0001415404-23-000020 | 10-Q | XBRL Viewer

REVENUE RECOGNITION

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Contract Balances

The following table presents the components of our contract balances:


	As of
	September 30, 2023		December 31, 2022
Trade accounts receivable and contract assets, net:
Sales and services	$	165,456	$	170,466
Leasing and other	9,856		7,936
Total trade accounts receivable	175,312		178,402
Contract assets	76,831		73,435
Allowance for doubtful accounts	(16,722)		(15,358)
Total trade accounts receivable and contract assets, net	$	235,421	$	236,479

Contract liabilities:
Current	$	122,288	$	121,739
Non-current	6,999		8,326
Total contract liabilities	$	129,287	$	130,065

The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Revenue	$	7,608	$	6,175	$	80,157	$	115,974

Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:


	For the nine months ended September 30,
	2023		2022
Balance at beginning of period	$	64,447	$	82,986
Additions	34,708		45,172
Amortization expense	(46,722)		(57,822)
Foreign currency translation	681		156
Balance at end of period	$	53,114	$	70,492

We recognized amortization expenses related to contract acquisition costs of $14.6 million and $18.2 million for the three months ended September 30, 2023 and 2022, respectively.

Performance Obligations

As of September 30, 2023, the remaining performance obligations for our customer contracts was approximately $1.2 billion. Performance obligations expected to be satisfied within one year and greater than one year are 29% and 71%, respectively. This amount and percentages exclude agreements with consumer customers in our Hughes segment, our leasing arrangements and agreements with certain customers under which collectability of all amounts due through the term of contracts is uncertain.

Disaggregation of Revenue

Geographic Information

Revenue is attributed to geographic markets based upon the billing location of the customer. The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
North America	$	324,722	$	6,446	$	2,401	$	333,569
South and Central America	39,843		—		—		39,843
Other	39,644		—		18		39,662
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

For the three months ended September 30, 2022
North America	$	389,181	$	4,981	$	2,841	$	397,003
South and Central America	40,290		—		—		40,290
Other	60,094		—		—		60,094
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387

For the nine months ended September 30, 2023
North America	$	1,038,234	$	18,563	$	7,460	$	1,064,257
South and Central America	119,528		—		—		119,528
Other	121,977		—		18		121,995
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

For the nine months ended September 30, 2022
North America	$	1,187,301	$	14,305	$	8,413	$	1,210,019
South and Central America	125,256		—		—		125,256
Other	162,955		—		7		162,962
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

Nature of Products and Services

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
Services and other revenue:
Services	$	341,575	$	4,308	$	1,344	$	347,227
Lease revenue	8,925		2,138		1,059		12,122
Total services and other revenue	350,500		6,446		2,403		359,349
Equipment revenue:
Equipment	24,701		—		16		24,717
Design, development and construction services	26,235		—		—		26,235
Lease revenue	2,773		—		—		2,773
Total equipment revenue	53,709		—		16		53,725
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

For the three months ended September 30, 2022
Services and other revenue:
Services	$	383,739	$	3,247	$	1,606	$	388,592
Lease revenue	9,822		1,734		1,234		12,790
Total services and other revenue	393,561		4,981		2,840		401,382
Equipment revenue:
Equipment	33,585		—		1		33,586
Design, development and construction services	60,605		—		—		60,605
Lease revenue	1,814		—		—		1,814
Total equipment revenue	96,004		—		1		96,005
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387


	Hughes		ESS		Corporate and Other		Consolidated Total
For the nine months ended September 30, 2023
Services and other revenue:
Services	$	1,054,348	$	12,205	$	4,196	$	1,070,749
Lease revenue	28,013		6,358		3,266		37,637
Total services and other revenue	1,082,361		18,563		7,462		1,108,386
Equipment revenue:
Equipment	72,348		—		16		72,364
Design, development and construction services	114,615		—		—		114,615
Lease revenue	10,415		—		—		10,415
Total equipment revenue	197,378		—		16		197,394
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

For the nine months ended September 30, 2022
Services and other revenue:
Services	$	1,181,461	$	9,343	$	4,474	$	1,195,278
Lease revenue	30,711		4,962		3,939		39,612
Total services and other revenue	1,212,172		14,305		8,413		1,234,890
Equipment revenue:
Equipment	86,878		—		7		86,885
Design, development and construction services	172,821		—		—		172,821
Lease revenue	3,641		—		—		3,641
Total equipment revenue	263,340		—		7		263,347
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

Lease Revenue

The following table presents our lease revenue by type of lease:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Sales-type lease revenue:
Revenue at lease commencement	$	2,272	$	1,514	$	8,913	$	2,735
Interest income	501		300		1,502		906
Total sales-type lease revenue	2,773		1,814		10,415		3,641
Operating lease revenue	12,122		12,790		37,637		39,612
Total lease revenue	$	14,895	$	14,604	$	48,052	$	43,253

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

OTHER INVESTMENTS - Schedule of Revenue Recognized (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Deluxe
Schedule of Equity Method Investments [Line Items]
Revenues	$ 1,445	$ 1,243	$ 4,233	$ 3,901
BCS
Schedule of Equity Method Investments [Line Items]
Revenues	$ 924	$ 2,600	$ 2,573	$ 6,321

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

MARKETABLE INVESTMENT SECURITIES - Narrative (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Debt securities with contractual maturities of one year or less	$ 752,400,000
Debt securities with contractual maturities exceeding one year	7,800,000
Fair value of marketable securities
Marketable investment securities	894,744,000	$ 973,915,000
Fair Value, Inputs, Level 3
Fair value of marketable securities
Marketable investment securities	$ 0	$ 0

ORGANIZATION AND BUSINESS ACTIVITIES (Details)		9 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES (Details)	Oct. 02, 2023 $ / shares	Sep. 30, 2023 segment $ / shares	Dec. 31, 2022 $ / shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments \| segment		2
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Class A common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)		0.001	0.001
Class C common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)		0.001	0.001
Class B common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Subsequent Event \| DISH Network Corporation \| Class A common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.01
Subsequent Event \| DISH Network Corporation \| Class C common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	0.01
Subsequent Event \| DISH Network Corporation \| Class B common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	0.01
Subsequent Event \| EchoStar \| Class A common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.001
Exchange ratio	0.350877
Subsequent Event \| EchoStar \| Class B common stock
Stockholders Equity (Deficit)
Common stock, par value (in dollars per share)	$ 0.001

PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

The following table presents the components of Property and equipment, net:


	As of
	September 30, 2023		December 31, 2022
Property and equipment, net:
Satellites, net	$	1,506,838	$	1,563,033
Other property and equipment, net	637,869		674,584
Total property and equipment, net	$	2,144,707	$	2,237,617

Satellites

As of September 30, 2023, our satellite fleet consisted of ten satellites, seven of which are owned and three of which are leased. They are all in geosynchronous (“GEO”) orbit, approximately 22,300 miles above the equator.

The following table presents our GEO satellite fleet in service as of September 30, 2023:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:

SPACEWAY 3 (1)

Hughes

August 2007

95 W

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (“AY3”) (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

EUTELSAT 10A (“W2A”) (5)

Corporate and Other

April 2009

10 E

EchoStar XXI

Corporate and Other

June 2017

10.25 E

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

(1) Depreciable life represents the remaining useful life as of June 8, 2011, the date EchoStar completed the acquisition of Hughes Communications, Inc. (“Hughes Communications”) and its subsidiaries in 2011 (the “Hughes Acquisition”). The satellite is expected to de-orbit in the fourth quarter of 2023.

(2) Upon consummation of our joint venture with Al Yah Satellite Communications Company PrJSC (“Yahsat”) in Brazil in November 2019, we acquired the Brazilian Ka-band payload on this satellite with a remaining useful life of 7 years as of that time. In the second quarter of 2023 we reduced the estimated useful life of the satellite as a result of certain technical anomalies. In order to safeguard the future operability of the satellite, the Company has, in conjunction with recommendations from the satellite manufacturer, implemented immediate and long-term remedial actions. A revised estimate of the satellite’s remaining lifetime has been calculated using operational data of the first two quarters. The Company has updated the remaining useful life of AY3 and related ground assets prospectively from April 1, 2023, to reflect the change in estimate. This has increased the depreciation expense for the current nine-month period by $7.4 million. The increase is expected to be $11.1 million for the full year 2023 and $12.8 million for the year 2024, respectively. Although the anomalies are expected to shorten the remaining useful life of the satellite, they have not affected its current operation.

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

(4) The Company placed the satellite in an inclined-orbit in the first quarter of 2023. Inclined-orbit will extend its life to enable further revenue generating opportunities.

(5) We acquired the S-band payload on this satellite in December 2013. Prior to acquisition, the S-band payload experienced an anomaly at the time of launch and, as a result, was not fully operational. The satellite was de-orbited in the fourth quarter of 2023.

The following table presents the components of our satellites, net:


	Depreciable Life (In Years)	As of
		September 30, 2023		December 31, 2022
Satellites, net:
Satellites - owned	5 to 15	$	1,805,408	$	1,808,924
Satellites - acquired under finance leases	15	364,820		360,642
Construction in progress	—	646,284		608,773
Total satellites		2,816,512		2,778,339
Accumulated depreciation:
Satellites - owned		(1,167,853)		(1,093,412)
Satellites - acquired under finance leases		(141,821)		(121,894)
Total accumulated depreciation		(1,309,674)		(1,215,306)
Total satellites, net		$	1,506,838	$	1,563,033

The following table presents the depreciation expense associated with our satellites, net:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Depreciation expense:
Satellites - owned	$	25,853	$	24,176	$	75,764	$	72,654
Satellites - acquired under finance leases	6,126		6,003		18,245		18,127
Total depreciation expense	$	31,979	$	30,179	$	94,009	$	90,781

The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Capitalized interest	$	12,150	$	11,130	$	35,524	$	32,395

Construction in Progress

In August 2017, we entered into a contract for the design and construction of the EchoStar XXIV satellite, a next-generation, high throughput geostationary satellite. Once in service, the satellite is expected to bring further consumer broadband capacity across North and South America and generate additional sales in other markets, including in-flight Wi-Fi, enterprise networking and cellular backhaul for mobile network operators across the two continents. Capital expenditures associated with the construction and launch of the EchoStar XXIV satellite are included in Corporate and Other. The satellite was launched in July 2023 and reached its orbital position at 95.2W in September 2023. The satellite is currently under testing and is expected to begin service in December 2023.

Satellite-Related Commitments

As of September 30, 2023 and December 31, 2022, our satellite-related commitments were $144.2 million and $169.3 million, respectively. These include 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.

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

Satellite Anomalies and Impairments

During the first quarter of 2023, we lost contact with our third nano-satellite (“EG-3”), which was launched in the second quarter of 2021 and brought into use our Sirion-1 ITU filing in the third quarter of 2021. As of the end of the first quarter of 2023, we have discontinued attempts to reestablish contact with EG-3, and have notified the ITU to suspend the filing. Consequently, we canceled our contract with the vendor who manufactured and operated our nano-satellites and recorded an impairment charge of $3.1 million related to EG-3 and other related assets in the first quarter of 2023 in Corporate and Other.

In the second quarter of 2023, we reduced the estimated useful life of the Al Yah 3 satellite, which serves our Brazilian customers, as a result of certain technical anomalies. In order to safeguard the future operability of the satellite, the Company has, in accordance with recommendations from the satellite manufacturer, implemented immediate and long-term remedial actions. A revised estimate of the satellite’s remaining lifetime has been calculated using operational data of two previous quarters. Although the anomalies are expected to shorten the remaining useful life of the satellite, they have not affected its current operation.

Except as described above, 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 three months ended September 30, 2023.

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 our joint venture agreement with Yahsat, we are required to maintain insurance for the Al Yah 3 Brazilian payload during the commercial in-orbit service of such payload, subject to certain limitations on coverage. The insurance policies were procured by Yahsat, under which the Company and Yahsat are the beneficiaries of any claims in proportion to their shareholdings. An insurance claim was submitted in the second quarter of 2023 for compensation with respect to the reduction in estimated useful life of the Al Yah 3 satellite.

We also have obtained certain insurance for our EchoStar XXIV satellite covering launch plus the first year of operations. 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 September 30, 2023 and December 31, 2022, the fair values of our in-orbit incentive obligations approximated their carrying amounts of $47.1 million and $50.2 million, respectively.

OTHER INVESTMENTS - Schedule of Other Investments, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Other investments, net:
Equity method investments	$ 45,048	$ 83,523
Other equity investments	91,407	141,307
Other debt investments, net	0	131,875
Total other investments, net	$ 136,455	$ 356,705

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These unaudited Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, they do not include all of the information and notes required for complete financial statements prepared in conformity with GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted. Refer to Note 2. Summary of Significant Accounting Policies to the Consolidated Financial Statements in our Form 10-K for a summary and discussion of our significant accounting policies, except as updated below. 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 and relative standalone selling prices of performance obligations; (ii) allowances for doubtful accounts, and estimated credit losses on investments; (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) estimates of future cash flows used to evaluate and recognize impairments. 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. Principles of Consolidation We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities 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 stockholders’ 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. Recently Adopted Accounting Pronouncements Business Combinations On January 1, 2023, we adopted Accounting Standards Update (“ASU”) No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is applied to business combinations occurring on or after the adoption date. Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The Company is currently participating in three government programs: New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan. The purpose of these programs is to provide internet and connectivity services to qualifying households in the United States. The Company is entitled to reimbursement from the government for services provided. We record gross monies received from government entities in Services and other revenue, and associated expenses such as salaries and supplies are recorded in Cost of sales - services and other, Research and development or Selling, general and administrative expenses, depending on the nature of expenditure. We accrue for reimbursement requests submitted to government entities in Trade accounts receivable and contract assets, net. During the three and nine months ended September 30, 2023, the Company recognized $4.6 million and $12.7 million in Services and other revenue, respectively. As of September 30, 2023, we have trade accounts receivable of $2.8 million related to our government programs. Recently Issued Accounting Pronouncements Not Yet Adopted Business Combinations - Joint Venture Formations In August 2023, the FASB issued ASU No. 2023-05 - Business Combinations—Joint Venture Formations to reduce diversity in practice and provide decision-useful information to a joint venture’s investors. The ASU requires that a joint venture apply a new basis of accounting upon formation. Specifically, the newly formed joint venture will be required to recognize and initially measure its assets and liabilities at fair value (with exceptions to fair value measurement that are consistent with the business combinations guidance). The amendments in this ASU do not amend the definition of a joint venture, the accounting by an equity method investor for its investment in a joint venture, or the accounting by a joint venture for contributions received after its formation. The guidance in this ASU is effective prospectively for all joint ventures with a formation date on or after January 1, 2025. Early adoption is permitted in any interim or annual period in which financial statements have not yet been issued (or made available for issuance), either prospectively or retrospectively. This ASU is applied prospectively to all newly formed joint ventures on or after the adoption date. Leases - Common Control Arrangements In March 2023, the FASB issued ASU No. 2023-01 - Leases (Topic 842): Common Control Arrangements. Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between entities under common control at the end of the lease. Additional disclosures are required when the useful life of leasehold improvements to the common control group exceeds the related lease term. The guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. We plan to adopt this new guidance prospectively to all new leasehold improvements recognized on or after the adoption date and we do not expect it to have a material impact on our Consolidated Financial Statements. Reference Rate Reform In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848), and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

REVENUE RECOGNITION - Schedule of Components of Contract Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	$ 175,312		$ 175,312		$ 178,402
Contract assets	76,831		76,831		73,435
Allowance for doubtful accounts	(16,722)		(16,722)		(15,358)
Total trade accounts receivable and contract assets, net	235,421		235,421		236,479
Contract liabilities:
Current	122,288		122,288		121,739
Non-current	6,999		6,999		8,326
Total contract liabilities	129,287		129,287		130,065
Revenue recognized	7,608	$ 6,175	80,157	$ 115,974
Sales and services
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	165,456		165,456		170,466
Leasing and other
Trade accounts receivable and contract assets, net:
Total trade accounts receivable	$ 9,856		$ 9,856		$ 7,936

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings (Losses)	Treasury Shares, at cost	Non-controlling Interests
Beginning balance at Dec. 31, 2021	$ 3,414,080	$ 106	$ 3,345,878	$ (212,102)	$ 656,466	$ (436,521)	$ 60,253
Issuance of Class A common stock:
Employee benefits	7,042	1	7,041
Employee Stock Purchase Plan	7,173		7,173
Stock-based compensation	8,401		8,401
Issuance of equity and contribution of assets pursuant to the India JV formation	30,303		(14,090)				44,393
Other comprehensive income (loss)	32,072			31,763			309
Net income (loss)	118,968				127,704		(8,736)
Treasury share repurchase	(89,303)					(89,303)
Consideration received from DISH Network for R&D tax credits utilized	6,316		6,316
Other	500		500
Ending balance at Sep. 30, 2022	3,535,552	107	3,361,219	(180,339)	784,170	(525,824)	96,219
Beginning balance at Jun. 30, 2022	3,499,556	107	3,355,238	(204,465)	761,767	(514,418)	101,327
Issuance of Class A common stock:
Employee Stock Purchase Plan	2,126		2,126
Stock-based compensation	3,355		3,355
Other comprehensive income (loss)	21,871			24,126			(2,255)
Net income (loss)	19,550				22,403		(2,853)
Treasury share repurchase	(11,406)					(11,406)
Other	500		500
Ending balance at Sep. 30, 2022	3,535,552	107	3,361,219	(180,339)	784,170	(525,824)	96,219
Beginning balance at Dec. 31, 2022	3,599,055	107	3,367,058	(172,239)	833,517	(525,824)	96,436
Issuance of Class A common stock:
Employee benefits	5,421		5,421
Employee Stock Purchase Plan	2,953		2,953
Stock-based compensation	8,239		8,239
Other comprehensive income (loss)	12,683			10,724			1,959
Net income (loss)	37,437				43,442		(6,005)
Ending balance at Sep. 30, 2023	3,665,788	107	3,383,671	(161,515)	876,959	(525,824)	92,390
Beginning balance at Jun. 30, 2023	3,671,126	107	3,379,997	(153,874)	873,715	(525,824)	97,005
Issuance of Class A common stock:
Employee Stock Purchase Plan	810		810
Stock-based compensation	2,864		2,864
Other comprehensive income (loss)	(9,544)			(7,641)			(1,903)
Net income (loss)	532				3,244		(2,712)
Ending balance at Sep. 30, 2023	$ 3,665,788	$ 107	$ 3,383,671	$ (161,515)	$ 876,959	$ (525,824)	$ 92,390

RELATED PARTY TRANSACTIONS - DISH NETWORK - Overview (Details)	1 Months Ended
	Sep. 30, 2019 $ / shares shares	May 31, 2019 shares	Feb. 28, 2017	Sep. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares	Sep. 30, 2009 transponder
Related Party Transaction [Line Items]
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
TeleSat Transponder Agreement \| Telesat Canada \| DISH Network
Related Party Transaction [Line Items]
Number of DBS transponders available to receive services \| transponder						32
Common Stock \| DISH Network \| DISH Network
Related Party Transaction [Line Items]
Common stock, par value (in dollars per share)	$ 0.001
Common Stock \| BSS Corp. \| DISH Network
Related Party Transaction [Line Items]
Common stock, par value (in dollars per share)	$ 0.001
Share of BSS common stock issued for each share of Echostar Class A or Class B common stock (in shares) \| shares	1
Class A common stock
Related Party Transaction [Line Items]
Common stock, par value (in dollars per share)				$ 0.001	$ 0.001
Class A common stock \| DISH Network
Related Party Transaction [Line Items]
Entity shares issued per acquiree share (in shares) \| shares		0.235
Class A common stock \| DISH Network \| DISH Network
Related Party Transaction [Line Items]
Entity shares issued per acquiree share (in shares) \| shares	0.235
Related Party \| Share Exchange Agreement \| EchoStar Technologies segment \| DISH Network
Related Party Transaction [Line Items]
Ownership interest acquired by related party (as a percent)			100.00%
Related Party \| DISH Nimiq 5 Agreement \| DISH Network
Related Party Transaction [Line Items]
Number of DBS transponders available to receive services \| transponder						32
Related Party \| Preferred Tracking Stock \| Hughes Retail Group \| Satellite and Tracking Stock Transaction \| DISH Network
Related Party Transaction [Line Items]
Percentage of economic interest held			80.00%

REGULATORY AUTHORIZATIONS - Schedule of Regulatory Authorizations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets Accumulated Amortization [RollForward]
Amortization expense	$ (3,856)	$ (3,129)
Indefinite-Lived Intangible Assets [Line Items]
Balance at the beginning of the period	439,161
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Balance at the beginning of the period	462,531	469,766
Currency translation adjustment	788	(6,553)
Balance at the end of the period	459,463	460,084
Regulatory authorization
Indefinite-Lived Intangible Assets [Line Items]
Balance at the beginning of the period		441,717
Currency translation adjustment	54	(4,607)
Balance at the end of the period	439,215	437,110
Regulatory authorization
Finite-Lived Intangible Assets Gross [RollForward]
Balance at the beginning of the period	55,316	57,137
Currency translation adjustments	598	(5,582)
Balance at the end of the period	55,914	51,555
Finite-Lived Intangible Assets Accumulated Amortization [RollForward]
Balance at the beginning of the period	(31,946)	(29,088)
Amortization expense	(3,856)	(3,129)
Currency translation adjustment	136	3,636
Balance at the end of the period	(35,666)	(28,581)
Finite-Lived Intangible Assets [Roll Forward]
Balance at the beginning of the period	23,370	28,049
Currency translation adjustment	734	(1,946)
Balance at the end of the period	$ 20,248	$ 22,974
Weighted-average useful life (in years)	13 years

MARKETABLE INVESTMENT SECURITIES

9 Months Ended

Sep. 30, 2023

Investments, Debt and Equity Securities [Abstract]

MARKETABLE INVESTMENT SECURITIES

The following table presents our Marketable investment securities:


	As of
	September 30, 2023		December 31, 2022
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	175,444	$	160,559
Commercial paper	518,641		687,927
Other debt securities	66,072		17,695
Total available-for-sale debt securities	760,157		866,181
Equity securities	142,590		118,790
Total marketable investment securities, including restricted amounts	902,747		984,971
Less: Restricted marketable investment securities	(8,003)		(11,056)
Total marketable investment securities	$	894,744	$	973,915

Debt Securities

Available-for-Sale

The following table presents the components of our available-for-sale debt securities:


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of September 30, 2023
Corporate bonds	$	173,714	$	1,830	$	(100)	$	175,444
Commercial paper	518,641		—		—		518,641
Other debt securities	66,083		—		(11)		66,072
Total available-for-sale debt securities	$	758,438	$	1,830	$	(111)	$	760,157
As of December 31, 2022
Corporate bonds	$	160,494	$	125	$	(60)	$	160,559
Commercial paper	687,956		—		(29)		687,927
Other debt securities	17,785		—		(90)		17,695
Total available-for-sale debt securities	$	866,235	$	125	$	(179)	$	866,181

The following table presents the activity on our available-for-sale debt securities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Proceeds from sales	$	71,586	$	—	$	209,063	$	37,904

As of September 30, 2023, we have $752.4 million of available-for-sale debt securities with contractual maturities of one year or less and $7.8 million with contractual maturities greater than one year.

Equity Securities

The following table presents the activity of our equity securities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Proceeds from sales	$	1,430	$	34,121	$	3,457	$	34,374
Gains (losses) on investments, net	$	13,637	$	18,273	$	816	$	26,536

Fair Value Measurements

The following table presents our marketable investment securities categorized by the fair value hierarchy, certain of which have historically experienced volatility:


	Level 1		Level 2		Total
As of September 30, 2023
Cash equivalents (including restricted)	$	536	$	984,843	$	985,379
Available-for-sale debt securities:
Corporate bonds	$	—	$	175,444	$	175,444
Commercial paper	—		518,641		518,641
Other debt securities	61,212		4,860		66,072
Total available-for-sale debt securities	61,212		698,945		760,157
Equity securities	133,968		8,622		142,590
Total marketable investment securities, including restricted amounts	195,180		707,567		902,747
Less: Restricted marketable investment securities	(8,003)		—		(8,003)
Total marketable investment securities	$	187,177	$	707,567	$	894,744

As of December 31, 2022
Cash equivalents (including restricted)	$	657	$	595,814	$	596,471
Available-for-sale debt securities:
Corporate bonds	$	—	$	160,559	$	160,559
Commercial paper	—		687,927		687,927
Other debt securities	15,968		1,727		17,695
Total available-for-sale debt securities	15,968		850,213		866,181
Equity securities	109,002		9,788		118,790
Total marketable investment securities, including restricted amounts	124,970		860,001		984,971
Less: Restricted marketable investment securities	(11,056)		—		(11,056)
Total marketable investment securities	$	113,914	$	860,001	$	973,915

As of September 30, 2023 and December 31, 2022, we did not have any investments that were categorized within Level 3 of the fair value hierarchy.

REGULATORY AUTHORIZATIONS

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

REGULATORY AUTHORIZATIONS

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2021	$	57,137	$	(29,088)	$	28,049	$	441,717	$	469,766
Amortization expense	—		(3,129)		(3,129)		—		(3,129)
Currency translation adjustments	(5,582)		3,636		(1,946)		(4,607)		(6,553)
Balance, September 30, 2022	$	51,555	$	(28,581)	$	22,974	$	437,110	$	460,084

Balance, December 31, 2022	$	55,316	$	(31,946)	$	23,370	$	439,161	$	462,531
Amortization expense	—		(3,856)		(3,856)		—		(3,856)
Currency translation adjustments	598		136		734		54		788
Balance, September 30, 2023	$	55,914	$	(35,666)	$	20,248	$	439,215	$	459,463

Weighted-average useful life (in years)			13

RELATED PARTY TRANSACTIONS - DISH NETWORK - TerreStar Agreement (Details) - Related Party - TerreStar Agreement	1 Months Ended
	Dec. 31, 2017
Related Party Transaction [Line Items]
Minimum termination notice period (days)	21 days
Required minimum notice for termination of agreement (days)	90 days

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, shares outstanding (in shares)	0	0
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	4,000,000,000	4,000,000,000
Treasury stock (in shares)	23,313,311	23,313,311
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Class A common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	1,600,000,000	1,600,000,000
Common stock, shares issued (in shares)	59,532,668	58,604,927
Common stock, shares outstanding (in shares)	36,219,357	35,291,616
Class B common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	47,687,039	47,687,039
Common stock, shares outstanding (in shares)	47,687,039	47,687,039
Class C common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Class D common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	800,000,000	800,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

OTHER INVESTMENTS (Tables)

9 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Other Investments and Equity Method Investments

The following table presents our Other investments, net:


	As of
	September 30, 2023		December 31, 2022
Other investments, net:
Equity method investments	$	45,048	$	83,523
Other equity investments	91,407		141,307
Other debt investments, net	—		131,875
Total other investments, net	$	136,455	$	356,705

The following table presents revenue recognized by the Company from our equity method investments:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Deluxe	$	1,445	$	1,243	$	4,233	$	3,901
BCS	$	924	$	2,600	$	2,573	$	6,321

The following table presents trade accounts receivable from our equity method investments:


	As of
	September 30, 2023		December 31, 2022
Deluxe	$	833	$	3,026
BCS	$	4,061	$	5,062

The following table presents the activity on our investments:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Gain (loss) on investments, net	$	(24,403)	$	—	$	(24,403)	$	49,888

RELATED PARTY TRANSACTIONS - DISH NETWORK (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Related Party Transactions

The following table presents our Services and other revenue - DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Services and other revenue - DISH Network	$	5,991	$	7,491	$	18,703	$	22,940

The following table presents the related trade accounts receivable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts receivable - DISH Network	$	7,730	$	3,492

The following table presents our operating expenses related to DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Operating expenses - DISH Network	$	1,910	$	1,401	$	4,717	$	4,070

The following table presents the related trade accounts payable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts payable - DISH Network	$	1,465	$	669

The following table presents our other receivables owed from DISH Network:


	As of
	September 30, 2023		December 31, 2022

Other receivables - DISH Network, noncurrent	$	77,751	$	74,923

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband Distribution Agreement (Details) - Hughes Broadband Distribution Agreement	1 Months Ended
	Oct. 31, 2012
Related Party Transaction [Line Items]
Agreement term (in years)	5 years
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	180 days

SUPPLEMENTAL FINANCIAL INFORMATION - Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 40,227	$ 32,920
Work-in-process	24,964	16,408
Finished goods	102,320	74,278
Total inventory	$ 167,511	$ 123,606

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income (loss)	$ 37,437	$ 118,968
Adjustments to reconcile net income (loss) to cash flows provided by (used for) operating activities:
Depreciation and amortization	311,474	347,224
Impairment of long-lived assets	3,142	711
Losses (gains) on investments, net	23,337	(48,071)
Equity in losses of unconsolidated affiliates, net	3,075	4,441
Foreign currency transaction losses (gains), net	(4,482)	53
Deferred tax provision, net	8,088	28,901
Stock-based compensation	8,239	8,401
Amortization of debt issuance costs	619	583
Gain on repayment of other debt securities	(7,605)	0
Other-than-temporary impairment losses on equity method investments	33,400	0
(Accretion of discounts) and amortization of premiums on debt investments	(21,340)	159
Other, net	(6,634)	35,450
Changes in assets and liabilities, net:
Trade accounts receivable and contract assets, net	2,940	(63,563)
Other current assets, net	(46,216)	(26,402)
Trade accounts payable	(22,817)	657
Contract liabilities	549	(13,759)
Accrued expenses and other current liabilities	(489)	(27,004)
Non-current assets and non-current liabilities, net	(21,694)	(23,432)
Net cash provided by (used for) operating activities	301,023	343,317
Cash flows from investing activities:
Purchases of marketable investment securities	(1,015,650)	(540,447)
Sales and maturities of marketable investment securities	1,150,683	917,077
Expenditures for property and equipment	(206,862)	(249,374)
Refunds and other receipts related to capital expenditures	34,611	0
Expenditures for externally marketed software	(22,373)	(16,926)
Proceeds from repayment of other debt investment	148,448	0
India JV formation	0	(7,892)
Dividend received from unconsolidated affiliate	0	2,000
Sale of unconsolidated affiliate	0	7,500
Sales of other investments	0	3,070
Net cash provided by (used for) investing activities	88,857	115,008
Cash flows from financing activities:
Payment of finance lease obligations	0	(114)
Payment of in-orbit incentive obligations	(3,144)	(2,422)
Proceeds from Class A common stock issued under the Employee Stock Purchase Plan	2,953	7,173
Payment of equity registration fees	(1,327)	0
Treasury share repurchase	0	(89,303)
Net cash provided by (used for) financing activities	(1,518)	(84,666)
Effect of exchange rates on cash and cash equivalents	1,622	(3,123)
Net increase (decrease) in cash and cash equivalents	389,984	370,536
Cash and cash equivalents, including restricted amounts, beginning of period	705,882	536,874
Cash and cash equivalents, including restricted amounts, end of period	$ 1,095,866	$ 907,410

SUPPLEMENTAL FINANCIAL INFORMATION - Schedule of Noncash Investing and Financing Activities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$ 64,928	$ 66,943
Cash paid for income taxes, net of refunds	19,976	32,577
Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	5,421	7,042
Increase (decrease) in capital expenditures included in accounts payable, net	(3,453)	(22,146)
Non-cash net assets received as part of the India JV formation	0	36,701
Class A common stock
Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	$ 5,421	$ 7,042

RELATED PARTY TRANSACTIONS - DISH NETWORK - Other Agreements (Details)	1 Months Ended
	May 31, 2019 shares
Class A common stock \| DISH Network
Related Party Transaction [Line Items]
Entity shares issued per acquiree share (in shares)	0.235

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our interim income tax provision and our interim estimate of our annual effective tax rate are influenced by several factors, including foreign losses and capital gains and losses for which related deferred tax assets are partially offset by a valuation allowance, changes in tax laws and relative changes in unrecognized tax benefits. Additionally, our effective tax rate can be affected by the amount of pre-tax income or loss. For example, the impact of discrete items and non-deductible expenses on our effective tax rate is greater when our pre-tax income or loss is lower. Our income tax provision was $8.5 million for the three months ended September 30, 2023 compared to our income tax provision of $13.2 million for the three months ended September 30, 2022. Our effective income tax rate was 94.1% and 40.3% for the three months ended September 30, 2023 and 2022, respectively. The variations in our effective tax rate from the U.S. federal statutory rate for the for the three months ended September 30, 2023 were primarily due to excluded investment impairment losses and the impact of research and development credits. The variations in our effective tax rate from the U.S. federal statutory rate for the three months ended September 30, 2022 were primarily due to excluded foreign losses where the Company carries a full valuation allowance and the impact of state and local taxes. Our income tax provision was $38.8 million for the nine months ended September 30, 2023 compared to our income tax provision of $51.4 million for the nine months ended September 30, 2022. Our effective income tax rate was 50.9% and 30.2% for the nine months ended September 30, 2023 and 2022, respectively. The variations in our effective tax rate from the U.S. federal statutory rate for the nine months ended September 30, 2023 were primarily due to excluded investment impairment losses and excluded foreign losses where the Company carries a full valuation allowance. The variations in our current year effective tax rate from the U.S. federal statutory rate for the nine months ended September 30, 2022, were primarily due to excluded foreign losses where the Company carries a full valuation allowance and the impact of state and local taxes.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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-Paragraph 14
-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Carrying Amount and Fair Values of Long-term Debt

The following table presents the carrying amount and fair values of our Long-term debt, net:


	Effective Interest Rate	As of
		September 30, 2023				December 31, 2022
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	677,970	$	750,000	$	727,763
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		642,195		750,000		707,490
Less: Unamortized debt issuance costs		(2,604)		—		(3,223)		—
Total long-term debt, net		$	1,497,396	$	1,320,165	$	1,496,777	$	1,435,253

The estimated fair value of our publicly traded debt was primarily based on Level 1 inputs that use quoted market value for the debt.

RELATED PARTY TRANSACTIONS - DISH NETWORK - DBSD North America Agreement (Details) - Related Party - DBSD North America Agreement	1 Months Ended
	Feb. 28, 2027	Feb. 28, 2019	Dec. 31, 2017
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)			120 days
Minimum termination notice period (days)		21 days
Forecast
Related Party Transaction [Line Items]
Minimum termination notice period (days)	180 days

CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Accrual For License Fee Dispute

The following table presents the components of the accrual:


	As of
	September 30, 2023		December 31, 2022
Additional license fees	$	3,411	$	3,425
Penalties	3,501		3,516
Interest and interest on penalties	81,592		78,327
Less: Payments	(27,855)		(17,785)
Total accrual	60,649		67,483
Less: Current portion	10,147		10,191
Total long-term accrual	$	50,502	$	57,292

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Nov. 02, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-33807
Entity Registrant Name	EchoStar Corporation
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	26-1232727
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
Title of 12(b) Security	Class A common stock $0.001 par value
Security Exchange Name	NASDAQ
Trading Symbol	SATS
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Central Index Key	0001415404
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		36,219,803
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		47,687,039

Subsequent Event (Details)	Oct. 02, 2023 $ / shares	Sep. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Class A common stock
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)		0.001	0.001
Class A common stock \| Subsequent Event
Subsequent Event [Line Items]
Non-voting restricted term	3 years
Class A common stock \| DISH Network Corporation \| Subsequent Event
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	$ 0.01
Class A common stock \| EchoStar \| Subsequent Event
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	$ 0.001
Exchange ratio	0.350877
Class C common stock
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)		0.001	0.001
Class C common stock \| DISH Network Corporation \| Subsequent Event
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	$ 0.01
Class B common stock
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Class B common stock \| DISH Network Corporation \| Subsequent Event
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	0.01
Class B common stock \| EchoStar \| Subsequent Event
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)	$ 0.001

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On October 2, 2023, the Company entered into an Amended and Restated Agreement and Plan of Merger with DISH and EAV Corp., a Nevada corporation and a wholly owned subsidiary of EchoStar. The Amended Merger Agreement revises the structure of the merger of DISH and EchoStar contemplated by the Original Merger Agreement. The Amended Merger Agreement provides, among other things, that subject to the satisfaction or waiver of the conditions set forth in the Amended Merger Agreement, Merger Sub will merge with and into DISH, with DISH surviving the Merger as a wholly owned subsidiary of EchoStar. The expected proportional ownership of existing EchoStar stockholders and DISH stockholders in the combined company upon the consummation of the Merger remains the same as the expected proportional ownership contemplated by the Original Merger Agreement. Pursuant to the Amended Merger Agreement, at the effective time of the Merger, each share of DISH Class A Common Stock, par value $0.01 per share, and DISH Class C Common Stock, par value $0.01 per share, outstanding immediately prior to the Effective Time, will be converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class A Common Stock, par value $0.001 per share, equal to 0.350877. On the terms and subject to the conditions set forth in the Amended Merger Agreement, at the Effective Time, each share of DISH Class B Common Stock, par value $0.01 per share, outstanding immediately prior to the Effective Time will be converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class B Common Stock, par value $0.001 per share, equal to the Exchange Ratio. Any shares of DISH Class A Common Stock, DISH Class B Common Stock and DISH Class C Common Stock that are held in DISH’s treasury or held directly by EchoStar or Merger Sub immediately prior to the Effective Time will be cancelled and cease to exist and no consideration shall be paid or payable in respect thereof. Concurrently with the entry into the Amended Merger Agreement, Charles W. Ergen and Ergen family stockholders entered into an amended support agreement with the Company and DISH, pursuant to which the Ergen stockholders agreed to not vote, or cause or direct to be voted, the shares of EchoStar Class A Common Stock owned by them, other than with respect of any matter presented to the holders of EchoStar Class A Common Stock on which holders of EchoStar Class B Common Stock are not entitled to vote, for three years following the closing of the Merger. The parties have agreed to enter into a registration rights agreement reasonably acceptable to the parties providing for the registration of the Ergen stockholders’ shares of EchoStar Class A Common Stock or EchoStar Class B Common Stock received as part of the Merger consideration and/or EchoStar Class B Common Stock held by such stockholders immediately prior to the closing of the Merger, at EchoStar’s sole cost and expense. The board of directors of the Company (the “Board”), acting upon the unanimous recommendation of a special transaction committee of independent directors of the Board, has unanimously approved, adopted and declared advisable the Amended Merger Agreement and the transactions contemplated by the Amended Merger Agreement. The closing of the Merger is expected to occur in the fourth calendar quarter of 2023, subject to the satisfaction of certain regulatory approvals and other customary closing conditions. The Amended Merger Agreement provides certain termination rights for each of the Company and DISH including, among others, if the consummation of the Merger does not occur on or before April 2, 2024.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) program	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) program	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Accounting Policies [Line Items]
Number of government programs \| program	3		3
Total revenue	$ 413,074	$ 497,387	$ 1,305,780	$ 1,498,237
Trade accounts receivable - DISH Network	235,421		235,421		$ 236,479
New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan
Accounting Policies [Line Items]
Trade accounts receivable - DISH Network	2,800		2,800
Services and other revenue
Accounting Policies [Line Items]
Total revenue	359,349	$ 401,382	1,108,386	$ 1,234,890
Services and other revenue \| New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan
Accounting Policies [Line Items]
Total revenue	$ 4,600		$ 12,700

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Paragraph 30
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-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Broadband Master Services Agreement (Details) - Related Party - Hughes Broadband Master Services Agreement - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2017	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	90 days
Sales commissions and fees		$ 0.5	$ 1.8	$ 1.4	$ 5.4

RELATED PARTY TRANSACTIONS - DISH NETWORK - Services and Other Revenue - DISH Network (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Services and other revenue - DISH Network	$ 413,074	$ 497,387	$ 1,305,780	$ 1,498,237
Trade accounts receivable - DISH Network	235,421		235,421		$ 236,479
Related Party
Related Party Transaction [Line Items]
Trade accounts receivable - DISH Network	7,730		7,730		3,492
Related Party \| DISH Network
Related Party Transaction [Line Items]
Services and other revenue - DISH Network	5,991	$ 7,491	18,703	$ 22,940
Trade accounts receivable - DISH Network	$ 7,730		$ 7,730		$ 3,492

- Definition

+ References

+ Details

CONTINGENCIES - Accrual For License Fee Dispute (Details) - License Fee Dispute - Hughes Network Systems - USD ($) $ in Thousands	6 Months Ended	9 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total accrual		$ 60,649	$ 67,483
Less: Payments	$ (17,785)	(27,855)
Less: Current portion		10,147	10,191
Total long-term accrual		50,502	57,292
Additional license fees
Loss Contingencies [Line Items]
Total accrual		3,411	3,425
Penalties
Loss Contingencies [Line Items]
Total accrual		3,501	3,516
Interest and interest on penalties
Loss Contingencies [Line Items]
Total accrual		$ 81,592	$ 78,327

EARNINGS PER SHARE

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following table presents the calculation of basic and diluted EPS for our Class A and B common stock:


	For the three months ended September 30,				For the nine months ended September 30,
(in thousands, except per share amounts)	2023		2022		2023		2022
Net income (loss) attributable to EchoStar Corporation common stock	$	3,244	$	22,403	$	43,442	$	127,704

Weighted-average common shares outstanding:
Basic	83,850		83,140		83,653		84,424
Dilutive impact of stock awards outstanding	—		—		27		25
Diluted	83,850		83,140		83,680		84,449

Earnings (losses) per share:
Basic	$	0.04	$	0.27	$	0.52	$	1.51
Diluted	$	0.04	$	0.27	$	0.52	$	1.51

Diluted earnings per share excludes the following weighted average potential Class A common shares, as the effect would be antidilutive, as computed under the treasury stock method:


	For the three months ended September 30,		For the nine months ended September 30,
(in thousands)	2023	2022	2023	2022
Weighted-average stock options	5,595	6,443	5,650	6,418
Weighted-average restricted stock units	200	—	173	—

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt and Capital Lease Obligations
Less: Unamortized debt issuance costs	$ (2,604)	$ (3,223)
Carrying amount, total long-term debt	1,497,396	1,496,777
Fair value, total long-term debt	$ 1,320,165	1,435,253
Senior Secured Notes \| 5 1/4% Senior Secured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	5.25%
Effective Interest Rate	5.32%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt	$ 677,970	727,763
Senior Unsecured Notes \| 6 5/8% Senior Unsecured Notes due 2026
Debt and Capital Lease Obligations
Interest rate	6.625%
Effective Interest Rate	6.688%
Carrying amount, gross	$ 750,000	750,000
Fair value, total long-term debt	$ 642,195	$ 707,490

RELATED PARTY TRANSACTIONS - DISH NETWORK - Hughes Equipment and Services Agreement (Details) - Related Party - Hughes Equipment And Service Agreement	1 Months Ended
	Feb. 28, 2019
Related Party Transaction [Line Items]
Agreement term (in years)	5 years
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	180 days
Minimum termination notice period (days)	365 days

RELATED PARTY TRANSACTIONS - OTHER

9 Months Ended

Sep. 30, 2023

RELATED PARTY TRANSACTIONS - OTHER

RELATED PARTY TRANSACTIONS - DISH NETWORK

Overview

EchoStar and DISH have operated as separate publicly-traded companies since 2008 (the “Spin-off”). 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. See Note 1 - Organization and Business Activities and Note 16 - Subsequent Events for further details on the proposed merger with DISH.

In January 2017, we and certain of 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, we received all of the shares of preferred tracking stock previously issued by us and one of our subsidiaries (the “Tracking Stock”), representing an 80% economic interest in the residential retail satellite broadband business of our Hughes segment, in exchange for 100% of the equity interests of certain EchoStar subsidiaries that held substantially all of our EchoStar Technologies businesses and certain other assets (collectively, the “Share Exchange”). The Tracking Stock was retired in March 2017.

In September 2019, pursuant to a master transaction agreement (the “Master Transaction Agreement”) with DISH and a wholly-owned subsidiary of DISH (“DISH Merger Sub”), (i) we transferred certain real property and the various businesses, products, licenses, technology, revenues, billings, operating activities, assets and liabilities primarily related to the former portion of our ESS segment that managed, marketed and provided (1) broadcast satellite services primarily to DISH Network and our former joint venture Dish Mexico, and (2) telemetry, tracking and control (“TT&C”) services for satellites owned by DISH Network and a portion of our other businesses (collectively, the “BSS Business”) to one of our former subsidiaries, EchoStar BSS Corporation (“BSS Corp.”), (ii) we distributed to each holder of shares of our 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 our Class A or Class B common stock owned by such stockholder (the “Distribution”); and (iii) immediately after the Distribution, (1) DISH Merger Sub merged with and into BSS Corp. (the “BSS Merger”), such that BSS Corp. became a wholly-owned subsidiary of DISH and with DISH then owning and operating 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 0.235 shares of DISH Class A common stock, par value $0.001 per share ((i) - (iii) collectively, the “BSS Transaction”).

In connection with and following the Spin-off, the Share Exchange and the BSS Transaction, we and DISH Network entered into certain agreements pursuant to which we obtain certain products, services and rights from DISH Network; DISH Network obtains certain products, services and rights from us; and we and DISH Network indemnify each other against certain liabilities arising from our respective businesses. Generally, the amounts we or DISH Network pay for products and services provided under the agreements are based on cost plus a fixed margin (unless noted differently below), which varies depending on the nature of the products and services provided. We 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

The following table presents our Services and other revenue - DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Services and other revenue - DISH Network	$	5,991	$	7,491	$	18,703	$	22,940

The following table presents the related trade accounts receivable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts receivable - DISH Network	$	7,730	$	3,492

Satellite Capacity Leased to DISH Network. Effective January 2008, DISH Network began leasing satellite capacity from us on the EchoStar IX satellite. We terminated the provision of this satellite capacity in December 2022. Telesat Obligation 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. We transferred the Telesat Transponder Agreement to DISH Network in September 2019 as part of the BSS Transaction; however, we retained certain obligations related to DISH Network’s performance under that agreement and we entered into an agreement with DISH Network whereby DISH Network compensates us for retaining such obligations.

Real Estate Leases to DISH Network. We have entered into lease agreements pursuant to which DISH Network leases certain real estate from us. The rent on a per square foot basis for each of the leases is comparable to per square foot rental rates of similar commercial property in the same geographic area at the time of the leases or subsequent amendments. Additionally, DISH Network compensates us for its portion of the taxes, insurance, utilities and/or maintenance of the premises. The terms of each of the leases are set forth below:

•100 Inverness Occupancy License Agreement — In March 2017, we and DISH Network entered into a license agreement for DISH Network to use certain of our space at 100 Inverness Terrace East, Englewood, Colorado for an initial period ending in December 2020. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023. This agreement may be terminated by either party upon 180 days’ prior notice. In connection with the BSS Transaction, we transferred to DISH Network the Englewood Satellite Operations Center located at 100 Inverness Terrace East, including any and all equipment, hardware licenses, software, processes, software licenses, furniture and technical documentation associated with the satellites transferred in the BSS Transaction.

•Meridian Lease Agreement — The lease for all of 9601 S. Meridian Blvd., Englewood, Colorado was originally for a period ending in December 2016. We and DISH Network have amended this lease over time to, among other things, extend the term through December 2023.

TerreStar Agreement. In March 2012, DISH Network completed its acquisition of substantially all the assets of TerreStar Networks Inc. (“TerreStar”). Prior to DISH Network’s acquisition of substantially all the assets of TerreStar and our completion of the Hughes Acquisition, TerreStar and HNS entered into various agreements pursuant to which we provide, among other things, warranty, operations and maintenance and hosting services for TerreStar’s ground-based communications equipment (the “TerreStar Agreements”). In December 2017, we and DISH Network amended these agreements, effective as of January 1, 2018, to reduce certain pricing terms through December 31, 2023 and to modify certain termination provisions. DISH Network generally has the right to continue to receive warranty services from us for our products on a month-to-month basis unless terminated by DISH Network upon at least 21 days’ written notice to us. DISH Network generally has the right to continue to receive operations and maintenance services from us on a quarter-to-quarter basis unless these services are terminated by DISH Network upon at least 90 days’ written notice to us. 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. In March 2020, we entered into an agreement with DISH Network pursuant to which we perform certain work and provide certain credits to amounts owed to us under the TerreStar Agreements in exchange for DISH Network’s granting us rights to use certain satellite capacity under the Amended and Restated Professional Services Agreement (as defined below). As a result, we and DISH Network amended the TerreStar Agreements to suspend our provision of warranty services to DISH Network from April 2020 through December 2020. Following the expiration of this suspension, we have recommenced providing warranty services to DISH Network. In May 2022, we and DISH Network amended the agreement for the provision of hosting services to extend the term until May 2027. The price for warranty and operations and maintenance services is only valid until December 31, 2023. As such, if those services are to continue beyond December 31, 2023, DISH Network and HNS must agree on the price for these services as of January 1, 2024. 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 Gen 4 HughesNet service. DISH Network pays us a monthly per subscriber wholesale service fee for our Gen 4 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 Gen 4 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 Gen 4 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 DBSD North America, Inc. (“DBSD North America”). Prior to DISH Network’s acquisition of DBSD North America and our completion of the Hughes Acquisition, DBSD North America and HNS entered into 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 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. The price for warranty and operations and maintenance services is only valid until December 31, 2023. As such, if those services are to continue beyond December 31, 2023, DBSD North America and HNS must agree on the price for these services as of January 1, 2024. 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.

Operating Expenses — DISH Network

The following table presents our operating expenses related to DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Operating expenses - DISH Network	$	1,910	$	1,401	$	4,717	$	4,070

The following table presents the related trade accounts payable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts payable - DISH Network	$	1,465	$	669

Amended and Restated Professional Services Agreement. In connection with the Spin-off, we entered into various agreements with DISH Network including a transition services agreement, satellite procurement agreement and services agreement, all of which expired in January 2010 and were replaced by a professional services agreement (the “Professional Services Agreement”). In January 2010, we and DISH Network agreed that we continue to have the right, but not the obligation, to receive the following services from DISH Network, among others, certain of which were previously provided under a transition services agreement: information technology, travel and event coordination, internal audit, legal, accounting and tax, benefits administration, program acquisition services and other support services. Additionally, we and DISH Network agreed that DISH Network would continue to have the right, but not the obligation, to engage us to manage the process of procuring new satellite capacity for DISH Network (previously provided under a satellite procurement agreement), receive logistics, procurement and quality assurance services from us (previously provided under a services agreement) and provide other support services. In connection with the consummation of the Share Exchange, we and DISH amended and restated the Professional Services Agreement (as amended to date, the “Amended and Restated Professional Services Agreement”) to provide that we and DISH Network shall have the right to receive additional services that either we or DISH Network may require as a result of the Share Exchange, including access to antennas owned by DISH Network for our use in performing TT&C services and maintenance and support services for our antennas (collectively, the “TT&C Antennas”). In September 2019, in connection with the BSS Transaction, we and DISH further amended the Amended and Restated Professional Services Agreement to provide that we and DISH Network shall have the right to receive additional services that either we or DISH Network may require as a result of the BSS Transaction and to remove our access to and the maintenance and support services for the TT&C Antennas. The current term of the Amended and Restated Professional Services Agreement is through January 1, 2024 and renews automatically for successive one-year periods thereafter, unless the agreement is terminated earlier by either party upon at least 60 days’ notice. We or DISH Network may generally terminate the Amended and Restated Professional Services Agreement in part with respect to any particular service it receives for any reason upon at least 30 days’ notice, unless the statement of work for particular services states otherwise. Certain services provided under the Amended and Restated Professional Services Agreement may survive the termination of the agreement.Real Estate Leases from DISH Network. Effective March 2017, we entered into a lease with DISH Network for certain space at 530 EchoStar Drive in Cheyenne, Wyoming for an initial period ending in February 2019. In August 2018, we exercised our option to renew this lease for a one-year period ending in February 2020. In connection with the BSS Transaction, we transferred the Cheyenne Satellite Operations Center, including any equipment, software licenses, and furniture located within, to DISH Network and amended this lease to reduce the space provided to us for the Cheyenne Satellite Access Center for a period ending in September 2021. In March 2021, we exercised our option to renew this lease for a one-year period ending September 2022 and amended the lease to provide us the option to renew this lease for up to three additional years. In November 2021, we exercised our option to renew this lease for a one-year period ending September 2023, at which time this lease expired.

Collocation and Antenna Space Agreements. We and DISH Network entered into an agreement pursuant to which DISH Network provided us with collocation space in El Paso, Texas. This agreement was for an initial period ending in July 2015, and provided us with renewal options for four consecutive three-year terms. We exercised our first renewal option for a period commencing in August 2015 and ending in July 2018, in April 2018 we exercised our second renewal option for a period ending in July 2021, and in May 2021 we exercised our third renewal option for a period ending in July 2024. 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 effective May 2020. In November 2020, we provided a termination notice for one of our Englewood, Colorado agreements effective May 2021. In November 2021, we exercised our right to renew the collocation agreements at Gilbert, Arizona, Cheyenne, Wyoming, Spokane, Washington, Englewood, Colorado and Monee, Illinois for a period ending in February 2025. 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. In May 2022, we exercised our right to renew such other agreements at Monee, Illinois and Spokane, Washington through August 2025. 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 60 days’ prior written notice and certain other of these agreements with 180 days’ prior written notice. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provided us with certain additional collocation space in Cheyenne, Wyoming for a period that ended in September 2020. The fees for the services provided under these agreements depend on the number of racks located at the location.

Also in connection with the BSS Transaction, in September 2019, we entered into an agreement pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming for a period of five years commencing in August 2020, with four three-year renewal terms, with prior written notice of renewal required no more than 120 days but no less than 90 days prior to the end of the then-current term. In March 2021, we entered into additional agreements pursuant to which DISH Network provides us with antenna space and power in Cheyenne, Wyoming, and the right to use an antenna and certain space in Gilbert, Arizona. Both agreements are for a period of five years with four three-year renewal terms, with prior written notice of renewal required 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 conjunction with the launch of our EchoStar XIX satellite, 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 Gen 5 HughesNet service and related equipment and other telecommunication services and (ii) installs Gen 5 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 current term of the Hughes Broadband MSA is through March 2024 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 Gen 5 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 $0.5 million and $1.8 million for the three months ended September 30, 2023 and 2022, respectively, and $1.4 million and $5.4 million for the nine months ended September 30, 2023 and 2022, respectively.2019 TT&C Agreement. In September 2019, in connection with the BSS Transaction, we entered into an agreement pursuant to which DISH Network provides TT&C services to us for a period ending in September 2021, with the option for us to renew for a 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. We have exercised our option to renew the 2019 TT&C Agreement on several occasions, and its current term expires in September 2024.Referral Marketing Agreement. In June 2021, we and DISH Network entered into an agreement pursuant to which we will pre-qualify prospects contacting Hughes call centers and transfer those prospects to DISH Network for introduction to DISH Network’s video services, for prospects that convert Hughes will receive a commission. This agreement has an indefinite term and may be terminated by either party upon 90 days’ prior written notice.

Whidbey Island 5G Network Test Bed Subcontract. In June 2022, we and DISH Wireless entered into a subcontract (“DISH Subcontract”) pursuant to which DISH provides access and use of a DISH lab, technical support and integration and testing support for the 5G network test bed to be delivered by Hughes to its customer. DISH Wireless additionally has agreed to lease certain licensed wireless spectrum to Hughes in connection with the project. Between June 2022 and October 2023, the scope of the DISH Subcontract has expanded to include additional spectrum leases and construction and related services work at Whidbey Island and the Lualualei Annex.

Launch Credit. EchoStar Global Australia Pty Ltd (“EchoStar Australia”) previously entered into four launch services agreements pursuant to which EchoStar Australia held credits that may be applied to a future launch for EchoStar Australia or an affiliate. To ensure the use of this credit prior to its expiration, EchoStar Australia and DISH Orbital II L.L.C. (“DISH Orbital II”) agreed that EchoStar Australia would transfer the launch credit to DISH Orbital II for application against costs of a launch for DISH Orbital II. DISH Orbital II agreed to make a cash payment to EchoStar Australia.

Other Receivables - DISH Network

The following table presents our other receivables owed from DISH Network:


	As of
	September 30, 2023		December 31, 2022

Other receivables - DISH Network, noncurrent	$	77,751	$	74,923

Tax Sharing Agreement. Effective December 2007, we and DISH Network entered into a tax sharing agreement (the “Tax Sharing Agreement”) in connection with the Spin-off. This agreement governs our and DISH Network’s respective rights, responsibilities and obligations after the Spin-off with respect to taxes for the periods ending on or before the Spin-off. Generally, all pre-Spin-off taxes, including any taxes that are incurred as a result of restructuring activities undertaken to implement the Spin-off, are borne by DISH Network and DISH Network indemnifies us for such taxes. However, DISH Network is not liable for and does not indemnify us for any taxes that are incurred as a result of the Spin-off or certain related transactions failing to qualify as tax-free distributions pursuant to any provision of Section 355 or Section 361 of the Internal Revenue Code of 1986, as amended (the “Code”), because of: (i) a direct or indirect acquisition of any of our stock, stock options or assets; (ii) any action that we take or fail to take or (iii) any action that we take that is inconsistent with the information and representations furnished to the IRS in connection with the request for the private letter ruling, or to counsel in connection with any opinion being delivered by counsel with respect to the Spin-off or certain related transactions. In such case, we will be solely liable for, and will indemnify DISH Network for any resulting taxes, as well as any losses, claims and expenses. The Tax Sharing Agreement will terminate after the later of the full period of all applicable statutes of limitations, including extensions, or once all rights and obligations are fully effectuated or performed.

In light of the Tax Sharing Agreement, among other things, and in connection with our consolidated federal income tax returns for certain tax years prior to and for the year of the Spin-off, in September 2013, we and DISH Network agreed upon a supplemental allocation of the tax benefits arising from certain tax items resolved in the course of the IRS’s examination of our consolidated tax returns. Prior to the agreement with DISH Network in 2013, the federal tax benefits were reflected as a deferred tax asset for depreciation and amortization, which was netted in our non-current deferred tax liabilities. Under the agreement with DISH Network from 2013, DISH Network is paying us the federal tax benefit it receives at such time as we would have otherwise been able to realize such tax benefit. We recorded a current receivable from DISH Network in Other receivables - DISH Network, current and a non-current receivable from DISH Network in Other receivables - DISH Network, noncurrent and a corresponding increase in our Deferred tax liabilities, net to reflect the effects of this agreement. In addition, in September 2013, we and DISH Network agreed upon a tax sharing arrangement for filing certain combined state income tax returns and a method of allocating the respective tax liabilities between us and DISH Network for such combined returns, through the taxable period ending on December 31, 2017 (the “State Tax Arrangement”).

In August 2018, we and DISH Network amended the Tax Sharing Agreement and the 2013 agreements (the “Tax Sharing Amendment”). Under the Tax Sharing Amendment, to the extent permitted by applicable tax law, DISH Network is entitled to apply the benefit of our 2009 net operating losses (the “SATS 2009 NOLs”) to DISH Network’s federal tax return for the year ended December 31, 2008, in exchange for DISH Network paying us over time the value of the net annual federal income taxes paid by us that would have been otherwise offset by the SATS 2009 NOLs. The Tax Sharing Amendment also requires us and DISH Network to pay the other for the benefits of certain past and future federal research and development tax credits that we or DISH Network receive or received as a result of being part of a controlled group under the Code, and requires DISH Network to compensate us for certain past tax losses utilized by DISH Network and for certain past and future excess California research and development tax credits generated by us and used by DISH Network. In addition, the Tax Sharing Amendment extends the term of the State Tax Arrangement to the earlier of termination of the Tax Sharing Agreement, a change in control of either us or DISH Network or, for any particular state, if we and DISH Network no longer file a combined tax return for such state.

We and DISH Network filed combined income tax returns in certain states from 2008 through 2019. We have earned and recognized tax benefits for certain state income tax credits that we would be unable to fully utilize currently if we had filed separately from DISH Network. We have charged Additional paid-in capital in prior periods when DISH Network has utilized such tax benefits. We expect to increase Additional paid-in capital upon receipt of any consideration that DISH Network pays to us in exchange for these tax credits.

Other AgreementsMaster Transaction Agreement. In May 2019, we and BSS Corp. entered into the Master Transaction Agreement with DISH and DISH Merger Sub with respect to the BSS Transaction. Pursuant to the terms of the Master Transaction Agreement, on September 10, 2019: (i) we transferred the BSS Business to BSS Corp.; (ii) we 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 0.235 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 us and DISH Network, including our 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. We 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 and DISH Network entered into an intellectual property and technology license agreement (the “BSS IPTLA”) pursuant to which we 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 granted to DISH Network a license to our intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the 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, among other things, for the continued use of all intellectual property and technology that is used in our retained businesses but the ownership of which was transferred to DISH Network pursuant to the BSS Transaction. BSS Transaction Tax Matters Agreement. Effective September 2019, in connection with the BSS Transaction, we, BSS Corp., and DISH entered into a tax matters agreement. This agreement governs certain of our rights, responsibilities and obligations with respect to taxes of the BSS Business transferred pursuant to the BSS Transaction. Generally, we are 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 we and DISH made certain tax-related representations and are subject to various tax-related covenants after the consummation of the BSS Transaction. Both we 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 us 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, we 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 we are 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 February 2017 we consummated the Share Exchange, following which we no longer operate the transferred EchoStar Technologies businesses and the Tracking Stock was retired and is no longer outstanding and all agreements, arrangements and policy statements with respect to such Tracking Stock terminated and are of no further effect. Pursuant to the Share Exchange Agreement, we transferred certain assets, investments in joint ventures, spectrum licenses and real estate properties and DISH Network assumed certain liabilities relating to the transferred assets and businesses. The Share Exchange Agreement contained customary representations and warranties by the parties, including representations by us related to the transferred assets, assumed liabilities and the financial condition of the transferred businesses. We and DISH Network also agreed to customary indemnification provisions whereby each party indemnifies the other against certain losses with respect to breaches of representations, warranties or covenants and certain liabilities and if certain actions undertaken by us or DISH causes the transaction to be taxable to the other party after closing. Share Exchange Intellectual Property and Technology License Agreement. Effective March 2017, in connection with the Share Exchange, we and DISH Network entered into an intellectual property and technology license agreement (“IPTLA”) pursuant to which we and DISH Network license to each other certain intellectual property and technology. The IPTLA will continue in perpetuity, unless mutually terminated by the parties. Pursuant to the IPTLA, we granted to DISH Network a license to our intellectual property and technology for use by DISH Network, among other things, in connection with its continued operation of the businesses acquired pursuant to the Share Exchange, including a limited license to use the “ECHOSTAR” trademark during a transition period. EchoStar retains full ownership of the “ECHOSTAR” trademark. In addition, DISH Network granted a license back to us, among other things, for the continued use of all intellectual property and technology that is used in our retained businesses but the ownership of which was transferred to DISH Network pursuant to the Share Exchange.Share Exchange Tax Matters Agreement. Effective March 2017, in connection with the Share Exchange, we and DISH entered into a tax matters agreement. This agreement governs certain of our rights, responsibilities and obligations with respect to taxes of the transferred businesses pursuant to the Share Exchange. Generally, we are responsible for all tax returns and tax liabilities for the transferred businesses and assets for periods prior to the Share Exchange and DISH Network is responsible for all tax returns and tax liabilities for the transferred businesses and assets from and after the Share Exchange. Both we and DISH Network made certain tax-related representations and are subject to various tax-related covenants after the consummation of the Share Exchange. Both we and DISH Network have agreed to indemnify each other if there is a breach of any such tax representation or violation of any such tax covenant and that breach or violation results in the Share Exchange not qualifying for tax free treatment for the other party. In addition, DISH Network has agreed to indemnify us if the transferred businesses are acquired, either directly or indirectly (e.g., via an acquisition of DISH Network), by one or more persons and such acquisition results in the Share Exchange not qualifying for tax free treatment. The tax matters agreement supplements the Tax Sharing Agreement outlined above which continues in full force and effect.Share Exchange Employee Matters Agreement. Effective March 2017, in connection with the Share Exchange, we and DISH Network entered into an employee matters agreement that addressed the transfer of employees from 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 transferred businesses. DISH Network assumed employee-related liabilities relating to the transferred businesses as part of the Share Exchange, except that we are responsible for certain pre-Share Exchange employee related litigation, and compensation and benefits for employees who transferred to DISH Network in connection with the Share Exchange.RELATED PARTY TRANSACTIONS - OTHERHughes Systique CorporationWe contract with Hughes Systique Corporation (“Hughes Systique”) for software development services. In addition to our approximately 42% ownership in Hughes Systique, Mr. Pradman Kaul, the former President of our subsidiary Hughes Communications and Vice-Chair of our board of directors (effective January 1, 2023), and his brother, who is the Chief Executive Officer and President of Hughes Systique, own in the aggregate approximately 25%, on an undiluted basis, of Hughes Systique’s outstanding shares as of September 30, 2023. 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 SolutionsDISH Network owns more than 15% of TerreStar Solutions, Inc. (“TSI”) as of September 30, 2023. 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 from TSI of $0.5 million and $0.5 million for the three months ended September 30, 2023 and 2022, respectively, and $1.4 million, and $1.5 million for the nine months ended September 30, 2023, and 2022, respectively. As of September 30, 2023 we had no trade accounts receivable from TSI.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

EARNINGS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

The following table presents the calculation of basic and diluted EPS for our Class A and B common stock:


	For the three months ended September 30,				For the nine months ended September 30,
(in thousands, except per share amounts)	2023		2022		2023		2022
Net income (loss) attributable to EchoStar Corporation common stock	$	3,244	$	22,403	$	43,442	$	127,704

Weighted-average common shares outstanding:
Basic	83,850		83,140		83,653		84,424
Dilutive impact of stock awards outstanding	—		—		27		25
Diluted	83,850		83,140		83,680		84,449

Earnings (losses) per share:
Basic	$	0.04	$	0.27	$	0.52	$	1.51
Diluted	$	0.04	$	0.27	$	0.52	$	1.51

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

Diluted earnings per share excludes the following weighted average potential Class A common shares, as the effect would be antidilutive, as computed under the treasury stock method:


	For the three months ended September 30,		For the nine months ended September 30,
(in thousands)	2023	2022	2023	2022
Weighted-average stock options	5,595	6,443	5,650	6,418
Weighted-average restricted stock units	200	—	173	—

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These unaudited Consolidated Financial Statements and the accompanying notes (collectively, the “Consolidated Financial Statements”) are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, they do not include all of the information and notes required for complete financial statements prepared in conformity with GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. All amounts presented in these Consolidated Financial Statements are expressed in thousands of U.S. dollars, except share and per share amounts and unless otherwise noted. Refer to Note 2. Summary of Significant Accounting Policies to the Consolidated Financial Statements in our Form 10-K for a summary and discussion of our significant accounting policies, except as updated below.
Use of Estimates	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 and relative standalone selling prices of performance obligations; (ii) allowances for doubtful accounts, and estimated credit losses on investments; (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) estimates of future cash flows used to evaluate and recognize impairments. 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.
Principles of Consolidation	Principles of Consolidation We consolidate all entities in which we have a controlling financial interest. We are deemed to have a controlling financial interest in variable interest entities 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 stockholders’ 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.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements Business Combinations On January 1, 2023, we adopted Accounting Standards Update (“ASU”) No. 2021-08 - Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts in accordance with Topic 606 as if it had originated the contracts. The ASU is applied to business combinations occurring on or after the adoption date. Government Assistance On January 1, 2022, we adopted ASU No. 2021-10 - Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance, which requires business entities (except for not-for-profit entities and employee benefit plans) to disclose information about certain government assistance they receive. The Company is currently participating in three government programs: New York-Connect America Fund, New York Broadband, and Affordable Connectivity Plan. The purpose of these programs is to provide internet and connectivity services to qualifying households in the United States. The Company is entitled to reimbursement from the government for services provided. We record gross monies received from government entities in Services and other revenue, and associated expenses such as salaries and supplies are recorded in Cost of sales - services and other, Research and development or Selling, general and administrative expenses, depending on the nature of expenditure. We accrue for reimbursement requests submitted to government entities in Trade accounts receivable and contract assets, net. During the three and nine months ended September 30, 2023, the Company recognized $4.6 million and $12.7 million in Services and other revenue, respectively. As of September 30, 2023, we have trade accounts receivable of $2.8 million related to our government programs. Recently Issued Accounting Pronouncements Not Yet Adopted Business Combinations - Joint Venture Formations In August 2023, the FASB issued ASU No. 2023-05 - Business Combinations—Joint Venture Formations to reduce diversity in practice and provide decision-useful information to a joint venture’s investors. The ASU requires that a joint venture apply a new basis of accounting upon formation. Specifically, the newly formed joint venture will be required to recognize and initially measure its assets and liabilities at fair value (with exceptions to fair value measurement that are consistent with the business combinations guidance). The amendments in this ASU do not amend the definition of a joint venture, the accounting by an equity method investor for its investment in a joint venture, or the accounting by a joint venture for contributions received after its formation. The guidance in this ASU is effective prospectively for all joint ventures with a formation date on or after January 1, 2025. Early adoption is permitted in any interim or annual period in which financial statements have not yet been issued (or made available for issuance), either prospectively or retrospectively. This ASU is applied prospectively to all newly formed joint ventures on or after the adoption date. Leases - Common Control Arrangements In March 2023, the FASB issued ASU No. 2023-01 - Leases (Topic 842): Common Control Arrangements. Among other things, this ASU requires all lessees to amortize leasehold improvements associated with common control leases over their useful life to the common control group and account for them as a transfer of assets between entities under common control at the end of the lease. Additional disclosures are required when the useful life of leasehold improvements to the common control group exceeds the related lease term. The guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. We plan to adopt this new guidance prospectively to all new leasehold improvements recognized on or after the adoption date and we do not expect it to have a material impact on our Consolidated Financial Statements. Reference Rate Reform In March 2020, the FASB issued ASU No. 2020-04 - Reference Rate Reform (Topic 848), and all subsequent amendments to the initial guidance, codified as ASC 848 (“ASC 848”). The purpose of ASC 848 is to provide optional guidance to ease the potential effects on financial reporting of the market-wide migration away from Interbank Offered Rates to alternative reference rates. ASC 848 applies only to contracts, hedging relationships, and other transactions that reference a reference rate expected to be discontinued because of reference rate reform. The guidance may be applied upon issuance of ASC 848 through December 31, 2024. We expect to utilize the optional expedients provided by the guidance for contracts amended solely to use an alternative reference rate. We have evaluated the new guidance and we are in the process of implementing this ASU, and all subsequent amendments, and do not expect them to have a material impact on our Consolidated Financial Statements.

REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Contract with Customer, Asset and Liability

The following table presents the components of our contract balances:


	As of
	September 30, 2023		December 31, 2022
Trade accounts receivable and contract assets, net:
Sales and services	$	165,456	$	170,466
Leasing and other	9,856		7,936
Total trade accounts receivable	175,312		178,402
Contract assets	76,831		73,435
Allowance for doubtful accounts	(16,722)		(15,358)
Total trade accounts receivable and contract assets, net	$	235,421	$	236,479

Contract liabilities:
Current	$	122,288	$	121,739
Non-current	6,999		8,326
Total contract liabilities	$	129,287	$	130,065

The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Revenue	$	7,608	$	6,175	$	80,157	$	115,974

Schedule of Activity in Contract Acquisition Costs

The following table presents the activity in our contract acquisition costs, net:


	For the nine months ended September 30,
	2023		2022
Balance at beginning of period	$	64,447	$	82,986
Additions	34,708		45,172
Amortization expense	(46,722)		(57,822)
Foreign currency translation	681		156
Balance at end of period	$	53,114	$	70,492

We recognized amortization expenses related to contract acquisition costs of $14.6 million and $18.2 million for the three months ended September 30, 2023 and 2022, respectively.

Schedule of Disaggregation of Revenue


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
North America	$	324,722	$	6,446	$	2,401	$	333,569
South and Central America	39,843		—		—		39,843
Other	39,644		—		18		39,662
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

For the three months ended September 30, 2022
North America	$	389,181	$	4,981	$	2,841	$	397,003
South and Central America	40,290		—		—		40,290
Other	60,094		—		—		60,094
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387

For the nine months ended September 30, 2023
North America	$	1,038,234	$	18,563	$	7,460	$	1,064,257
South and Central America	119,528		—		—		119,528
Other	121,977		—		18		121,995
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

For the nine months ended September 30, 2022
North America	$	1,187,301	$	14,305	$	8,413	$	1,210,019
South and Central America	125,256		—		—		125,256
Other	162,955		—		7		162,962
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

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


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
Services and other revenue:
Services	$	341,575	$	4,308	$	1,344	$	347,227
Lease revenue	8,925		2,138		1,059		12,122
Total services and other revenue	350,500		6,446		2,403		359,349
Equipment revenue:
Equipment	24,701		—		16		24,717
Design, development and construction services	26,235		—		—		26,235
Lease revenue	2,773		—		—		2,773
Total equipment revenue	53,709		—		16		53,725
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

For the three months ended September 30, 2022
Services and other revenue:
Services	$	383,739	$	3,247	$	1,606	$	388,592
Lease revenue	9,822		1,734		1,234		12,790
Total services and other revenue	393,561		4,981		2,840		401,382
Equipment revenue:
Equipment	33,585		—		1		33,586
Design, development and construction services	60,605		—		—		60,605
Lease revenue	1,814		—		—		1,814
Total equipment revenue	96,004		—		1		96,005
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387


	Hughes		ESS		Corporate and Other		Consolidated Total
For the nine months ended September 30, 2023
Services and other revenue:
Services	$	1,054,348	$	12,205	$	4,196	$	1,070,749
Lease revenue	28,013		6,358		3,266		37,637
Total services and other revenue	1,082,361		18,563		7,462		1,108,386
Equipment revenue:
Equipment	72,348		—		16		72,364
Design, development and construction services	114,615		—		—		114,615
Lease revenue	10,415		—		—		10,415
Total equipment revenue	197,378		—		16		197,394
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

For the nine months ended September 30, 2022
Services and other revenue:
Services	$	1,181,461	$	9,343	$	4,474	$	1,195,278
Lease revenue	30,711		4,962		3,939		39,612
Total services and other revenue	1,212,172		14,305		8,413		1,234,890
Equipment revenue:
Equipment	86,878		—		7		86,885
Design, development and construction services	172,821		—		—		172,821
Lease revenue	3,641		—		—		3,641
Total equipment revenue	263,340		—		7		263,347
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

Schedule of Operating Lease Revenue

The following table presents our lease revenue by type of lease:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Sales-type lease revenue:
Revenue at lease commencement	$	2,272	$	1,514	$	8,913	$	2,735
Interest income	501		300		1,502		906
Total sales-type lease revenue	2,773		1,814		10,415		3,641
Operating lease revenue	12,122		12,790		37,637		39,612
Total lease revenue	$	14,895	$	14,604	$	48,052	$	43,253

Schedule of Sales-type Lease Revenue

The following table presents our lease revenue by type of lease:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Sales-type lease revenue:
Revenue at lease commencement	$	2,272	$	1,514	$	8,913	$	2,735
Interest income	501		300		1,502		906
Total sales-type lease revenue	2,773		1,814		10,415		3,641
Operating lease revenue	12,122		12,790		37,637		39,612
Total lease revenue	$	14,895	$	14,604	$	48,052	$	43,253

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

LONG-TERM DEBT

The following table presents the carrying amount and fair values of our Long-term debt, net:


	Effective Interest Rate	As of
		September 30, 2023				December 31, 2022
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Secured Notes:
5 1/4% Senior Secured Notes due 2026	5.320%	$	750,000	$	677,970	$	750,000	$	727,763
Senior Unsecured Notes:
6 5/8% Senior Unsecured Notes due 2026	6.688%	750,000		642,195		750,000		707,490
Less: Unamortized debt issuance costs		(2,604)		—		(3,223)		—
Total long-term debt, net		$	1,497,396	$	1,320,165	$	1,496,777	$	1,435,253

The estimated fair value of our publicly traded debt was primarily based on Level 1 inputs that use quoted market value for the debt.

ORGANIZATION AND BUSINESS ACTIVITIES	9 Months Ended
ORGANIZATION AND BUSINESS ACTIVITIES	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS ACTIVITIES	ORGANIZATION AND BUSINESS ACTIVITIES Principal Business EchoStar Corporation (which, together with its subsidiaries, is referred to as “EchoStar,” the “Company,” “we,” “us” and “our”) is a holding company that was organized in October 2007 as a corporation under the laws of the State of Nevada. Our Class A common stock is publicly traded on the NASDAQ Global Select Market (“NASDAQ”) under the symbol “SATS.” We are an industry leader in both networking technologies and services, innovating to deliver the global solutions that power a connected future for people, enterprises and things everywhere. We provide internet services to consumer customers, which include home and small to medium-sized businesses, and satellite and multi-transport technologies and managed network services to enterprise customers, telecommunications providers, aeronautical service providers and government entities, including the U.S. Department of Defense. We operate in the following two business segments: •Hughes segment — which provides broadband satellite technologies and broadband internet products and services to consumer customers. We provide broadband network technologies, managed services, equipment, hardware, satellite services and communications solutions to government and enterprise customers. We also design, provide and install gateway and terminal equipment to customers for other satellite systems. In addition, we design, develop, construct and provide telecommunication networks comprising satellite ground segment systems and terminals to mobile system operators and our enterprise customers. •EchoStar Satellite Services segment (“ESS segment”) — which provides satellite services on a full-time and/or occasional-use basis to U.S. government service providers, internet service providers, broadcast news organizations, content providers and private enterprise customers. We operate our ESS business using primarily the EchoStar IX satellite and the EchoStar 105/SES-11 satellite and related infrastructure. Revenue in our ESS segment depends largely on our ability to make continuous use of our available satellite capacity on behalf of existing customers and our ability to enter into commercial relationships with new customers. During the first quarter of 2023, we transitioned the EchoStar IX satellite into inclined operations to extend its usable life for our customers. With this inclined mode of operation, we are expecting to extend the life of the spacecraft into 2024 without diminishing its capacity. Our operations include various corporate functions (primarily Executive, Treasury, Strategic Development, Human Resources, Information Technology, Finance, Accounting, Real Estate and Legal) and other activities. Operating expenses include costs incurred in certain satellite development programs and other business development activities, and other income or expenses includes gains or losses from certain of our investments, that have not been assigned to our business segments. 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) Other (Asia, Africa, Australia, Europe, India, and the Middle East). Refer to Note 14. Segment Reporting for further details. On August 8, 2023, the Company entered into an Agreement and Plan of Merger (“the Original Merger Agreement”) with DISH Network Corporation, a Nevada corporation (“DISH”), and Eagle Sub Corp (“Eagle Sub”), a Nevada corporation and a wholly owned subsidiary of DISH. The Original Merger Agreement provided, among other things, that subject to the satisfaction or waiver of the conditions set forth in the agreement, Eagle Sub would merge with and into EchoStar, with EchoStar surviving as a wholly owned subsidiary of DISH. On October 2, 2023, the Company entered into an Amended and Restated Agreement and Plan of Merger (the “Amended Merger Agreement”) with DISH and EAV Corp., a Nevada corporation and a wholly owned subsidiary of EchoStar (“Merger Sub”). The Amended Merger Agreement revises the structure of the merger of DISH and EchoStar contemplated by the Original Merger Agreement. The Amended Merger Agreement provides, among other things, that subject to the satisfaction or waiver of the conditions set forth in the Amended Merger Agreement, Merger Sub will merge with and into DISH (the “Merger”), with DISH surviving the Merger as a wholly owned subsidiary of EchoStar. The expected proportional ownership of existing EchoStar stockholders and DISH stockholders in the combined company upon the consummation of the Merger remains the same as the expected proportional ownership contemplated by the Original Merger Agreement. Pursuant to the Amended Merger Agreement, at the effective time of the Merger, (the “Effective Time”), each share of DISH Class A Common Stock, par value $0.01 per share (“DISH Class A Common Stock”) and DISH Class C Common Stock, par value $0.01 per share (“DISH Class C Common Stock”), outstanding immediately prior to the Effective Time, will be converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class A Common Stock, par value $0.001 per share (“EchoStar Class A Common Stock”), equal to 0.350877 (the “Exchange Ratio”). On the terms and subject to the conditions set forth in the Amended Merger Agreement, at the Effective Time, each share of DISH Class B Common Stock, par value $0.01 per share (“DISH Class B Common Stock”), outstanding immediately prior to the Effective Time will be converted into the right to receive a number of validly issued, fully paid and non-assessable shares of EchoStar Class B Common Stock, par value $0.001 per share (the “EchoStar Class B Common Stock” and, together with the EchoStar Class A Common Stock, the “EchoStar Common Stock”), equal to the Exchange Ratio. Any shares of DISH Class A Common Stock, DISH Class B Common Stock and DISH Class C Common Stock (collectively, “DISH Common Stock”) that are held in DISH’s treasury or held directly by EchoStar or Merger Sub immediately prior to the Effective Time will be cancelled and cease to exist and no consideration shall be paid or payable in respect thereof. Refer to Note 16. Subsequent Events for further details.

PROPERTY AND EQUIPMENT - Narrative (Details) $ in Thousands	3 Months Ended			9 Months Ended
PROPERTY AND EQUIPMENT - Narrative (Details) $ in Thousands	Sep. 30, 2023 USD ($) satellite	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) satellite mi	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite				10
Impairment of long-lived assets	$ 0		$ 0	$ 3,142	$ 711
Level 2
Property, Plant and Equipment [Line Items]
Fair values of in-orbit incentive obligations	47,100			47,100		$ 50,200
Satellite-related obligations
Property, Plant and Equipment [Line Items]
Satellite-related obligations	$ 144,200			$ 144,200		$ 169,300
Satellites, net
Property, Plant and Equipment [Line Items]
Length of satellites utilized in geosynchronous orbit above the equator (in miles) \| mi				22,300
Impairment of long-lived assets		$ 3,100
Satellites - owned
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator \| satellite				7
Satellites, Leased
Property, Plant and Equipment [Line Items]
Number of satellites utilized under finance lease \| satellite	3			3

REVENUE RECOGNITION - Lease Income By Lease Type (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Sales-type lease revenue:
Revenue at lease commencement	$ 2,272	$ 1,514	$ 8,913	$ 2,735
Interest income	501	300	1,502	906
Total sales-type lease revenue	2,773	1,814	10,415	3,641
Operating lease revenue	12,122	12,790	37,637	39,612
Total lease revenue	$ 14,895	$ 14,604	$ 48,052	$ 43,253
Sales-Type Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue	Total revenue
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total revenue	Total revenue	Total revenue	Total revenue

REVENUE RECOGNITION - Activity in Contract Acquisition Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Increase (Decrease) In Capitalized Contract Cost [Roll Forward]
Balance at beginning of period			$ 64,447	$ 82,986
Additions			34,708	45,172
Amortization expense	$ (14,600)	$ (18,200)	(46,722)	(57,822)
Foreign currency translation			681	156
Balance at end of period	$ 53,114	$ 70,492	$ 53,114	$ 70,492

MARKETABLE INVESTMENT SECURITIES - Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 1,430	$ 34,121	$ 3,457	$ 34,374
Gains (losses) on investments, net	$ 13,637	$ 18,273	$ 816	$ 26,536

CONTINGENCIES - Narrative (Details)	Sep. 01, 2020
License Fee Dispute
Loss Contingencies [Line Items]
Payment schedule term (in years)	10 years

MARKETABLE INVESTMENT SECURITIES - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair value of marketable securities
Cash equivalents (including restricted)	$ 985,379	$ 596,471
Available-for-sale debt securities:
Total available-for-sale debt securities	760,157	866,181
Equity securities	142,590	118,790
Total marketable investment securities, including restricted amounts	902,747	984,971
Less: Restricted marketable investment securities	(8,003)	(11,056)
Marketable investment securities	894,744	973,915
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	175,444	160,559
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	518,641	687,927
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	66,072	17,695
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	536	657
Available-for-sale debt securities:
Total available-for-sale debt securities	61,212	15,968
Equity securities	133,968	109,002
Total marketable investment securities, including restricted amounts	195,180	124,970
Less: Restricted marketable investment securities	(8,003)	(11,056)
Marketable investment securities	187,177	113,914
Level 1 \| Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 \| Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	0	0
Level 1 \| Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	61,212	15,968
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	984,843	595,814
Available-for-sale debt securities:
Total available-for-sale debt securities	698,945	850,213
Equity securities	8,622	9,788
Total marketable investment securities, including restricted amounts	707,567	860,001
Less: Restricted marketable investment securities	0	0
Marketable investment securities	707,567	860,001
Level 2 \| Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	175,444	160,559
Level 2 \| Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	518,641	687,927
Level 2 \| Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 4,860	$ 1,727

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,094,531	$ 704,541
Marketable investment securities	894,744	973,915
Trade accounts receivable and contract assets, net	235,421	236,479
Other current assets, net	248,241	210,446
Total current assets	2,472,937	2,125,381
Non-current assets:
Property and equipment, net	2,144,707	2,237,617
Operating lease right-of-use assets	143,726	151,518
Goodwill	532,710	532,491
Regulatory authorizations, net	459,463	462,531
Other intangible assets, net	13,975	15,698
Other investments, net	136,455	356,705
Other non-current assets, net	326,485	317,062
Total non-current assets	3,757,521	4,073,622
Total assets	6,230,458	6,199,003
Current liabilities:
Trade accounts payable	82,291	101,239
Contract liabilities	122,288	121,739
Accrued expenses and other current liabilities	192,100	199,853
Total current liabilities	396,679	422,831
Non-current liabilities:
Long-term debt, net	1,497,396	1,496,777
Deferred tax liabilities, net	433,370	424,621
Operating lease liabilities	127,829	135,932
Other non-current liabilities	109,396	119,787
Total non-current liabilities	2,167,991	2,177,117
Total liabilities	2,564,670	2,599,948
Commitments and Contingencies (Note 13)
Stockholders' equity:
Preferred stock, $0.001 par value, 20,000,000 shares authorized, none issued and outstanding at both September 30, 2023 and December 31, 2022	0	0
Additional paid-in capital	3,383,671	3,367,058
Accumulated other comprehensive income (loss)	(161,515)	(172,239)
Accumulated earnings (losses)	876,959	833,517
Treasury shares, at cost, 23,313,311 shares at both September 30, 2023 and December 31, 2022	(525,824)	(525,824)
Total EchoStar Corporation stockholders' equity	3,573,398	3,502,619
Non-controlling interests	92,390	96,436
Total stockholders' equity	3,665,788	3,599,055
Total liabilities and stockholders' equity	6,230,458	6,199,003
Class A common stock
Stockholders' equity:
Common stock	59	59
Class B common stock
Stockholders' equity:
Common stock	48	48
Class C common stock
Stockholders' equity:
Common stock	0	0
Class D common stock
Stockholders' equity:
Common stock	$ 0	$ 0

SUPPLEMENTAL FINANCIAL INFORMATION - Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accrued expenses and other current liabilities:
Accrued compensation	$ 56,310	$ 56,337
Accrued expenses	52,044	39,875
Operating lease obligation	17,855	17,854
Accrued interest	16,417	39,245
Accrued taxes	14,197	12,603
Accrual for license fee dispute	10,147	10,191
In-orbit incentive obligations	4,737	5,369
Trade accounts payable	82,291	101,239
Other	18,928	17,710
Total accrued expenses and other current liabilities	192,100	199,853
Other non-current liabilities:
Accrual for license fee dispute	50,502	57,292
In-orbit incentive obligations	42,324	44,836
Contract liabilities	6,999	8,326
Other	9,571	9,333
Total other non-current liabilities	$ 109,396	$ 119,787
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total accrued expenses and other current liabilities	Total accrued expenses and other current liabilities
Related Party
Accrued expenses and other current liabilities:
Trade accounts payable	$ 1,465	$ 669

REVENUE RECOGNITION - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 413,074	$ 497,387	$ 1,305,780	$ 1,498,237
Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	359,349	401,382	1,108,386	1,234,890
Services
Disaggregation of Revenue [Line Items]
Total revenue	347,227	388,592	1,070,749	1,195,278
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	12,122	12,790	37,637	39,612
Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	53,725	96,005	197,394	263,347
Equipment
Disaggregation of Revenue [Line Items]
Total revenue	24,717	33,586	72,364	86,885
Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	26,235	60,605	114,615	172,821
Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,773	1,814	10,415	3,641
Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	2,419	2,841	7,478	8,420
Corporate and Other \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,403	2,840	7,462	8,413
Corporate and Other \| Services
Disaggregation of Revenue [Line Items]
Total revenue	1,344	1,606	4,196	4,474
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	1,059	1,234	3,266	3,939
Corporate and Other \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	16	1	16	7
Corporate and Other \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	16	1	16	7
Corporate and Other \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
Corporate and Other \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
Hughes
Disaggregation of Revenue [Line Items]
Total revenue	404,209	489,565	1,279,739	1,475,512
Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	404,209	489,565	1,279,739	1,475,512
Hughes \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	350,500	393,561	1,082,361	1,212,172
Hughes \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	341,575	383,739	1,054,348	1,181,461
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	8,925	9,822	28,013	30,711
Hughes \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	53,709	96,004	197,378	263,340
Hughes \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	24,701	33,585	72,348	86,878
Hughes \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	26,235	60,605	114,615	172,821
Hughes \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,773	1,814	10,415	3,641
ESS
Disaggregation of Revenue [Line Items]
Total revenue	5,873	4,588	16,940	13,366
ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	6,446	4,981	18,563	14,305
ESS \| Operating segments \| Services and other revenue
Disaggregation of Revenue [Line Items]
Total revenue	6,446	4,981	18,563	14,305
ESS \| Operating segments \| Services
Disaggregation of Revenue [Line Items]
Total revenue	4,308	3,247	12,205	9,343
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	2,138	1,734	6,358	4,962
ESS \| Operating segments \| Total equipment revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
ESS \| Operating segments \| Equipment
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
ESS \| Operating segments \| Design, development and construction services
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
ESS \| Operating segments \| Lease revenue
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
North America
Disaggregation of Revenue [Line Items]
Total revenue	333,569	397,003	1,064,257	1,210,019
North America \| Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	2,401	2,841	7,460	8,413
North America \| Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	324,722	389,181	1,038,234	1,187,301
North America \| ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	6,446	4,981	18,563	14,305
South and Central America
Disaggregation of Revenue [Line Items]
Total revenue	39,843	40,290	119,528	125,256
South and Central America \| Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
South and Central America \| Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	39,843	40,290	119,528	125,256
South and Central America \| ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	0	0	0	0
Other
Disaggregation of Revenue [Line Items]
Total revenue	39,662	60,094	121,995	162,962
Other \| Corporate and Other
Disaggregation of Revenue [Line Items]
Total revenue	18	0	18	7
Other \| Hughes \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	39,644	60,094	121,977	162,955
Other \| ESS \| Operating segments
Disaggregation of Revenue [Line Items]
Total revenue	$ 0	$ 0	$ 0	$ 0

SEGMENT REPORTING

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SEGMENT REPORTING

Business segments are 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 segment and ESS segment.

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 (“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 total revenue, capital expenditures and EBITDA for each of our business segments:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
External revenue	$	404,209	$	5,873	$	2,992	$	413,074
Intersegment revenue	—		573		(573)		—
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

Capital expenditures	$	51,214	$	130	$	27,820	$	79,164
EBITDA	$	142,204	$	4,868	$	(45,812)	$	101,260

For the three months ended September 30, 2022
External revenue	$	489,565	$	4,588	$	3,234	$	497,387
Intersegment revenue	—		393		(393)		—
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387

Capital expenditures	$	50,783	$	—	$	10,674	$	61,457
EBITDA	$	175,010	$	3,446	$	(32,963)	$	145,493

For the nine months ended September 30, 2023
External revenue	$	1,279,739	$	16,940	$	9,101	$	1,305,780
Intersegment revenue	—		1,623		(1,623)		—
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

Capital expenditures	$	142,189	$	130	$	29,932	$	172,251
EBITDA	$	440,435	$	14,085	$	(99,979)	$	354,541

For the nine months ended September 30, 2022
External revenue	$	1,475,512	$	13,366	$	9,359	$	1,498,237
Intersegment revenue	—		939		(939)		—
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

Capital expenditures	$	176,665	$	—	$	72,709	$	249,374
EBITDA	$	546,108	$	9,658	$	(16,023)	$	539,743

The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Income (loss) before income taxes	$	9,079	$	32,745	$	76,217	$	170,335
Interest income, net	(26,209)		(14,183)		(78,331)		(29,677)
Interest expense, net of amounts capitalized	12,650		13,845		39,176		43,125
Depreciation and amortization	103,028		110,233		311,474		347,224
Net loss (income) attributable to non-controlling interests	2,712		2,853		6,005		8,736
EBITDA	$	101,260	$	145,493	$	354,541	$	539,743

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

EARNINGS PER SHARE - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net income (loss) attributable to EchoStar Corporation common stock	$ 3,244	$ 22,403	$ 43,442	$ 127,704
Weighted-average common shares outstanding:
Basic	83,850	83,140	83,653	84,424
Dilutive impact of stock awards outstanding	0	0	27	25
Diluted	83,850	83,140	83,680	84,449
Earnings (losses) per share:
Basic (in dollars per share)	$ 0.04	$ 0.27	$ 0.52	$ 1.51
Diluted (in dollars per share)	$ 0.04	$ 0.27	$ 0.52	$ 1.51

- Definition

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

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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 532	$ 19,550	$ 37,437	$ 118,968
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(9,020)	18,853	11,292	29,684
Unrealized gains (losses) on available-for-sale securities	(547)	358	1,141	(275)
Other	0	2,660	0	2,660
Amounts reclassified to net income (loss):
Realized losses (gains) on available-for-sale debt securities	23	0	250	3
Total other comprehensive income (loss), net of tax	(9,544)	21,871	12,683	32,072
Comprehensive income (loss)	(9,012)	41,421	50,120	151,040
Less: Comprehensive loss (income) attributable to non-controlling interests	4,615	5,108	4,046	8,427
Comprehensive income (loss) attributable to EchoStar Corporation	$ (4,397)	$ 46,529	$ 54,166	$ 159,467

SUPPLEMENTAL FINANCIAL INFORMATION - Other Current Assets, Net and Other Non-current Assets, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Other current assets, net:
Inventory	$ 167,511	$ 123,606
Prepaids and deposits	58,865	61,877
Trade accounts receivable - DISH Network	235,421	236,479
Other, net	14,135	21,471
Total other current assets	248,241	210,446
Other non-current assets, net:
Capitalized software, net	117,473	116,841
Contract acquisition costs, net	53,114	64,447	$ 70,492	$ 82,986
Other receivables - DISH Network, noncurrent	77,751	74,923
Other receivables, net	33,340	15,072
Restricted marketable investment securities	8,003	11,056
Deferred tax assets, net	8,955	8,011
Restricted cash	1,335	1,342
Contract fulfillment costs, net	1,780	1,931
Other, net	24,734	23,439
Total other non-current assets, net	326,485	317,062
Related Party
Other current assets, net:
Trade accounts receivable - DISH Network	$ 7,730	$ 3,492

CONTINGENCIES

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

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.

Certain Arrangements with DISH Network

In connection with our spin-off from DISH in 2008, we entered into a separation agreement with DISH Network that provides, among other things, for the division of certain liabilities, including liabilities resulting from litigation. Under the terms of the separation agreement, we assumed certain liabilities that relate to our business, including certain designated liabilities for acts or omissions that occurred prior to the Spin-off. Certain specific provisions govern intellectual property related claims under which we will generally only be liable for our acts or omissions following the Spin-off and DISH Network will indemnify us for any liabilities or damages resulting from intellectual property claims relating to the period prior to the Spin-off as well as DISH Network’s acts or omissions following the Spin-off. In connection with the Share Exchange and BSS Transaction, we 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 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 selling, general and administrative 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.

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 2002, HCIPL’s license was amended pursuant to a new government policy that was first established in 1999. The new policy 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 and penalties and interest on such fees and 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 “October 2019 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 HCIPL is required to pay the DOT, and ordering payment by January 23, 2020. On November 23, 2019, HCIPL and other telecommunication service providers filed a petition asking the Supreme Court to reconsider the October 2019 Order. The petition was denied on January 20, 2020. On January 22, 2020, HCIPL and other telecommunication service providers filed an application requesting that the Supreme Court modify the October 2019 Order to permit the DOT to calculate the final amount due and extend HCIPL’s and the other telecommunication service providers’ payment deadline. On February 14, 2020, the Supreme Court directed HCIPL and the other telecommunication service providers to explain why the Supreme Court should not initiate contempt proceedings for failure to pay the amounts due. During a hearing on March 18, 2020, the Supreme Court ordered that all amounts that were due before the October 2019 Order must be paid, including interest, penalties and interest on the penalties. The Supreme Court also ordered that the parties appear for a further hearing addressing, potentially among other things, a proposal by the DOT to allow for extended or deferred payments of amounts due. On June 11, 2020, the Supreme Court ordered HCIPL and the other telecommunication service providers to submit affidavits addressing the proposal made by the DOT to extend the time frame for payment of the amounts owed and for HCIPL and the other telecommunication providers to provide security for such payments. On September 1, 2020, the Supreme Court issued a judgment permitting a 10-year payment schedule. Under this payment schedule, HCIPL is required to make an annual payment every March 31, through 2031. Following the Supreme Court of India’s October 2019 judgment, HCIPL made payments during the first quarter of 2020, and additional payments on each March 31 thereafter.

Pursuant to the Contribution and Membership Interest Purchase Agreement (the “Purchase Agreement”) dated December 3, 2004 between The DirecTV Group, Inc. ("DirecTV") and certain other entities relating to the spinoff by DirecTV of certain of its subsidiaries, including HCIPL, DirecTV undertook indemnification obligations to HCIPL, and HCIPL has pursued indemnification claims against DirecTV under the Purchase Agreement in connection with the license fees assessed in this proceeding.

On June 22, 2023, the United States Court of Appeals for the Second Circuit ruled that, under the Purchase Agreement, HCIPL, is entitled to indemnification from DirecTV, with the amount of indemnification to be determined in further proceedings before the district court in New York.

The following table presents the components of the accrual:


	As of
	September 30, 2023		December 31, 2022
Additional license fees	$	3,411	$	3,425
Penalties	3,501		3,516
Interest and interest on penalties	81,592		78,327
Less: Payments	(27,855)		(17,785)
Total accrual	60,649		67,483
Less: Current portion	10,147		10,191
Total long-term accrual	$	50,502	$	57,292

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.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References + Details

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax provision	$ 8,547	$ 13,195	$ 38,780	$ 51,367
Effective income tax rate	94.10%	40.30%	50.90%	30.20%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

PROPERTY AND EQUIPMENT- Major Asset Class (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property and equipment, net:
Property and equipment, net	$ 2,144,707	$ 2,237,617
Satellites, net
Property and equipment, net:
Property and equipment, net	1,506,838	1,563,033
Other property and equipment, net
Property and equipment, net:
Property and equipment, net	$ 637,869	$ 674,584

SUPPLEMENTAL FINANCIAL INFORMATION

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL FINANCIAL INFORMATION

Other Current Assets, Net and Other Non-current Assets, Net

The following table presents the components of Other current assets, net and Other non-current assets, net:


	As of
	September 30, 2023		December 31, 2022
Other current assets, net:
Inventory	$	167,511	$	123,606
Prepaids and deposits	58,865		61,877
Trade accounts receivable - DISH Network	7,730		3,492

Other, net	14,135		21,471
Total other current assets	$	248,241	$	210,446

Other non-current assets, net:
Capitalized software, net	$	117,473	$	116,841
Contract acquisition costs, net	53,114		64,447
Other receivables - DISH Network	77,751		74,923
Other receivables, net	33,340		15,072
Restricted marketable investment securities	8,003		11,056
Deferred tax assets, net	8,955		8,011
Restricted cash	1,335		1,342
Contract fulfillment costs, net	1,780		1,931
Other, net	24,734		23,439
Total other non-current assets, net	$	326,485	$	317,062

Inventory

The following table presents the components of inventory:


	As of
	September 30, 2023		December 31, 2022
Raw materials	$	40,227	$	32,920
Work-in-process	24,964		16,408
Finished goods	102,320		74,278
Total inventory	$	167,511	$	123,606

Accrued Expenses and Other Current Liabilities and Other Non-Current Liabilities

The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities:


	As of
	September 30, 2023		December 31, 2022
Accrued expenses and other current liabilities:
Accrued compensation	$	56,310	$	56,337
Accrued expenses	52,044		39,875
Operating lease obligation	17,855		17,854
Accrued interest	16,417		39,245
Accrued taxes	14,197		12,603
Accrual for license fee dispute	10,147		10,191
In-orbit incentive obligations	4,737		5,369
Trade accounts payable - DISH Network	1,465		669
Other	18,928		17,710
Total accrued expenses and other current liabilities	$	192,100	$	199,853

Other non-current liabilities:
Accrual for license fee dispute	$	50,502	$	57,292
In-orbit incentive obligations	42,324		44,836
Contract liabilities	6,999		8,326
Other	9,571		9,333
Total other non-current liabilities	$	109,396	$	119,787

Supplemental and Non-cash Investing and Financing Activities

The following table presents the year-to-date supplemental and non-cash investing and financing activities:


	For the nine months ended September 30,
	2023		2022
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	64,928	$	66,943
Cash paid for income taxes, net of refunds	$	19,976	$	32,577

Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	$	5,421	$	7,042
Increase (decrease) in capital expenditures included in accounts payable, net	$	(3,453)	$	(22,146)
Non-cash net assets received as part of the India JV formation	$	—	$	36,701

REGULATORY AUTHORIZATIONS (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Regulatory Authorizations With Finite and Indefinite Useful Lives

The following table presents our Regulatory authorizations, net:


	Finite lived
	Cost		Accumulated Amortization		Total		Indefinite lived		Total
Balance, December 31, 2021	$	57,137	$	(29,088)	$	28,049	$	441,717	$	469,766
Amortization expense	—		(3,129)		(3,129)		—		(3,129)
Currency translation adjustments	(5,582)		3,636		(1,946)		(4,607)		(6,553)
Balance, September 30, 2022	$	51,555	$	(28,581)	$	22,974	$	437,110	$	460,084

Balance, December 31, 2022	$	55,316	$	(31,946)	$	23,370	$	439,161	$	462,531
Amortization expense	—		(3,856)		(3,856)		—		(3,856)
Currency translation adjustments	598		136		734		54		788
Balance, September 30, 2023	$	55,914	$	(35,666)	$	20,248	$	439,215	$	459,463

Weighted-average useful life (in years)			13

RELATED PARTY TRANSACTIONS - DISH NETWORK - Amended and Restated Professional Services Agreement (Details) - Related Party - Amended and Restated Professional Services Agreement	1 Months Ended
	Jan. 31, 2010
Related Party Transaction [Line Items]
Automatic renewal period (in years)	1 year
Required minimum notice for termination of agreement (days)	60 days
Required minimum notice for termination of individual service (days)	30 days

OTHER INVESTMENTS - Schedule of Trade Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	$ 235,421	$ 236,479
Deluxe
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	833	3,026
BCS
Schedule of Equity Method Investments [Line Items]
Trade accounts receivable and contract assets, net	$ 4,061	$ 5,062

SEGMENT REPORTING - Revenue, Capital Expenditures, and EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Total revenue	$ 413,074	$ 497,387	$ 1,305,780	$ 1,498,237
Capital expenditures	79,164	61,457	172,251	249,374
EBITDA	101,260	145,493	354,541	539,743
Income (loss) before income taxes	9,079	32,745	76,217	170,335
Interest income, net	(26,209)	(14,183)	(78,331)	(29,677)
Interest expense, net of amounts capitalized	12,650	13,845	39,176	43,125
Depreciation and amortization	103,028	110,233	311,474	347,224
Net loss (income) attributable to non-controlling interests	2,712	2,853	6,005	8,736
All Other Segments and Eliminations
Segment Reporting Information [Line Items]
Total revenue	2,992	3,234	9,101	9,359
Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	(573)	(393)	(1,623)	(939)
Corporate and Other
Segment Reporting Information [Line Items]
Total revenue	2,419	2,841	7,478	8,420
Capital expenditures	27,820	10,674	29,932	72,709
EBITDA	(45,812)	(32,963)	(99,979)	(16,023)
Hughes segment
Segment Reporting Information [Line Items]
Total revenue	404,209	489,565	1,279,739	1,475,512
Hughes segment \| Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	0	0	0	0
Hughes segment \| Operating segments
Segment Reporting Information [Line Items]
Total revenue	404,209	489,565	1,279,739	1,475,512
Capital expenditures	51,214	50,783	142,189	176,665
EBITDA	142,204	175,010	440,435	546,108
EchoStar Satellite Services segment
Segment Reporting Information [Line Items]
Total revenue	5,873	4,588	16,940	13,366
EchoStar Satellite Services segment \| Intersegment Elimination
Segment Reporting Information [Line Items]
Total revenue	573	393	1,623	939
EchoStar Satellite Services segment \| Operating segments
Segment Reporting Information [Line Items]
Total revenue	6,446	4,981	18,563	14,305
Capital expenditures	130	0	130	0
EBITDA	$ 4,868	$ 3,446	$ 14,085	$ 9,658

OTHER INVESTMENTS - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Equity Method Investments [Line Items]
Other-than-temporary impairment losses on equity method investments		$ 0	$ 0	$ 33,400	$ 0
Loss on investment		$ 24,403	$ 0	24,403	(49,888)
Proceeds from repayment of other debt investment	$ 148,400			148,448	$ 0
Gain on other debt investments				$ 7,600
Deluxe
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture		50.00%		50.00%
BCS
Schedule of Equity Method Investments [Line Items]
Equity interest, percentage in joint venture		20.00%		20.00%
Other-than-temporary impairment losses on equity method investments				$ 33,400

RELATED PARTY TRANSACTIONS - DISH NETWORK

9 Months Ended

Sep. 30, 2023

Overview

Services and Other Revenue — DISH Network

The following table presents our Services and other revenue - DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Services and other revenue - DISH Network	$	5,991	$	7,491	$	18,703	$	22,940

The following table presents the related trade accounts receivable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts receivable - DISH Network	$	7,730	$	3,492

Operating Expenses — DISH Network

The following table presents our operating expenses related to DISH Network:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Operating expenses - DISH Network	$	1,910	$	1,401	$	4,717	$	4,070

The following table presents the related trade accounts payable:


	As of
	September 30, 2023		December 31, 2022
Trade accounts payable - DISH Network	$	1,465	$	669

Other Receivables - DISH Network

The following table presents our other receivables owed from DISH Network:


	As of
	September 30, 2023		December 31, 2022

Other receivables - DISH Network, noncurrent	$	77,751	$	74,923

- Definition

+ References

+ Details

RELATED PARTY TRANSACTIONS - DISH NETWORK - Operating Expenses - DISH Network (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Operating expenses - DISH Network	$ 104,988	$ 111,421	$ 322,469	$ 342,682
Trade accounts payable - DISH Network	82,291		82,291		$ 101,239
Related Party
Related Party Transaction [Line Items]
Trade accounts payable - DISH Network	1,465		1,465		669
Related Party \| DISH Network
Related Party Transaction [Line Items]
Operating expenses - DISH Network	1,910	$ 1,401	4,717	$ 4,070
Trade accounts payable - DISH Network	$ 1,465		$ 1,465		$ 669

RELATED PARTY TRANSACTIONS - DISH NETWORK - 2019 TT&C Agreement (Details) - Related Party - TT&C Agreement	1 Months Ended
	Sep. 30, 2019
Related Party Transaction [Line Items]
Term of renewal option (in years)	1 year
Required renewal notice (days)	90 days
Termination notice required (months)	12 months

RELATED PARTY TRANSACTIONS - DISH NETWORK - Collocation and Antenna Space Agreements (Details) - Related Party - Collocation and Antenna Space Agreements - renewal	1 Months Ended
	Mar. 31, 2021	Sep. 30, 2019	Aug. 31, 2017	Aug. 31, 2015
Related Party Transaction [Line Items]
Number of renewal terms				4
Term of renewal option (in years)			3 years	3 years
Cheyenne, Wyoming
Related Party Transaction [Line Items]
Number of renewal terms		4
Term of renewal option (in years)		3 years
Agreement term (in years)		5 years
Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Number of renewal terms	4
Term of renewal option (in years)	3 years
Agreement term (in years)	5 years
Maximum
Related Party Transaction [Line Items]
Required renewal notice (days)			120 days
Termination notice required (days)			180 days
Maximum \| Cheyenne, Wyoming
Related Party Transaction [Line Items]
Required renewal notice (days)		120 days
Maximum \| Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Required renewal notice (days)	120 days
Minimum
Related Party Transaction [Line Items]
Required renewal notice (days)			90 days
Termination notice required (days)			60 days
Minimum \| Cheyenne, Wyoming
Related Party Transaction [Line Items]
Required renewal notice (days)		90 days
Minimum \| Cheyenne, Wyoming And Gilbert, Arizona
Related Party Transaction [Line Items]
Required renewal notice (days)	90 days

MARKETABLE INVESTMENT SECURITIES (Tables)

9 Months Ended

Sep. 30, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Marketable Investment Securities

The following table presents our Marketable investment securities:


	As of
	September 30, 2023		December 31, 2022
Marketable investment securities:
Available-for-sale debt securities:
Corporate bonds	$	175,444	$	160,559
Commercial paper	518,641		687,927
Other debt securities	66,072		17,695
Total available-for-sale debt securities	760,157		866,181
Equity securities	142,590		118,790
Total marketable investment securities, including restricted amounts	902,747		984,971
Less: Restricted marketable investment securities	(8,003)		(11,056)
Total marketable investment securities	$	894,744	$	973,915

Schedule of Available-for-sale Securities Reconciliation

The following table presents the components of our available-for-sale debt securities:


	Amortized		Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
As of September 30, 2023
Corporate bonds	$	173,714	$	1,830	$	(100)	$	175,444
Commercial paper	518,641		—		—		518,641
Other debt securities	66,083		—		(11)		66,072
Total available-for-sale debt securities	$	758,438	$	1,830	$	(111)	$	760,157
As of December 31, 2022
Corporate bonds	$	160,494	$	125	$	(60)	$	160,559
Commercial paper	687,956		—		(29)		687,927
Other debt securities	17,785		—		(90)		17,695
Total available-for-sale debt securities	$	866,235	$	125	$	(179)	$	866,181

Schedule of Activity on Available-for-sale Debt Securities

The following table presents the activity on our available-for-sale debt securities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Proceeds from sales	$	71,586	$	—	$	209,063	$	37,904

Schedule of Activity of Equity Securities

The following table presents the activity of our equity securities:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Proceeds from sales	$	1,430	$	34,121	$	3,457	$	34,374
Gains (losses) on investments, net	$	13,637	$	18,273	$	816	$	26,536

Schedule of Fair Value Measurements

The following table presents our marketable investment securities categorized by the fair value hierarchy, certain of which have historically experienced volatility:


	Level 1		Level 2		Total
As of September 30, 2023
Cash equivalents (including restricted)	$	536	$	984,843	$	985,379
Available-for-sale debt securities:
Corporate bonds	$	—	$	175,444	$	175,444
Commercial paper	—		518,641		518,641
Other debt securities	61,212		4,860		66,072
Total available-for-sale debt securities	61,212		698,945		760,157
Equity securities	133,968		8,622		142,590
Total marketable investment securities, including restricted amounts	195,180		707,567		902,747
Less: Restricted marketable investment securities	(8,003)		—		(8,003)
Total marketable investment securities	$	187,177	$	707,567	$	894,744

As of December 31, 2022
Cash equivalents (including restricted)	$	657	$	595,814	$	596,471
Available-for-sale debt securities:
Corporate bonds	$	—	$	160,559	$	160,559
Commercial paper	—		687,927		687,927
Other debt securities	15,968		1,727		17,695
Total available-for-sale debt securities	15,968		850,213		866,181
Equity securities	109,002		9,788		118,790
Total marketable investment securities, including restricted amounts	124,970		860,001		984,971
Less: Restricted marketable investment securities	(11,056)		—		(11,056)
Total marketable investment securities	$	113,914	$	860,001	$	973,915

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

MARKETABLE INVESTMENT SECURITIES - Schedule of Unrealized Gains (Losses) on Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	$ 758,438	$ 866,235
Unrealized gains	1,830	125
Unrealized losses	(111)	(179)
Estimated fair value	760,157	866,181
Corporate bonds
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	173,714	160,494
Unrealized gains	1,830	125
Unrealized losses	(100)	(60)
Estimated fair value	175,444	160,559
Commercial paper
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	518,641	687,956
Unrealized gains	0	0
Unrealized losses	0	(29)
Estimated fair value	518,641	687,927
Other debt securities
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized cost	66,083	17,785
Unrealized gains	0	0
Unrealized losses	(11)	(90)
Estimated fair value	$ 66,072	$ 17,695

PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

The following table presents the components of Property and equipment, net:


	As of
	September 30, 2023		December 31, 2022
Property and equipment, net:
Satellites, net	$	1,506,838	$	1,563,033
Other property and equipment, net	637,869		674,584
Total property and equipment, net	$	2,144,707	$	2,237,617

The following table presents the components of our satellites, net:


	Depreciable Life (In Years)	As of
		September 30, 2023		December 31, 2022
Satellites, net:
Satellites - owned	5 to 15	$	1,805,408	$	1,808,924
Satellites - acquired under finance leases	15	364,820		360,642
Construction in progress	—	646,284		608,773
Total satellites		2,816,512		2,778,339
Accumulated depreciation:
Satellites - owned		(1,167,853)		(1,093,412)
Satellites - acquired under finance leases		(141,821)		(121,894)
Total accumulated depreciation		(1,309,674)		(1,215,306)
Total satellites, net		$	1,506,838	$	1,563,033

The following table presents the depreciation expense associated with our satellites, net:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Depreciation expense:
Satellites - owned	$	25,853	$	24,176	$	75,764	$	72,654
Satellites - acquired under finance leases	6,126		6,003		18,245		18,127
Total depreciation expense	$	31,979	$	30,179	$	94,009	$	90,781

The following table presents capitalized interest associated with our satellites and satellite-related ground infrastructure:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Capitalized interest	$	12,150	$	11,130	$	35,524	$	32,395

Schedule of Satellites

The following table presents our GEO satellite fleet in service as of September 30, 2023:

GEO Satellite

Segment

Launch Date

Nominal Degree Orbital Location (Longitude)

Depreciable Life (In Years)

Owned:

SPACEWAY 3 (1)

Hughes

August 2007

95 W

EchoStar XVII

Hughes

July 2012

107 W

EchoStar XIX

Hughes

December 2016

97.1 W

Al Yah 3 (“AY3”) (2)

Hughes

January 2018

20 W

EchoStar IX (3) (4)

ESS

August 2003

121 W

EUTELSAT 10A (“W2A”) (5)

Corporate and Other

April 2009

10 E

EchoStar XXI

Corporate and Other

June 2017

10.25 E

Finance leases:

Eutelsat 65 West A

Hughes

March 2016

65 W

Telesat T19V

Hughes

July 2018

63 W

EchoStar 105/SES-11

ESS

October 2017

105 W

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

(4) The Company placed the satellite in an inclined-orbit in the first quarter of 2023. Inclined-orbit will extend its life to enable further revenue generating opportunities.

PROPERTY AND EQUIPMENT - Schedule of Property Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accumulated depreciation:
Total satellites, net	$ 2,144,707	$ 2,237,617
Total Satellites
Property, Plant and Equipment, Net, by Type [Abstract]
Total satellites	2,816,512	2,778,339
Accumulated depreciation:
Accumulated depreciation	(1,309,674)	(1,215,306)
Total satellites, net	1,506,838	1,563,033
Satellites - owned
Property, Plant and Equipment, Net, by Type [Abstract]
Total satellites	1,805,408	1,808,924
Accumulated depreciation:
Accumulated depreciation	$ (1,167,853)	(1,093,412)
Satellites - owned \| Minimum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	5 years
Satellites - owned \| Maximum
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Satellites - acquired under finance leases
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Property, Plant and Equipment, Net, by Type [Abstract]
Satellites - acquired under finance leases	$ 364,820	360,642
Accumulated depreciation:
Accumulated depreciation	(141,821)	(121,894)
Construction in progress
Property, Plant and Equipment, Net, by Type [Abstract]
Total satellites	$ 646,284	$ 608,773

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Other Assets and Other Liabilities

The following table presents the components of Other current assets, net and Other non-current assets, net:


	As of
	September 30, 2023		December 31, 2022
Other current assets, net:
Inventory	$	167,511	$	123,606
Prepaids and deposits	58,865		61,877
Trade accounts receivable - DISH Network	7,730		3,492

Other, net	14,135		21,471
Total other current assets	$	248,241	$	210,446

Other non-current assets, net:
Capitalized software, net	$	117,473	$	116,841
Contract acquisition costs, net	53,114		64,447
Other receivables - DISH Network	77,751		74,923
Other receivables, net	33,340		15,072
Restricted marketable investment securities	8,003		11,056
Deferred tax assets, net	8,955		8,011
Restricted cash	1,335		1,342
Contract fulfillment costs, net	1,780		1,931
Other, net	24,734		23,439
Total other non-current assets, net	$	326,485	$	317,062

The following table presents the components of Accrued expenses and other current liabilities and Other non-current liabilities:


	As of
	September 30, 2023		December 31, 2022
Accrued expenses and other current liabilities:
Accrued compensation	$	56,310	$	56,337
Accrued expenses	52,044		39,875
Operating lease obligation	17,855		17,854
Accrued interest	16,417		39,245
Accrued taxes	14,197		12,603
Accrual for license fee dispute	10,147		10,191
In-orbit incentive obligations	4,737		5,369
Trade accounts payable - DISH Network	1,465		669
Other	18,928		17,710
Total accrued expenses and other current liabilities	$	192,100	$	199,853

Other non-current liabilities:
Accrual for license fee dispute	$	50,502	$	57,292
In-orbit incentive obligations	42,324		44,836
Contract liabilities	6,999		8,326
Other	9,571		9,333
Total other non-current liabilities	$	109,396	$	119,787

Schedule of Inventory

The following table presents the components of inventory:


	As of
	September 30, 2023		December 31, 2022
Raw materials	$	40,227	$	32,920
Work-in-process	24,964		16,408
Finished goods	102,320		74,278
Total inventory	$	167,511	$	123,606

Schedule of Noncash Investing and Financing Activities

The following table presents the year-to-date supplemental and non-cash investing and financing activities:


	For the nine months ended September 30,
	2023		2022
Supplemental disclosure of cash flow information:
Cash paid for interest, net of amounts capitalized	$	64,928	$	66,943
Cash paid for income taxes, net of refunds	$	19,976	$	32,577

Non-cash investing and financing activities:
Employee benefits paid in Class A common stock	$	5,421	$	7,042
Increase (decrease) in capital expenditures included in accounts payable, net	$	(3,453)	$	(22,146)
Non-cash net assets received as part of the India JV formation	$	—	$	36,701

OTHER INVESTMENTS - Other Equity Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Equity Method Investments and Joint Ventures [Abstract]
Gain (loss) on investments, net	$ (24,403)	$ 0	$ (24,403)	$ 49,888

PROPERTY AND EQUIPMENT - Schedule of Depreciation and Capitalized Interest (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Depreciation expense:
Total depreciation expense	$ 103,028	$ 110,233	$ 311,474	$ 347,224
Capitalized interest	12,150	11,130	35,524	32,395
Total Satellites
Depreciation expense:
Total depreciation expense	31,979	30,179	94,009	90,781
Satellites - owned
Depreciation expense:
Depreciation	25,853	24,176	75,764	72,654
Satellites - acquired under finance leases
Depreciation expense:
Amortization of right-of-use assets	$ 6,126	$ 6,003	$ 18,245	$ 18,127

RELATED PARTY TRANSACTIONS - DISH NETWORK - Real Estate Leases From DISH Network (Details) - Related Party Transactions, Lessee, Operating Lease, Real Estate - Related Party - Cheyenne Lease Agreement	1 Months Ended
	Mar. 31, 2021	Sep. 30, 2022	Nov. 30, 2021	Aug. 31, 2018
Related Party Transaction [Line Items]
Term of contract (in years)				1 year
Renewal term		1 year	1 year
Renewal term, additional years	3 years

RELATED PARTY TRANSACTIONS - DISH NETWORK - Referral Marketing Agreement (Details)	1 Months Ended
	Jun. 30, 2021
Related Party \| Referral Marketing Agreement
Related Party Transaction [Line Items]
Termination notice	90 days

MARKETABLE INVESTMENT SECURITIES - Schedule of Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 760,157	$ 866,181
Equity securities	142,590	118,790
Total marketable investment securities, including restricted amounts	902,747	984,971
Less: Restricted marketable investment securities	(8,003)	(11,056)
Marketable investment securities	894,744	973,915
Corporate bonds
Available-for-sale debt securities:
Total available-for-sale debt securities	175,444	160,559
Commercial paper
Available-for-sale debt securities:
Total available-for-sale debt securities	518,641	687,927
Other debt securities
Available-for-sale debt securities:
Total available-for-sale debt securities	$ 66,072	$ 17,695

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

MARKETABLE INVESTMENT SECURITIES - Activity on Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 71,586	$ 0	$ 209,063	$ 37,904

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total revenue	$ 413,074	$ 497,387	$ 1,305,780	$ 1,498,237
Costs and expenses:
Selling, general and administrative expenses	104,988	111,421	322,469	342,682
Research and development expenses	6,463	9,181	21,560	25,562
Depreciation and amortization	103,028	110,233	311,474	347,224
Impairment of long-lived assets	0	0	3,142	711
Total costs and expenses	390,994	450,353	1,211,080	1,360,229
Operating income (loss)	22,080	47,034	94,700	138,008
Other income (expense):
Interest income, net	26,209	14,183	78,331	29,677
Interest expense, net of amounts capitalized	(12,650)	(13,845)	(39,176)	(43,125)
Gains (losses) on investments, net	(10,743)	(10,077)	(23,337)	48,071
Equity in earnings (losses) of unconsolidated affiliates, net	(1,978)	(1,426)	(3,075)	(4,441)
Other-than-temporary impairment losses on equity method investments	0	0	(33,400)	0
Foreign currency transaction gains (losses), net	(2,089)	(2,805)	4,482	(53)
Other, net	(11,750)	(319)	(2,308)	2,198
Total other income (expense), net	(13,001)	(14,289)	(18,483)	32,327
Income (loss) before income taxes	9,079	32,745	76,217	170,335
Income tax benefit (provision), net	(8,547)	(13,195)	(38,780)	(51,367)
Net income (loss)	532	19,550	37,437	118,968
Less: Net loss (income) attributable to non-controlling interests	2,712	2,853	6,005	8,736
Net income (loss) attributable to EchoStar Corporation common stock	$ 3,244	$ 22,403	$ 43,442	$ 127,704
Earnings (losses) per share - Class A and B common stock:
Basic (in dollars per share)	$ 0.04	$ 0.27	$ 0.52	$ 1.51
Diluted (in dollars per share)	$ 0.04	$ 0.27	$ 0.52	$ 1.51
Services and other revenue
Total revenue	$ 359,349	$ 401,382	$ 1,108,386	$ 1,234,890
Costs and expenses:
Cost of sales	133,335	145,189	401,431	430,553
Equipment revenue
Total revenue	53,725	96,005	197,394	263,347
Costs and expenses:
Cost of sales	$ 43,180	$ 74,329	$ 151,004	$ 213,497

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Amortization expense	$ 14,600	$ 18,200	$ 46,722	$ 57,822
Remaining performance obligation	$ 1,200,000		$ 1,200,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation period	1 year		1 year
Remaining performance obligation, percentage	29.00%		29.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation period
Remaining performance obligation, percentage	71.00%		71.00%

RELATED PARTY TRANSACTIONS - DISH NETWORK - Other Receivables - DISH Network (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Other receivables - DISH Network, noncurrent	$ 77,751	$ 74,923
Related Party \| DISH Network
Related Party Transaction [Line Items]
Other receivables - DISH Network, noncurrent	$ 77,751	$ 74,923

OTHER INVESTMENTS

9 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

OTHER INVESTMENTS

The following table presents our Other investments, net:


	As of
	September 30, 2023		December 31, 2022
Other investments, net:
Equity method investments	$	45,048	$	83,523
Other equity investments	91,407		141,307
Other debt investments, net	—		131,875
Total other investments, net	$	136,455	$	356,705

Equity Method Investments

Deluxe/EchoStar LLC

We own 50% of Deluxe/EchoStar LLC (“Deluxe”), a joint venture that we entered into in 2010 to build an advanced digital cinema satellite distribution network targeting delivery to digitally equipped theaters in the U.S. and Canada.

Broadband Connectivity Solutions (Restricted) Limited

We own 20% of Broadband Connectivity Solutions (Restricted) Limited (together with its subsidiaries, “BCS”), a joint venture that we entered into in 2018 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. During the nine months ended September 30, 2023, we recorded an impairment charge of $33.4 million related to our investment as a result of increased competition and the economic environment for this business. We estimated the fair value of our investment by using the combination of the discounted cash flow model and market value approach.

The following table presents revenue recognized by the Company from our equity method investments:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Deluxe	$	1,445	$	1,243	$	4,233	$	3,901
BCS	$	924	$	2,600	$	2,573	$	6,321

The following table presents trade accounts receivable from our equity method investments:


	As of
	September 30, 2023		December 31, 2022
Deluxe	$	833	$	3,026
BCS	$	4,061	$	5,062

Other Equity Investments

We hold investments without readily determinable fair values in a number of equity securities that are accounted for as cost method investments, which are recorded at cost, less impairment, and adjusted for observable price changes for identical or similar investments of the same issuer.

In the third quarter of 2023, we recorded a loss of $24.4 million related to a decline in value of an investment previously held on a cost-basis method, due to fair value becoming determinable as a result of a merger between that entity and a publicly traded entity. Starting September 30, 2023, and for all subsequent periods, the investment is classified as marketable investment securities.

The following table presents the activity on our investments:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Gain (loss) on investments, net	$	(24,403)	$	—	$	(24,403)	$	49,888

Other Debt Investments, Net

In April, 2023, we received full repayment with proceeds of $148.4 million related to our Other debt investments, net. As such, we recorded a gain of $7.6 million in Other, net for the nine months ended September 30, 2023.

RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($)	3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS - OTHER (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Total revenue	$ 413,074,000	$ 497,387,000	$ 1,305,780,000	$ 1,498,237,000
Trade accounts receivable and contract assets, net	235,421,000		235,421,000		$ 236,479,000
Related Party
Related Party Transaction [Line Items]
Trade accounts receivable and contract assets, net	$ 7,730,000		$ 7,730,000		$ 3,492,000
Related Party \| Hughes Systique
Related Party Transaction [Line Items]
Ownership interest in related party (as a percent)			42.00%
Ownership interest percentage by related party			25.00%
Related Party \| TerreStar Solutions, Inc.
Related Party Transaction [Line Items]
Investment nonvoting interest ownership percentage (at least)	15.00%		15.00%
Total revenue	$ 500,000	$ 500,000	$ 1,400,000	$ 1,500,000
Trade accounts receivable and contract assets, net	$ 0		$ 0

- Definition

+ References

+ Details

SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Revenue, EBITDA, and Capital Expenditures by Operating Segments

The following table presents total revenue, capital expenditures and EBITDA for each of our business segments:


	Hughes		ESS		Corporate and Other		Consolidated Total
For the three months ended September 30, 2023
External revenue	$	404,209	$	5,873	$	2,992	$	413,074
Intersegment revenue	—		573		(573)		—
Total revenue	$	404,209	$	6,446	$	2,419	$	413,074

Capital expenditures	$	51,214	$	130	$	27,820	$	79,164
EBITDA	$	142,204	$	4,868	$	(45,812)	$	101,260

For the three months ended September 30, 2022
External revenue	$	489,565	$	4,588	$	3,234	$	497,387
Intersegment revenue	—		393		(393)		—
Total revenue	$	489,565	$	4,981	$	2,841	$	497,387

Capital expenditures	$	50,783	$	—	$	10,674	$	61,457
EBITDA	$	175,010	$	3,446	$	(32,963)	$	145,493

For the nine months ended September 30, 2023
External revenue	$	1,279,739	$	16,940	$	9,101	$	1,305,780
Intersegment revenue	—		1,623		(1,623)		—
Total revenue	$	1,279,739	$	18,563	$	7,478	$	1,305,780

Capital expenditures	$	142,189	$	130	$	29,932	$	172,251
EBITDA	$	440,435	$	14,085	$	(99,979)	$	354,541

For the nine months ended September 30, 2022
External revenue	$	1,475,512	$	13,366	$	9,359	$	1,498,237
Intersegment revenue	—		939		(939)		—
Total revenue	$	1,475,512	$	14,305	$	8,420	$	1,498,237

Capital expenditures	$	176,665	$	—	$	72,709	$	249,374
EBITDA	$	546,108	$	9,658	$	(16,023)	$	539,743

Schedule of Reconciliation of EBITDA to Reported Income (Loss) Before Income Taxes

The following table reconciles Income (loss) before income taxes in the Consolidated Statements of Operations to EBITDA:


	For the three months ended September 30,				For the nine months ended September 30,
	2023		2022		2023		2022
Income (loss) before income taxes	$	9,079	$	32,745	$	76,217	$	170,335
Interest income, net	(26,209)		(14,183)		(78,331)		(29,677)
Interest expense, net of amounts capitalized	12,650		13,845		39,176		43,125
Depreciation and amortization	103,028		110,233		311,474		347,224
Net loss (income) attributable to non-controlling interests	2,712		2,853		6,005		8,736
EBITDA	$	101,260	$	145,493	$	354,541	$	539,743

EARNINGS PER SHARE - Antidilutive Securities (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Stock awards
Antidilutive Securities Excluded From Computation Of Earnings Per Share
Anti-dilutive securities excluded from computation (in shares)	5,595	6,443	5,650	6,418
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded From Computation Of Earnings Per Share
Anti-dilutive securities excluded from computation (in shares)	200	0	173	0

RELATED PARTY TRANSACTIONS - DISH NETWORK - Real Estate Leases to DISH Network (Details)	1 Months Ended
	Mar. 31, 2017
Related Party Transactions, Lessor, Operating Lease, Real Estate \| Related Party \| 100 Inverness Lease Agreement \| DISH Network
Related Party Transaction [Line Items]
Required minimum notice for termination of agreement (days)	180 days

PROPERTY AND EQUIPMENT - Schedule of Satellites (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Nov. 30, 2019
SPACEWAY 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	10 years
EchoStar XVII
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar XIX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Al Yah 3
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	5 years
EchoStar IX
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	12 years
EchoStar XXI
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Eutelsat 65 West A
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Telesat T19V
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
EchoStar 105/SES-11
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)	15 years
Yahsat Brazil
Property, Plant and Equipment [Line Items]
Depreciable Life (In Years)		7 years
Depreciation expense increase	$ 7.4
Expected amortization for remainder of fiscal year	11.1
Expected amortization for 2024	$ 12.8

SEGMENT REPORTING - Narrative (Details)	9 Months Ended
SEGMENT REPORTING - Narrative (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of business segments	2