member of EchoStar’s board of directors, and his brother, who is the Chief Executive Officer and President of Hughes Systique, in the aggregate, own approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of December 31, 2019. 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 these Consolidated Financial Statements.

TerreStar Solutions

DISH Network owns more than 15% 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 provide, among other things, warranty and support services. We recognized revenue of $12.5 million and $6.0 million for the years ended December 31, 2019 and 2018. As of December 31, 2019 and 2018, we had $2.7 million and $2.3 million trade accounts receivable from TSI.

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 EchoStar’s board of directors, served as a member of the board of directors of Global IP and as an executive advisor to the Chief Executive Officer of Global IP from September 2017 until April 2019 and from September 2017 until December 2019, respectively. 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. In February 2019, we terminated the agreement as a result of Global IP’s defaults resulting from its failure to make payments to us as required under the terms of the agreement and we reserved our rights and remedies against Global IP under the agreement. We recognized revenue under this agreement of zero, $9.0 million and $0.3 million for the years ended December 31, 2019, 2018 and 2017, respectively. As of December 31, 2019 and 2018, we were owed $7.5 million from Global IP.

Maxar Technologies Inc

Mr. Jeffrey Tarr, who joined EchoStar’s board of directors in March 2019, served as a consultant and advisor to Maxar Technologies Inc. and its subsidiaries (“Maxar Tech”) through May 2019. We previously entered into agreements with Maxar Tech for the manufacture and certain other services of the EchoStar IX satellite, the EchoStar XVII satellite, the EchoStar XIX satellite, the EchoStar XXI satellite and the EchoStar XXIV satellite and our former EchoStar XI satellite, EchoStar XIV satellite, EchoStar XVI satellite and EchoStar XXIII satellite. Maxar Tech provides us with anomaly support for these satellites once launched pursuant to the terms of the agreements. Maxar Tech also provides a warranty on one of these satellites and may be required to pay us certain amounts should the satellite not operate according to certain performance specifications. Our obligations to pay Maxar Tech under these agreements during the design life of the applicable satellites may be reduced if the applicable satellites do not operate according to certain performance specifications. We incurred aggregate costs payable to Maxar Tech under these agreements of $13.2 million for the year ended December 31, 2019.

AsiaSat

In 2017, we had a contract with AsiaSat Telecommunications Inc. (“AsiaSat”) for the use of transponder capacity on one of AsiaSat's satellites. Mr. William David Wade, who joined EchoStar’s 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 $0.1 million for the year ended December 31, 2017.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation and Basis of Presentation

These Consolidated Financial Statements and the accompanying notes are prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”). 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 in which we are the primary beneficiary and in other entities in which 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 non-controlling interest within shareholders’ equity for the portion of the entity’s equity attributed to the non-controlling ownership interests. All significant intercompany balances and transactions have been eliminated in consolidation.

All amounts presented in these Consolidated Financial Statements and their accompanying notes are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted.

Reclassification

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

Use of Estimates

We are required to make certain estimates and assumptions that affect the amounts reported in these Consolidated Financial Statements. The most significant estimates and assumptions are used in determining: (i) inputs used to recognize revenue over time, including amortization periods for deferred contract acquisition costs; (ii) allowances for doubtful accounts; (iii) deferred taxes and related valuation allowances, including uncertain tax positions; (iv) loss contingencies; (v) fair value of financial instruments; (vi) fair value of assets and liabilities acquired in business combinations; and (vii) asset impairment testing.

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 measured on a recurring basis 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 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 other investments, 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 during the years ended December 31, 2019 and 2018.

As of December 31, 2019 and 2018, the carrying amounts of our cash and cash equivalents, trade accounts receivable and contract assets, net, trade accounts payable, and accrued expenses and other current liabilities were equal to or approximated their fair value due to their short-term nature or proximity to current market rates.

Revenue Recognition

Overview

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.

We also recognize lease revenue which is derived from leases of property and equipment which, for operating leases, is reported in Services and other revenue in the Consolidated Statements of Operations and, for sales-type leases, is reported in Equipment revenue in the 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 Segment

Our Hughes segment 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 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 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 based upon shipment terms. Our equipment sales contracts typically include standard product warranties, but generally do not provide for returns or refunds. Revenue for extended warranties is 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 for mobile system operators and enterprise customers. Revenue from such contracts is generally recognized over time as 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 Segment

Generally, our ESS segment 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.

Lease Revenue

We lease satellite capacity, communications equipment and real estate to certain of our customers. We identify and determine the classification of such leases as operating leases or sales-type leases. A lease is classified as a sales-type lease if it meets the criteria for a finance lease; otherwise it is classified as an operating lease. Some of our leases are embedded in contracts with customers that include non-lease performance obligations. For such contracts, except where we have elected otherwise, we allocate consideration in the contract between lease and non-lease components based on their relative standalone selling prices. We elected an accounting policy to not separate the lease of equipment from related services in our HughesNet satellite internet service (the “HughesNet service”) contracts with customers and account for all revenue from such contracts as non-lease service revenue. Assets subject to operating leases remain in Property and equipment, net and continue to be depreciated. Assets subject to sales-type leases are derecognized from Property and equipment, net at lease commencement and a net investment in the lease asset is recognized in Trade accounts receivable and contract assets, net and Other non-current assets, net.

Operating lease revenue is generally recognized on a straight-line basis over the lease term. Sales-type lease revenue and a corresponding receivable generally are recognized at lease commencement based on the present value of the future lease payments and related interest income on the receivable is recognized over the lease term. Payments under sales-type leases are discounted using the interest rate implicit in the lease or our incremental borrowing rate if the interest rate implicit in the lease cannot be reasonably determined. We report revenue from sales-type leases at the commencement date in Equipment revenue and periodic interest income in Services and other revenue. We report operating lease revenue in Services and other revenue.

Other

Sales and Value Added Taxes, Universal Service Fees and other taxes that we collect concurrent with revenue producing activities are excluded from revenue, and included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets.

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 in the Consolidated Statements of Operations at the time of shipment.

Cost of Sales - Services and Other

Cost of sales - services and other in the Consolidated Statements of Operations primarily consists of costs of satellite capacity and services, hub infrastructure, customer care, wireline and wireless capacity and direct labor costs associated with the services provided and is generally charged to expense as incurred.

Cost of Sales - Equipment

Cost of sales - equipment in the Consolidated Statements of Operations primarily consists of inventory costs, including freight and royalties, and is generally recognized at the point in time control of the equipment is passed to the customer and related revenue is recognized.

Additionally, customer-related 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 also included in Cost of sales - equipment in the Consolidated Statements of Operations.

Stock-based Compensation Expense

Stock-based compensation expense is recognized based on the fair value of stock awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense for awards with service conditions only is recognized on a straight-line basis over the requisite service period for the entire award. Compensation expense for awards subject to performance conditions is recognized only when satisfaction of the performance condition is probable.

Advertising Costs

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Research and Development

Research and development costs, not incurred in connection with customer requirements, are generally expensed when incurred.

Debt Issuance Costs

Costs of issuing debt generally are deferred and amortized utilizing the effective interest method, with amortization included in Interest expense, net of amounts capitalized in the Consolidated Statements of Operations. We report unamortized debt issuance costs as a reduction of the related long-term debt in the Consolidated Balance Sheets.

Foreign Currency

The functional currency for certain of our foreign operations is determined to be the local currency. Accordingly, we translate assets and liabilities of these foreign entities from their local currencies to U.S. dollars using period-end exchange rates and translate income and expense accounts at monthly average rates. The resulting translation adjustments are reported as Foreign currency translation adjustments in the Consolidated Statements of Comprehensive Income (Loss). Except in certain uncommon circumstances, we have not recorded deferred income taxes related to our foreign currency translation adjustments.

Gains and losses resulting from the re-measurement of transactions denominated in foreign currencies are recognized in Foreign currency transaction gains (losses), net in the Consolidated Statements of Operations.

Income Taxes

We are included in the consolidated federal income tax return of EchoStar. We recognize a provision or benefit for income taxes currently payable or receivable and for income tax amounts deferred to future periods based upon a separate return allocation method which results in income tax expense that approximates the expense that would result if we were a stand-alone entity. Deferred tax assets and liabilities reflect the effects of tax losses, credits, and the future income tax effects of temporary differences between U.S. GAAP carrying amounts of existing assets and liabilities and their respective tax bases and are measured using enacted tax rates that apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are offset by valuation allowances when we determine it is more likely than not that such deferred tax assets will not be realized in the foreseeable future. We determine deferred tax assets and liabilities separately for each taxing jurisdiction and report the net amount for each jurisdiction as a non-current asset or liability in the Consolidated Balance Sheets.

From time to time, we engage in transactions where the income tax consequences are uncertain. We recognize tax benefits when, in management’s judgment, a tax filing position is more likely than not to be sustained if challenged by the tax authorities. For tax positions that meet the more-likely-than-not threshold, we may not recognize a portion of a tax benefit depending on management’s assessment of how the tax position will ultimately be settled. Unrecognized tax benefits generally are netted against the deferred tax assets associated with our net operating loss carryforwards. We adjust our estimates periodically based on ongoing examinations by, and settlements with, various taxing authorities, as well as changes in tax laws, regulations and precedent. Estimates of our uncertain tax positions are made based upon prior experience and are updated in light of changes in facts and circumstances. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of audits may result in liabilities which could be materially different from these estimates. In such an event, we will record additional income tax provision or benefit in the period in which such resolution occurs. We classify interest and penalties, if any, associated with our unrecognized tax benefits as a component of income tax provision or benefit.

Lessee Accounting

We lease real estate, satellite capacity and equipment in the conduct of our business operations. For contracts entered into on or after January 1, 2019, at contract inception, we assess whether the contract is, or contains, a lease. Generally, we determine that a lease exists when (i) the contract involves the use of a distinct identified asset, (ii) we obtain the right to substantially all economic benefits from use of the asset and (iii) we have the right to direct the use of the asset. A lease is classified as a finance lease when one or more of the following criteria are met: (i) the lease transfers ownership of the asset by the end of the lease term, (ii) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (iii) the lease term is for a major part of the remaining useful life of the asset, (iv) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset or (v) the asset is of a specialized nature and there is not expected to be an alternative use to the lessor at the end of the lease term. A lease is classified as an operating lease if it does not meet any of these criteria. Our operating leases consist primarily of leases for office space, data centers and satellite ground facilities. Our finance leases consist primarily of leases for satellite capacity.

At the lease commencement date, we recognize a right-of-use asset and a lease liability for all leases, except short-term leases with an original term of 12 months or less. The right-of-use asset represents the right to use the leased asset for the lease term including any renewal options we are reasonably certain to exercise. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any prepayments to the lessor and initial direct costs such as brokerage commissions, less any lease incentives received. All right-of-use assets are periodically

reviewed for impairment in accordance with standards that apply to long-lived assets. The lease liability is initially measured at the present value of the minimum lease payments, discounted using an estimate of our incremental borrowing rate for a collateralized loan with the same term as the underlying lease. The incremental borrowing rates used for the initial measurement of lease liabilities are based on the original lease terms.

We report operating lease right-of-use assets in Operating lease right-of-use assets and operating lease liabilities in Accrued expenses and other current liabilities and Operating lease liabilities. We report finance lease right-of-use assets in Property and equipment, net and finance lease liabilities in Current portion of long-term debt and finance lease obligations and Long-term debt and finance lease obligations, net of current portion.

Minimum lease payments included in the measurement of lease liabilities consist of (i) fixed lease payments for the non-cancelable lease term, (ii) fixed lease payments for optional renewal periods where it is reasonably certain the renewal option will be exercised and (iii) variable lease payments that depend on an underlying index or rate, based on the index or rate in effect at lease commencement. Certain of our real estate lease agreements require payments for non-lease costs such as utilities and common area maintenance. We elected an accounting policy to not account for such payments separately from the related lease payments. Our policy election results in a higher initial measurement of lease liabilities when such non-lease payments are fixed amounts. Certain of our real estate lease agreements require variable lease payments that do not depend on an underlying index or rate, such as sales and value-added taxes and our proportionate share of actual property taxes, insurance and utilities, which are recognized in operating expenses as incurred.

Lease expense for operating leases consists of the fixed lease payments recognized on a straight-line basis over the lease term plus variable lease payments as incurred. Lease expense for finance leases consists of the amortization of the right-of-use asset on a straight-line basis over the lease term and interest expense on the lease liability based on the discount rate at lease commencement. For both operating and finance leases, lease payments are allocated between a reduction of the lease liability and interest expense. Amortization of the right-of-use asset for operating leases reflects amortization of the lease liability, any differences between straight-line expense and related lease payments during the accounting period, and any impairments.

Business Combinations

We account for all business combinations that result in our control over another entity by using the acquisition method of accounting, which requires us to allocate the purchase price of the acquired business to the identifiable tangible and intangible assets acquired and liabilities assumed, including contingent consideration, and non-controlling interests, based upon their estimated fair values at the date of acquisition. The difference between the purchase price and the excess of the aggregate estimated fair values of assets acquired and liabilities assumed is recorded as goodwill. In determining the estimated fair values of assets acquired and liabilities assumed in a business combination, we use various recognized valuation methods including present value modeling, referenced market values, where available and cost based approaches. Valuations are performed by management or independent valuation specialists under management’s supervision, where appropriate.

Accounting for business combinations requires us to make significant estimates and assumptions, especially at the acquisition date, including our estimates for intangible assets, contractual obligations assumed and contingent consideration, where applicable. While we believe the assumptions and estimates we have made are reasonable and appropriate, they are based in part on historical experience and information obtained from management of the acquired business and are inherently uncertain and subject to refinement.

We believe that the estimated fair values assigned to the assets we have acquired and liabilities we have assumed are based on reasonable and appropriate assumptions. While we believe our estimates and assumptions are reasonable and appropriate, they are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, we may record adjustments to the assets we have acquired and liabilities we have assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the estimated fair values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments would be recorded in the Consolidated Statements of Operations. In addition, results of operations of the acquired company are included in the our results from the date of the acquisition forward and include amortization expense arising from acquired intangible assets. We expense all costs as incurred related to or involved with an acquisition in Other, net, in the Consolidated Statements of Operations.

Cash and Cash Equivalents

We consider all liquid investments purchased with an original maturity of less than 90 days to be cash equivalents. Cash equivalents as of December 31, 2019 and 2018 primarily consisted of commercial paper, government bonds, corporate notes and money market funds. The amortized cost of these investments approximates their fair value.

Marketable Investment Securities

Debt Securities

We account for our debt securities as available-for-sale or using the fair value option based on our investment strategy for the securities. For available-for-sale debt securities, we recognize periodic changes in the difference between fair value and amortized cost in Unrealized gains (losses) on available-for-sale securities in the Consolidated Statements of Comprehensive Income (Loss). Gains and losses realized upon sales of available-for-sale debt securities are reclassified from other comprehensive income (loss) and recognized on the trade date in Gains (losses) on investments, net in the Consolidated Statements of Operations. We use the first-in, first-out (“FIFO”) method to determine the cost basis on sales of available-for-sale debt securities. Interest income from available-for-sale debt securities is reported in Interest income in the Consolidated Statements of Operations.

We periodically evaluate our available-for-sale debt securities portfolio to determine whether any declines in the fair value of these securities are other-than-temporary. Our evaluation considers, among other things, (i) the length of time and extent to which the fair value of such security has been lower than amortized cost, (ii) market and company-specific factors related to the security and (iii) 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 (loss) in the Consolidated Statements of Operations, thus establishing a new cost basis for the investment.

From time to time we make strategic investments in marketable 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 the Consolidated Statements of Operations. Interest income from these securities is reported in Interest income in the Consolidated Statements of Operations.

Equity Securities

We account for our equity securities with readily determinable fair values at fair value and recognize periodic changes in the fair value in Gains (losses) on investments, net in the Consolidated Statements of Operations. We recognize dividend income on equity securities on the ex-dividend date and report such income in Other, net in the Consolidated Statements of Operations.

Restricted Marketable Investment Securities

Restricted marketable investment securities that are pledged as collateral for our letters of credit and surety bonds are included in Other non-current assets, net in the Consolidated Balance Sheets. Restricted marketable securities are accounted for in the same manner as marketable securities that are not restricted, but are presented differently in the Consolidated Balance Sheets due to the restrictions.

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 collectability 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 the Consolidated Statements of Operations.

Contract Assets

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 non-current assets, net in the Consolidated Balance Sheets based on the expected timing of customer payment. 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 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 non-current assets, net in the Consolidated Balance Sheets and related amortization expense is included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Inventory

Inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using the FIFO method and consists primarily of materials, direct labor and indirect overhead incurred in the procurement and manufacturing of our products. We use standard costing methodologies in determining the cost of certain of our finished goods and work-in-process inventories. We determine net realizable value using our best estimates of future use or recovery, considering the aging and composition of inventory balances, the effects of technological and/or design changes, forecasted future product demand based on firm or near-firm customer orders and alternative means of disposition of excess or obsolete items. We recognize losses within Cost of sales - equipment in the Consolidated Statements of Operations when we determine that the cost of inventory and commitments to purchase inventory exceed net realizable value.

Property and Equipment

Satellites

Satellites are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. The cost of our satellites includes construction costs, including the present value of in-orbit incentives payable to the satellite manufacturer, launch costs, capitalized interest and related insurance premiums. We depreciate our owned satellites on a straight-line basis over the estimated useful life of each satellite.

We have satellites acquired under finance leases. The recorded costs of those satellites are the present values of all lease payments. We amortize our finance lease right-of-use satellites over their respective lease terms.

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 evaluate our satellites for impairment and test for recoverability whenever events or changes in circumstances indicate that their carrying value may not be recoverable. Certain anomalies may be considered a significant adverse change in the physical condition of a particular satellite. However, based on redundancies designed within each satellite, certain of these anomalies may not be considered to be significant events requiring a test of recoverability.

We generally do not carry in-orbit insurance on our satellites and payloads 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. However, we may be required to carry insurance on specific satellites and payloads per the terms of certain agreements. We will continue to assess circumstances going forward and make insurance-related decisions on a case-by-case basis.

Other Property and Equipment

Other property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded on a straight-line basis over their estimated useful lives. Other property and equipment includes: land; buildings and improvements; furniture, fixtures, equipment and internal-use software; customer premises equipment; and construction in process. 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. Repair and maintenance costs are charged to expense when incurred.

Goodwill

Goodwill represents the excess of the cost of acquired businesses over the estimated fair values assigned to the identifiable assets acquired and liabilities assumed. We test goodwill for impairment annually in our second fiscal quarter, or more frequently if indicators of impairment may exist. All of our goodwill is assigned to our Hughes segment, as it was generated through EchoStar’s acquisition of Hughes Communications, Inc. (“Hughes Communications”) and its subsidiaries in 2011 (the “Hughes Acquisition”), and the agreement with Al Yah Satellite Communications Company PrJSC (“Yahsat”) pursuant to which, in November 2019, Yahsat contributed its satellite communications services business in Brazil to one of our Brazilian subsidiaries in exchange for a 20% equity ownership interest in that subsidiary (the “Yahsat Brazil JV Transaction”).

We consider qualitative factors to assess if it is more likely than not that the fair value for goodwill is below the carrying amount. We may also elect to bypass the qualitative assessment and perform a quantitative assessment. In conducting a qualitative assessment, we analyze a variety of events or factors that may influence the fair value of the reporting unit. There has been no impairment to date.

Regulatory Authorizations

Finite Lived

We have regulatory authorizations that are not related to the Federal Communications Commission (“FCC”) and have determined that they have finite lives due to uncertainties about the ability to extend or renew their terms.

Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred.

Indefinite Lived

We also have indefinite lived regulatory authorizations that primarily consist of FCC authorizations and certain other contractual or regulatory rights to use spectrum at specified orbital locations. We have determined that our FCC authorizations generally have indefinite useful lives based on the following:


•	FCC authorizations are non-depleting assets;


•	Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment;


•	Expenditures required to maintain the authorization are not significant; and


•	We intend to use these authorizations indefinitely.

Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred.

Other Intangible Assets

Our other intangible assets consist of customer relationships, patents, trademarks and licenses which are amortized using the straight-line method over their estimated useful lives. We evaluate the recoverability of intangible assets periodically by taking into account events or circumstances that indicate that the carrying amount of the assets may not be recoverable.

Impairment of Long-lived Assets

We review our long-lived assets for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For assets held and used in operations, the asset is not recoverable if the carrying amount of the asset exceeds its undiscounted estimated future net cash flows. When an asset is not recoverable, we adjust the carrying amount of such asset to its estimated fair value and recognize the impairment loss in Impairment of long-lived assets in the Consolidated Statements of Operations.

Other Investments

Equity Method Investments

We use the equity method to account for investments when we have the ability to exercise significant influence on the operating decisions of the affiliate. Such investments 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 the Consolidated Statements of Operations. During the fourth quarter of 2019, we changed our accounting policy to record our share of the net earnings or losses of these affiliates on a three-month lag. This change was immaterial to these Consolidated Financial Statements. Additionally, the carrying amount of such investments includes a component of goodwill when the cost of our investment exceeds the fair value of the underlying identifiable assets and liabilities of the affiliate. Lastly, dividends received from these affiliates reduces the carrying amount of our investment.

Other Equity Investments

We generally measure investments in non-publicly traded equity instruments without a readily determinable fair value at cost adjusted for observable price changes in orderly transactions for the identical or similar securities of the same issuer and changes resulting from impairments, if any. Other equity instruments are measured to determine their value based on observable market information.

Impairment Considerations

We periodically evaluate all of our other investments to determine whether (i) events or changes in circumstances have occurred that may have a significant adverse effect on the fair value of the investment and (ii) if there has been observable price changes in orderly transactions for identical or similar securities of the same issuer. We consider information if provided to us by our investees such as current financial statements, business plans, investment documentation, capitalization tables, liquidation waterfalls, and board materials; and we may make additional inquiries of investee management.

Indicators of impairment may include, but are not limited to, unprofitable operations, material loss contingencies, changes in business strategy, changes in the investees’ enterprise value and changes in the investees’ investment pricing. When we determine that one of our other investments is impaired we reduce its carrying value to its estimated fair value and recognize the impairment loss in Gains (losses) on investments, net in the Consolidated Statements of Operations. Additionally, when there has been an observable price change to a cost method investment, we adjust the carrying amount of the investment to its then estimated fair value and recognize the investment gain or loss in Gains (losses) on investments, net in the Consolidated Statements of Operations.

Externally Marketed Software

Costs related to the procurement and development of 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 non-current assets, net in the Consolidated Balance Sheets. Externally marketed software generally is installed in the equipment we sell or lease 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.

Contract Liabilities

Contract liabilities consist of advance payments and billings in excess of revenue recognized under customer contracts and are included in Contract liabilities or Other non-current liabilities in the Consolidated Balance Sheets based on the timing of when we expect to recognize revenue. We recognize contract liabilities as revenue after all revenue recognition criteria have been met.

Recently Adopted Accounting Pronouncements

Leases

We adopted ASU No. 2016-02 - Leases (Topic 842), as amended, codified as Accounting Standard Codification (“ASC 842”), as of January 1, 2019. The primary impact of ASC 842 on these Consolidated Financial Statements is the recognition of right-of-use assets and related liabilities in the Consolidated Balance Sheet for leases where we are the lessee. We elected to apply the requirements of the new standard prospectively on January 1, 2019 and did not restate these Consolidated Financial Statements for prior periods. Consequently, certain amounts reported in the Consolidated Balance Sheet as of December 31, 2019 are not comparable to those reported as of December 31, 2018 or earlier dates. Our adoption of ASC 842 did not have a material impact on our results of operations or cash flows for the year ended December 31, 2019.

Except for the new requirement to recognize assets and liabilities on the balance sheet for operating leases where we are the lessee, under our ASC 842 transition method, we continue to apply prior accounting standards to leases that commenced prior to 2019. We fully apply ASC 842 requirements only to leases that commenced or were modified on or after January 1, 2019. We elected certain practical expedients under our transition method, including elections to not reassess (i) whether a contract is or contains a lease and (ii) the classification of existing leases. We also elected not to apply hindsight in determining whether optional renewal periods should be included in the lease term, which in some instances may impact the initial measurement of the lease liability and the calculation of straight-line expense over the lease term for operating leases. As a result of our transition elections, there was no change in our recognition of revenue and expense for leases that commenced prior to 2019. In addition, the application of ASC 842 requirements to new and modified leases did not materially affect our recognition of revenue or expenses for the year ended December 31, 2019.

Our adoption of ASC 842 resulted in the following adjustments to the Consolidated Balance Sheet effective January 1, 2019:



	Balance December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance January 1, 2019

Other current assets	$	152,666	$	(28	)	$	152,638
Operating lease right-of-use assets	—		117,006			117,006
Other non-current assets, net	236,449		(7,272		)	229,177
Total assets	6,893,172		109,706			7,002,878
Accrued expenses and other current liabilities	157,654		14,444			172,098
Operating lease liabilities	—		99,133			99,133
Other non-current liabilities	71,647		(3,871		)	67,776
Total liabilities	4,500,677		109,706			4,610,383
Total liabilities and shareholders’ equity	6,893,172		109,706			7,002,878

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 in the Consolidated Balance Sheets of $16 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 acquisition costs on the Consolidated Balance Sheets and the costs generally are recognized as expenses over a longer period of time in the Consolidated Statements of Operations. The adoption of the New Revenue Standard by an unconsolidated entity 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 $0.4 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 the 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.

Our adoption of these standards impacted the referenced line items on the Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	For the year ended December 31, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
				New Revenue Standard			New Investment Standard

Statement of Operations:
Revenue:
Services and other revenue	$	1,561,426		$	2,323		$	—		$	1,563,749
Total revenue	1,766,836			2,323			—			1,769,159
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	559,838			2,738			—			562,576
Selling, general and administrative expenses	397,994			8,520			—			406,514
Total costs and expenses	1,588,854			11,258			—			1,600,112
Operating income (loss)	177,982			(8,935		)	—			169,047
Other income (expense):
Interest expense, net of amounts capitalized	(231,169		)	539			—			(230,630		)
Gains (losses) on investments, net	187			—			(800		)	(613		)
Total other income (expense), net	(171,447		)	539			(800		)	(171,708		)
Income (loss) from continuing operations before income taxes	6,535			(8,396		)	(800		)	(2,661		)
Income tax benefit (provision), net	(18,615		)	2,139			—			(16,476		)
Net income (loss) from continuing operations	(12,080		)	(6,257		)	(800		)	(19,137		)
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Net income (loss) attributable to HSS	95,501			(6,257		)	(800		)	88,444

Statement of Comprehensive Income (Loss):
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities	(665		)	—			(28		)	(693		)
Other-than-temporary impairment loss on available-for-sale securities	—			—			828			828
Total other comprehensive income (loss), net of tax	(32,774		)	—			800			(31,974		)
Comprehensive income (loss)	64,569			(6,257		)	—			58,312
Comprehensive income (loss) attributable to HSS	64,116			(6,257		)	—			57,859

Recently Issued Accounting Pronouncements Not Yet Adopted

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 these Consolidated Financial Statements and related disclosures.

Related Party Transactions - Other Agreements (Details) - USD ($)	1 Months Ended		12 Months Ended
	May 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions
Revenue from related parties			$ 40,014,000	$ 60,926,000	$ 96,750,000
Maxar Technologies Inc.
Related party transactions
Aggregate costs payable			13,200,000
DISH Network
Related party transactions
Trade accounts receivable - DISH Network		$ 13,550,000	$ 8,876,000	13,550,000
Hughes Systique
Related party transactions
Ownership interest in related party (as a percent)			43.00%
Ownership interest percentage by related party			25.00%
Deluxe
Related party transactions
Revenue from related parties			$ 4,400,000	4,400,000	4,900,000
Trade accounts receivable - DISH Network		800,000	600,000	800,000
AsiaSat
Related party transactions
Due to related parties		0		0	0
Expense recorded for services provided					100,000
Global IP Revenue
Related party transactions
Revenue from related parties			0	9,000,000.0	300,000
Trade accounts receivable - DISH Network		7,500,000	7,500,000	7,500,000	$ 7,500,000
TerreStar Solutions, Inc.
Related party transactions
Revenue from related parties			12,500,000	6,000,000.0
Trade accounts receivable - DISH Network		$ 2,300,000	$ 2,700,000	$ 2,300,000
Investment nonvoting interest ownership percentage(at least)			15.00%
Broadband Connectivity Solutions
Related party transactions
Equity interest, percentage in joint venture		20.00%		20.00%
Revenue from related parties			$ 9,000,000.0	$ 700,000
Trade accounts receivable - DISH Network		$ 3,400,000	$ 5,200,000	$ 3,400,000
Payments to acquire equity method investments		$ 100,000,000.0
DISH Network \| Class A common stock
Related party transactions
Entity shares issued per acquiree share (in shares)	0.23523769

Lessee Accounting

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Lessee Accounting

LESSEE ACCOUNTING

The Consolidated Balance Sheets include the following amounts for right-of-use assets and lease liabilities as of December 31, 2019:



	Amounts

Right-of-use assets:
Operating	$	113,399
Finance	325,826
Total right-of-use assets	$	439,225

Lease liabilities:
Current:
Operating	$	14,112
Finance	486
Total current	14,598
Non-current:
Operating	96,879
Finance	565
Total non-current	97,444
Total lease liabilities	$	112,042

As of December 31, 2019, we have prepaid our obligations regarding most of our finance right-of-use assets. Finance lease assets are reported net of accumulated amortization of $57.3 million as of December 31, 2019.

The following are the components of lease cost and weighted average lease terms and discount rates for operating and finance leases:



	For the year ended December 31, 2019

Lease cost:
Operating lease cost	$	21,226
Finance lease cost:
Amortization of right-of-use assets	26,489
Interest on lease liabilities	173
Total finance lease cost	26,662
Short-term lease cost	434
Variable lease cost	9,585
Total lease cost	$	57,907



	As of December 31, 2019

Lease term and discount rate:
Weighted average remaining lease term:
Finance leases	2.1 years
Operating leases	10.4 years

Weighted average discount rate:
Finance leases	11.9	%
Operating leases	6.1	%

The following table details cash flows from operating and finance leases:



	For the year ended December 31, 2019

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	19,654
Operating cash flows from finance leases	173
Financing cash flows from finance leases	654

We obtained right-of-use assets in exchange for lease liabilities of $8.5 million upon commencement of operating leases during the year ended December 31, 2019.

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2019:



	Operating Leases			Finance Leases			Total

Year ending December 31,
2020	$	19,907		$	629		$	20,536
2021	17,594			487			18,081
2022	15,379			96			15,475
2023	14,369			—			14,369
2024	13,286			—			13,286
After 2024	71,147			—			71,147
Total future minimum lease payments	151,682			1,212			152,894
Less: Interest	(40,691		)	(161		)	(40,852		)
Total lease liabilities	$	110,991		$	1,051		$	112,042

Lessee Accounting

LESSEE ACCOUNTING

The Consolidated Balance Sheets include the following amounts for right-of-use assets and lease liabilities as of December 31, 2019:



	Amounts

Right-of-use assets:
Operating	$	113,399
Finance	325,826
Total right-of-use assets	$	439,225

Lease liabilities:
Current:
Operating	$	14,112
Finance	486
Total current	14,598
Non-current:
Operating	96,879
Finance	565
Total non-current	97,444
Total lease liabilities	$	112,042

The following are the components of lease cost and weighted average lease terms and discount rates for operating and finance leases:



	For the year ended December 31, 2019

Lease cost:
Operating lease cost	$	21,226
Finance lease cost:
Amortization of right-of-use assets	26,489
Interest on lease liabilities	173
Total finance lease cost	26,662
Short-term lease cost	434
Variable lease cost	9,585
Total lease cost	$	57,907



	As of December 31, 2019

Lease term and discount rate:
Weighted average remaining lease term:
Finance leases	2.1 years
Operating leases	10.4 years

Weighted average discount rate:
Finance leases	11.9	%
Operating leases	6.1	%

The following table details cash flows from operating and finance leases:



	For the year ended December 31, 2019

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	19,654
Operating cash flows from finance leases	173
Financing cash flows from finance leases	654

We obtained right-of-use assets in exchange for lease liabilities of $8.5 million upon commencement of operating leases during the year ended December 31, 2019.

The following table presents future minimum lease payments of our lease liabilities as of December 31, 2019:



	Operating Leases			Finance Leases			Total

Year ending December 31,
2020	$	19,907		$	629		$	20,536
2021	17,594			487			18,081
2022	15,379			96			15,475
2023	14,369			—			14,369
2024	13,286			—			13,286
After 2024	71,147			—			71,147
Total future minimum lease payments	151,682			1,212			152,894
Less: Interest	(40,691		)	(161		)	(40,852		)
Total lease liabilities	$	110,991		$	1,051		$	112,042

Revenue Recognition- Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Total revenue	$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
North America
Disaggregation of Revenue [Line Items]
Total revenue									1,546,223	1,476,414	1,239,197
Central and South America
Disaggregation of Revenue [Line Items]
Total revenue									125,458	101,632	90,000
All other
Disaggregation of Revenue [Line Items]
Total revenue									218,480	188,790	185,845
Services
Disaggregation of Revenue [Line Items]
Total revenue									1,547,308	1,335,454
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									76,150	225,972
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue									1,623,458	1,561,426	1,275,553
Equipment
Disaggregation of Revenue [Line Items]
Total revenue									115,052	119,657
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue									145,646	85,753
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									6,005	205,410
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue									266,703	205,410	239,489
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue									21,162	23,077	6,707
Corporate and Other \| North America
Disaggregation of Revenue [Line Items]
Total revenue									2,143	4,555	4,030
Corporate and Other \| Central and South America
Disaggregation of Revenue [Line Items]
Total revenue									0	0	0
Corporate and Other \| All other
Disaggregation of Revenue [Line Items]
Total revenue									19,019	18,522	2,677
Corporate and Other \| Services
Disaggregation of Revenue [Line Items]
Total revenue									878	1,351
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									20,284	21,726
Corporate and Other \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue									21,162	23,077
Corporate and Other \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue									0	0
Corporate and Other \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue									0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									0	0
Corporate and Other \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue									0
Hughes
Disaggregation of Revenue [Line Items]
Total revenue									1,852,742	1,716,169	1,476,131
Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue									1,852,742	1,716,528	1,477,918
Hughes \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue									1,527,823	1,444,628	1,204,750
Hughes \| Operating segments \| Central and South America
Disaggregation of Revenue [Line Items]
Total revenue									125,458	101,632	90,000
Hughes \| Operating segments \| All other
Disaggregation of Revenue [Line Items]
Total revenue									199,461	170,268	183,168
Hughes \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue									1,535,966	1,313,059
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									50,073	198,059
Hughes \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue									1,586,039	1,511,118
Hughes \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue									115,052	119,657
Hughes \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue									145,646	85,753
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									6,005	205,410
Hughes \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue									266,703
ESS
Disaggregation of Revenue [Line Items]
Total revenue									15,131	27,009	30,405
ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue									16,257	27,231	30,417
ESS \| Operating segments \| North America
Disaggregation of Revenue [Line Items]
Total revenue									16,257	27,231	30,417
ESS \| Operating segments \| Central and South America
Disaggregation of Revenue [Line Items]
Total revenue									0	0	0
ESS \| Operating segments \| All other
Disaggregation of Revenue [Line Items]
Total revenue									0	0	$ 0
ESS \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue									10,464	21,044
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									5,793	6,187
ESS \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue									16,257	27,231
ESS \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue									0	0
ESS \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue									0	0
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue									0	$ 0
ESS \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue									$ 0

Other Investments - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
Other Investments - Narrative (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Goodwill, equity method investment		$ 19,000,000.0
Dividends received from unconsolidated affiliates		2,716,000	$ 10,000,000	$ 19,000,000
Dividend received from unconsolidated affiliate		2,284,000	0	0
Reduction to investments, amount		(8,100,000)	0	0
Revenue from related parties		40,014,000	60,926,000	96,750,000
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenue from related parties		4,400,000	4,400,000	$ 4,900,000
Trade accounts receivable - DISH Network	$ 800,000	600,000	800,000
Broadband Connectivity Solutions
Schedule of Equity Method Investments [Line Items]
Revenue from related parties		9,000,000.0	700,000
Trade accounts receivable - DISH Network	3,400,000	$ 5,200,000	$ 3,400,000
Payments to acquire equity method investments	$ 100,000,000.0
Equity interest, percentage in joint venture	20.00%		20.00%

Long-Term Debt and Finance Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2019

Debt and Lease Obligation [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 finance lease obligations:



	Effective Interest Rate	As of December 31,
		2019					2018
		Carrying Amount			Fair Value		Carrying Amount			Fair Value

Senior Secured Notes:
6 1/2% Senior Secured Notes due 2019	6.959%	$	—		$	—	$	920,836		$	932,696
5 1/4% Senior Secured Notes due 2026	5.320%	750,000			825,308		750,000			695,865
Senior Unsecured Notes:
7 5/8% Senior Unsecured Notes due 2021	8.062%	900,000			963,783		900,000			934,902
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000			833,903		750,000			696,353
Less: Unamortized debt issuance costs		(10,832		)	—		(16,757		)	—
Subtotal		2,389,168			$	2,622,994	3,304,079			$	3,259,816
Finance lease obligations		1,051					1,705
Total debt and finance lease obligations		2,390,219					3,305,784
Less: Current portion		(486		)			(919,582		)
Long-term debt and finance lease obligations, net of current portion		$	2,389,733				$	2,386,202

Related Party Transactions - Other (Notes)

12 Months Ended

Dec. 31, 2019

Related Party Transactions - Other

Terminated or Transferred Related Party Agreements

EchoStar XII. DISH Network leased satellite capacity from us on the EchoStar XII satellite.

RELATED PARTY TRANSACTIONS - ECHOSTAR

RELATED PARTY TRANSACTIONS - DISH NETWORK

Overview

We and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future.

Services and Other Revenue — DISH Network

A summary of our Services and other revenue - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Services and other revenue - DISH Network	$	40,014	$	60,926	$	96,750

A summary of the related trade accounts receivable follows:



	As of December 31,
	2019		2018

Trade accounts receivable - DISH Network	$	8,876	$	13,550

A summary of our operating expenses - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Operating expenses - DISH Network	$	3,684	$	3,602	$	3,485

A summary of the related trade accounts payable follows:



	As of December 31,
	2019		2018

Trade accounts payable - DISH Network	$	502	$	752

180 days’ prior written notice. The fees for the services provided under these agreements depend on the number of racks located at the location.

for certain past and future excess California research and development tax credits generated by EchoStar and its subsidiaries and used by DISH Network.

Other Agreements

responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction.

Hughes Systique Corporation (“Hughes Systique”)

Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

TerreStar Solutions

Global IP

Maxar Technologies Inc

AsiaSat

Related Party Transactions - DISH Network - Narrative (Details) - USD ($) $ in Thousands		1 Months Ended								12 Months Ended
	Feb. 27, 2017	May 31, 2019	Feb. 28, 2019	Dec. 31, 2017	Aug. 31, 2017	Mar. 31, 2017	Aug. 31, 2015	Oct. 31, 2012	May 31, 2012	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 28, 2017
Related party transactions
Income tax provision (benefit)										$ 11,595	$ 18,615	$ (93,766)
Hughes Broadband Distribution Agreement
Related party transactions
Agreement term								5 years
Required minimum notice for termination of agreement								180 days
DISH Network \| Class A common stock
Related party transactions
Entity shares issued per acquiree share (in shares)		0.23523769
DISH Network \| TerreStar Agreement
Related party transactions
Minimum termination notice period				21 days
DISH Network \| Hughes Equipment And Service Agreement
Related party transactions
Agreement term			5 years
Required minimum notice for termination of agreement			180 days
Minimum termination notice period			365 days
DISH Network \| Collocation and Antenna Space Agreements
Related party transactions
Agreement term							4 years
Term of renewal option					3 years
Termination notice required					180 days
DISH Network \| Hughes Broadband Master Services Agreement
Related party transactions
Agreement term						5 years
Required minimum notice for termination of agreement						90 days
DISH Network \| Hughes Retail Group \| Hughes Retail Preferred Tracking Stock \| Satellite and Tracking Stock Transaction
Related party transactions
Percentage of economic interest held	80.00%
DISH Network \| Ciel Satellite Holdings Inc \| 103 Spectrum Development Agreement
Related party transactions
Agreement term									10 years
DISH Network \| Maximum \| Collocation and Antenna Space Agreements
Related party transactions
Required renewal notice					120 days
DISH Network \| Minimum \| Collocation and Antenna Space Agreements
Related party transactions
Required renewal notice					90 days
DISH Network \| Related Party Transactions, Lessee, Operating Lease, Real Estate \| American Fork Occupancy License Agreement
Related party transactions
Agreement term					5 years
DISH Network \| EchoStar Technologies segment \| Share Exchange Agreement
Related party transactions
Ownership interest acquired by related party (as a percent)				100.00%								100.00%	100.00%

Summary of Significant Accounting Policies Schedule of Adjustments Related to New Accounting Pronouncement (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated earnings (losses)	$ 664,415				$ 693,957				$ 664,415	$ 693,957
Total revenue	500,600	$ 473,121	$ 461,241	$ 455,199	455,113	$ 457,650	$ 439,667	$ 414,406	1,890,161	1,766,836	$ 1,515,042
Selling, general and administrative expenses									467,869	397,994	337,548
Total costs and expenses									1,739,209	1,588,854	1,438,261
Operating income (loss)	45,088	45,433	13,962	46,469	34,089	57,956	52,331	33,606	150,952	177,982	76,781
Interest expense, net of amounts capitalized									(272,218)	(231,169)	(213,166)
Gains (losses) on investments, net									(8,464)	187	(1,574)
Total other income (expense), net									(236,773)	(171,447)	(177,949)
Income (loss) from continuing operations before income taxes									(85,821)	6,535	(101,168)
Income tax benefit (provision), net									(11,595)	(18,615)	93,766
Net income (loss) from continuing operations									(97,416)	(12,080)	(7,402)
Net income (loss) attributable to HSS	(52,852)	107	977	22,226	6,799	28,470	40,231	20,001	(29,542)	95,501	295,970
Net income (loss)	$ (62,828)	$ (2,690)	$ 1,609	$ 23,032	$ 7,349	$ 28,920	$ 40,693	$ 20,381	(40,877)	97,343	297,553
Unrealized gains (losses) on available-for-sale securities									1,817	(665)	(2,280)
Other-than-temporary impairment loss on available-for-sale securities									0	0	3,298
Total other comprehensive income (loss), net of tax									2,466	(32,774)	8,306
Comprehensive income (loss)									(38,411)	64,569	305,859
Comprehensive income (loss) attributable to HSS									(30,404)	64,116	303,867
Services and other revenue
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total revenue									1,623,458	1,561,426	1,275,553
Cost of sales - services and other (exclusive of depreciation and amortization)									$ 555,701	559,838	$ 497,111
Accounting Standards Update 2016-01
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated earnings (losses)												$ (400)
Gains (losses) on investments, net										(800)
Total other income (expense), net										(800)
Income (loss) from continuing operations before income taxes										(800)
Net income (loss) from continuing operations										(800)
Net income (loss) attributable to HSS										(800)
Net income (loss)										(800)
Unrealized gains (losses) on available-for-sale securities										(28)
Other-than-temporary impairment loss on available-for-sale securities										828
Total other comprehensive income (loss), net of tax										800
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated earnings (losses)												$ 16,000
Total revenue										2,323
Selling, general and administrative expenses										8,520
Total costs and expenses										11,258
Operating income (loss)										(8,935)
Interest expense, net of amounts capitalized										539
Gains (losses) on investments, net										0
Total other income (expense), net										539
Income (loss) from continuing operations before income taxes										(8,396)
Income tax benefit (provision), net										2,139
Net income (loss) from continuing operations										(6,257)
Net income (loss) attributable to HSS										(6,257)
Net income (loss)										(6,257)
Comprehensive income (loss)										(6,257)
Comprehensive income (loss) attributable to HSS										(6,257)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Accounting Standards Update 2014-09 \| Services and other revenue
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total revenue										2,323
Cost of sales - services and other (exclusive of depreciation and amortization)										2,738
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Comprehensive income (loss)										58,312
Comprehensive income (loss) attributable to HSS										57,859
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total revenue										1,769,159
Selling, general and administrative expenses										406,514
Total costs and expenses										1,600,112
Operating income (loss)										169,047
Interest expense, net of amounts capitalized										(230,630)
Income tax benefit (provision), net										(16,476)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] \| Accounting Standards Update 2014-09 \| Services and other revenue
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total revenue										1,563,749
Cost of sales - services and other (exclusive of depreciation and amortization)										562,576
Calculated Under Revenue Guidance In Effect Before Topic 606 And Accounting Standards Update 2016-01 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unrealized gains (losses) on available-for-sale securities										(693)
Other-than-temporary impairment loss on available-for-sale securities										828
Total other comprehensive income (loss), net of tax										(31,974)
Calculated Under Revenue Guidance In Effect Before Topic 606 And Accounting Standards Update 2016-01 [Member] \| Accounting Standards Update 2014-09 And 2016-01
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gains (losses) on investments, net										(613)
Total other income (expense), net										(171,708)
Income (loss) from continuing operations before income taxes										(2,661)
Net income (loss) from continuing operations										(19,137)
Net income (loss) attributable to HSS										88,444
Net income (loss)										$ 90,286

Related Party Transactions

12 Months Ended

Dec. 31, 2019

Related Party Transactions - Other

Terminated or Transferred Related Party Agreements

EchoStar XII. DISH Network leased satellite capacity from us on the EchoStar XII satellite.

RELATED PARTY TRANSACTIONS - ECHOSTAR

RELATED PARTY TRANSACTIONS - DISH NETWORK

Overview

We and/or EchoStar and its other subsidiaries may also enter into additional agreements with DISH Network in the future.

Services and Other Revenue — DISH Network

A summary of our Services and other revenue - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Services and other revenue - DISH Network	$	40,014	$	60,926	$	96,750

A summary of the related trade accounts receivable follows:



	As of December 31,
	2019		2018

Trade accounts receivable - DISH Network	$	8,876	$	13,550

A summary of our operating expenses - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Operating expenses - DISH Network	$	3,684	$	3,602	$	3,485

A summary of the related trade accounts payable follows:



	As of December 31,
	2019		2018

Trade accounts payable - DISH Network	$	502	$	752

180 days’ prior written notice. The fees for the services provided under these agreements depend on the number of racks located at the location.

for certain past and future excess California research and development tax credits generated by EchoStar and its subsidiaries and used by DISH Network.

Other Agreements

responsible for certain pre-BSS Transaction compensation and benefits for employees who transferred to DISH Network in connection with the BSS Transaction.

Hughes Systique Corporation (“Hughes Systique”)

Systique. As a result, we consolidate Hughes Systique’s financial statements in these Consolidated Financial Statements.

TerreStar Solutions

Global IP

Maxar Technologies Inc

AsiaSat

Employee Benefit Plans - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - Class A common stock - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee benefit plans
Maximum fair value of capital stock permitted to be purchased by employees in any one year under ESPP	$ 25,000
Purchase price as percentage of closing market price on the last business day of each calendar quarter under ESPP	85.00%
Employee purchases of common stock under ESPP (in shares)	280,000	235,000	169,000
EchoStar Corporation
Employee benefit plans
Number of shares authorized for issue (in shares)	5,000,000.0
Number of shares that remain available for issuance (in shares)	2,200,000
Required service period	3 months

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings (Losses)	Non-controlling Interests
Beginning balance at Dec. 31, 2016	$ 1,755,023	$ 1,516,199	$ (60,719)	$ 286,713	$ 12,830
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	5,117	5,117
Transfer of launch service contracts to EchoStar	(145,114)	(145,114)
Contribution of EchoStar XIX satellite, net of deferred tax	349,337	349,337
Contribution of net assets pursuant to Share Exchange Agreement	219,662	219,662
Exchange of uplinking business net assets for HSS Tracking Stock	(190,221)	(190,221)
Other comprehensive income (loss)	8,214		7,805		409
Net income (loss)	297,553			295,970	1,583
Other comprehensive income (loss)	(327)	(419)	92
Ending balance at Dec. 31, 2017	2,299,244	1,754,561	(52,822)	582,683	14,822
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	5,435	5,435
Capital contribution from EchoStar Corporation	7,125	7,125
Other comprehensive income (loss)	(32,774)		(31,385)		(1,389)
Net income (loss)	97,343			95,501	1,842
Other comprehensive income (loss)	(84)	(84)
Ending balance at Dec. 31, 2018	2,392,495	1,767,037	(83,774)	693,957	15,275
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	5,436	5,436
Capital contribution from EchoStar Corporation	9,606	9,606
Capital contribution from EchoStar Corporation	(7,313)	(833)			(6,480)
Purchase of non-controlling interest	(332,699)	(332,699)
Issuance of equity and contribution of assets pursuant to the Yahsat JV formation	102,775	29,576			73,199
Other comprehensive income (loss)	2,466		(862)		3,328
Net income (loss)	(40,877)			(29,542)	(11,335)
Other comprehensive income (loss)	2,274	513			1,761
Ending balance at Dec. 31, 2019	$ 2,134,163	$ 1,478,636	$ (84,636)	$ 664,415	$ 75,748

Inventory (Tables)

12 Months Ended

Dec. 31, 2019

Inventory, Net [Abstract]

Schedule of inventory

Inventory consists of the following:



	As of December 31,
	2019		2018

Raw materials	$	4,240	$	4,856
Work-in-process	6,979		13,901
Finished goods	68,255		56,622
Total inventory	$	79,474	$	75,379

Related Party Transactions - DISH Network - Schedule of related party transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Principal Business
Revenue from related parties	$ 40,014	$ 60,926	$ 96,750
DISH Network
Principal Business
Trade accounts receivable - DISH Network	8,876	13,550
Trade accounts payable - DISH Network	$ 502	$ 752

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-lived Assets

Principles of Consolidation and Basis of Presentation

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

Overview

Hughes Segment

ESS Segment

Lease Revenue

Other

Trade Accounts Receivable

Contract Assets

Contract Acquisition Costs

Cost of Sales

Cost of Sales - Services and Other

Cost of Sales - Equipment

Stock-based Compensation Expense

Advertising Costs

Advertising costs are expensed as incurred and are included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

Research and Development

Research and development costs, not incurred in connection with customer requirements, are generally expensed when incurred.

Business Combinations

Cash and Cash Equivalents

Securities

Marketable Investment Securities

Debt Securities

Equity Securities

Restricted Marketable Investment Securities

Inventory

Property and Equipment

Satellites

Other Property and Equipment

Goodwill

Other Intangible Assets

Regulatory Authorizations

Finite Lived

Finite lived regulatory authorizations are amortized over their estimated useful lives on a straight-line basis. Renewal costs are usually capitalized when they are incurred.

Indefinite Lived


•	FCC authorizations are non-depleting assets;


•	Renewal satellite applications generally are authorized by the FCC subject to certain conditions, without substantial cost under a stable regulatory, legislative and legal environment;


•	Expenditures required to maintain the authorization are not significant; and


•	We intend to use these authorizations indefinitely.

Costs incurred to maintain or renew indefinite-lived regulatory authorizations are expensed as incurred.

Equity Method Investments

Other Investments

Equity Method Investments

Other Equity Investments

Impairment Considerations

Externally Marketed Software

Contract Liabilities

Recently Adopted and Not Yet Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Leases

Our adoption of ASC 842 resulted in the following adjustments to the Consolidated Balance Sheet effective January 1, 2019:



	Balance December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance January 1, 2019

Other current assets	$	152,666	$	(28	)	$	152,638
Operating lease right-of-use assets	—		117,006			117,006
Other non-current assets, net	236,449		(7,272		)	229,177
Total assets	6,893,172		109,706			7,002,878
Accrued expenses and other current liabilities	157,654		14,444			172,098
Operating lease liabilities	—		99,133			99,133
Other non-current liabilities	71,647		(3,871		)	67,776
Total liabilities	4,500,677		109,706			4,610,383
Total liabilities and shareholders’ equity	6,893,172		109,706			7,002,878

Revenue Recognition and Financial Instruments

Our adoption of these standards impacted the referenced line items on the Statement of Operations and Statements of Comprehensive Income (Loss) as follows:



	For the year ended December 31, 2018
	As Reported			Adjustments Due to the						Balances If We Had Not Adopted the New Standards
				New Revenue Standard			New Investment Standard

Statement of Operations:
Revenue:
Services and other revenue	$	1,561,426		$	2,323		$	—		$	1,563,749
Total revenue	1,766,836			2,323			—			1,769,159
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	559,838			2,738			—			562,576
Selling, general and administrative expenses	397,994			8,520			—			406,514
Total costs and expenses	1,588,854			11,258			—			1,600,112
Operating income (loss)	177,982			(8,935		)	—			169,047
Other income (expense):
Interest expense, net of amounts capitalized	(231,169		)	539			—			(230,630		)
Gains (losses) on investments, net	187			—			(800		)	(613		)
Total other income (expense), net	(171,447		)	539			(800		)	(171,708		)
Income (loss) from continuing operations before income taxes	6,535			(8,396		)	(800		)	(2,661		)
Income tax benefit (provision), net	(18,615		)	2,139			—			(16,476		)
Net income (loss) from continuing operations	(12,080		)	(6,257		)	(800		)	(19,137		)
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Net income (loss) attributable to HSS	95,501			(6,257		)	(800		)	88,444

Statement of Comprehensive Income (Loss):
Net income (loss)	97,343			(6,257		)	(800		)	90,286
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on available-for-sale securities	(665		)	—			(28		)	(693		)
Other-than-temporary impairment loss on available-for-sale securities	—			—			828			828
Total other comprehensive income (loss), net of tax	(32,774		)	—			800			(31,974		)
Comprehensive income (loss)	64,569			(6,257		)	—			58,312
Comprehensive income (loss) attributable to HSS	64,116			(6,257		)	—			57,859

Recently Issued Accounting Pronouncements Not Yet Adopted

Credit Losses

Related Party Transactions - Dish Network Related Party Transactions - Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions
Revenue from related parties	$ 40,014	$ 60,926	$ 96,750
DISH Network
Related party transactions
Trade accounts receivable - DISH Network	$ 8,876	$ 13,550

Property and Equipment - Schedule of Satellite Fleet (Details)	12 Months Ended
	Dec. 31, 2019
SPACEWAY 3
Property and equipment
Depreciable Life (In Years)	10 years
EchoStar XVII
Property and equipment
Depreciable Life (In Years)	15 years
EchoStar XIX
Property and equipment
Depreciable Life (In Years)	15 years
Al Yah 3
Property and equipment
Depreciable Life (In Years)	7 years
EchoStar IX
Property and equipment
Depreciable Life (In Years)	12 years
Eutelsat 65 West A
Property and equipment
Depreciable Life (In Years)	15 years
Telesat T19V
Property and equipment
Depreciable Life (In Years)	15 years
EchoStar 105/SES-11
Property and equipment
Depreciable Life (In Years)	15 years

Regulatory Authorizations (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of estimated future amortization of intangible assets

As of December 31, 2019, our estimated future amortization of our regulatory authorizations with finite lives was as follows:



	Amount

For the years ending December 31,
2020	$	942
2021	942
2022	942
2023	942
2024	942
Thereafter	7,653
Total	$	12,363

As of December 31, 2019, our estimated future amortization of other intangible assets was as follows:



	Amount
For the years ending December 31,
2020	$	10,981
2021	4,356
2022	1,485
2023	1,485
2024	1,485
Thereafter	9,529
Total	$	29,321

Schedule of finite lived and indefinite lived intangible assets by major class

Our regulatory authorizations consisted of the following:



	Finite lived
	Cost			Accumulated Amortization			Total			Indefinite lived			Total

As of December 31, 2016	$	—		$	—		$	—		$	406,043		$	406,043
Impairment	—			—			—			(6,000		)	(6,000		)
As of December 31, 2017	—			—			—			400,043			400,043
As of December 31, 2018	—			—			—			400,043			400,043
Additions	12,833			—			12,833			(43		)	12,790
Amortization expense	—			(161		)	(161		)	—			(161		)
Currency translation adjustment	(309		)	—			(309		)	—			(309		)
As of December 31, 2019	$	12,524		$	(161	)	$	12,363		$	400,000		$	412,363

Weighted average useful life				14 years

Property and Equipment - Schedule of Major Asset Class (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property and equipment
Total satellites, net	$ 1,857,581
Property and equipment, net	1,857,581	$ 1,921,911
Satellites, net
Property and equipment
Total satellites, net	1,127,521
Property and equipment, net		1,209,930
Other property and equipment, net
Property and equipment
Property and equipment, net	$ 730,060	$ 711,981

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Components of income (loss) before income taxes
Domestic	$ 68,574,000	$ 40,385,000	$ (73,572,000)
Foreign	(154,395,000)	(33,850,000)	(27,596,000)
Income (loss) from continuing operations before income taxes	(85,821,000)	6,535,000	(101,168,000)
Current benefit (provision):
Federal	(4,525,000)	(914,000)	(638,000)
State	2,584,000	5,081,000	(2,753,000)
Foreign	(1,415,000)	(1,894,000)	(2,020,000)
Total current provision	(3,356,000)	2,273,000	(5,411,000)
Deferred benefit (provision):
Federal	(1,292,000)	(3,460,000)	108,144,000
State	(10,370,000)	(17,656,000)	(3,699,000)
Foreign	3,423,000	228,000	(5,268,000)
Total deferred benefit (provision)	(8,239,000)	(20,888,000)	99,177,000
Income tax benefit (provision), net	(11,595,000)	(18,615,000)	93,766,000
Actual tax provision reconciliation to the amounts computed by applying statutory Federal tax rate to income before taxes
Statutory rate	18,023,000	(1,372,000)	35,409,000
State income taxes, net of federal provision (benefit)	(4,148,000)	(13,642,000)	(3,788,000)
Permanent differences	(5,888,000)	(976,000)	911,000
Tax credits	(5,137,000)	(4,935,000)	(3,239,000)
Valuation allowance	(35,974,000)	(11,583,000)	(17,325,000)
Enactment of Tax Cuts and Job Act of 2017	0	0	75,617,000
Income tax provision on deemed mandatory repatriation of foreign earnings	11,182,000	4,051,000	(358,000)
Other	73,000	(28,000)	61,000
Total income tax benefit (provision), net	(11,595,000)	(18,615,000)	93,766,000
Deferred tax assets:
Net operating losses, credit and other carryforwards	92,304,000	103,230,000
Unrealized losses on investments, net	931,000	6,997,000
Accrued expenses	20,079,000	21,622,000
Stock-based compensation	5,096,000	1,613,000
Other assets	25,952,000	7,707,000
Total deferred tax assets	144,362,000	141,169,000
Valuation allowance	(102,201,000)	(49,183,000)
Deferred tax assets after valuation allowance	42,161,000	91,986,000
Deferred tax liabilities:
Depreciation and amortization	(414,046,000)	(443,063,000)
Other liabilities	(1,216,000)	(1,290,000)
Total deferred tax liabilities	(415,262,000)	(444,353,000)
Total net deferred tax liabilities	(373,101,000)	(352,367,000)
Deferred tax in foreign subsidiaries	7,200,000	3,600,000
Provision for U.S. income taxes or foreign withholding taxes	0
Change in enacted tax rate amount		800,000	75,600,000
Income tax provision on deemed mandatory repatriation of foreign earnings	11,182,000	4,051,000	(358,000)
Reconciliation of the beginning and ending amount of unrecognized tax benefits
Balance as of beginning of period	7,866,000	7,950,000	7,057,000
Additions based on tax positions related to the current year	0	572,000	656,000
Additions based on tax positions related to prior years	0	0	237,000
Reductions based on tax positions related to prior years	0	(656,000)	0
Balance as of end of period		7,866,000	$ 7,950,000
Unrecognized tax benefits if recognized, could affect our effective tax rate	7,866,000	7,866,000
Foreign
Deferred tax assets:
Deferred tax assets after valuation allowance	7,215,000	3,581,000
Deferred tax liabilities:
Net operating loss carryforwards	228,100,000
Federal
Deferred tax liabilities:
Total net deferred tax liabilities	(380,316,000)	$ (355,948,000)
Tax credit carryforwards	8,400,000
State
Deferred tax liabilities:
Tax credit carryforwards	$ 2,300,000

Revenue Recognition - Property and Equipment Subject to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property and equipment
Other property and equipment, net	$ 1,857,581	$ 1,921,911
Depreciation Expense	289,183	$ 263,964	$ 228,973
Customer premises equipment
Property and equipment
Total other property and equipment	1,458,298
Accumulated depreciation	(1,074,968)
Other property and equipment, net	383,330
Depreciation Expense	197,870
Satellites
Property and equipment
Total other property and equipment	104,620
Accumulated depreciation	(31,360)
Other property and equipment, net	73,260
Depreciation Expense	7,495
Real estate
Property and equipment
Total other property and equipment	1,562,918
Accumulated depreciation	(1,106,328)
Other property and equipment, net	456,590
Depreciation Expense	$ 205,365

Employee Benefit Plans - 401(k) Employee Savings Plans (Details) - EchoStar 401(k) Plan - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee benefit plans
Contribution limit per employee, as a percentage of eligible compensation	75.00%
Employer matching contribution as a percentage of voluntary employee contributions under 401(k) plan	50.00%
Percentage of eligible compensation, matched 50% by employer	6.00%
Percentage of eligible compensation, matched 100% by employer	3.00%
Employer maximum annual contribution per employee under 401(k) plan	$ 7,500
Vesting percentage of matching contributions to eligible employees per year	20.00%
Vesting percentage of matching contributions to eligible employees after specified period of service	100.00%
Eligibility for employer matching contributions, period of service	5 years
Matching contributions, net of forfeitures, made by the company during the year	$ 5,100,000	$ 5,000,000.0	$ 5,100,000
Discretionary contributions, net of forfeitures, fair value, under 401(k) plan	$ 6,700,000	$ 7,600,000	$ 6,700,000

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations



	For the years ended December 31,
	2019			2018			2017

Revenue:
Services and other revenue - DISH Network	$	195,942		$	305,229		$	337,079
Services and other revenue - other	17,714			25,598			24,748
Total revenue	213,656			330,827			361,827
Costs and expenses:
Cost of services and other	28,033			40,375			62,573
Selling, general and administrative expenses	6,903			159			43
Depreciation and amortization	85,926			124,564			126,380
Total costs and expenses	120,862			165,098			188,996
Operating income (loss)	92,794			165,729			172,831
Other income (expense):
Interest expense	(17,365		)	(28,552		)	(32,312		)
Total other income (expense), net	(17,365		)	(28,552		)	(32,312		)
Income (loss) from discontinued operations before income taxes	75,429			137,177			140,519
Income tax benefit (provision), net	(18,890		)	(27,754		)	164,436
Net income (loss) from discontinued operations	$	56,539		$	109,423		$	304,955

The following table presents the aggregate carrying amounts of assets and liabilities of our discontinued operations of the BSS Business as of December 31, 2018. No assets or liabilities attributable to our discontinued operations were held by us as of December 31, 2019.



	As of December 31, 2018

Assets
Prepaids and deposits	$	3,483
Current assets of discontinued operations	3,483
Property and equipment, net	660,270
Regulatory authorizations, net	65,615
Other non-current assets, net	16,576
Non-current assets of discontinued operations	742,461
Total assets of discontinued operations	$	745,944

Liabilities:
Current portion of finance lease obligations	$	39,995
Accrued interest	1,572
Accrued expenses and other current liabilities	7,488
Current liabilities of discontinued operations	49,055
Finance lease obligations	187,002
Deferred tax liabilities, net	132,787
Other non-current liabilities	29,493
Non-current liabilities of discontinued operations	349,282
Total liabilities of discontinued operations	$	398,337



	For the years ended December 31,
	2019		2018		2017

Operating activities:
Net income (loss) from discontinued operations	$	56,539	$	109,423	$	304,955
Depreciation and amortization	85,926		124,564		126,380

Investing activities:
Expenditures for property and equipment	510		175		699

Financing activities:
Payment of finance lease obligations	27,203		35,886		32,177
Payment of in-orbit incentive obligations	3,887		4,329		4,727

- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721677-107760

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 205
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-URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721533-107759

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721659-107760

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721665-107760

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721671-107760

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of related party transactions

A summary of our Services and other revenue - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Services and other revenue - DISH Network	$	40,014	$	60,926	$	96,750

A summary of the related trade accounts receivable follows:



	As of December 31,
	2019		2018

Trade accounts receivable - DISH Network	$	8,876	$	13,550

A summary of our operating expenses - DISH Network follows:



	For the years ended December 31,
	2019		2018		2017

Operating expenses - DISH Network	$	3,684	$	3,602	$	3,485

A summary of the related trade accounts payable follows:



	As of December 31,
	2019		2018

Trade accounts payable - DISH Network	$	502	$	752

Revenue Recognition - Schedule of Allowance for Doubtful Accounts Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Year	$ 16,604	$ 12,027	$ 12,752
Bad Debt Expense	30,027	24,984	9,551
Deductions	(22,854)	(20,407)	(10,276)
Balance at End of Year	$ 23,777	$ 16,604	$ 12,027

Related Party Transactions - Dish Network Related Party Transactions - DISH Network - General And Administrative (Details) - DISH Network - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions
Operating expenses - DISH Network	$ 3,684	$ 3,602	$ 3,485
Trade accounts payable - DISH Network	$ 502	$ 752

Revenue Recognition

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

Information About Contract Balances

The following is a summary for our contract balances:



	As of
	December 31, 2019			December 31, 2018

Trade accounts receivable and contract assets, net:
Sales and services	$	152,632		$	154,415
Leasing	4,016			7,990
Total trade accounts receivable	156,648			162,405
Contract assets	63,649			55,295
Allowance for doubtful accounts	(23,777		)	(16,604		)
Total trade accounts receivable and contract assets, net	$	196,520		$	201,096

Contract liabilities:
Current	$	101,060		$	72,249
Non-current	10,572			10,133
Total contract liabilities	$	111,632		$	82,382

For the years ended December 31, 2019 and December 31, 2018, we recognized revenue of $65.4 million and $52.0 million, respectively, that were previously included in the contract liability balances as of December 31, 2018 and December 31, 2017, respectively.

A summary of our allowance for doubtful accounts activity is as follows:



	Balance at Beginning of Year		Bad Debt Expense		Deductions			Balance at End of Year

For the years ended:
December 31, 2019	$	16,604	$	30,027	$	(22,854	)	$	23,777
December 31, 2018	12,027		24,984		(20,407		)	16,604
December 31, 2017	12,752		9,551		(10,276		)	12,027

Contract Acquisition Costs

Unamortized contract acquisition costs totaled $113.6 million and $104.0 million as of December 31, 2019 and 2018, respectively, and related amortization expense totaled $96.1 million and $83.0 million for the years ended December 31, 2019 and 2018, respectively.

Transaction Price Allocated to Remaining Performance Obligations

As of December 31, 2019, the remaining performance obligations for our customer contracts with original expected durations of more than one year was $857.7 million. We expect to recognize 47.0% 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, our leasing arrangements and agreements with certain customers under which collectibility of all amounts due through the term of contracts is uncertain.

Disaggregation of Revenue

Geographic Information

The following is our revenue from customer contracts disaggregated by primary geographic market and by segment:



	Hughes		ESS		Corporate and Other		Consolidated Total

For the year ended December 31, 2019
North America	$	1,527,823	$	16,257	$	2,143	$	1,546,223
South and Central America	125,458		—		—		125,458
All other	199,461		—		19,019		218,480
Total revenue	$	1,852,742	$	16,257	$	21,162	$	1,890,161

For the year ended December 31, 2018
North America	$	1,444,628	$	27,231	$	4,555	$	1,476,414
South and Central America	101,632		—		—		101,632
All other	170,268		—		18,522		188,790
Total revenue	$	1,716,528	$	27,231	$	23,077	$	1,766,836

For the year ended December 31, 2017
North America	$	1,204,750	$	30,417	$	4,030	$	1,239,197
South and Central America	90,000		—		—		90,000
All other	183,168		—		2,677		185,845
Total revenue	$	1,477,918	$	30,417	$	6,707	$	1,515,042

Nature of Products and Services

The following is our revenue disaggregated by the nature of products and services and by segment:



	Hughes		ESS		Corporate and Other		Consolidated Total

For the year ended December 31, 2019
Services and other revenue:
Services	$	1,535,966	$	10,464	$	878	$	1,547,308
Lease revenue	50,073		5,793		20,284		76,150
Total services and other revenue	1,586,039		16,257		21,162		1,623,458
Equipment revenue:
Equipment	115,052		—		—		115,052
Design, development and construction services	145,646		—		—		145,646
Lease revenue	6,005		—		—		6,005
Total equipment revenue	266,703		—		—		266,703
Total revenue	$	1,852,742	$	16,257	$	21,162	$	1,890,161

For the year ended December 31, 2018
Services and other revenue:
Services	$	1,313,059	$	21,044	$	1,351	$	1,335,454
Lease revenue	198,059		6,187		21,726		225,972
Total services and other revenue	1,511,118		27,231		23,077		1,561,426
Equipment revenue:
Equipment	119,657		—		—		119,657
Design, development and construction services	85,753		—		—		85,753
Total equipment revenue	205,410		—		—		205,410
Total revenue	$	1,716,528	$	27,231	$	23,077	$	1,766,836

Lease Revenue

The following is our lease revenue by type of lease:



	For the year ended December 31, 2019

Sales-type lease revenue:
Revenue at lease commencement	$	6,005
Interest income	784
Total sales-type lease revenue	6,789
Operating lease revenue	75,366
Total lease revenue	$	82,155

Substantially all of our net investment in sales-type leases consisted of lease receivables totaling $6.5 million as of December 31, 2019.

The following table presents future operating lease payments to be received as of December 31, 2019:



	Amounts

Year ending December 31,
2020	$	36,560
2021	33,545
2022	31,666
2023	30,551
2024	28,444
After 2024	123,844
Total lease payments	$	284,610

Property and equipment, net and Depreciation and amortization included the following amounts for assets subject to operating leases:



	As of December 31, 2019							For the year ended December 31, 2019
	Cost		Accumulated Depreciation			Net		Depreciation Expense

Customer premises equipment	$	1,458,298	$	(1,074,968	)	$	383,330	$	197,870
Satellites	104,620		(31,360		)	73,260		7,495
Total	$	1,562,918	$	(1,106,328	)	$	456,590	$	205,365

Business Combination (Tables)

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

All assets and liabilities acquired from Yahsat in the Yahsat Brazil JV Transaction have been recorded at fair value. The following table summarizes the preliminary allocations of purchase price:



	Amounts

Assets:
Cash and cash equivalents	$	7,858
Other current assets	7,106
Property and equipment	88,358
Regulatory authorization	4,498
Goodwill	2,128
Other long-term assets	1,502
Total assets	$	111,450

Liabilities:
Accounts payable and accrued liabilities	$	6,516
Other current liabilities	2,159
Total liabilities	$	8,675

Total purchase price ⁽¹⁾	$	102,775

(1) Based on the value determined for the equity ownership interest issued by our Brazilian subsidiary as consideration for the business acquired by us in the Yahsat Brazil JV Transaction.

Schedule of Other Intangible Assets



	Amounts

Satellite payload	$	50,738
Regulatory authorization	4,498
Total	$	55,236

Our other intangible assets consisted of the following:



	Customer Relationships			Patents			Trademarks and Licenses			Total

Cost:
As of December 31, 2016	$	270,300		$	51,417		$	29,700		$	351,417
As of December 31, 2017	270,300			51,417			29,700			351,417
Write-off	—			(17		)	—			(17		)
As of December 31, 2018	270,300			51,400			29,700			351,400
As of December 31, 2019	$	270,300		$	51,400		$	29,700		$	351,400
Accumulated amortization:
As of December 31, 2016	$	(214,544	)	$	(47,848	)	$	(8,291	)	$	(270,683	)
Amortization expense	(17,098		)	(3,569		)	(1,485		)	$	(22,152	)
As of December 31, 2017	(231,642		)	(51,417		)	(9,776		)	(292,835		)
Amortization expense	(13,145		)	—			(1,485		)	(14,630		)
Write-off	—			17			—			17
As of December 31, 2018	(244,787		)	(51,400		)	(11,261		)	(307,448		)
Amortization expense	(13,146		)	—			(1,485		)	(14,631		)
As of December 31, 2019	$	(257,933	)	$	(51,400	)	$	(12,746	)	$	(322,079	)
Carrying amount:
As of December 31, 2016	$	55,756		$	3,569		$	21,409		$	80,734
As of December 31, 2017	$	38,658		$	—		$	19,924		$	58,582
As of December 31, 2018	$	25,513		$	—		$	18,439		$	43,952
As of December 31, 2019	$	12,367		$	—		$	16,954		$	29,321

Weighted average useful life	8 years			6 years			20 years

Discontinued Operations (Details) $ in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
Discontinued Operations (Details) $ in Thousands	Mar. 31, 2017 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Feb. 28, 2013 transponder	Sep. 30, 2009 transponder	Nov. 30, 2008 transponder
Income Statement
Total revenue		$ 500,600	$ 473,121	$ 461,241	$ 455,199	$ 455,113	$ 457,650	$ 439,667	$ 414,406	$ 1,890,161	$ 1,766,836	$ 1,515,042
Net income (loss) from discontinued operations										56,539	109,423	304,955
Balance Sheet
Current assets of discontinued operations		0				3,483				0	3,483
Non-current assets of discontinued operations		0				742,461				0	742,461
Finance lease obligations		0				49,055				0	49,055
Total liabilities of discontinued operations		$ 0				349,282				0	349,282
Financing activities:
Payment of finance lease obligations										654
Payment of in-orbit incentive obligations										4,430	4,796	5,850
Transfer of launch service contracts from (to) EchoStar										0	0	(145,114)
Discontinued Operations
Investing activities:
Expenditures for property and equipment										510	175	699
Financing activities:
Payment of finance lease obligations										27,203	35,886	32,177
Payment of in-orbit incentive obligations										3,887	4,329	4,727
BSS Business \| Discontinued Operations
Income Statement
Total revenue										213,656	330,827	361,827
Cost of services and other										28,033	40,375	62,573
Selling, general and administrative expenses										6,903	159	43
Depreciation and amortization										85,926	124,564	126,380
Total costs and expenses										120,862	165,098	188,996
Operating income (loss)										92,794	165,729	172,831
Interest expense										(17,365)	(28,552)	(32,312)
Total other income (expense), net										(17,365)	(28,552)	(32,312)
Income (loss) from discontinued operations before income taxes										75,429	137,177	140,519
Income tax benefit (provision), net										(18,890)	(27,754)	164,436
Net income (loss) from discontinued operations										56,539	109,423	304,955
Balance Sheet
Prepaids and deposits						3,483					3,483
Current assets of discontinued operations						3,483					3,483
Property and equipment, net						660,270					660,270
Regulatory authorizations, net						65,615					65,615
Other non-current assets, net						16,576					16,576
Non-current assets of discontinued operations						742,461					742,461
Total assets of discontinued operations						745,944					745,944
Current portion of finance lease obligations						39,995					39,995
Accrued interest						1,572					1,572
Accrued expenses and other current liabilities						7,488					7,488
Disposal Group, Including Discontinued Operation, Accrued Liabilities, Current						49,055					49,055
Finance lease obligations						187,002					187,002
Deferred tax liabilities, net						132,787					132,787
Other non-current liabilities						29,493					29,493
Non-current liabilities of discontinued operations						349,282					349,282
Total liabilities of discontinued operations						$ 398,337					398,337
Services and other revenue
Income Statement
Total revenue										1,623,458	1,561,426	1,275,553
Services and other revenue \| BSS Business \| Discontinued Operations
Income Statement
Total revenue										17,714	25,598	24,748
Services and other revenue \| DISH Network \| BSS Business \| Discontinued Operations
Income Statement
Total revenue										$ 195,942	$ 305,229	$ 337,079
EchoStar XXIII \| Other noncurrent assets \| EOC
Financing activities:
Transfer of launch service contracts from (to) EchoStar	$ 62,000
TeleSat Transponder Agreement \| Telesat Canada
Financing activities:
Number of DBS transponders available \| transponder														32
DISH Nimiq 5 Agreement \| DISH Network
Financing activities:
Number of DBS transponders available \| transponder														32
Satellite Services Agreement \| S E S Latin America \| QuetzSat-1
Financing activities:
Number of DBS transponders expected to receive services per agreement \| transponder															32
Satellite Capacity Lease Agreement \| QuetzSat-1 \| DISH Network
Financing activities:
Number of DBS transponders receiving services \| transponder															24
Number of DBS transponders receiving services sublease \| transponder													5

Revenue Recognition - Lease Income Maturity (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Amounts
2020	$ 36,560
2021	33,545
2022	31,666
2023	30,551
2024	28,444
After 2024	123,844
Total lease payments	$ 284,610

Supplemental Guarantor and Non-Guarantor Financial Information

12 Months Ended

Dec. 31, 2019

Supplemental Guarantor and Non-Guarantor Financial Information

Supplemental Guarantor and Non-Guarantor Financial Information

Certain of our wholly-owned subsidiaries (together, the “Guarantor Subsidiaries”) have fully and unconditionally guaranteed, on a joint and several basis, the obligations of our Notes. See Note 14. Long-term Debt and Finance Lease Obligations for further information on our Notes.

In lieu of separate financial statements of the Guarantor Subsidiaries, accompanying condensed consolidating financial information prepared in accordance with Rule 3-10(f) of Regulation S-X is presented below, including the accompanying condensed balance sheet information, the accompanying condensed statement of operations and comprehensive

income (loss) information and the accompanying condensed statement of cash flows information of HSS, the Guarantor Subsidiaries on a combined basis and the non-guarantor subsidiaries of HSS on a combined basis and the eliminations necessary to arrive at the corresponding information of HSS on a consolidated basis.

The indentures governing our Notes contain restrictive covenants that, among other things, impose limitations on our ability and the ability of certain of our subsidiaries to pay dividends or make distributions, incur additional debt, make certain investments, create liens or enter into sale and leaseback transactions, merge or consolidate with another company, transfer and sell assets, enter into transactions with affiliates or allow to exist certain restrictions on the ability to pay dividends, make distributions, make other payments, or transfer assets.

The accompanying condensed consolidating financial information (amounts in thousands) presented below should be read in conjunction with our accompanying condensed consolidated financial statements and notes thereto included herein.

Consolidating Balance Sheet as of December 31, 2019



	HSS		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Cash and cash equivalents	$	1,057,903	$	32,338	$	49,194	$	—		$	1,139,435
Marketable investment securities	652,594		241		—		—			652,835
Trade accounts receivable and contract assets, net	—		129,722		66,798		—			196,520
Advances to affiliates	93,493		523,116		17,501		(502,218		)	131,892
Other current assets	43		79,221		90,458		38			169,760
Total current assets	1,804,033		764,638		223,951		(502,180		)	2,290,442
Property and equipment, net	—		1,459,151		398,430		—			1,857,581
Operating lease right-of-use assets	—		89,106		24,293		—			113,399
Goodwill	—		504,173		2,780		—			506,953
Regulatory authorizations, net	—		400,000		12,363		—			412,363
Other intangible assets, net	—		29,321		—		—			29,321
Other investments, net	—		110,040		—		—			110,040
Investment in subsidiaries	2,876,572		282,163		—		(3,158,735		)	—
Advances to affiliates, net	700		565,412		17,161		(563,514		)	19,759
Other non-current assets, net	9,972		206,781		25,396		(9,972		)	232,177
Total assets	$	4,691,277	$	4,410,785	$	704,374	$	(4,234,401	)	$	5,572,035
Liabilities and Shareholders’ Equity
Trade accounts payable	$	—	$	102,744	$	18,808	$	—		$	121,552
Current portion of long-term debt and finance lease obligations	—		—		486		—			486
Advances from affiliates, net	202,994		240,887		69,469		(502,218		)	11,132
Contract liabilities	—		96,485		4,575		—			101,060
Accrued expenses and other current liabilities	40,700		73,696		132,365		38			246,799
Total current liabilities	243,694		513,812		225,703		(502,180		)	481,029
Long-term debt and finance lease obligations, net of current portion	2,389,168		—		565		—			2,389,733
Deferred tax liabilities, net	—		390,288		—		(9,972		)	380,316
Operating lease liabilities	—		77,366		19,513		—			96,879
Advances from affiliates, net	—		488,488		99,006		(563,514		)	23,980
Other non-current liabilities	—		65,030		905		—			65,935
Total HSS shareholders’ equity	2,058,415		2,875,801		282,934		(3,158,735		)	2,058,415
Non-controlling interests	—		—		75,748		—			75,748
Total liabilities and shareholders’ equity	$	4,691,277	$	4,410,785	$	704,374	$	(4,234,401	)	$	5,572,035

Consolidating Balance Sheet as of December 31, 2018



	HSS		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Total
Assets
Cash and cash equivalents	$	771,718	$	46,353	$	29,752	$	—		$	847,823
Marketable investment securities	1,608,123		1,073		—		—			1,609,196
Trade accounts receivable and contract assets, net	—		128,831		72,265		—			201,096
Advances to affiliates	109,433		536,600		27,174		(569,657		)	103,550
Other current assets	72		94,695		58,460		(561		)	152,666
Current assets of discontinued operations	—		3,483		—		—			3,483
Total current assets	2,489,346		811,035		187,651		(570,218		)	2,917,814
Property and equipment, net	—		1,620,534		301,377		—			1,921,911
Goodwill	—		504,173		—		—			504,173
Regulatory authorizations, net	—		400,043		—		—			400,043
Other intangible assets, net	—		43,952		—		—			43,952
Other investments, net	—		126,369		—		—			126,369
Investment in subsidiaries	3,362,589		192,370		—		(3,554,959		)	—
Advances to affiliates, net	700		86,280		—		(86,980		)	—
Deferred tax asset	54,001		—		3,581		(54,001		)	3,581
Other non-current assets, net	—		220,099		12,769		—			232,868
Non-current assets of discontinued operations	—		742,461		—		—			742,461
Total assets	$	5,906,636	$	4,747,316	$	505,378	$	(4,266,158	)	$	6,893,172
Liabilities and Shareholders’ Equity
Trade accounts payable	$	—	$	88,342	$	16,409	$	—		$	104,751
Current portion of long-term debt and finance lease obligations	918,916		—		666		—			919,582
Advances from affiliates, net	181,926		282,268		106,331		(569,657		)	868
Contract liabilities	—		67,636		4,613		—			72,249
Accrued expenses and other current liabilities	43,410		71,111		43,694		(561		)	157,654
Current liabilities of discontinued operations	—		49,055		—		—			49,055
Total current liabilities	1,144,252		558,412		171,713		(570,218		)	1,304,159
Long-term debt and finance lease obligations, net of current portion	2,385,164		—		1,038		—			2,386,202
Deferred tax liabilities, net	—		409,116		834		(54,001		)	355,949
Advances from affiliates, net	—		—		120,418		(86,980		)	33,438
Other non-current liabilities	—		69,168		2,479		—			71,647
Non-current liabilities of discontinued operations	—		349,282		—		—			349,282
Total HSS shareholders’ equity	2,377,220		3,361,338		193,621		(3,554,959		)	2,377,220
Non-controlling interests	—		—		15,275		—			15,275
Total liabilities and shareholders’ equity	$	5,906,636	$	4,747,316	$	505,378	$	(4,266,158	)	$	6,893,172

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2019



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,417,659		$	242,257		$	(36,458	)	$	1,623,458
Equipment revenue	—			283,792			32,864			(49,953		)	266,703
Total revenue	—			1,701,451			275,121			(86,411		)	1,890,161
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			438,214			151,493			(34,006		)	555,701
Cost of sales - equipment (exclusive of depreciation and amortization)	—			250,700			24,357			(49,954		)	225,103
Selling, general and administrative expenses	6,720			375,309			88,291			(2,451		)	467,869
Research and development expenses	—			25,082			657			—			25,739
Depreciation and amortization	—			391,464			73,333			—			464,797
Total costs and expenses	6,720			1,480,769			338,131			(86,411		)	1,739,209
Operating income (loss)	(6,720		)	220,682			(63,010		)	—			150,952
Other income (expense):
Interest income	54,341			4,441			2,798			(3,850		)	57,730
Interest expense, net of amounts capitalized	(190,685		)	(7,832		)	(77,551		)	3,850			(272,218		)
Gains (losses) on investments, net	455			(8,919		)	—			—			(8,464		)
Equity in earnings (losses) of unconsolidated affiliates, net	—			(3,333		)	—			—			(3,333		)
Equity in earnings (losses) of subsidiaries, net	75,047			(135,258		)	—			60,211			—
Foreign currency transaction gains (losses), net	—			(344		)	(9,511		)	—			(9,855		)
Other, net	(100		)	(351		)	(182		)	—			(633		)
Total other income (expense), net	(60,942		)	(151,596		)	(84,446		)	60,211			(236,773		)
Income (loss) from continuing operations before income taxes	(67,662		)	69,086			(147,456		)	60,211			(85,821		)
Income tax benefit (provision), net	38,120			(50,242		)	527			—			(11,595		)
Net income (loss) from continuing operations	(29,542		)	18,844			(146,929		)	60,211			(97,416		)
Net income (loss) from discontinued operations	—			56,539			—			—			56,539
Net income (loss)	(29,542		)	75,383			(146,929		)	60,211			(40,877		)
Less: Net income (loss) attributable to non-controlling interests	—			—			(11,335		)	—			(11,335		)
Net income (loss) attributable to HSS	$	(29,542	)	$	75,383		$	(135,594	)	$	60,211		$	(29,542	)
Comprehensive income (loss):
Net income (loss)	$	(29,542	)	$	75,383		$	(146,929	)	$	60,211		$	(40,877	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			1,182			—			1,182
Unrealized gains (losses) on available-for-sale securities	1,817			—			—			—			1,817
Other	—			—			(114		)	—			(114		)
Amounts reclassified to net income (loss):
Realized gains on available-for-sale securities	(419		)	—			—			—			(419		)
Equity in other comprehensive income (loss) of subsidiaries, net	(2,260		)	(2,260		)	—			4,520			—
Total other comprehensive income (loss), net of tax	(862		)	(2,260		)	1,068			4,520			2,466
Comprehensive income (loss)	(30,404		)	73,123			(145,861		)	64,731			(38,411		)
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			(8,007		)	—			(8,007		)
Comprehensive income (loss) attributable to EchoStar Corporation	$	(30,404	)	$	73,123		$	(137,854	)	$	64,731		$	(30,404	)

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2018



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,366,459		$	232,873		$	(37,906	)	$	1,561,426
Equipment revenue	—			221,996			29,137			(45,723		)	205,410
Total revenue	—			1,588,455			262,010			(83,629		)	1,766,836
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			447,622			147,952			(35,736		)	559,838
Cost of sales - equipment (exclusive of depreciation and amortization)	—			200,620			21,703			(45,723		)	176,600
Selling, general and administrative expenses	—			345,221			54,943			(2,170		)	397,994
Research and development expenses	—			27,570			—			—			27,570
Depreciation and amortization	—			374,297			52,555			—			426,852
Total costs and expenses	—			1,395,330			277,153			(83,629		)	1,588,854
Operating income (loss)	—			193,125			(15,143		)	—			177,982
Other income (expense):
Interest income	56,487			3,806			2,472			(3,661		)	59,104
Interest expense, net of amounts capitalized	(229,481		)	(866		)	(4,483		)	3,661			(231,169		)
Gains (losses) on investments, net	—			187			—			—			187
Equity in earnings (losses) of unconsolidated affiliates, net	—			4,874			—			—			4,874
Equity in earnings (losses) of subsidiaries, net	224,405			(33,525		)	—			(190,880		)	—
Foreign currency transaction gains (losses), net	—			(104		)	(12,380		)	—			(12,484		)
Other, net	(970		)	9,259			(248		)	—			8,041
Total other income (expense), net	50,441			(16,369		)	(14,639		)	(190,880		)	(171,447		)
Income (loss) from continuing operations before income taxes	50,441			176,756			(29,782		)	(190,880		)	6,535
Income tax benefit (provision), net	45,060			(62,230		)	(1,445		)	—			(18,615		)
Net income (loss) from continuing operations	95,501			114,526			(31,227		)	(190,880		)	(12,080		)
Net income (loss) from discontinued operations	—			109,423			—			—			109,423
Net income (loss)	95,501			223,949			(31,227		)	(190,880		)	97,343
Less: Net income (loss) attributable to non-controlling interests	—			—			1,842			—			1,842
Net income (loss) attributable to HSS	$	95,501		$	223,949		$	(33,069	)	$	(190,880	)	$	95,501
Comprehensive income (loss):
Net income (loss)	$	95,501		$	223,949		$	(31,227	)	$	(190,880	)	$	97,343
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			(31,938		)	—			(31,938		)
Unrealized gains (losses) on available-for-sale securities	(665		)	—			—			—			(665		)
Other	—			—			41			—			41
Amounts reclassified to net income (loss):
Realized gains on available-for-sale securities	(212		)	—			—			—			(212		)
Equity in other comprehensive income (loss) of subsidiaries, net	(30,508		)	(30,508		)	—			61,016			—
Total other comprehensive income (loss), net of tax	(31,385		)	(30,508		)	(31,897		)	61,016			(32,774		)
Comprehensive income (loss)	64,116			193,441			(63,124		)	(129,864		)	64,569
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			453			—			453
Comprehensive income (loss) attributable to EchoStar Corporation	$	64,116		$	193,441		$	(63,577	)	$	(129,864	)	$	64,116

Consolidating Statement of Operations and Comprehensive Income (Loss) For the Year Ended December 31, 2017

(In thousands)



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue:
Services and other revenue	$	—		$	1,127,177		$	180,596		$	(32,220	)	$	1,275,553
Equipment revenue	—			255,610			27,205			(43,326		)	239,489
Total revenue	—			1,382,787			207,801			(75,546		)	1,515,042
Costs and expenses:
Cost of sales - services and other (exclusive of depreciation and amortization)	—			395,566			131,177			(29,632		)	497,111
Cost of sales - equipment (exclusive of depreciation and amortization)	—			218,299			20,318			(43,178		)	195,439
Selling, general and administrative expenses	—			293,767			46,517			(2,736		)	337,548
Research and development expenses	—			31,745			—			—			31,745
Depreciation and amortization	—			332,103			38,315			—			370,418
Impairment of long-lived assets	—			6,000			—			—			6,000
Total costs and expenses	—			1,277,480			236,327			(75,546		)	1,438,261
Operating income (loss)	—			105,307			(28,526		)	—			76,781
Other income (expense):
Interest income	28,146			96,992			1,986			(95,172		)	31,952
Interest expense, net of amounts capitalized	(229,415		)	(80,543		)	1,620			95,172			(213,166		)
Gains (losses) on investments, net	—			(1,574		)	—			—			(1,574		)
Equity in earnings (losses) of unconsolidated affiliates, net	—			7,027			—			—			7,027
Equity in earnings (losses) of subsidiaries, net	471,602			(35,142		)	—			(436,460		)	—
Foreign currency transaction gains (losses), net	—			(85		)	(1,073		)	—			(1,158		)
Other, net	—			(871		)	(159		)	—			(1,030		)
Total other income (expense), net	270,333			(14,196		)	2,374			(436,460		)	(177,949		)
Income (loss) from continuing operations before income taxes	270,333			91,111			(26,152		)	(436,460		)	(101,168		)
Income tax benefit (provision), net	25,637			75,956			(7,827		)	—			93,766
Net income (loss) from continuing operations	295,970			167,067			(33,979		)	(436,460		)	(7,402		)
Net income (loss) from discontinued operations	—			304,955			—			—			304,955
Net income (loss)	295,970			472,022			(33,979		)	(436,460		)	297,553
Less: Net income (loss) attributable to non-controlling interests	—			—			1,583			—			1,583
Net income (loss) attributable to HSS	$	295,970		$	472,022		$	(35,562	)	$	(436,460	)	$	295,970
Comprehensive income (loss):
Net income (loss)	$	295,970		$	472,022		$	(33,979	)	$	(436,460	)	$	297,553
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	—			—			7,196			—			7,196
Unrealized gains (losses) on available-for-sale securities	(273		)	(2,007		)	—			—			(2,280		)
Other	—			—			92			—			92
Amounts reclassified to net income (loss):
Other-than-temporary impairment loss on available-for-sale securities	—			3,298			—			—			3,298
Equity in other comprehensive income (loss) of subsidiaries, net	8,170			6,879			—			(15,049		)	—
Total other comprehensive income (loss), net of tax	7,897			8,170			7,288			(15,049		)	8,306
Comprehensive income (loss)	303,867			480,192			(26,691		)	(451,509		)	305,859
Less: Comprehensive income (loss) attributable to non-controlling interests	—			—			1,992			—			1,992
Comprehensive income (loss) attributable to EchoStar Corporation	$	303,867		$	480,192		$	(28,683	)	$	(451,509	)	$	303,867

Consolidating Statement of Cash Flows for the Year Ended December 31, 2019



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

Cash flows from operating activities:
Net income (loss)	$	(29,542	)	$	75,383		$	(146,929	)	$	60,211		$	(40,877	)
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(26,693		)	569,444			191,941			(60,211		)	674,481
Net cash flows from operating activities	(56,235		)	644,827			45,012			—			633,604
Cash flows from investing activities:
Purchases of marketable investment securities	(709,350		)	—			—			—			(709,350		)
Sales and maturities of marketable investment securities	1,665,269			—			—			—			1,665,269
Investments in unconsolidated affiliates	—			(7		)	7,858			—			7,851
Dividend received from unconsolidated affiliate	—			2,284			—			—			2,284
Expenditures for property and equipment	—			(215,000		)	(94,291		)	—			(309,291		)
Expenditures for externally marketed software	—			(29,310		)	—			—			(29,310		)
Purchases of regulatory authorizations	—			—			(7,850		)	—			(7,850		)
Investment in subsidiaries	307,424			(75,086		)	—			(232,338		)	—
Net cash flows from investing activities	1,263,343			(317,119		)	(94,283		)	(232,338		)	619,603
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(920,923		)	—			—			—			(920,923		)
Repayment of other long-term debt and finance lease obligations	—			(27,203		)	(2,144		)	—			(29,347		)
Payment of in-orbit incentive obligations	—			(4,430		)	—			—			(4,430		)
Purchase of non-controlling interest	—			(2,666		)	(4,647		)	—			(7,313		)
Other, net	—			—			1,172			—			1,172
Contribution (distributions) and advances (to) from parent, net	—			(307,424		)	75,086			232,338			—
Net cash flows from financing activities	(920,923		)	(341,723		)	69,467			232,338			(960,841		)
Effect of exchange rates on cash and cash equivalents	—			—			(663		)	—			(663		)
Net increase (decrease) in cash and cash equivalents	286,185			(14,015		)	19,533			—			291,703
Cash and cash equivalents, including restricted amounts, beginning of period	771,718			46,353			30,548			—			848,619
Cash and cash equivalents, including restricted amounts, end of period	$	1,057,903		$	32,338		$	50,081		$	—		$	1,140,322

Consolidating Statement of Cash Flows for the Year Ended December 31, 2018



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Cash flows from operating activities:
Net income (loss)	$	95,501		$	223,949		$	(31,227	)	$	(190,880	)	$	97,343
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(160,236		)	536,404			78,312			190,880			645,360
Net cash flows from operating activities	(64,735		)	760,353			47,085			—			742,703
Cash flows from investing activities:
Purchases of marketable investment securities	(2,063,042		)	—			—			—			(2,063,042		)
Sales and maturities of marketable investment securities	909,996			—			—			—			909,996
Investments in unconsolidated affiliates	—			(100,991		)	—			—			(100,991		)
Expenditures for property and equipment	—			(304,376		)	(86,689		)	—			(391,065		)
Refunds and other receipts related to property and equipment	—			77,524			—			—			77,524
Expenditures for externally marketed software	—			(31,639		)	—			—			(31,639		)
Payment for EchoStar XXI launch services	—			—			(7,125		)	—			(7,125		)
Investment in subsidiaries	305,669			(50,540		)	—			(255,129		)	—
Net cash flows from investing activities	(847,377		)	(410,022		)	(93,814		)	(255,129		)	(1,606,342		)
Cash flows from financing activities:
Repurchase and maturity of the 2019 Senior Secured Notes	(70,173		)	—			—			—			(70,173		)
Repayment of other long-term debt and finance lease obligations	—			(35,886		)	(5,133		)	—			(41,019		)
Payment of in-orbit incentive obligations	—			(4,796		)	—			—			(4,796		)
Capital contribution from EchoStar	7,125			—			—			—			7,125
Contribution (distributions) and advances (to) from parent, net	—			(305,669		)	50,540			255,129			—
Net cash flows from financing activities	(63,048		)	(346,351		)	45,407			255,129			(108,863		)
Effect of exchange rates on cash and cash equivalents	—			—			(2,233		)	—			(2,233		)
Net increase (decrease) in cash and cash equivalents	(975,160		)	3,980			(3,555		)	—			(974,735		)
Cash and cash equivalents, including restricted amounts, beginning of period	1,746,878			42,373			34,103			—			1,823,354
Cash and cash equivalents, including restricted amounts, end of period	$	771,718		$	46,353		$	30,548		$	—		$	848,619

Consolidating Statement of Cash Flows for the Year Ended December 31, 2017



	HSS			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Cash flows from operating activities:
Net income (loss)	$	295,970		$	472,022		$	(33,979	)	$	(436,460	)	$	297,553
Adjustments to reconcile net income (loss) to net cash flows from operating activities	(206,014		)	(74,310		)	43,340			436,460			199,476
Net cash flows from operating activities	89,956			397,712			9,361			—			497,029
Cash flows from investing activities:
Purchases of marketable investment securities	(535,476		)	—			—			—			(535,476		)
Sales and maturities of marketable investment securities	259,263			—			—			—			259,263
Expenditures for property and equipment	—			(340,197		)	(61,341		)	—			(401,538		)
Refunds and other receipts related to property and equipment	—			4,311			—			—			4,311
Expenditures for externally marketed software	—			(31,331		)	—			—			(31,331		)
Investment in subsidiaries	(59,000		)	(63,000		)	—			122,000			—
Net cash flows from investing activities	(335,213		)	(430,217		)	(61,341		)	122,000			(704,771		)
Cash flows from financing activities:
Repayment of other long-term debt and finance lease obligations	—			(32,177		)	(4,886		)	—			(37,063		)
Payment of in-orbit incentive obligations	—			(5,850		)	—			—			(5,850		)
Other, net	186			—			850			—			1,036
Contribution (distributions) and advances (to) from parent, net	—			59,000			63,000			(122,000		)	—
Net cash flows from financing activities	186			20,973			58,964			(122,000		)	(41,877		)
Effect of exchange rates on cash and cash equivalents	—			—			1,286			—			1,286
Net increase (decrease) in cash and cash equivalents	(245,071		)	(11,532		)	8,270			—			(248,333		)
Cash and cash equivalents, including restricted amounts, beginning of period	1,991,949			53,905			25,833			—			2,071,687
Cash and cash equivalents, including restricted amounts, end of period	$	1,746,878		$	42,373		$	34,103		$	—		$	1,823,354

Related Party Transactions - Other (Details) - USD ($)	12 Months Ended
Related Party Transactions - Other (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related party transactions
Revenue from related parties	$ 40,014,000	$ 60,926,000	$ 96,750,000
AsiaSat
Related party transactions
Expense recorded for services provided			100,000
Maxar Technologies Inc.
Related party transactions
Aggregate costs payable	13,200,000
Global IP Revenue
Related party transactions
Revenue from related parties	0	9,000,000.0	300,000
Trade accounts receivable - DISH Network	$ 7,500,000	7,500,000	$ 7,500,000
TerreStar Solutions, Inc.
Related party transactions
Investment nonvoting interest ownership percentage(at least)	15.00%
Revenue from related parties	$ 12,500,000	6,000,000.0
Trade accounts receivable - DISH Network	$ 2,700,000	$ 2,300,000
Hughes Systique
Related party transactions
Ownership interest in related party (as a percent)	43.00%
Ownership interest percentage by related party	25.00%

Discontinued Operations (Notes)

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

DISCONTINUED OPERATIONS

BSS Business

The following table presents the financial results of our discontinued operations of the BSS Business:



	For the years ended December 31,
	2019			2018			2017

Revenue:
Services and other revenue - DISH Network	$	195,942		$	305,229		$	337,079
Services and other revenue - other	17,714			25,598			24,748
Total revenue	213,656			330,827			361,827
Costs and expenses:
Cost of services and other	28,033			40,375			62,573
Selling, general and administrative expenses	6,903			159			43
Depreciation and amortization	85,926			124,564			126,380
Total costs and expenses	120,862			165,098			188,996
Operating income (loss)	92,794			165,729			172,831
Other income (expense):
Interest expense	(17,365		)	(28,552		)	(32,312		)
Total other income (expense), net	(17,365		)	(28,552		)	(32,312		)
Income (loss) from discontinued operations before income taxes	75,429			137,177			140,519
Income tax benefit (provision), net	(18,890		)	(27,754		)	164,436
Net income (loss) from discontinued operations	$	56,539		$	109,423		$	304,955



	As of December 31, 2018

Assets
Prepaids and deposits	$	3,483
Current assets of discontinued operations	3,483
Property and equipment, net	660,270
Regulatory authorizations, net	65,615
Other non-current assets, net	16,576
Non-current assets of discontinued operations	742,461
Total assets of discontinued operations	$	745,944

Liabilities:
Current portion of finance lease obligations	$	39,995
Accrued interest	1,572
Accrued expenses and other current liabilities	7,488
Current liabilities of discontinued operations	49,055
Finance lease obligations	187,002
Deferred tax liabilities, net	132,787
Other non-current liabilities	29,493
Non-current liabilities of discontinued operations	349,282
Total liabilities of discontinued operations	$	398,337

Significant supplemental cash flow information and adjustments to reconcile net income to net cash flow from operating activities for discontinued operations of the BSS business are below:



	For the years ended December 31,
	2019		2018		2017

Operating activities:
Net income (loss) from discontinued operations	$	56,539	$	109,423	$	304,955
Depreciation and amortization	85,926		124,564		126,380

Investing activities:
Expenditures for property and equipment	510		175		699

Financing activities:
Payment of finance lease obligations	27,203		35,886		32,177
Payment of in-orbit incentive obligations	3,887		4,329		4,727

Terminated or Transferred Related Party Agreements

EchoStar XII. DISH Network leased satellite capacity from us on the EchoStar XII satellite.

Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Other Intangible Assets



	Amounts

Satellite payload	$	50,738
Regulatory authorization	4,498
Total	$	55,236

Our other intangible assets consisted of the following:



	Customer Relationships			Patents			Trademarks and Licenses			Total

Cost:
As of December 31, 2016	$	270,300		$	51,417		$	29,700		$	351,417
As of December 31, 2017	270,300			51,417			29,700			351,417
Write-off	—			(17		)	—			(17		)
As of December 31, 2018	270,300			51,400			29,700			351,400
As of December 31, 2019	$	270,300		$	51,400		$	29,700		$	351,400
Accumulated amortization:
As of December 31, 2016	$	(214,544	)	$	(47,848	)	$	(8,291	)	$	(270,683	)
Amortization expense	(17,098		)	(3,569		)	(1,485		)	$	(22,152	)
As of December 31, 2017	(231,642		)	(51,417		)	(9,776		)	(292,835		)
Amortization expense	(13,145		)	—			(1,485		)	(14,630		)
Write-off	—			17			—			17
As of December 31, 2018	(244,787		)	(51,400		)	(11,261		)	(307,448		)
Amortization expense	(13,146		)	—			(1,485		)	(14,631		)
As of December 31, 2019	$	(257,933	)	$	(51,400	)	$	(12,746	)	$	(322,079	)
Carrying amount:
As of December 31, 2016	$	55,756		$	3,569		$	21,409		$	80,734
As of December 31, 2017	$	38,658		$	—		$	19,924		$	58,582
As of December 31, 2018	$	25,513		$	—		$	18,439		$	43,952
As of December 31, 2019	$	12,367		$	—		$	16,954		$	29,321

Weighted average useful life	8 years			6 years			20 years

Schedule of estimated future amortization of intangible assets

As of December 31, 2019, our estimated future amortization of our regulatory authorizations with finite lives was as follows:



	Amount

For the years ending December 31,
2020	$	942
2021	942
2022	942
2023	942
2024	942
Thereafter	7,653
Total	$	12,363

As of December 31, 2019, our estimated future amortization of other intangible assets was as follows:



	Amount
For the years ending December 31,
2020	$	10,981
2021	4,356
2022	1,485
2023	1,485
2024	1,485
Thereafter	9,529
Total	$	29,321

Other Investments - Schedule of Investments in Unconsolidated Entities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 102,689	$ 110,931
Other equity investments	7,351	15,438
Total other investments, net	$ 110,040	$ 126,369

Marketable Investment Securities - Schedule of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Marketable investment securities and other investments
Debt securities	$ 652,594	$ 1,608,123
Equity securities	241	1,073
Total marketable investment securities	652,835	1,609,196
Corporate bonds
Marketable investment securities and other investments
Debt securities	411,706	1,234,017
Other
Marketable investment securities and other investments
Debt securities	$ 240,888	$ 374,106

Regulatory Authorizations - Schedule of Finite Lived and Indefinite Lived Intangible Assets by Major Class (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 942
2021	942
2022	942
2023	942
2024	942
Thereafter	7,653
Total	$ 12,363

Supplemental Financial Information - Schedule of Research and Development Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Research and development expenses	$ 25,739	$ 27,570	$ 31,745
Cost of sales - equipment
Research and development expenses	24,495	23,422	27,899
Research and development expenses
Research and development expenses	$ 25,739	$ 27,570	$ 31,745

Business Combination - Schedule of Other Intangible Assets (Details) - Yahsat $ in Thousands	Nov. 30, 2019 USD ($)
Satellite payload
Business Acquisition [Line Items]
Regulatory authorization	$ 50,738
Use Rights
Business Acquisition [Line Items]
Regulatory authorization	4,498
Level 3
Business Acquisition [Line Items]
Regulatory authorization	$ 55,236