0001558370-22-017360 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2022	Nov. 01, 2022
Document and Entity Information
Document Type	10-Q
Document Period End Date	Sep. 30, 2022
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-31929
Entity Registrant Name	DISH DBS Corporation
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	84-1328967
Entity Address, Address Line One	9601 South Meridian Boulevard
Entity Address, City or Town	Englewood
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112
City Area Code	303
Local Phone Number	723-1000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,015
Entity Central Index Key	0001042642
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 495,539	$ 1,373,591
Marketable investment securities	59,960	1,670,739
Trade accounts receivable, net of allowance for credit losses of $30,890 and $32,861, respectively	621,350	601,553
Inventory	305,173	292,099
Other current assets	167,257	270,417
Total current assets	1,649,279	4,208,399
Noncurrent Assets:
Restricted cash, cash equivalents and marketable investment securities	53,142	55,027
Property and equipment, net	1,041,140	1,233,180
FCC authorizations	611,794	611,794
Other investment securities	91,438	99,606
Operating lease assets	166,059	220,089
Note receivable - DISH Network (Note 13)	6,945,299	5,250,000
Interest receivable - DISH Network (Note 13)	143,212	31,840
Other noncurrent assets, net	124,946	152,747
Total noncurrent assets	9,177,030	7,654,283
Total assets	10,826,309	11,862,682
Current Liabilities:
Trade accounts payable	421,808	522,523
Deferred revenue and other	534,892	602,521
Accrued programming	1,296,468	1,376,770
Accrued interest	227,106	239,571
Other accrued expenses	567,068	588,201
Current portion of long-term debt and finance lease obligations (Note 8)	1,539,858	2,042,641
Total current liabilities	4,587,200	5,372,227
Long-Term Obligations, Net of Current Portion:
Long-term debt and finance lease obligations, net of current portion (Note 8)	11,772,237	13,294,988
Deferred tax liabilities	380,159	469,418
Operating lease liabilities	82,298	83,725
Long-term deferred revenue and other long-term liabilities	191,465	197,147
Total long-term obligations, net of current portion	12,426,159	14,045,278
Total liabilities	17,013,359	19,417,505
Commitments and Contingencies (Note 9)
Stockholder's Equity (Deficit):
Common stock, $.01 par value, 1,000,000 shares authorized, 1,015 shares issued and outstanding
Additional paid-in capital	1,525,108	1,492,174
Accumulated other comprehensive income (loss)	(2,351)	(1,262)
Accumulated earnings (deficit)	(7,709,807)	(9,045,735)
Total stockholder's equity (deficit)	(6,187,050)	(7,554,823)
Total liabilities and stockholder's equity (deficit)	$ 10,826,309	$ 11,862,682

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current Assets:
Allowance for credit losses	$ 30,890	$ 32,861
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	1,015	1,015
Common stock, shares outstanding	1,015	1,015

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Total revenue	$ 3,048,315	$ 3,176,289	$ 9,302,740	$ 9,550,696
Costs and Expenses (exclusive of depreciation):
Cost of services	1,896,104	1,984,349	5,674,014	5,892,809
Cost of sales - equipment and other	22,018	23,982	64,812	65,159
Selling, general and administrative expenses	420,100	392,605	1,185,998	1,057,739
Depreciation and amortization	87,312	109,919	272,646	336,552
Total costs and expenses	2,425,534	2,510,855	7,197,470	7,352,259
Operating income (loss)	622,781	665,434	2,105,270	2,198,437
Other Income (Expense):
Interest income	112,919	943	323,320	2,751
Interest expense, net of amounts capitalized	(205,633)	(159,783)	(668,212)	(495,971)
Other, net	493	331	1,738	(1,464)
Total other income (expense)	(92,221)	(158,509)	(343,154)	(494,684)
Income (loss) before income taxes	530,560	506,925	1,762,116	1,703,753
Income tax (provision) benefit, net	(122,223)	(120,296)	(426,188)	(415,854)
Net income (loss)	408,337	386,629	1,335,928	1,287,899
Comprehensive Income (Loss):
Net income (loss)	408,337	386,629	1,335,928	1,287,899
Other comprehensive income (loss):
Foreign currency translation adjustments	(412)	(24)	(1,106)	(363)
Unrealized holding gains (losses) on available-for-sale debt securities	86	(42)	16	(50)
Deferred income tax (expense) benefit, net	(13)		1
Total other comprehensive income (loss), net of tax	(339)	(66)	(1,089)	(413)
Comprehensive income (loss)	407,998	386,563	1,334,839	1,287,486
Service revenue
Revenue:
Total revenue	3,018,484	3,151,144	9,220,562	9,465,241
Equipment sales and other revenue
Revenue:
Total revenue	$ 29,831	$ 25,145	$ 82,178	$ 85,455

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDER'S EQUITY (DEFICIT) - USD ($) $ in Thousands	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Earnings (Deficit)	Total
Balance at Dec. 31, 2020	$ 1,463,407	$ (805)	$ (10,782,607)	$ (9,320,005)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	7,676			7,676
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		(2)		(2)
Foreign currency translation		(195)		(195)
Net income (loss)			424,527	424,527
Balance at Mar. 31, 2021	1,471,083	(1,002)	(10,358,080)	(8,887,999)
Balance at Dec. 31, 2020	1,463,407	(805)	(10,782,607)	(9,320,005)
Increase (Decrease) in Stockholder's Equity
Net income (loss)				1,287,899
Balance at Sep. 30, 2021	1,469,482	(1,218)	(9,494,708)	(8,026,444)
Balance at Mar. 31, 2021	1,471,083	(1,002)	(10,358,080)	(8,887,999)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	(8,344)			(8,344)
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		(6)		(6)
Foreign currency translation		(144)		(144)
Net income (loss)			476,743	476,743
Balance at Jun. 30, 2021	1,462,739	(1,152)	(9,881,337)	(8,419,750)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	6,743			6,743
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		(42)		(42)
Foreign currency translation		(24)		(24)
Net income (loss)			386,629	386,629
Balance at Sep. 30, 2021	1,469,482	(1,218)	(9,494,708)	(8,026,444)
Balance at Dec. 31, 2021	1,492,174	(1,262)	(9,045,735)	(7,554,823)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	8,383			8,383
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		(76)		(76)
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		21		21
Foreign currency translation		(187)		(187)
Net income (loss)			444,411	444,411
Other	13			13
Balance at Mar. 31, 2022	1,500,570	(1,504)	(8,601,324)	(7,102,258)
Balance at Dec. 31, 2021	1,492,174	(1,262)	(9,045,735)	(7,554,823)
Increase (Decrease) in Stockholder's Equity
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)				1
Net income (loss)				1,335,928
Balance at Sep. 30, 2022	1,525,108	(2,351)	(7,709,807)	(6,187,050)
Balance at Mar. 31, 2022	1,500,570	(1,504)	(8,601,324)	(7,102,258)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	7,888			7,888
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		6		6
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		(7)		(7)
Foreign currency translation		(507)		(507)
Net income (loss)			483,180	483,180
Other	(13)			(13)
Balance at Jun. 30, 2022	1,508,445	(2,012)	(8,118,144)	(6,611,711)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	16,663			16,663
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		86		86
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		(13)		(13)
Foreign currency translation		(412)		(412)
Net income (loss)			408,337	408,337
Balance at Sep. 30, 2022	$ 1,525,108	$ (2,351)	$ (7,709,807)	$ (6,187,050)

- Definition

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

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows From Operating Activities:
Net income (loss)	$ 1,335,928	$ 1,287,899
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization	272,646	336,552
Realized and unrealized losses (gains) on investments and other	1,149	3,587
Non-cash, stock-based compensation expense (benefit)	32,934	6,075
Deferred tax expense (benefit)	(89,258)	(18,664)
Changes in allowance for credit losses	(1,971)	(7,233)
Non-cash interest income - DISH Network	(306,671)
Other, net	36,492	25,657
Changes in current assets and current liabilities, net	(156,593)	96,750
Net cash flows from operating activities	1,124,656	1,730,623
Cash Flows From Investing Activities:
(Purchases) Sales and maturities of marketable investment securities, net	1,610,795	(1,243,527)
Purchases of property and equipment	(87,045)	(119,435)
Notes receivable - DISH Network	(1,500,000)
Other, net	3,817	11,079
Net cash flows from investing activities	27,567	(1,351,883)
Cash Flows From Financing Activities:
Repayment of long-term debt and finance lease obligations	(31,022)	(38,188)
Redemption and repurchases of senior notes	(2,000,000)	(2,000,000)
Proceeds from issuance of senior notes		1,500,000
Early debt extinguishment costs	(1,138)	(3,368)
Debt issuance costs		(9,819)
Net cash flows from financing activities	(2,032,160)	(551,375)
Net increase (decrease) in cash, cash equivalents, restricted cash and cash equivalents	(879,937)	(172,635)
Cash, cash equivalents, restricted cash and cash equivalents, beginning of period (Note 4)	1,428,618	1,296,732
Cash, cash equivalents, restricted cash and cash equivalents, end of period (Note 4)	$ 548,681	$ 1,124,097

Organization and Business Activities

9 Months Ended

Sep. 30, 2022

Organization and Business Activities

Organization and Business Activities

1.	Organization and Business Activities

Principal Business

DISH DBS Corporation (which together with its subsidiaries is referred to as “DISH DBS,” the “Company,” “we,” “us” and/or “our,” unless otherwise required by the context) is a holding company and an indirect, wholly-owned subsidiary of DISH Network Corporation (“DISH Network”). DISH DBS was formed under Colorado law in January 1996 and its common stock is held by DISH Orbital Corporation (“DOC”), a direct subsidiary of DISH Network. Our subsidiaries operate one business segment, Pay-TV.

Pay-TV

We offer pay-TV services under the DISH^® brand and the SLING^® brand (collectively “Pay-TV” services). The DISH branded pay-TV service consists of, among other things, Federal Communications Commission (“FCC”) licenses authorizing us to use direct broadcast satellite (“DBS”) and Fixed Satellite Service (“FSS”) spectrum, our owned and leased satellites, receiver systems, broadcast operations, a leased fiber optic network, in-home service and call center operations, and certain other assets utilized in our operations (“DISH TV”). We also design, develop and distribute receiver systems and provide digital broadcast operations, including satellite uplinking/downlinking, transmission and other services to third-party pay-TV providers. The SLING branded pay-TV services consist of, among other things, multichannel, live-linear and on-demand streaming over-the-top (“OTT”) Internet-based domestic, international and Latino video programming services (“SLING TV”). As of September 30, 2022, we had 10.018 million Pay-TV subscribers in the United States, including 7.607 million DISH TV subscribers and 2.411 million SLING TV subscribers.

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2022

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2.	Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these statements do not include all of the information and notes required for complete financial statements prepared under GAAP. In our opinion, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the Consolidated Financial Statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021. Certain prior period amounts have been reclassified to conform to the current period presentation.

Principles of Consolidation

We consolidate all majority owned subsidiaries, investments in entities in which we have controlling influence and variable interest entities where we have been determined to be the primary beneficiary. Minority interests are recorded as noncontrolling interests or redeemable noncontrolling interests. Non-consolidated investments are accounted for using the equity method when we have the ability to significantly influence the operating decisions of the investee. When we do not have the ability to significantly influence the operating decisions of an investee, these equity securities are classified as either marketable investment securities or other investments and recorded at fair value with changes recognized in “Other, net” within “Other Income (Expense)” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense for each reporting period. Estimates are used in accounting for, among other things, allowances for credit losses, self-insurance obligations, deferred taxes and related valuation allowances, uncertain tax positions, loss contingencies, fair value of financial instruments, fair value of options granted under DISH Network’s stock-based compensation plans, fair value of assets and liabilities acquired in business combinations, relative standalone selling prices of performance obligations, finance leases, asset impairments, estimates of future cash flows used to evaluate and recognize impairments, useful lives of property, equipment and intangible assets, incremental borrowing rate (“IBR”) on lease right of use assets, nonrefundable upfront fees, independent third-party retailer incentives, programming expenses and subscriber lives. Economic conditions may increase the inherent uncertainty in the estimates and assumptions indicated above. Actual results may differ from previously estimated amounts, and such differences may be material to our condensed consolidated financial statements. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected prospectively in the period they occur.

Fair Value Measurements

We determine fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. We apply the following hierarchy in determining fair value:

●

Level 1, defined as observable inputs being quoted prices in active markets for identical assets;

●

Level 2, defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets; and quoted prices for identical or similar instruments in markets that are not active; and

●

Level 3, defined as unobservable inputs for which little or no market data exists, consistent with reasonably available assumptions made by other participants therefore requiring assumptions based on the best information available.

As of September 30, 2022 and December 31, 2021, the carrying amount for cash and cash equivalents, trade accounts receivable (net of allowance for credit losses) and current liabilities (excluding the “Current portion of long-term debt and finance lease obligations”) was equal to or approximated fair value due to their short-term nature or proximity to current market rates. See Note 4 for the fair value of our marketable investment securities.

Fair values for our publicly traded debt securities are based on quoted market prices, when available. The fair values of private debt are based on, among other things, available trade information, and/or an analysis in which we evaluate market conditions, related securities, various public and private offerings, and other publicly available information. In performing this analysis, we make various assumptions regarding, among other things, credit spreads, and the impact of these factors on the value of the debt securities. See Note 8 for the fair value of our long-term debt.

Assets Recognized Related to the Costs to Obtain a Contract with a Subscriber

We recognize an asset for the incremental costs of obtaining a contract with a subscriber if we expect the benefit of those costs to be longer than one year. We have determined that certain sales incentive programs, including those with our independent third-party retailers, meet the requirements to be capitalized, and payments made under these programs are capitalized and amortized to expense over the estimated subscriber life exceeding one year. During the three months ended September 30, 2022 and 2021, we capitalized $24 million and $32 million, respectively, under these programs. The amortization expense related to these programs was $37 million and $41 million for the three months ended September 30, 2022 and 2021, respectively. During the nine months ended September 30, 2022 and 2021, we capitalized $68 million and $93 million, respectively, under these programs. The amortization expense related to these programs was $118 million and $116 million for the nine months ended September 30, 2022 and 2021, respectively. As of September 30, 2022 and December 31, 2021, we had a total of $248 million and $298 million, respectively, capitalized, net of amortization, on our Condensed Consolidated Balance Sheets. These amounts are capitalized in “Other current assets” and “Other noncurrent assets, net” on our Condensed Consolidated Balance Sheets, and then amortized in “Selling, general and administrative expenses” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Advertising Costs

We recognize advertising expense when incurred as a component of “Selling, general and administrative expenses” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Advertising expenses totaled $137 million and $129 million for the three months ended September 30, 2022 and 2021, respectively. Advertising expenses totaled $355 million and $308 million for the nine months ended September 30, 2022 and 2021, respectively.

Research and Development

Research and development costs are expensed as incurred and are included as a component of “Selling, general and administrative expenses” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). Research and development costs totaled $12 million and $7 million for the three months ended September 30, 2022 and 2021, respectively. Research and development costs totaled $34 million and $21 million for the nine months ended September 30, 2022 and 2021, respectively.

New Accounting Pronouncements

We do not expect that any recently issued accounting pronouncements will have a material effect on our condensed consolidated financial statements.

Supplemental Data - Statements of Cash Flows

9 Months Ended

Sep. 30, 2022

Supplemental Data - Statements of Cash Flows

Supplemental Data - Statements of Cash Flows

3.	Supplemental Data - Statements of Cash Flows

The following table presents certain supplemental cash flow and other non-cash data. See Note 7 for supplemental cash flow and non-cash data related to leases.


	For the Nine Months Ended
	September 30,
	2022		2021

	(In thousands)
Cash paid for interest	$	657,039	$	538,050
Cash received for interest		13,456		2,751
Cash paid for income taxes		27,395		33,287
Cash paid for income taxes to DISH Network		489,819		409,364

Our parent, DISH Network, provides a centralized system for the management of our cash and marketable investment securities as it does for all of its subsidiaries to, among other reasons, maximize yield of the portfolio. As a result, the cash and marketable investment securities included on our Condensed Consolidated Balance Sheets are a component or portion of the overall cash and marketable investment securities portfolio included on DISH Network’s Condensed Consolidated Balance Sheets and are managed by DISH Network. We are reflecting the purchases and sales of marketable investment securities on a net basis for each period presented on our Condensed Consolidated Statements of Cash Flows as we believe the net presentation is more meaningful to our cash flows from investing activities.

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities

9 Months Ended

Sep. 30, 2022

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities

4.	Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities

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



	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Marketable investment securities:
Current marketable investment securities	$	59,960	$	1,670,739

Restricted cash and cash equivalents (1)		53,142		55,027

Other investment securities:
Other investment securities		91,438		99,606

Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	204,540	$	1,825,372

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

Marketable Investment Securities

Our marketable investment securities portfolio may consist of debt and equity instruments. All equity securities are carried at fair value, with changes in fair value recognized in “Other, net” within “Other Income (Expense)” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). All debt securities are classified as available-for-sale and are recorded at fair value. We report the temporary unrealized gains and losses related to changes in market conditions of marketable debt securities as a separate component of “Accumulated other comprehensive income (loss)” within “Total stockholder’s equity (deficit),” net of related deferred income tax on our Condensed Consolidated Balance Sheets. The corresponding changes in the fair value of marketable debt securities, which are determined to be company specific credit losses are recorded in “Other, net” within “Other Income (Expense)” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Current Marketable Investment Securities

Our current marketable investment securities portfolio can include investments in various debt instruments including, among others, commercial paper, corporate securities and United States treasury and/or agency securities.

Commercial paper consists mainly of unsecured short-term, promissory notes issued primarily by corporations with maturities ranging up to 365 days. Corporate securities consist of debt instruments issued by corporations with various maturities normally less than 18 months. U.S. Treasury and agency securities consist of debt instruments issued by the federal government and other government agencies.

Restricted Cash, Cash Equivalents and Marketable Investment Securities

As of September 30, 2022 and December 31, 2021, our restricted marketable investment securities, together with our restricted cash and cash equivalents, included amounts required as collateral for our letters of credit and trusts.

Other Investment Securities

We have strategic investments in certain debt and/or equity securities that are included in noncurrent “Other investment securities” on our Condensed Consolidated Balance Sheets. Our debt securities are classified as available-for-sale and our equity securities are accounted for using the equity method of accounting or recorded at fair value. Certain of our equity method investments are detailed below.

NagraStar L.L.C. We own a 50% interest in NagraStar L.L.C. (“NagraStar”), a joint venture that is our primary provider of encryption and related security systems intended to assure that only authorized customers have access to our programming.

Invidi Technologies Corporation. In November 2016, we, AT&T Inc., and Cavendish Square Holding B.V., an affiliate of WPP plc, entered into a series of agreements to acquire Invidi Technologies Corporation (“Invidi”), an entity that provides proprietary software for the addressable advertising market.

Our ability to realize value from our strategic investments in securities that are not publicly traded depends on, among other things, the success of the issuers’ businesses and their ability to obtain sufficient capital, on acceptable terms or at all, and to execute their business plans. Because private markets are not as liquid as public markets, there is also increased risk that we will not be able to sell these investments, or that when we desire to sell them we will not be able to obtain fair value for them.

Fair Value Measurements

Our investments measured at fair value on a recurring basis were as follows:


	As of
	September 30, 2022								December 31, 2021
	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3

	(In thousands)
Cash equivalents (including restricted)	$	518,286	$	88,670	$	429,616	$	—	$	1,404,505	$	60,085	$	1,344,420	$	—

Debt securities (including restricted):
Commercial paper	$	20,236	$	—	$	20,236	$	—	$	1,413,134	$	—	$	1,413,134	$	—
Corporate securities		39,425		—		39,425		—		254,631		—		254,631		—
Other		299		—		299		—		2,974		—		2,974		—
Total	$	59,960	$	—	$	59,960	$	—	$	1,670,739	$	—	$	1,670,739	$	—

As of September 30, 2022, restricted and non-restricted marketable investment securities included debt securities of $60 million with contractual maturities within one year. Actual maturities may differ from contractual maturities as a result of our ability to sell these securities prior to maturity.

Gains and Losses on Sales and Changes in Carrying Amounts of Investments and Other

“Other, net” within “Other Income (Expense)” included on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) is as follows:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Other, net:	2022		2021		2022		2021

	(In thousands)
Costs related to early redemption of debt	$	—	$	—	$	(1,149)	$	(3,587)
Equity in earnings (losses) of affiliates		(143)		368		1,818		1,931
Other		636		(37)		1,069		192
Total	$	493	$	331	$	1,738	$	(1,464)

Inventory

9 Months Ended

Sep. 30, 2022

Inventory

Inventory

5.Inventory

Inventory consisted of the following:


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Finished goods	$	255,088	$	246,723
Work-in-process and service repairs		15,790		19,074
Raw materials		34,295		26,302
Total inventory	$	305,173	$	292,099

Property and Equipment and Intangible Assets

9 Months Ended

Sep. 30, 2022

Property and Equipment and Intangible Assets

Property and Equipment

6.	Property and Equipment

Property and equipment consisted of the following:


	Depreciable		As of
	Life	September 30,		December 31,
	(In Years)	2022		2021

		(In thousands)
Equipment leased to customers	2-5	$	1,356,774	$	1,518,880
EchoStar XV	15		277,658		277,658
EchoStar XVIII	15		411,255		411,255
Satellites acquired under finance lease agreements	15		174,685		398,107
Furniture, fixtures, equipment and other	2-10		1,903,408		1,882,610
Buildings and improvements	5-40		294,885		292,840
Land	-		12,505		12,505
Construction in progress	-		32,818		37,339
Total property and equipment			4,463,988		4,831,194
Accumulated depreciation			(3,422,848)		(3,598,014)
Property and equipment, net		$	1,041,140	$	1,233,180

Depreciation and amortization expense consisted of the following:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Equipment leased to customers	$	47,737	$	60,616	$	148,750	$	188,405
Satellites		20,073		23,797		63,942		71,390
Buildings, furniture, fixtures, equipment and other		19,502		25,506		59,954		76,757
Total depreciation and amortization	$	87,312	$	109,919	$	272,646	$	336,552

Cost of sales and operating expense categories included in our accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) do not include depreciation expense related to satellites or equipment leased to customers.

Satellites

Pay-TV Satellites. We currently utilize ten satellites in geostationary orbit approximately 22,300 miles above the equator, two of which we own and depreciate over their estimated useful life. We currently utilize certain capacity on five satellites that we lease from DISH Network and one satellite that we lease from EchoStar, which are accounted for as operating leases, except for Nimiq 5 which is accounted for as a finance lease and is depreciated over its economic life. We also lease two satellites from third parties: Ciel II, which is accounted for as an operating lease and the Anik F3 satellite, which was accounted for as a finance lease until April 2022 and was fully depreciated. During April 2022, we extended the Anik F3 lease and as a result it is currently accounted for as an operating lease.

As of September 30, 2022, our Pay-TV satellite fleet consisted of the following:


		Degree
	Launch	Orbital	Lease
Satellites	Date	Location	Termination Date
Owned:
EchoStar XV	July 2010	61.5	N/A
EchoStar XVIII	June 2016	61.5	N/A

Leased from EchoStar:
EchoStar IX	August 2003	121	Month to month

Leased from DISH Network (1):
EchoStar X	February 2006	110	February 2023
EchoStar XI	July 2008	110	September 2023
EchoStar XIV	March 2010	119	February 2023
EchoStar XVI	November 2012	61.5	January 2023
Nimiq 5	September 2009	72.7	September 2023

Leased from Other Third Party:
Anik F3 (2)	April 2007	118.7	April 2025
Ciel II	December 2008	129	July 2023

(1)	See Note 13 for further information on our Related Party Transactions with DISH Network.

(2)	During April 2022, we extended the Anik F3 satellite lease for an additional two years with an option to renew for one additional year to April 2025.

In addition, EchoStar XXIII, which is owned by DISH Network, is anticipated to be ready for commercial operation at the 110 degree orbital location as early as the fourth quarter of 2022. We expect this satellite will be leased from DISH Network to replace EchoStar XI, which will become an in-orbit spare at that time.

Leases

9 Months Ended

Sep. 30, 2022

Leases

Leases

7.	Leases

We enter into operating and finance leases for, among other things, satellites, office space, warehouses and distribution centers, vehicles, and other equipment. Our leases have remaining lease terms from one to ten years, some of which include renewal options, and some of which include options to terminate the leases within one year.

During the fourth quarter of 2021, our QuetzSat 1 operating lease expired. Through the first quarter of 2022, our Anik F3 and Nimiq 5 satellites were accounted for as finance leases. However, during April 2022, we extended the Anik F3 lease and as a result, it is currently accounted for as an operating lease. Substantially all of our remaining leases are accounted for as operating leases, including the remainder of our satellite fleet.

The components of lease expense were as follows:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Operating lease cost (1)	$	42,585	$	57,282	$	124,187	$	174,987

Short-term lease cost (1)(2)		16,143		6,609		58,132		17,445

Finance lease cost:
Amortization of right-of-use assets (3)		8,619		12,374		29,703		37,122
Interest on lease liabilities (3)		2,009		3,138		6,777		10,282
Total finance lease cost (3)		10,628		15,512		36,480		47,404
Total lease costs	$	69,356	$	79,403	$	218,799	$	239,836

(1)	The decrease in operating lease cost primarily related to the QuetzSat-1 lease, which expired in November 2021. In addition, our EchoStar XI and EchoStar X satellites were reclassified to “Short-term lease costs.”

(2)	Leases that have terms of 12 months or less.

(3)	The decrease in finance lease cost is primarily related to the Anik F3 finance lease which was extended in April 2022 and as a result is currently accounted for as an operating lease.

Supplemental cash flow information related to leases was as follows:


	For the Nine Months Ended
	September 30,
	2022		2021

	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	122,987	$	171,678
Operating cash flows from finance leases	$	6,735	$	10,035
Financing cash flows from finance leases	$	31,022	$	38,188

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	70,115	$	19,377
Finance leases	$	—	$	—

Supplemental balance sheet information related to leases was as follows:


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Operating Leases:
Operating lease assets	$	166,059	$	220,089

Other current liabilities	$	88,088	$	139,492
Operating lease liabilities		82,298		83,725
Total operating lease liabilities	$	170,386	$	223,217

Finance Leases:
Property and equipment, gross	$	175,704	$	399,126
Accumulated depreciation		(106,850)		(300,569)
Property and equipment, net	$	68,854	$	98,557

Other current liabilities	$	37,175	$	39,957
Other long-term liabilities		40,967		69,207
Total finance lease liabilities	$	78,142	$	109,164

Weighted Average Remaining Lease Term:
Operating leases		3.3 years		3.0 years
Finance leases		2.0 years		2.6 years

Weighted Average Discount Rate:
Operating leases		7.4%		8.2%
Finance leases		10.0%		9.9%

Maturities of lease liabilities as of September 30, 2022 were as follows:


	Maturities of Lease Liabilities
	Operating		Finance
For the Years Ending December 31,	Leases		Leases		Total

	(In thousands)
2022 (remaining three months)	$	41,576	$	10,723	$	52,299
2023		65,189		42,950		108,139
2024		31,578		32,147		63,725
2025		17,168		—		17,168
2026		10,711		—		10,711
Thereafter		30,036		—		30,036
Total lease payments		196,258		85,820		282,078
Less: Imputed interest		(25,872)		(7,678)		(33,550)
Total		170,386		78,142		248,528
Less: Current portion		(88,088)		(37,175)		(125,263)
Long-term portion of lease obligations	$	82,298	$	40,967	$	123,265

Long-Term Debt and Finance Lease Obligations

9 Months Ended

Sep. 30, 2022

Long-Term Debt and Finance Lease Obligations

Long-Term Debt and Finance Lease Obligations

8.	Long-Term Debt and Finance Lease Obligations

Fair Value of our Long-Term Debt

The following table summarizes the carrying amount and fair value of our debt facilities as of September 30, 2022 and December 31, 2021:


	As of
	September 30, 2022				December 31, 2021
	Carrying Amount		Fair Value		Carrying Amount		Fair Value

	(In thousands)
5 7/8% Senior Notes due 2022 (1)	$	—	$	—	$	2,000,000	$	2,039,700
5% Senior Notes due 2023 (2)		1,500,000		1,474,080		1,500,000		1,541,670
5 7/8% Senior Notes due 2024		2,000,000		1,789,840		2,000,000		2,060,180
7 3/4% Senior Notes due 2026		2,000,000		1,538,100		2,000,000		2,122,700
5 1/4% Senior Secured Notes due 2026 (3)		2,750,000		2,279,503		2,750,000		2,792,900
7 3/8% Senior Notes due 2028		1,000,000		677,730		1,000,000		1,017,060
5 3/4% Senior Secured Notes due 2028 (3)		2,500,000		1,906,050		2,500,000		2,520,650
5 1/8% Senior Notes due 2029		1,500,000		891,195		1,500,000		1,365,645
Other notes payable		21,012		21,012		21,012		21,012
Subtotal		13,271,012	$	10,577,510		15,271,012	$	15,481,517
Unamortized deferred financing costs and debt discounts, net		(37,059)				(42,547)
Finance lease obligations (4)		78,142				109,164
Total long-term debt and finance lease obligations (including current portion)	$	13,312,095			$	15,337,629

(1)	As of July 15, 2022, we had repurchased or redeemed the principal balance of our 5 7/8% Senior Notes due 2022.

(2)	Our 5% Senior Notes due 2023 mature on March 15, 2023 and have been reclassified to “Current portion of long-term debt and finance lease obligations” on our Condensed Consolidated Balance Sheets as of September 30, 2022.

(3)

The net proceeds from the offering of our Senior Secured Notes (defined herein) were used to make an intercompany loan to DISH Network pursuant to a Loan and Security Agreement dated November 26, 2021 (together with potential future advances to DISH Network, the “Intercompany Loan”) between us and DISH Network in order to finance the purchase of wireless spectrum licenses and for general corporate purposes, including the buildout of wireless infrastructure. See Note 13 Related Party Transactions for further information.

(4)	Disclosure regarding fair value of finance leases is not required.

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

Future Liquidity

We have made cash distributions and the Intercompany Loan to partially finance the development of DISH Network’s 5G Network Deployment, including, but not limited to, the purchase of wireless spectrum licenses and the retail wireless business to date, and we may make additional funds available to DISH Network in the form of cash distributions or loans to finance, in whole or in part, DISH Network’s future efforts. These factors, including, but not limited to, debt maturities, continuing investment in our business, financing acquisitions and other strategic transactions, may require us to raise additional capital in the future which may not be available on acceptable terms, or at all.

Commitments and Contingencies

9 Months Ended

Sep. 30, 2022

Commitments and Contingencies

Commitments and Contingencies

9.	Commitments and Contingencies

Commitments

Future maturities of our long-term debt, finance lease and contractual obligations as disclosed in our Annual Report on Form 10-K for the year ended December 31, 2021 have not changed materially, other than those disclosed below.

“Other long-term obligations” totaled $5.816 billion as of September 30, 2022 and $2.520 billion as of December 31, 2021, an increase of $3.296 billion as of September 30, 2022. This increase primarily resulted from contractual commitments, including, but not limited to, certain minimum commitments resulting from the amendment to the MNSA with T-Mobile and a long-term agreement with Samsung. These totals could increase as DISH Network continues its 5G Network Deployment. As of September 30, 2022, our future “Other long-term obligations” were as follows:


For the Years Ending December 31,	Other Long-Term Obligations (1)
	(In thousands)
2022 (remaining three months)	$	1,091,839
2023		1,999,047
2024		1,228,884
2025		713,719
2026		657,673
Thereafter		125,084
Total	$	5,816,246

(1)	Represents minimum contractual commitments related to certain 5G Network Deployment commitments, obligations under the MNSA with T-Mobile, radios, software and integration services and satellite related and other obligations.

In certain circumstances the dates on which we are obligated to make these payments could be delayed.

Our commitments include certain obligations incurred by us on behalf of DISH Network’s Wireless segment. These obligations will be either paid directly by DISH Network or settled monthly as part of our centralized cash management system with our parent, DISH Network. See Note 3 for further information.

DISH Network’s 5G Network Deployment

DISH Network has invested a total of over $30 billion in wireless spectrum licenses, which includes over $10 billion in non-controlling investments in certain entities.

DISH Network Spectrum

DISH Network has invested a total of over $30 billion to acquire certain wireless spectrum licenses. DISH Network’s wireless spectrum licenses are subject to certain interim and final build-out requirements, as well as certain renewal requirements. DISH Network plans to commercialize its wireless spectrum licenses through the completion of the nation’s first cloud-native, Open Radio Access Network (“O-RAN”) based 5G network (the “5G Network Deployment”). DISH Network currently expects capital expenditures, excluding capitalized interest, for its 5G Network Deployment to be approximately $10 billion including amounts incurred in 2021 and in the first nine months of 2022. DISH Network will need to make significant additional investments or partner with others to, among other things, complete its 5G Network Deployment and further commercialize, build-out and integrate these licenses and related assets and any additional acquired licenses and related assets, as well as to comply with regulations applicable to such licenses. Depending on the nature and scope of such activities, any such investments or partnerships could vary significantly.

In addition, as DISH Network completes its 5G Network Deployment, DISH Network has and will continue to incur significant additional expenses related to, among other things, research and development, wireless testing and ongoing upgrades to the wireless network infrastructure, and third party integration. DISH Network may also determine that additional wireless spectrum licenses may be required to complete its 5G Network Deployment and to compete with other wireless service providers.

In connection with the development of DISH Network’s wireless business, including, without limitation, the efforts described above, we have made cash distributions and the Intercompany Loan to partially finance these efforts to date and may make additional cash distributions or loans to finance, in whole or in part, DISH Network’s future efforts. There can be no assurance that DISH Network will be able to develop and implement a business model that will realize a return on these wireless spectrum licenses or that DISH Network will be able to profitably deploy the assets represented by these wireless spectrum licenses.

Agreements in Connection with the Asset Purchase Agreement

On July 1, 2020, DISH Network completed the Boost Mobile Acquisition. In connection with the closing of the Boost Mobile Acquisition, DISH Network and T-Mobile entered into the TSA, the MNSA, the Option Agreement, and the Spectrum Purchase Agreement for approximately $3.59 billion (as detailed in DISH Network’s Annual Report on Form 10-K for the year ended December 31, 2021). If DISH Network elects to not exercise the option to purchase the 800 MHz licenses pursuant to the Spectrum Purchase Agreement or it expires, DISH Network is potentially subject to pay T-Mobile a fee of approximately $72 million per the Spectrum Purchase Agreement under certain circumstances. The $3.59 billion and the $72 million are not included in “Other long-term obligations” above.

DISH Network Non-Controlling Investments in the Northstar Entities and the SNR Entities Related to AWS-3 Wireless Spectrum Licenses

During 2015, through its wholly-owned subsidiaries American AWS-3 Wireless II L.L.C. (“American II”) and American AWS-3 Wireless III L.L.C. (“American III”), DISH Network initially made over $10 billion in certain non-controlling investments in Northstar Spectrum, LLC (“Northstar Spectrum”), the parent company of Northstar Wireless, LLC (“Northstar Wireless,” and collectively with Northstar Spectrum, the “Northstar Entities”), and in SNR Wireless HoldCo, LLC (“SNR HoldCo”), the parent company of SNR Wireless LicenseCo, LLC (“SNR Wireless,” and collectively with SNR HoldCo, the “SNR Entities”), respectively. On October 27, 2015, the FCC granted certain AWS-3 wireless spectrum licenses (the “AWS-3 Licenses”) to Northstar Wireless (the “Northstar Licenses”) and to SNR Wireless (the “SNR Licenses”), respectively. The Northstar Entities and/or the SNR Entities may need to raise significant additional capital in the future, which may be obtained from third party sources or from DISH Network, so that the Northstar Entities and the SNR Entities may commercialize, build-out and integrate these AWS-3 Licenses, comply with regulations applicable to such AWS-3 Licenses, and make any potential payments related to the re-auction of AWS-3 licenses retained by the FCC. Depending upon the nature and scope of such commercialization, build-out, integration efforts, regulatory compliance, and potential re-auction payments, any such loans, equity contributions or partnerships could vary significantly. For further information regarding the potential re-auction of AWS-3 licenses retained by the FCC, see Note 10 “Commitments and Contingencies – Commitments – DISH Network Non-Controlling Investments in the Northstar Entities and the SNR Entities Related to AWS-3 Wireless Spectrum Licenses” in the Notes to DISH Network’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2022.

We have made and may make additional cash distributions and loans to DISH Network so that DISH Network may fund the Northstar Entities and the SNR Entities related to DISH Network’s non-controlling investments in these entities. There can be no assurance that DISH Network will be able to obtain a profitable return on its non-controlling investments in the Northstar Entities and the SNR Entities.

We may need to raise significant additional capital in the future, which may not be available on favorable terms, to among other things, continue investing in our business and to pursue acquisitions and other strategic transactions.

See Note 10 “Commitments and Contingencies – Wireless” in the Notes to DISH Network’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2022 for further information.

Contingencies

Separation Agreement

On January 1, 2008, DISH Network completed the distribution of its technology and set-top box business and certain infrastructure assets (the “Spin-off”) into a separate publicly-traded company, EchoStar. In connection with the Spin-off, DISH Network entered into a separation agreement with EchoStar that provides, among other things, for the division of certain liabilities, including liabilities resulting from litigation. Under the terms of the separation agreement, EchoStar has assumed certain liabilities that relate to its business, including certain designated liabilities for acts or omissions that occurred prior to the Spin-off. Certain specific provisions govern intellectual property related claims under which, generally, EchoStar will only be liable for its acts or omissions following the Spin-off and DISH Network will indemnify EchoStar for any liabilities or damages resulting from intellectual property claims relating to the period prior to the Spin-off, as well as DISH Network’s acts or omissions following the Spin-off. On February 28, 2017, DISH Network and EchoStar and certain of their respective subsidiaries completed the transactions contemplated by the Share Exchange Agreement (the “Share Exchange Agreement”) that was previously entered into on January 31, 2017 (the “Share Exchange”), pursuant to which certain assets that were transferred to EchoStar in the Spin-off were transferred back to DISH Network. On September 10, 2019, DISH Network and EchoStar and certain of their respective subsidiaries completed the transactions contemplated by the Master Transaction Agreement (the “Master Transaction Agreement”) that was previously entered into on May 19, 2019, pursuant to which certain assets that were transferred to EchoStar in the Spin-off were transferred back to DISH Network. The Share Exchange Agreement and the Master Transaction Agreement contain additional indemnification provisions between DISH Network and EchoStar for certain liabilities and legal proceedings.

Litigation

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

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

BE Labs, Inc.

On May 5, 2022, BE Labs, Inc. (“BE Labs”) filed a complaint against our wholly-owned subsidiary, DISH Network L.L.C., in the United States District Court for the Western District of Texas. The complaint alleges infringement of United States Patent Nos. 7,827,581 (the “581 patent”) and 9,344,183 (the “183 patent”), each entitled “Wireless multimedia system.” BE Labs alleges that the Alcatel Linkzone 2 mobile hotspot, sold by Boost Mobile, infringes the asserted patents. On June 28, 2022, BE Labs voluntarily dismissed its complaint. This matter is now concluded.

ClearPlay, Inc.

On March 13, 2014, ClearPlay, Inc. (“ClearPlay”) filed a complaint against DISH Network, our wholly-owned subsidiary DISH Network L.L.C., EchoStar, and its then wholly-owned subsidiary EchoStar Technologies L.L.C., in the United States District Court for the District of Utah. The complaint alleges willful infringement of United States Patent Nos. 6,898,799 (the “799 patent”), entitled “Multimedia Content Navigation and Playback”; 7,526,784 (the “784 patent”), entitled “Delivery of Navigation Data for Playback of Audio and Video Content”; 7,543,318 (the “318 patent”), entitled “Delivery of Navigation Data for Playback of Audio and Video Content”; 7,577,970 (the “970 patent”), entitled “Multimedia Content Navigation and Playback”; and 8,117,282 (the “282 patent”), entitled “Media Player Configured to Receive Playback Filters From Alternative Storage Mediums.” ClearPlay alleges that the AutoHop^™ feature of our Hopper® set-top box infringes the asserted patents. On February 11, 2015, the case was stayed pending various third-party challenges before the United States Patent and Trademark Office regarding the validity of certain of the patents asserted in the action.

In those third-party challenges, the United States Patent and Trademark Office found that all claims of the 282 patent are unpatentable, and that certain claims of the 784 patent and 318 patent are unpatentable. ClearPlay appealed as to the 784 patent and the 318 patent, and on August 23, 2016, the United States Court of Appeals for the Federal Circuit affirmed the findings of the United States Patent and Trademark Office. On October 31, 2016, the stay was lifted.

On October 16, October 21, November 2, 2020 and November 9, 2020, DISH Network L.L.C. filed petitions with the United States Patent and Trademark Office requesting ex parte reexamination of the validity of the asserted claims of, respectively, the 784 patent, the 799 patent, the 318 patent and the 970 patent; and on November 2, November 20, December 14 and December 15, 2020, the United States Patent and Trademark Office granted each request for reexamination. On May 7, 2021, May 25, 2021, June 25, 2021 and July 7, 2021, the United States Patent and Trademark Office issued Ex Parte Reexamination Certificates confirming the patentability of the challenged claims of, respectively, the 799 patent, the 784 patent, the 318 patent and the 970 patent. In October and November 2021, DISH Network L.L.C. filed petitions with the United States Patent and Trademark Office requesting ex parte reexamination of the validity of certain asserted claims of the 784 patent, the 799 patent and the 970 patent. In November and December, 2021, the United States Patent and Trademark Office granted review of the challenged claims of the 799 patent and the 970 patent, but denied review of the challenged claims of the 784 patent. In December 2021, DISH Network L.L.C. petitioned for review of the denial as to the 784 patent. On January 24, 2022, an examiner of the United States Patent and Trademark Office affirmed the challenged claims of the 799 patent, and on September 2, 2022, an examiner of the United States Patent and Trademark Office preliminarily rejected the claims of the 970 patent. Trial has been scheduled for February 27, 2023. In an updated report, ClearPlay’s damages expert now contends that ClearPlay is entitled to $885 million in damages.

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

Contemporary Display LLC

On June 4, 2018, Contemporary Display LLC (“Contemporary”) filed a complaint against DISH Network and our wholly-owned subsidiary DISH Network L.L.C. in the United States District Court for the Western District of Texas. The complaint alleges infringement of United States Patent No. 6,028,643 (the “643 patent”), entitled “Multiple-Screen Video Adapter with Television Tuner”; United States Patent No. 6,429,903 (the “903 patent”), entitled “Video Adapter for Supporting at Least One Television Monitor”; United States Patent No. 6,492,997 (the “997 patent”), entitled “Method and System for Providing Selectable Programming in a Multi-Screen Mode”; United States Patent No. 7,500,202 (the “202 patent”), entitled “Remote Control for Navigating Through Content in an Organized and Categorized Fashion”; and United States Patent No. 7,809,842 (the “842 patent”), entitled “Transferring Sessions Between Devices.” The 643 patent and the 903 patent are directed to video adapters for use with multiple displays. The 997 patent is directed to a system for presenting multiple video programs on a display device simultaneously. The 202 patent is directed to a remote control for interacting with a set-top box having programmable features and “operational controls” on at least three sides of the remote control. The 842 patent is directed to a system for managing online communication sessions between multiple devices. Contemporary is an entity that seeks to license a patent portfolio without itself practicing any of the claims recited therein.

In a First Amended Complaint filed on August 6, 2018, Contemporary added our wholly-owned subsidiary DISH Network L.L.C. as a defendant. In a Second Amended Complaint filed on October 9, 2018, Contemporary named only our wholly-owned subsidiary DISH Network L.L.C. as a defendant and dropped certain indirect infringement allegations. On June 10, 2019, DISH Network L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of the asserted claims of the 842 patent, the 903 patent, the 643 patent and the 997 patent. On December 13, 2019 and January 7, 2020, the United States Patent and Trademark Office agreed to institute proceedings on each of our petitions. Following Contemporary’s decision not to file Patent Owner Responses to DISH Network L.L.C.’s petitions on the 842 patent and the 903 patent, on April 24, 2020, the United States Patent and Trademark Office entered judgments granting those petitions and canceling the challenged claims of those patents. On November 25, 2020 and December 18, 2020, respectively, the United States Patent and Trademark Office issued final written decisions invalidating all challenged claims of, respectively, the 643 patent and the 997 patent. On January 31, 2020, pursuant to the parties’ joint motion, the Court dismissed all claims arising from the 202 patent.

On February 12, 2021, Contemporary Display noticed an appeal to the United States Court of Appeals for the Federal Circuit challenging the final written decision as to the 997 patent, and the Court of Appeals heard oral argument on April 7, 2022 and summarily affirmed our victory on April 11, 2022. On April 21, 2022, Contemporary Display stipulated to the dismissal with prejudice of its case. This matter is now concluded.

Customedia Technologies, L.L.C.

On February 10, 2016, Customedia Technologies, L.L.C. (“Customedia”) filed a complaint against DISH Network and our wholly-owned subsidiary DISH Network L.L.C. in the United States District Court for the Eastern District of Texas. The complaint alleges infringement of four patents: United States Patent No. 8,719,090 (the “090 patent”); United States Patent No. 9,053,494 (the “494 patent”); United States Patent No. 7,840,437 (the “437 patent”); and United States Patent No. 8,955,029 (the “029 patent”). Each patent is entitled “System for Data Management And On-Demand Rental And Purchase Of Digital Data Products.” Customedia alleges infringement in connection with our addressable advertising services, our DISH Anywhere feature, and our Pay-Per-View and video-on-demand offerings. Customedia is an entity that seeks to license a patent portfolio without itself practicing any of the claims recited therein.

In December 2016 and January 2017, DISH Network L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of the asserted claims of each of the asserted patents. On June 12, 2017, the United States Patent and Trademark Office agreed to institute proceedings on our petitions challenging the 090 patent and the 437 patent; on July 18, 2017, it agreed to institute proceedings on our petitions challenging the 029 patent; and on July 28, 2017, it agreed to institute proceedings on our petitions challenging the 494 patent. These instituted proceedings cover all asserted claims of each of the asserted patents.

Pursuant to an agreement between the parties, on December 20, 2017, DISH Network L.L.C. dismissed its petitions challenging the 029 patent in the United States Patent and Trademark Office, and on January 9, 2018, the parties dismissed their claims, counterclaims and defenses as to that patent in the litigation. On March 5, 2018, the United States Patent and Trademark Office conducted a trial on the remaining petitions. On June 11, 2018, the United States Patent and Trademark Office issued final written decisions on DISH Network L.L.C.’s petitions challenging the 090 patent and it invalidated all of the asserted claims. On July 25, 2018, the United States Patent and Trademark Office issued final written decisions on DISH Network L.L.C.’s petitions challenging the 437 patent and the 494 patent and it invalidated all of the asserted claims. Customedia appealed its losses. The Court of Appeals for the Federal Circuit heard oral argument on November 6, 2019 on the appeal involving the 437 patent, and summarily affirmed the patent’s invalidity on November 8, 2019. On January 7, 2020, Customedia petitioned the Court of Appeals for rehearing or rehearing en banc, raising issues about the constitutionality of the appointment of the administrative patent judges that heard the petition before the United States Patent and Trademark Office, but the Court of Appeals denied rehearing on March 5, 2020. On July 31, 2020, Customedia filed a petition with the United States Supreme Court asking it to hear a further appeal, but its petition was denied on October 13, 2020. On November 6, 2020, it filed a petition for rehearing on the United States Supreme Court’s decision not to hear a further appeal, but on November 17, 2020, the Supreme Court rejected that petition.

The Court of Appeals heard oral argument on the appeal involving the 090 patent and the 494 patent on December 3, 2019, and affirmed those patents’ invalidity on March 6, 2020. On May 5, 2020, Customedia filed petitions in the Federal Circuit for rehearing and rehearing en banc, but those petitions were denied on June 9, 2020. On November 6, 2020, Customedia served a petition to the United States Supreme Court asking it to hear a further appeal.

On June 16, 2021, the United States Patent and Trademark Office issued a certificate cancelling the challenged claims of the 437 patent and, on July 9, 2021, it issued certificates cancelling the challenged claims of the 090 and 494 patents. Customedia thereafter petitioned the United States Patent and Trademark Office to withdraw its cancellation certificates. On November 22, 2021, the United States Patent and Trademark Office denied Customedia’s petition as to the 437 patent, and on June 14, 2022, it denied Customedia’s petitions as to the 090 patent and the 494 patent. Accordingly, on August 10, 2022, the District Court granted DISH Network L.L.C.’s Motion to Dismiss with prejudice, and entered final judgment in its favor. DISH Network L.L.C. has moved to have the case declared “exceptional” and to recover a portion of its attorneys’ fees, but the risk of liability from this matter is now concluded.

Digital Broadcasting Solutions, LLC

On August 29, 2022, Digital Broadcasting Solutions, LLC filed a complaint against our wholly-owned subsidiaries DISH Network L.L.C. and DISH Technologies L.L.C. in the United States District Court for the Eastern District of Texas. The complaint alleges infringement of U.S. Patent No. 8,929,710 (the “710 patent”) and U.S. Patent No. 9,538,122 (the “122 patent”), each entitled “System and method for time shifting at least a portion of a video program.” Generally, the plaintiff contends that the AutoHop feature of our Hopper set-top boxes infringes the asserted patents.

Entropic Communications LLC

On March 9, 2022, Entropic Communications, LLC (“Entropic”) filed a complaint against DISH Network and our wholly-owned subsidiaries DISH Network L.L.C. and Dish Network Service L.L.C. in the United States District Court for the Eastern District of Texas. The complaint alleges infringement of U.S. Patent No. 7,130,576 (the “576 patent”), entitled “Signal Selector and Combiner for Broadband Content Distribution”; U.S. Patent No. 7,542,715 (the “715 Patent”), entitled “Signal Selector and Combiner for Broadband Content Distribution”; and U.S. Patent No. 8,792,008 (the “008 Patent”), entitled “Method and Apparatus for Spectrum Monitoring.” On March 30, 2022, Entropic filed an amended complaint alleging infringement of the same patents. Generally, the plaintiff accuses satellite antennas, low-noise block converters, signal selector and combiners, and set-top boxes and the manner in which they process signals for satellite television customers of infringing the asserted patents. On October 24, 2022, this case was ordered to be transferred to the United States District Court for the Central District of California. A companion case against DirecTV was also ordered transferred to the United States District Court for the Central District of California.

Jones 401(k) Litigation

On December 20, 2021, four former employees filed a class action complaint in the United States District Court for the District of Colorado against DISH Network, DISH Network’s Board of Directors, and DISH Network’s Retirement Plan Committee alleging fiduciary breaches arising from the management of our 401(k) Plan. The putative class, comprised of all participants in the Plan on or after January 20, 2016, alleges that the Plan had excessive recordkeeping and administrative expenses and that it maintained underperforming funds.

DISH Network intends to vigorously defend this case. DISH Network cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages.

Realtime Data LLC and Realtime Adaptive Streaming LLC

On June 6, 2017, Realtime Data LLC d/b/a IXO (“Realtime”) filed an amended complaint in the United States District Court for the Eastern District of Texas (the “Original Texas Action”) against DISH Network; our wholly-owned subsidiaries DISH Network L.L.C., DISH Technologies L.L.C. (then known as EchoStar Technologies L.L.C.), Sling TV L.L.C. and Sling Media L.L.C.; EchoStar, and EchoStar’s wholly-owned subsidiary Hughes Network Systems, L.L.C. (“HNS”); and Arris Group, Inc. Realtime’s initial complaint in the Original Texas Action, filed on February 14, 2017, had named only EchoStar and HNS as defendants. The amended complaint in the Original Texas Action alleges infringement of United States Patent No. 8,717,204 (the “204 patent”), entitled “Methods for encoding and decoding data”; United States Patent No. 9,054,728 (the “728 patent”), entitled “Data compression systems and methods”; United States Patent No. 7,358,867 (the “867 patent”), entitled “Content independent data compression method and system”; United States Patent No. 8,502,707 (the “707 patent”), entitled “Data compression systems and methods”; United States Patent No. 8,275,897 (the “897 patent”), entitled “System and methods for accelerated data storage and retrieval”; United States Patent No. 8,867,610 (the “610 patent”), entitled “System and methods for video and audio data distribution”; United States Patent No. 8,934,535 (the “535 patent”), entitled “Systems and methods for video and audio data storage and distribution”; and United States Patent No. 8,553,759 (the “759 patent”), entitled “Bandwidth sensitive data compression and decompression.”

Realtime alleges that DISH Network, Sling TV L.L.C., Sling Media L.L.C. and Arris Group, Inc. streaming video products and services compliant with various versions of the H.264 video compression standard infringe the 897 patent, the 610 patent and the 535 patent, and that the data compression system in Hughes’ products and services infringe the 204 patent, the 728 patent, the 867 patent, the 707 patent and the 759 patent.

On July 19, 2017, the Court severed Realtime’s claims against DISH Network, DISH Network L.L.C., Sling TV L.L.C., Sling Media L.L.C. and Arris Group, Inc. (alleging infringement of the 897 patent, the 610 patent and the 535 patent) from the Original Texas Action into a separate action in the United States District Court for the Eastern District of Texas (the “Second Texas Action”). On August 31, 2017, Realtime dismissed the claims against DISH Network, Sling TV L.L.C., Sling Media Inc., and Sling Media L.L.C. from the Second Texas Action and refiled these claims (alleging infringement of the 897 patent, the 610 patent and the 535 patent) against Sling TV L.L.C., Sling Media Inc., and Sling Media L.L.C. in a new action in the United States District Court for the District of Colorado (the “Colorado Action”). Also on August 31, 2017, Realtime dismissed DISH Technologies L.L.C. from the Original Texas Action, and on September 12, 2017, added it as a defendant in an amended complaint in the Second Texas Action. On November 6, 2017, Realtime filed a joint motion to dismiss the Second Texas Action without prejudice, which the Court entered on November 8, 2017.

On October 10, 2017, Realtime Adaptive Streaming LLC (“Realtime Adaptive Streaming”) filed suit against our wholly-owned subsidiaries DISH Network L.L.C. and DISH Technologies L.L.C., as well as Arris Group, Inc., in a new action in the United States District Court for the Eastern District of Texas (the “Third Texas Action”), alleging infringement of the 610 patent and the 535 patent. Also on October 10, 2017, an amended complaint was filed in the Colorado Action, substituting Realtime Adaptive Streaming as the plaintiff instead of Realtime, and alleging infringement of only the 610 patent and the 535 patent, but not the 897 patent. On November 6, 2017, Realtime Adaptive Streaming filed a joint motion to dismiss the Third Texas Action without prejudice, which the court entered on November 8, 2017. Also on November 6, 2017, Realtime Adaptive Streaming filed a second amended complaint in the Colorado Action, adding our wholly-owned subsidiaries DISH Network L.L.C. and DISH Technologies L.L.C., as well as Arris Group, Inc., as defendants.

As a result, neither DISH Network nor any of its subsidiaries is a defendant in the Original Texas Action; the Court has dismissed without prejudice the Second Texas Action and the Third Texas Action; and our wholly-owned subsidiaries DISH Network L.L.C., DISH Technologies L.L.C., Sling TV L.L.C. and Sling Media L.L.C. as well as Arris Group, Inc., are defendants in the Colorado Action, which now has Realtime Adaptive Streaming as the named plaintiff. Following a settlement with the plaintiff, Arris Group, Inc. was dismissed from the action on March 10, 2021.

On July 3, 2018, Sling TV L.L.C., Sling Media L.L.C., DISH Network L.L.C., and DISH Technologies L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of each of the asserted patents. On January 31, 2019, the United States Patent and Trademark Office agreed to institute proceedings on our petitions, and it held trial on the petitions on December 5, 2019. On January 17, 2020, the United States Patent and Trademark Office terminated the petitions as time-barred, but issued a final written decision invalidating the 535 patent to third parties that had timely joined in our petition (and, on January 10, 2020, issued a final written decision invalidating the 535 patent in connection with a third party’s independent petition). On March 16, 2020, Sling TV L.L.C., Sling Media L.L.C., DISH Network L.L.C., and DISH Technologies L.L.C. filed a notice of appeal from the terminated petitions to the United States Court of Appeals for the Federal Circuit. On June 29, 2020, the United States Patent and Trademark Office filed a notice of intervention in the appeal. On March 16, 2021, the Court of Appeals dismissed the appeal for lack of jurisdiction. On April 29, 2021, Sling TV L.L.C., Sling Media L.L.C., DISH Network L.L.C., and DISH Technologies L.L.C. filed a petition for rehearing, which was denied on June 28, 2021. On January 12, 2021, Realtime Adaptive Streaming filed a notice of dismissal of its claims on the 535 patent.

On July 30, 2021, the District Court granted summary judgment in favor of DISH Network L.L.C., DISH Technologies L.L.C., Sling TV L.L.C. and Sling Media L.L.C., holding that the remaining asserted patent, the 610 patent, is invalid because it claims patent-ineligible abstract subject matter. Realtime Adaptive Streaming has filed a notice of appeal from that ruling to the United States Court of Appeals for the Federal Circuit, and that appeal was fully briefed as of October 21, 2022. On January 21, 2022, the District Court granted the motion by DISH Network L.L.C., DISH Technologies L.L.C., Sling TV L.L.C. and Sling Media L.L.C. to have the case declared “exceptional,” and on September 20, 2022, awarded them $3.9 million in attorneys’ fees. On October 7, 2022, Realtime Adaptive Streaming filed a notice of appeal to the United States Court of Appeals for the Federal Circuit from the exceptionality and fee award orders. Independently, on September 21, 2021, in connection with an ex parte reexamination of the validity of the 610 patent, an examiner at the United States Patent and Trademark Office issued a final office action rejecting each asserted claim of the 610 patent. On February 15, 2022, Realtime Adaptive Streaming filed a notice of appeal from that final office action to the Patent Trial and Appeal Board.

SafeCast Limited

On June 27, 2022, SafeCast Limited filed a complaint against DISH Network in the United States District Court for the Western District of Texas. The complaint alleges that DISH Network infringes U.S. Patent No. 9,392,302, entitled “System for providing improved facilities in time-shifted broadcasts.” On the same day, it brought complaints in the same court asserting infringement of the same patent against AT&T, Google, HBO, NBCUniversal, Paramount and Verizon. On September 13, 2022, DISH Network and SafeCast Limited filed a joint motion to have the case transferred to the United States District Court for the District of Colorado.

DISH Network intends to vigorously defend this case. In the event that a court ultimately determines that we infringe the asserted patent, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could require us to materially modify certain features that we currently offer to consumers. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages. The plaintiff is an entity that seeks to license a patent portfolio without itself practicing any of the claims recited therein.

Scenic Licensing LLC

On October 27, 2021, Scenic Licensing LLC filed a complaint against our wholly-owned subsidiary Sling Media L.L.C. in the United States District Court for the District of Delaware. The complaint alleges that the Sling Studio product infringes U.S. Patent No. 8,677,420 (the “420 patent”), entitled “Personal monitoring and information apparatus.” On February 28, 2022, Scenic Licensing LLC filed an amended complaint making the same primary allegation. Rather than responding to Sling Media L.L.C.’s motion to dismiss the amended complaint, which asserted that the 420 patent claims non-patentable subject matter, on April 21, 2022, Scenic Licensing LLC dismissed the case. This matter is now concluded.

Sound View Innovations, LLC

On December 30, 2019, Sound View Innovations, LLC filed one complaint against our wholly-owned subsidiaries DISH Network L.L.C. and DISH Technologies L.L.C. and a second complaint against our wholly-owned subsidiary Sling TV L.L.C. in the United States District Court for the District of Colorado. The complaint against DISH Network L.L.C. and DISH Technologies L.L.C. alleges infringement of United States Patent No 6,502,133 (the “133 patent”), entitled “Real-Time Event Processing System with Analysis Engine Using Recovery Information” and both complaints allege infringement of United States Patent No. 6,708,213 (the “213 patent), entitled “Method for Streaming Multimedia Information Over Public Networks”; United States Patent No. 6,757,796 (the “796 patent”), entitled “Method and System for Caching Streaming Live Broadcasts transmitted Over a Network”; and United States Patent No. 6,725,456 (the “456 patent”), entitled “Methods and Apparatus for Ensuring Quality of Service in an Operating System.” All but the 133 patent are also asserted in the complaint against Sling TV L.L.C.

On May 21, 2020, June 3, 2020, June 5, 2020 and July 10, 2020, DISH Network L.L.C., DISH Technologies L.L.C. and Sling TV L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of, respectively, the 213 patent, the 133 patent, the 456 patent and the 796 patent. On November 25, 2020, the United States Patent and Trademark Office declined to review the validity of the 213 patent, and on September 29, 2021, denied a request for rehearing of that decision. On January 19, 2021, the United States Patent and Trademark Office agreed to institute proceedings on the 456 patent but declined to review the 133 patent. On February 24, 2021, the United States Patent and Trademark Office agreed to institute proceedings on the 796 patent. On January 18, 2022, the United States Patent and Trademark Office issued a final written decision holding that the challenged claim of the 456 patent is patentable, and on February 8, 2022, it issued a final written decision holding that the challenged claims of the 796 patent are patentable. On March 22, 2022, DISH Network L.L.C., DISH Technologies L.L.C. and Sling TV L.L.C. filed a notice of appeal to the United States Court of Appeals for the Federal Circuit from the adverse final written decision regarding the 456 patent, and on April 8, 2022, they filed a notice of appeal to the same court from the adverse final written decision regarding the 796 patent. On April 20, 2022, DISH Network L.L.C., DISH Technologies L.L.C. and Sling TV L.L.C. filed a petition with the United States Patent and Trademark Office requesting ex-parte reexamination of the validity of one of the asserted claims of the 213 patent.

We intend to vigorously defend these cases. In the event that a court ultimately determines that we infringe the asserted patents, we may be subject to substantial damages, which may include treble damages, and/or an injunction that could require us to materially modify certain features that we currently offer to consumers. We cannot predict with any degree of certainty the outcome of the suit or determine the extent of any potential liability or damages. The plaintiff is an entity that seeks to license a patent portfolio without itself practicing any of the claims recited therein.

Telemarketing Shareholder Derivative Litigation

On October 19, 2017, Plumbers Local Union No. 519 Pension Trust Fund (“Plumbers Local 519”), a purported shareholder of DISH Network, filed a putative shareholder derivative action in the District Court for Clark County, Nevada alleging, among other things, breach of fiduciary duty claims against the following current and former members of DISH Network’s Board of Directors: Charles W. Ergen; James DeFranco; Cantey M. Ergen; Steven R. Goodbarn; David K. Moskowitz; Tom A. Ortolf; Carl E. Vogel; George R. Brokaw; and Gary S. Howard (collectively, the “Director Defendants”). In its complaint, Plumbers Local 519 contends that, by virtue of their alleged failure to appropriately ensure DISH Network’s compliance with telemarketing laws, the Director Defendants exposed DISH Network to liability for telemarketing violations, including those in the Krakauer Action. It also contends that the Director Defendants caused DISH Network to pay improper compensation and benefits to themselves and others who allegedly breached their fiduciary duties to DISH Network. Plumbers Local 519 alleges causes of action for breach of fiduciary duties of loyalty and good faith, gross mismanagement, abuse of control, corporate waste and unjust enrichment. Plumbers Local 519 is seeking an unspecified amount of damages.

On November 13, 2017, City of Sterling Heights Police and Fire Retirement System (“Sterling Heights”), a purported shareholder of DISH Network, filed a putative shareholder derivative action in the District Court for Clark County, Nevada. Sterling Heights makes substantially the same allegations as Plumbers Union 519, and alleges causes of action against the Director Defendants for breach of fiduciary duty, waste of corporate assets and unjust enrichment. Sterling Heights is seeking an unspecified amount of damages. Pursuant to a stipulation of the parties, on January 4, 2018, the District Court agreed to consolidate the Sterling Heights action with the Plumbers Local 519 action, and on January 12, 2018, the derivative plaintiffs filed an amended consolidated complaint that largely duplicates the original Plumbers Local 519 complaint. DISH Network’s Board of Directors has established a Special Litigation Committee to review the factual allegations and legal claims in this action. On May 15, 2018, the District Court granted the Special Litigation Committee’s motion to stay the case pending its investigation. The Special Litigation Committee’s report was filed on November 27, 2018, and recommended that the Company not pursue the claims asserted by the derivative plaintiffs. On December 20, 2018, the Special Litigation Committee filed a motion seeking deferral to its determination that the claims should be dismissed. Following a two-day evidentiary hearing on July 6-7, 2020, on July 17, 2020, the District Court entered an order granting the Special Litigation Committee’s motion and, thereafter, entered judgment in favor of the DISH Director Defendants. On August 25, 2020, the derivative plaintiffs filed a notice of appeal to the Nevada Supreme Court and, on August 4, 2022, that Court unanimously affirmed the District Court’s judgment in favor of the Director Defendants. This matter is now concluded.

TQ Delta, LLC

On July 17, 2015, TQ Delta, LLC (“TQ Delta”) filed a complaint against us, DISH Network and our wholly-owned subsidiary DISH Network L.L.C. in the United States District Court for the District of Delaware. The Complaint alleges infringement of United States Patent No. 6,961,369 (the “369 patent”), which is entitled “System and Method for Scrambling the Phase of the Carriers in a Multicarrier Communications System”; United States Patent No. 8,718,158 (the “158 patent”), which is entitled “System and Method for Scrambling the Phase of the Carriers in a Multicarrier Communications System”; United States Patent No. 9,014,243 (the “243 patent”), which is entitled “System and Method for Scrambling Using a Bit Scrambler and a Phase Scrambler”; United States Patent No. 7,835,430 (the “430 patent”), which is entitled “Multicarrier Modulation Messaging for Frequency Domain Received Idle Channel Noise Information”; United States Patent No. 8,238,412 (the “412 patent”), which is entitled “Multicarrier Modulation Messaging for Power Level per Subchannel Information”; United States Patent No. 8,432,956 (the “956 patent”), which is entitled “Multicarrier Modulation Messaging for Power Level per Subchannel Information”; and United States Patent No. 8,611,404 (the “404 patent”), which is entitled “Multicarrier Transmission System with Low Power Sleep Mode and Rapid-On Capability.”

On September 9, 2015, TQ Delta filed a first amended complaint that added allegations of infringement of United States Patent No. 9,094,268 (the “268 patent”), which is entitled “Multicarrier Transmission System With Low Power Sleep Mode and Rapid-On Capability.” On May 16, 2016, TQ Delta filed a second amended complaint that added EchoStar Corporation and its then wholly-owned subsidiary EchoStar Technologies L.L.C. as defendants. TQ Delta alleges that our satellite TV service, Internet service, set-top boxes, gateways, routers, modems, adapters and networks that operate in accordance with one or more Multimedia over Coax Alliance Standards infringe the asserted patents. TQ Delta has filed actions in the same court alleging infringement of the same patents against Comcast Corp., Cox Communications, Inc., DirecTV, Time Warner Cable Inc. and Verizon Communications, Inc. TQ Delta is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein.

On July 14, 2016, TQ Delta stipulated to dismiss with prejudice all claims related to the 369 patent and the 956 patent. On July 20, 2016, we filed petitions with the United States Patent and Trademark Office challenging the validity of all of the patent claims of the 404 patent and the 268 patent that have been asserted against us. Third parties filed petitions with the United States Patent and Trademark Office challenging the validity of all of the patent claims that have been asserted against us in the action. On November 4, 2016, the United States Patent and Trademark Office agreed to institute proceedings on the third-party petitions related to the 158 patent, the 243 patent, the 412 patent and the 430 patent.

On December 20, 2016, pursuant to a stipulation of the parties, the Court stayed the case until the resolution of all petitions to the United States Patent and Trademark Office challenging the validity of all of the patent claims at issue. On January 19, 2017, the United States Patent and Trademark Office granted our motions to join the instituted petitions on the 430 and 158 patents.

On February 9, 2017, the United States Patent and Trademark Office agreed to institute proceedings on our petition related to the 404 patent, and on February 13, 2017, the United States Patent and Trademark Office agreed to institute proceedings on our petition related to the 268 patent. On February 27, 2017, the United States Patent and Trademark Office granted our motions to join the instituted petitions on the 243 and 412 patents. On October 26, 2017, the United States Patent and Trademark Office issued final written decisions on the petitions challenging the 158 patent, the 243 patent, the 412 patent and the 430 patent, and it invalidated all of the asserted claims of those patents. On February 7, 2018, the United States Patent and Trademark Office issued final written decisions on the petitions challenging the 404 patent, and it invalidated all of the asserted claims of that patent on the basis of our petition. On February 10, 2018, the United States Patent and Trademark Office issued a final written decision on our petition challenging the 268 patent, and it invalidated all of the asserted claims.

On March 12, 2018, the United States Patent and Trademark Office issued a final written decision on a third-party petition challenging the 268 patent, and it invalidated all of the asserted claims. All asserted claims have now been invalidated by the United States Patent and Trademark Office. TQ Delta filed notices of appeal from the final written decisions adverse to it. On May 9, 2019, the United States Court of Appeals for the Federal Circuit affirmed the invalidity of the 430 patent and the 412 patent. On July 10, 2019, the United States Court of Appeals for the Federal Circuit affirmed the invalidity of the asserted claims of the 404 patent. On July 15, 2019, the United States Court of Appeals for the Federal Circuit affirmed the invalidity of the asserted claims of the 268 patent. On November 22, 2019, the United States Court of Appeals for the Federal Circuit reversed the invalidity finding on the 243 patent and the 158 patent, and then, on March 29, 2020, denied a petition for panel rehearing as to those findings. On April 13, 2021, the Court lifted the stay, and the case is proceeding on the 243 patent and the 158 patent. On April 23 and April 26, 2021, the United States Patent and Trademark Office issued orders granting requests for ex parte reexamination of, respectively, the 243 patent and the 158 patent. TQ Delta’s damages expert contends that TQ Delta is entitled to $189 million in damages.

Uniloc 2017 LLC

On January 31, 2019, Uniloc 2017 LLC (“Uniloc”) filed a complaint against our wholly-owned subsidiary Sling TV L.L.C. in the United States District Court for the District of Colorado. The Complaint alleges infringement of United States Patent No. 6,519,005 (the “005 patent”), which is entitled “Method of Concurrent Multiple-Mode Motion Estimation for Digital Video”; United States Patent No. 6,895,118 (the “118 patent”), which is entitled “Method of Coding Digital Image Based on Error Concealment”; United States Patent No. 9,721,273 (the “273 patent”), which is entitled “System and Method for Aggregating and Providing Audio and Visual Presentations Via a Computer Network”); and United States Patent No. 8,407,609 (the “609 patent”), which is entitled “System and Method for Providing and Tracking the Provision of Audio and Visual Presentations Via a Computer Network.” Uniloc is an entity that seeks to license an acquired patent portfolio without itself practicing any of the claims recited therein.

On June 25, 2019, Sling TV L.L.C. filed a petition with the United States Patent and Trademark Office challenging the validity of all of the asserted claims of the 005 patent. On July 19, 2019 and July 22, 2019, respectively, Sling TV L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of all asserted claims of the 273 patent and the 609 patent. On August 12, 2019, Sling TV L.L.C. filed a petition with the United States Patent and Trademark Office challenging the validity of all of the asserted claims of the 118 patent. On October 18, 2019, pursuant to a stipulation of the parties, the Court entered a stay of the trial proceedings.

On January 9, 2020, the United States Patent and Trademark Office agreed to institute proceedings on the petition challenging the 005 patent. On January 15, 2020, the United States Patent and Trademark Office agreed to institute proceedings on the petition challenging the 273 patent. On February 4, 2020, the United States Patent and Trademark Office agreed to institute proceedings on the petition challenging the 609 patent. On February 25, 2020, the United States Patent and Trademark Office declined to institute proceedings on the petition challenging the 118 patent.

On December 28, 2020, the United States Patent and Trademark Office issued a final written decision upholding the validity of the challenged claims of the 273 patent. Sling TV L.L.C. appealed that decision to the United States Court of Appeals for the Federal Circuit, and on February 2, 2022, the Federal Circuit vacated the final written decision and remanded to the United States Patent and Trademark Office to reconsider its ruling. On remand, on September 7, 2022, the United States Patent and Trademark Office issued a revised final written decision finding all challenged claims of the 273 patent invalid. On November 9, 2022, Uniloc filed a notice of appeal of that revised final written decision. On January 5, 2021, the United States Patent and Trademark Office issued a final written decision invalidating all challenged claims of the 005 patent. On January 19, 2021, the United States Patent and Trademark Office issued a final written decision invalidating all challenged claims of the 609 patent (and a second final written decision invalidating all challenged claims of the 609 patent based on a third party’s petition).

Vermont National Telephone Company

On September 23, 2016, the United States District Court for the District of Columbia unsealed a qui tam complaint that, on May 13, 2015, Vermont National Telephone Company (“Vermont National”) filed against DISH Network; DISH Network’s wholly-owned subsidiaries, American AWS-3 Wireless I L.L.C., American II, American III, and DISH Wireless Holding L.L.C.; Charles W. Ergen (our Chairman) and Cantey M. Ergen (a member of DISH Network’s board of directors); Northstar Wireless; Northstar Spectrum; Northstar Manager, LLC; SNR Wireless; SNR HoldCo; SNR Wireless Management, LLC; and certain other parties. The complaint alleges violations of the federal civil False Claims Act (the “FCA”) based on, among other things, allegations that Northstar Wireless and SNR Wireless falsely claimed bidding credits of 25% in the AWS-3 Auction when they were allegedly under the de facto control of DISH Network and, therefore, were not entitled to the bidding credits as designated entities under applicable FCC rules. Vermont National participated in the AWS-3 Auction through its wholly-owned subsidiary, VTel Wireless. The complaint was unsealed after the United States Department of Justice notified the District Court that it had declined to intervene in the action. Vermont National seeks to recover on behalf of the United States government approximately $10 billion, which reflects the $3.3 billion in bidding credits that Northstar Wireless and SNR Wireless claimed in the AWS-3 Auction, trebled under the FCA. Vermont National also seeks civil penalties of not less than $5,500 and not more than $11,000 for each violation of the FCA. On March 2, 2017, the United States District Court for the District of Columbia entered a stay of the litigation until such time as the United States Court of Appeals for the District of Columbia (the “D.C. Circuit”) issued its opinion in SNR Wireless LicenseCo, LLC, et al. v. F.C.C. The D.C. Circuit issued its opinion on August 29, 2017 and remanded the matter to the FCC for further proceedings. See Note 10 “Commitments and Contingencies – Commitments – DISH Network Non-Controlling Investments in the Northstar Entities and the SNR Entities Related to AWS-3 Wireless Spectrum Licenses” in the Notes to DISH Network’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2022 for further information.

Thereafter, the District Court maintained the stay until October 26, 2018. On February 11, 2019, the District Court granted Vermont National’s unopposed motion for leave to file an amended complaint. On March 28, 2019, the defendants filed a motion to dismiss Vermont National’s amended complaint, and on March 23, 2021, the District Court granted the motion to dismiss. On April 21, 2021, Vermont National filed a notice of appeal to the United States Court of Appeals for the DC Circuit and, on May 17, 2022, that court reversed the District Court’s dismissal of the complaint. On June 16, 2022, the Defendants-Appellees filed a petition for rehearing or rehearing en banc, but on August 17, 2022, that petition was denied.

DISH Network intends to vigorously defend this case. DISH Network cannot predict with any degree of certainty the outcome of this proceeding or determine the extent of any potential liability or damages.

Waste Disposal Inquiry

The California Attorney General and the Alameda County (California) District Attorney have investigated whether certain of our former waste disposal policies, procedures and practices violated the California Business and Professions Code and the California Health and Safety Code. On March 8, 2022, we entered into a settlement with those entities under which DISH Network will pay certain civil penalties and other expenses, and will be subject to an injunction imposing certain waste management requirements for the next five years. On March 25, 2022, the Alameda County Superior Court entered the parties’ stipulated judgment. This outcome will not have a material effect on our results of operations, financial condition or cash flows. This matter is now concluded.

Other

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

Financial Information for Subsidiary Guarantors

9 Months Ended

Sep. 30, 2022

Financial Information for Subsidiary Guarantors

Financial Information for Subsidiary Guarantors

10.

Financial Information for Subsidiary Guarantors

Our registered senior notes are fully and unconditionally guaranteed, jointly and severally on a senior unsecured basis by certain of our wholly-owned subsidiaries (the “Guarantors”).

Our 7 3/8% Senior Notes due 2028 and 5 1/8% Senior Notes due 2029 are guaranteed by our current principal operating subsidiaries. Our 5% Senior Notes due 2023, 5 7/8% Senior Notes due 2024 and 7 3/4% Senior Notes due 2026 are guaranteed by our current principal operating subsidiaries other than Sling TV Holding L.L.C. (“Sling TV Holding”). However, Sling TV Holding, including all of its assets and operations, is a wholly-owned subsidiary of DISH Network L.L.C., which is a Guarantor on all of our outstanding registered senior notes. Certain of our wholly-owned subsidiaries are designated as “Unrestricted Subsidiaries” and do not guarantee any of our registered senior notes. These Unrestricted Subsidiaries are non-operating entities that hold minimal or no assets.

We and our subsidiaries participate with our parent company, DISH Network, in a centralized system for the management of our cash and marketable investment securities. Please see Note 3 for further information.

The assets, liabilities and results of operations of the combined issuer and Guarantors (excluding Unrestricted Subsidiaries) of the guaranteed securities are not materially different than corresponding amounts presented in the condensed consolidated financial statements of the parent company issuer. Therefore, summarized financial information of the issuer and the Guarantors are not required.

The below descriptions apply to all of our existing registered senior notes. There are no material differences between our registered senior notes guaranteed by all of our current principal operating subsidiaries and our registered senior notes guaranteed by our current principal operating subsidiaries other than Sling TV Holding, a wholly-owned subsidiary of DISH Network L.L.C., which is a Guarantor on all of our outstanding registered senior notes.

The guarantee of a Guarantor will be deemed automatically discharged and released in accordance with the terms of the applicable indenture: (i) in connection with any direct or indirect sale, conveyance or other disposition of all of the capital stock or all or substantially all of the assets of that Guarantor (including by way of merger or consolidation), if such sale or disposition is made in compliance with the applicable provisions of the indenture; (ii) if such Guarantor is dissolved or liquidated in accordance with the provisions of the indenture; (iii) if we designate any such Guarantor as an “Unrestricted Subsidiary” in compliance with the terms of the indenture; or (iv) with respect to a Guarantor which constitutes a Non-Core Asset (as such term is defined in the applicable indenture), upon the sale or other disposition of certain equity interests of such Guarantor, if such sale or disposition is made in compliance with the applicable provisions of the indenture. There are no restrictions on our ability to obtain cash dividends or other distributions of funds from the Guarantors, except those imposed by applicable law.

The rights of holders of the registered senior notes against the Guarantors may be limited under the U.S. Bankruptcy Code or state fraudulent transfer or conveyance law. Under certain circumstances (including a finding that a Guarantor was insolvent at the time its guarantee of the registered senior notes was issued), a court could hold that the obligations of a Guarantor under a guarantee may be voided or are subordinate to other obligations of the Guarantor. Each guarantee contains a provision intended to limit the Guarantor’s liability to the maximum amount that it could incur without causing the incurrence of obligations under its guarantee to be a fraudulent conveyance or transfer under U.S. federal or state law.

Disaggregation of Revenue

9 Months Ended

Sep. 30, 2022

Disaggregation of Revenue

Disaggregation of Revenue

11.

Disaggregation of Revenue

Geographic Information. Revenue is attributed to geographic regions based upon the location where the goods and services are provided. All service revenue was derived from the United States. Substantially all of our long-lived assets reside in the United States.

The following table summarizes revenue by geographic region:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Revenue:	2022		2021		2022		2021

	(In thousands)
United States	$	3,035,327	$	3,166,822	$	9,270,255	$	9,525,620
Canada and Mexico		12,988		9,467		32,485		25,076
Total revenue	$	3,048,315	$	3,176,289	$	9,302,740	$	9,550,696

The revenue from external customers disaggregated by major revenue source was as follows:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Category:	2022		2021		2022		2021

	(In thousands)
Pay-TV subscriber and related revenue	$	3,018,484	$	3,151,144	$	9,220,562	$	9,465,241
Equipment sales and other revenue		29,831		25,145		82,178		85,455
Total	$	3,048,315	$	3,176,289	$	9,302,740	$	9,550,696

Contract Balances

9 Months Ended

Sep. 30, 2022

Contract Balances

Contract Balances

12.

Contract Balances

Our valuation and qualifying accounts as of September 30, 2022 were as follows:


Allowance for credit losses	Balance at Beginning of Period		Current Period Provision for Expected Credit Losses		Write-offs Charged Against Allowance		Balance at End of Period

	(In thousands)
For the nine months ended September 30, 2022	$	32,861	$	48,817	$	(50,788)	$	30,890

Contract liabilities arise when we bill our customers and receive consideration in advance of providing the service. Contract liabilities are recognized as revenue when the service has been provided to the customer. Contract liabilities are recorded in “Deferred revenue and other” and “Long-term deferred revenue and other long-term liabilities” on our Condensed Consolidated Balance Sheets.


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Contract liabilities	$	498,527	$	558,700

Our beginning of period contract liability recorded as customer contract revenue during 2022 was $547 million.

We apply a practical expedient and do not disclose the value of the remaining performance obligations for contracts that are less than one year in duration, which represent a substantial majority of our revenue. As such, the amount of revenue related to unsatisfied performance obligations is not necessarily indicative of our future revenue.

Related Party Transactions

9 Months Ended

Sep. 30, 2022

Related Party Transactions

Related Party Transactions

13.

Related Party Transactions

Related Party Transactions with EchoStar

Following the Spin-off, DISH Network and EchoStar have operated as separate publicly-traded companies and neither entity has any ownership interest in the other. However, a substantial majority of the voting power of the shares of both companies is owned beneficially by Charles W. Ergen, our Chairman, and by certain entities established by Mr. Ergen for the benefit of his family.

In connection with and following the Spin-off, we and EchoStar have entered into certain agreements pursuant to which we obtain certain products, services and rights from EchoStar, EchoStar obtains certain products, services and rights from us, and we and EchoStar have indemnified each other against certain liabilities arising from our respective businesses. As of September 30, 2022 and December 31, 2021 and during the three and nine months ended September 30, 2022 and 2021, none of these agreements with EchoStar had a material impact on our financial condition or our results of operations.

Related Party Transactions with DISH Network

“Notes Receivable - DISH Network”

Concurrently with the issuance of the 5 1/4% Senior Secured Notes due 2026 and the 5 3/4% Senior Secured Notes due 2028 (our “Senior Secured Notes”) and using the proceeds thereof, we made the Intercompany Loan to DISH Network to be used by DISH Network to finance the purchase of certain wireless spectrum licenses and for general corporate purposes, including the buildout of wireless infrastructure. The Intercompany Loan is secured by: (i) the cash proceeds of the loan; and (ii) an interest in the wireless spectrum licenses acquired using such proceeds. Such collateral may be replaced by other then-existing wireless spectrum licenses held directly or indirectly by DISH Network of equivalent value (based upon a third-party valuation). The Intercompany Loan will mature in two tranches, with the first tranche maturing on December 1, 2026 (the “2026 Tranche”) and the second tranche maturing on December 1, 2028 (the “2028 Tranche”). The aggregate principal amount of the Intercompany Loan was initially $5.250 billion, and on February 11, 2022, we advanced an additional $1.5 billion to DISH Network under the 2026 Tranche. Interest will accrue and be payable semiannually, and interest payments with respect to the Intercompany Loan will, at DISH Network’s option, be payable in kind for the first two years. In the third year, a minimum of 50% of each interest payment due with respect to each tranche of the Intercompany Loan must be paid in cash. Thereafter, interest payments must be paid in cash. Interest will accrue: (a) when paid in cash, at a fixed rate of 0.25% per annum in excess of the interest rate applicable to, in the case of the 2026 Tranche, the 5 1/4% Senior Secured Notes due 2026, and in the case of the 2028 Tranche, the 5 3/4% Senior Secured Notes due 2028 (each, the “Cash Accrual Rate” with respect to the applicable tranche); and (b) when paid in kind, at a rate of 0.75% per annum in excess of the Cash Accrual Rate for the applicable tranche. The Intercompany Loan will be repayable by DISH Network in whole or in part, at any time or from time to time, at a price equal to 100% of the principal amount thereof, plus accrued but unpaid interest thereon. We may use the proceeds of any such pre-payment for general corporate purposes, including refinancing of indebtedness, but may not use any such prepaid amounts to make a cash dividend or distribution to DISH Network prior to the repayment in full of the Intercompany Loan. The 5 1/4% Senior Secured Notes due 2026 and the 5 3/4% Senior Secured Notes due 2028 are subordinated to our existing and certain future unsecured notes with respect to certain realizations under the Intercompany Loan and any collateral pledged as security therefor. Any material amendments or modifications to the terms of the Intercompany Loan will require the written consent of the holders of a majority of the then-outstanding 5 1/4% Senior Secured Notes due 2026 and the 5 3/4% Senior Secured Notes due 2028. During the three and nine months ended September 30, 2022, we recorded $108 million and $307 million of “Interest income” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). As of September 30, 2022 and December 31, 2021, “Notes receivable – DISH Network” was $6.945 billion including interest paid in kind and $5.250 billion, respectively, “Interest receivable – DISH Network” was $143 million and $32 million, respectively, on our Condensed Consolidated Balance Sheets.

“Cost of services”

During the three months ended September 30, 2022 and 2021, we incurred expenses of $48 million and $56 million, respectively, for satellite capacity leased from DISH Network and telemetry, tracking and control (“TT&C”) and other professional services provided to us by DISH Network. During the nine months ended September 30, 2022 and 2021, we incurred expenses of $145 million and $168 million, respectively, for satellite capacity leased from DISH Network and TT&C and other professional services provided to us by DISH Network. As a result of the Master Transaction Agreement, DISH Network is now a supplier of the vast majority of our transponder capacity. These amounts are recorded in “Cost of services” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The agreements pertaining to these expenses are discussed below.

Satellite Capacity Leased from DISH Network. On September 10, 2019, in connection with the Master Transaction Agreement, DISH Network entered into with EchoStar on May 19, 2019, we began leasing satellite capacity on satellites owned or leased by DISH Network from a wholly-owned subsidiary of DISH Network. See “Pay-TV Satellites” in Note 6 for further information. The term of each lease is set forth below:

●

EchoStar X, XI and XIV. On March 1, 2014, we began leasing all available capacity from EchoStar on the EchoStar X, XI and XIV satellites. The term of each satellite capacity agreement generally terminates upon the earlier of: (i) the end-of-life of the satellite; (ii) the date the satellite fails; or (iii) a certain date, which depends upon, among other things, the estimated useful life of the satellite. We generally have the option to renew each satellite capacity agreement on a year-to-year basis through the end of the respective satellite’s life. There can be no assurance that any options to renew such agreements will be exercised. Pursuant to the Master Transaction Agreement, on September 10, 2019, the satellite capacity agreement we previously had with EchoStar for EchoStar X, XI and XIV was transferred to DISH Network and we began leasing satellite capacity on these satellites from a wholly-owned subsidiary of DISH Network as of the same date.

●

EchoStar XVI. In December 2009, we entered into a transponder service agreement with EchoStar to lease all of the capacity on EchoStar XVI, a DBS satellite, after its service commencement date. EchoStar XVI was launched in November 2012. Effective December 21, 2012, we and EchoStar amended the transponder service agreement to, among other things, change the initial term to generally expire upon the earlier of: (i) the end-of-life or replacement of the satellite; (ii) the date the satellite fails; (iii) the date the transponder(s) on which service is being provided under the agreement fails; or (iv) four years following the actual service commencement date. In July 2016, we and EchoStar amended the transponder service agreement to, among other things, extend the initial term by one additional year and to reduce the term of the first renewal option by one year. Prior to expiration of the initial term, we had the option to renew for an additional five-year period. In May 2017, we exercised our first renewal option for an additional five-year period ending in January 2023. We also have the option to renew for an additional five-year period prior to expiration of the first renewal period in January 2023. There can be no assurance that the option to renew this agreement will be exercised. During 2018, we and EchoStar further amended the agreement to, among other things, allow us to place and use certain satellites at the 61.5 degree orbital location. Pursuant to the Master Transaction Agreement, on September 10, 2019, the transponder service agreement we previously had with EchoStar for EchoStar XVI was transferred to DISH Network and we began receiving transponder services from a wholly-owned subsidiary of DISH Network as of the same date.

Nimiq 5 Agreement. During 2009, EchoStar entered into a 15-year satellite service agreement with Telesat Canada (“Telesat”) to receive service on all 32 DBS transponders on the Nimiq 5 satellite at the 72.7 degree orbital location (the “Telesat Transponder Agreement”). During 2009, EchoStar also entered into a satellite service agreement (the “DISH Nimiq 5 Agreement”) with us, pursuant to which we received service from EchoStar on all 32 of the DBS transponders covered by the Telesat Transponder Agreement.

Under the terms of the DISH Nimiq 5 Agreement, we made certain monthly payments to EchoStar that commenced in 2009 when the Nimiq 5 satellite was placed into service and continued through the service term, which expired ten years following the date the Nimiq 5 satellite was placed into service. Upon expiration of the initial term, we had the option to renew on a year-to-year basis through the end-of-life of the Nimiq 5 satellite. Pursuant to the Master Transaction Agreement, on September 10, 2019, the Telesat Transponder Agreement was transferred to DISH Network and we began receiving transponder services on the Nimiq 5 satellite from a wholly-owned subsidiary of DISH Network as of the same date. We have exercised our option to renew for a one-year period through September 2023. As discussed in Note 6, “Property and Equipment and Intangible Assets,” the Nimiq 5 satellite lease has been accounted for as a finance lease since September 2019. Expenses related to this lease are recorded in “Depreciation and amortization” and “Interest expense, net of amounts capitalized” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). During each of the three months ended September 30, 2022 and 2021, we recorded $9 million of “Depreciation and amortization expense” and $2 million and $3 million of “Interest expense, net of amounts capitalized,” respectively, related to Nimiq 5. During each of the nine months ended September 30, 2022 and 2021, we recorded $26 million of “Depreciation and amortization expense” and $7 million and $9 million of “Interest expense, net of amounts capitalized,” respectively, related to Nimiq 5.

QuetzSat-1 Lease Agreement. During 2008, EchoStar entered into a ten-year satellite service agreement with SES Latin America S.A. (“SES”), which provided, among other things, for the provision by SES to EchoStar of service on 32 DBS transponders on the QuetzSat-1 satellite (“SES Transponder Agreement”). During 2008, EchoStar also entered into a transponder service agreement (“QuetzSat-1 Transponder Agreement”) with us pursuant to which we received service from EchoStar on 24 DBS transponders. QuetzSat-1 was launched on September 29, 2011 and was placed into service during the fourth quarter of 2011 at the 67.1 degree orbital location. In January 2013, QuetzSat-1 was moved to the 77 degree orbital location and we commenced commercial operations at that location in February 2013. Our lease arrangement with DISH Network expired in November 2021.

TT&C Agreement. Effective January 1, 2012, we entered into a TT&C agreement pursuant to which we receive TT&C services from EchoStar for certain satellites (the “TT&C Agreement”). In February 2018, we amended the TT&C Agreement to, among other things, extend the term for one-year with four automatic one-year renewal periods. The fees for services provided under the TT&C Agreement are calculated at either: (i) a fixed fee; or (ii) cost plus a fixed margin, which will vary depending on the nature of the services provided. We and EchoStar are able to terminate the TT&C Agreement for any reason upon 12 months’ notice. On May 19, 2019, DISH Network entered into a Master Transaction Agreement pursuant to which, on September 10, 2019, the assets and employees that provide these services were transferred to DISH Network. We began receiving TT&C services from a wholly-owned subsidiary of DISH Network as of the same date.

“Selling, general and administrative expenses”

During the three months ended September 30, 2022 and 2021, we incurred $3 million and $2 million, respectively, for selling, general and administrative expenses for services provided to us by DISH Network. During the nine months ended September 30, 2022 and 2021, we incurred $8 million and $5 million, respectively, for selling, general and administrative expenses for services provided to us by DISH Network. These amounts are recorded in “Selling, general and administrative expenses” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The agreements pertaining to these expenses are discussed below.

Real Estate Lease Agreements. On September 10, 2019, in connection with the Master Transaction Agreement, we began leasing office space owned or leased by DISH Network from a wholly-owned subsidiary of DISH Network. The term of each lease is set forth below:

●

Santa Fe Lease Agreement. The lease for all of 5701 S. Santa Fe Dr. in Littleton, Colorado originally from EchoStar to us was for a period ending on December 31, 2018. In December 2018, we and EchoStar amended this lease to, among other things, extend the term thereof for one additional year until December 31, 2019. Pursuant to the Master Transaction Agreement, on September 10, 2019, this lease was transferred to DISH Network and we began leasing all of 5701 S. Santa Fe Dr. in Littleton, Colorado from a wholly-owned subsidiary of DISH Network as of the same date. In December 2020, we and DISH Network amended this lease to, among other things, extend the term thereof for one additional year until December 31, 2021. This lease expired on December 31, 2021.

●

Cheyenne Lease Agreement. The lease for certain space at 530 EchoStar Drive in Cheyenne, Wyoming is for a period ending on December 31, 2031. In connection with the completion of the Share Exchange, EchoStar transferred ownership of a portion of this property to DISH Network, and, effective March 1, 2017, DISH Network and EchoStar amended this lease agreement to: (i) terminate the lease of certain space at the portion of the property that was transferred to DISH Network; and (ii) provide for the continued lease to us of certain space at the portion of the property that EchoStar retained. Pursuant to the Master Transaction Agreement, the portion of the property EchoStar retained was transferred to DISH Network, and on September 10, 2019, this lease was transferred to DISH Network and we began leasing certain space from a wholly-owned subsidiary of DISH Network as of the same date.

Other Agreements – DISH Network

Broadband, Wireless and Other Operations. We provide certain administrative, call center, installation, marketing and other services to DISH Network’s broadband, wireless and other operations. During the three months ended September 30, 2022 and 2021, the costs associated with these services were $33 million and $26 million, respectively. During the nine months ended September 30, 2022 and 2021, the costs associated with these services were $89 million and $66 million, respectively.

Related Party Transactions with NagraStar L.L.C.

We own a 50% interest in NagraStar, a joint venture that is our primary provider of encryption and related security systems intended to assure that only authorized customers have access to our programming. Certain payments related to NagraStar are recorded in “Cost of services” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). In addition, certain other payments are initially included in “Inventory” and are subsequently capitalized as “Property and equipment, net” on our Condensed Consolidated Balance Sheets or expensed as “Selling, general and administrative expenses” or “Cost of services” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) when the equipment is deployed. We record all payables in “Trade accounts payable” or “Other accrued expenses” on our Condensed Consolidated Balance Sheets. Our investment in NagraStar is accounted for using the equity method.

The table below summarizes our transactions with NagraStar:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Purchases (including fees):
Purchases from NagraStar	$	10,285	$	11,451	$	32,713	$	35,124

	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Amounts Payable and Commitments:
Amounts payable to NagraStar	$	11,434	$	11,988
Commitments to NagraStar	$	3,241	$	5,630

Related Party Transactions with Dish Mexico

Dish Mexico, S. de R.L. de C.V. (“Dish Mexico”) is an entity that provides direct-to-home satellite services in Mexico, which is owned 49% by EchoStar. We provide certain broadcast services and certain satellite services to Dish Mexico, which are recorded in “Equipment sales and other revenue” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

The table below summarizes our transactions with Dish Mexico:

For the Three Months Ended

For the Nine Months Ended

September 30,

2022

2021

2022

2021

(In thousands)

Sales:

Uplink services

709

1,255

2,000

3,700

As of

September 30,

December 31,

2022

2021

(In thousands)

Amounts Receivable:

Amounts receivable from Dish Mexico

685

941

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2022

Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Use of Estimates

Fair Value Measurements

●

Level 1, defined as observable inputs being quoted prices in active markets for identical assets;

●

Assets Recognized Related to the Costs to Obtain a Contract with a Subscriber

Advertising Costs

Research and Development

New Accounting Pronouncements

We do not expect that any recently issued accounting pronouncements will have a material effect on our condensed consolidated financial statements.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130561-203045

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 20
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130566-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130563-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 20
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130566-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 18
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130563-203045

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123372394&loc=d3e18823-107790

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130566-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130564-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 20
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130566-203045

+ Details

Supplemental Data - Statements of Cash Flows (Tables)

9 Months Ended

Sep. 30, 2022

Supplemental Data - Statements of Cash Flows

Schedule of supplemental cash flow and other non-cash data


	For the Nine Months Ended
	September 30,
	2022		2021

	(In thousands)
Cash paid for interest	$	657,039	$	538,050
Cash received for interest		13,456		2,751
Cash paid for income taxes		27,395		33,287
Cash paid for income taxes to DISH Network		489,819		409,364

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities (Tables)

9 Months Ended

Sep. 30, 2022

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities

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



	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Marketable investment securities:
Current marketable investment securities	$	59,960	$	1,670,739

Restricted cash and cash equivalents (1)		53,142		55,027

Other investment securities:
Other investment securities		91,438		99,606

Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	204,540	$	1,825,372

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

Schedule of investments measured at fair value on a recurring basis


	As of
	September 30, 2022								December 31, 2021
	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3

	(In thousands)
Cash equivalents (including restricted)	$	518,286	$	88,670	$	429,616	$	—	$	1,404,505	$	60,085	$	1,344,420	$	—

Debt securities (including restricted):
Commercial paper	$	20,236	$	—	$	20,236	$	—	$	1,413,134	$	—	$	1,413,134	$	—
Corporate securities		39,425		—		39,425		—		254,631		—		254,631		—
Other		299		—		299		—		2,974		—		2,974		—
Total	$	59,960	$	—	$	59,960	$	—	$	1,670,739	$	—	$	1,670,739	$	—

Gains and Losses on Sales and Changes in Carrying Amounts of Investments


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Other, net:	2022		2021		2022		2021

	(In thousands)
Costs related to early redemption of debt	$	—	$	—	$	(1,149)	$	(3,587)
Equity in earnings (losses) of affiliates		(143)		368		1,818		1,931
Other		636		(37)		1,069		192
Total	$	493	$	331	$	1,738	$	(1,464)

Inventory (Tables)

9 Months Ended

Sep. 30, 2022

Inventory

Schedule of inventory


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Finished goods	$	255,088	$	246,723
Work-in-process and service repairs		15,790		19,074
Raw materials		34,295		26,302
Total inventory	$	305,173	$	292,099

Property and Equipment and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2022

Property and Equipment and Intangible Assets

Schedule of property and equipment


	Depreciable		As of
	Life	September 30,		December 31,
	(In Years)	2022		2021

		(In thousands)
Equipment leased to customers	2-5	$	1,356,774	$	1,518,880
EchoStar XV	15		277,658		277,658
EchoStar XVIII	15		411,255		411,255
Satellites acquired under finance lease agreements	15		174,685		398,107
Furniture, fixtures, equipment and other	2-10		1,903,408		1,882,610
Buildings and improvements	5-40		294,885		292,840
Land	-		12,505		12,505
Construction in progress	-		32,818		37,339
Total property and equipment			4,463,988		4,831,194
Accumulated depreciation			(3,422,848)		(3,598,014)
Property and equipment, net		$	1,041,140	$	1,233,180

Schedule of depreciation and amortization expense


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Equipment leased to customers	$	47,737	$	60,616	$	148,750	$	188,405
Satellites		20,073		23,797		63,942		71,390
Buildings, furniture, fixtures, equipment and other		19,502		25,506		59,954		76,757
Total depreciation and amortization	$	87,312	$	109,919	$	272,646	$	336,552

Schedule of pay-TV satellite fleet


		Degree
	Launch	Orbital	Lease
Satellites	Date	Location	Termination Date
Owned:
EchoStar XV	July 2010	61.5	N/A
EchoStar XVIII	June 2016	61.5	N/A

Leased from EchoStar:
EchoStar IX	August 2003	121	Month to month

Leased from DISH Network (1):
EchoStar X	February 2006	110	February 2023
EchoStar XI	July 2008	110	September 2023
EchoStar XIV	March 2010	119	February 2023
EchoStar XVI	November 2012	61.5	January 2023
Nimiq 5	September 2009	72.7	September 2023

Leased from Other Third Party:
Anik F3 (2)	April 2007	118.7	April 2025
Ciel II	December 2008	129	July 2023

(1)	See Note 13 for further information on our Related Party Transactions with DISH Network.

(2)	During April 2022, we extended the Anik F3 satellite lease for an additional two years with an option to renew for one additional year to April 2025.

Leases (Tables)

9 Months Ended

Sep. 30, 2022

Leases

Summary of the components of lease expense


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Operating lease cost (1)	$	42,585	$	57,282	$	124,187	$	174,987

Short-term lease cost (1)(2)		16,143		6,609		58,132		17,445

Finance lease cost:
Amortization of right-of-use assets (3)		8,619		12,374		29,703		37,122
Interest on lease liabilities (3)		2,009		3,138		6,777		10,282
Total finance lease cost (3)		10,628		15,512		36,480		47,404
Total lease costs	$	69,356	$	79,403	$	218,799	$	239,836

(1)	The decrease in operating lease cost primarily related to the QuetzSat-1 lease, which expired in November 2021. In addition, our EchoStar XI and EchoStar X satellites were reclassified to “Short-term lease costs.”

(2)	Leases that have terms of 12 months or less.

(3)	The decrease in finance lease cost is primarily related to the Anik F3 finance lease which was extended in April 2022 and as a result is currently accounted for as an operating lease.

Summary of Supplemental cash flow information related to leases


	For the Nine Months Ended
	September 30,
	2022		2021

	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	122,987	$	171,678
Operating cash flows from finance leases	$	6,735	$	10,035
Financing cash flows from finance leases	$	31,022	$	38,188

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	70,115	$	19,377
Finance leases	$	—	$	—

Summary of supplemental balance sheet information related to leases


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Operating Leases:
Operating lease assets	$	166,059	$	220,089

Other current liabilities	$	88,088	$	139,492
Operating lease liabilities		82,298		83,725
Total operating lease liabilities	$	170,386	$	223,217

Finance Leases:
Property and equipment, gross	$	175,704	$	399,126
Accumulated depreciation		(106,850)		(300,569)
Property and equipment, net	$	68,854	$	98,557

Other current liabilities	$	37,175	$	39,957
Other long-term liabilities		40,967		69,207
Total finance lease liabilities	$	78,142	$	109,164

Weighted Average Remaining Lease Term:
Operating leases		3.3 years		3.0 years
Finance leases		2.0 years		2.6 years

Weighted Average Discount Rate:
Operating leases		7.4%		8.2%
Finance leases		10.0%		9.9%

Summary of maturities of operating lease liabilities


	Maturities of Lease Liabilities
	Operating		Finance
For the Years Ending December 31,	Leases		Leases		Total

	(In thousands)
2022 (remaining three months)	$	41,576	$	10,723	$	52,299
2023		65,189		42,950		108,139
2024		31,578		32,147		63,725
2025		17,168		—		17,168
2026		10,711		—		10,711
Thereafter		30,036		—		30,036
Total lease payments		196,258		85,820		282,078
Less: Imputed interest		(25,872)		(7,678)		(33,550)
Total		170,386		78,142		248,528
Less: Current portion		(88,088)		(37,175)		(125,263)
Long-term portion of lease obligations	$	82,298	$	40,967	$	123,265

Summary of maturities of finance lease liabilities


	Maturities of Lease Liabilities
	Operating		Finance
For the Years Ending December 31,	Leases		Leases		Total

	(In thousands)
2022 (remaining three months)	$	41,576	$	10,723	$	52,299
2023		65,189		42,950		108,139
2024		31,578		32,147		63,725
2025		17,168		—		17,168
2026		10,711		—		10,711
Thereafter		30,036		—		30,036
Total lease payments		196,258		85,820		282,078
Less: Imputed interest		(25,872)		(7,678)		(33,550)
Total		170,386		78,142		248,528
Less: Current portion		(88,088)		(37,175)		(125,263)
Long-term portion of lease obligations	$	82,298	$	40,967	$	123,265

Long-Term Debt and Finance Lease Obligations (Tables)

9 Months Ended

Sep. 30, 2022

Long-Term Debt and Finance Lease Obligations

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


	As of
	September 30, 2022				December 31, 2021
	Carrying Amount		Fair Value		Carrying Amount		Fair Value

	(In thousands)
5 7/8% Senior Notes due 2022 (1)	$	—	$	—	$	2,000,000	$	2,039,700
5% Senior Notes due 2023 (2)		1,500,000		1,474,080		1,500,000		1,541,670
5 7/8% Senior Notes due 2024		2,000,000		1,789,840		2,000,000		2,060,180
7 3/4% Senior Notes due 2026		2,000,000		1,538,100		2,000,000		2,122,700
5 1/4% Senior Secured Notes due 2026 (3)		2,750,000		2,279,503		2,750,000		2,792,900
7 3/8% Senior Notes due 2028		1,000,000		677,730		1,000,000		1,017,060
5 3/4% Senior Secured Notes due 2028 (3)		2,500,000		1,906,050		2,500,000		2,520,650
5 1/8% Senior Notes due 2029		1,500,000		891,195		1,500,000		1,365,645
Other notes payable		21,012		21,012		21,012		21,012
Subtotal		13,271,012	$	10,577,510		15,271,012	$	15,481,517
Unamortized deferred financing costs and debt discounts, net		(37,059)				(42,547)
Finance lease obligations (4)		78,142				109,164
Total long-term debt and finance lease obligations (including current portion)	$	13,312,095			$	15,337,629

(1)	As of July 15, 2022, we had repurchased or redeemed the principal balance of our 5 7/8% Senior Notes due 2022.

(2)	Our 5% Senior Notes due 2023 mature on March 15, 2023 and have been reclassified to “Current portion of long-term debt and finance lease obligations” on our Condensed Consolidated Balance Sheets as of September 30, 2022.

(3)

(4)	Disclosure regarding fair value of finance leases is not required.

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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+ Details

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2022

Commitments and Contingencies

Schedule of future maturities of long-term debt, finance lease and contractual obligations


For the Years Ending December 31,	Other Long-Term Obligations (1)
	(In thousands)
2022 (remaining three months)	$	1,091,839
2023		1,999,047
2024		1,228,884
2025		713,719
2026		657,673
Thereafter		125,084
Total	$	5,816,246

(1)	Represents minimum contractual commitments related to certain 5G Network Deployment commitments, obligations under the MNSA with T-Mobile, radios, software and integration services and satellite related and other obligations.

Disaggregation of Revenue (Tables)

9 Months Ended

Sep. 30, 2022

Disaggregation of Revenue

Revenue by geographic region


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Revenue:	2022		2021		2022		2021

	(In thousands)
United States	$	3,035,327	$	3,166,822	$	9,270,255	$	9,525,620
Canada and Mexico		12,988		9,467		32,485		25,076
Total revenue	$	3,048,315	$	3,176,289	$	9,302,740	$	9,550,696

Schedule of disaggregation of revenue


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Category:	2022		2021		2022		2021

	(In thousands)
Pay-TV subscriber and related revenue	$	3,018,484	$	3,151,144	$	9,220,562	$	9,465,241
Equipment sales and other revenue		29,831		25,145		82,178		85,455
Total	$	3,048,315	$	3,176,289	$	9,302,740	$	9,550,696

Contract Balances (Tables)

9 Months Ended

Sep. 30, 2022

Contract Balances

Valuation and Qualifying Accounts


Allowance for credit losses	Balance at Beginning of Period		Current Period Provision for Expected Credit Losses		Write-offs Charged Against Allowance		Balance at End of Period

	(In thousands)
For the nine months ended September 30, 2022	$	32,861	$	48,817	$	(50,788)	$	30,890

Schedule of Contract balances


	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Contract liabilities	$	498,527	$	558,700

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of related party transaction


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2022		2021		2022		2021

	(In thousands)
Purchases (including fees):
Purchases from NagraStar	$	10,285	$	11,451	$	32,713	$	35,124

	As of
	September 30,		December 31,
	2022		2021

	(In thousands)
Amounts Payable and Commitments:
Amounts payable to NagraStar	$	11,434	$	11,988
Commitments to NagraStar	$	3,241	$	5,630

Dish Mexico

Schedule of related party transaction

For the Three Months Ended

For the Nine Months Ended

September 30,

2022

2021

2022

2021

(In thousands)

Sales:

Uplink services

709

1,255

2,000

3,700

As of

September 30,

December 31,

2022

2021

(In thousands)

Amounts Receivable:

Amounts receivable from Dish Mexico

685

941

Organization and Business Activities (Details) customer in Thousands	Sep. 30, 2022 customer
Pay TV Subscribers
Organization and Business Activities
Number of subscribers	10,018
DISH TV subscribers
Organization and Business Activities
Number of subscribers	7,607
Sling TV subscribers
Organization and Business Activities
Number of subscribers	2,411

Summary of Significant Accounting Policies - Principles of Consolidation and Research and Development (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Advertising Costs
Advertising expenses	$ 137	$ 129	$ 355	$ 308
Research and Development
Research and development costs	$ 12	$ 7	$ 34	$ 21

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Summary of Significant Accounting Policies
Period to amortize assets recognized related to costs to obtain subscriber contract			1 year
Contract cost capitalized during the period	$ 24	$ 32	$ 68	$ 93
Amortization expense related to the programs	37	$ 41	118	$ 116
Total costs capitalized	$ 248		$ 248		$ 298

Supplemental Data - Statements of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Supplemental Data - Statements of Cash Flows
Cash paid for interest	$ 657,039	$ 538,050
Cash received for interest	13,456	2,751
Cash paid for income taxes	27,395	33,287
Cash paid for income taxes to DISH Network	$ 489,819	$ 409,364

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Feb. 28, 2017
Marketable Investment Securities, Restricted Cash and Cash Equivalents and Other Investment Securities:
Current marketable investment securities	$ 59,960	$ 1,670,739
Restricted cash and cash equivalents	53,142	55,027
Other investment securities	91,438	99,606
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$ 204,540	$ 1,825,372
NagraStar
Marketable Investment Securities, Restricted Cash and Cash Equivalents and Other Investment Securities:
Ownership interest in equity method investment			50.00%

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Narrative (Details) - Maximum	9 Months Ended
	Sep. 30, 2022
Commercial Paper [Member]
Other investment securities:
Debt term of Maturity	365 days
Corporate securities
Other investment securities:
Debt term of Maturity	18 months

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Unrealized Gains (Losses) On Marketable Investment Securities (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Contractual maturities of restricted and non-restricted marketable investment securities
Debt securities with contractual maturities within one year	$ 60,000,000

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Fair Value Measurements (Details) - Fair value measurements on recurring basis - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair value of marketable securities
Cash equivalents (including restricted)	$ 518,286	$ 1,404,505
Total	59,960	1,670,739
Commercial paper
Fair value of marketable securities
Debt securities	20,236	1,413,134
Corporate securities
Fair value of marketable securities
Debt securities	39,425	254,631
Other (including restricted)
Fair value of marketable securities
Debt securities	299	2,974
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	88,670	60,085
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	429,616	1,344,420
Total	59,960	1,670,739
Level 2 \| Commercial paper
Fair value of marketable securities
Debt securities	20,236	1,413,134
Level 2 \| Corporate securities
Fair value of marketable securities
Debt securities	39,425	254,631
Level 2 \| Other (including restricted)
Fair value of marketable securities
Debt securities	$ 299	$ 2,974

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Gains And Losses On Sales And Changes In Carrying Amounts Of Investments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities
Costs related to early redemption of debt			$ (1,149)	$ (3,587)
Equity in earnings (losses) of affiliates	$ (143)	$ 368	1,818	1,931
Other	636	(37)	1,069	192
Total	$ 493	$ 331	$ 1,738	$ (1,464)

Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Inventory
Finished goods	$ 255,088	$ 246,723
Work-in-process and service repairs	15,790	19,074
Raw materials	34,295	26,302
Total inventory	$ 305,173	$ 292,099

Property and Equipment and Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Property and Equipment
Total property and equipment	$ 4,463,988	$ 4,831,194
Accumulated depreciation	(3,422,848)	(3,598,014)
Property and equipment, net	1,041,140	1,233,180
Equipment leased to customers
Property and Equipment
Total property and equipment	$ 1,356,774	1,518,880
Equipment leased to customers \| Minimum
Property and Equipment
Depreciable life of assets	2 years
Equipment leased to customers \| Maximum
Property and Equipment
Depreciable life of assets	5 years
EchoStar XV
Property and Equipment
Total property and equipment	$ 277,658	277,658
Depreciable life of assets	15 years
EchoStar XVIII
Property and Equipment
Total property and equipment	$ 411,255	411,255
Depreciable life of assets	15 years
Satellites acquired under finance lease agreements
Property and Equipment
Total property and equipment	$ 174,685	398,107
Depreciable life of assets	15 years
Furniture, fixtures, equipment and other
Property and Equipment
Total property and equipment	$ 1,903,408	1,882,610
Furniture, fixtures, equipment and other \| Minimum
Property and Equipment
Depreciable life of assets	2 years
Furniture, fixtures, equipment and other \| Maximum
Property and Equipment
Depreciable life of assets	10 years
Buildings and improvements
Property and Equipment
Total property and equipment	$ 294,885	292,840
Buildings and improvements \| Minimum
Property and Equipment
Depreciable life of assets	5 years
Buildings and improvements \| Maximum
Property and Equipment
Depreciable life of assets	40 years
Land
Property and Equipment
Total property and equipment	$ 12,505	12,505
Construction in progress
Property and Equipment
Total property and equipment	$ 32,818	$ 37,339

Property and Equipment and Intangible Assets - Depreciation and Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Depreciation and amortization expense
Depreciation and amortization expense	$ 87,312	$ 109,919	$ 272,646	$ 336,552
Equipment leased to customers
Depreciation and amortization expense
Depreciation and amortization expense	47,737	60,616	148,750	188,405
Satellites
Depreciation and amortization expense
Depreciation and amortization expense	20,073	23,797	63,942	71,390
Buildings, furniture, fixtures, equipment and other
Depreciation and amortization expense
Depreciation and amortization expense	$ 19,502	$ 25,506	$ 59,954	$ 76,757

Property and Equipment and Intangible Assets - Pay TV Satellites (Details)	9 Months Ended
	Sep. 30, 2022 item
Pay-TV Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	10
Owned Satellites	2
Number of satellites leased from third parties	2
FSS Satellite Anik F3
Property, Plant and Equipment [Line Items]
Leased term	2 years
Leased extension term	1 year
EchoStar \| Pay-TV Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized under operating lease	1
Dish Network \| Pay-TV Satellites
Property, Plant and Equipment [Line Items]
Number of satellites utilized under operating lease	5

Leases (Details)	9 Months Ended
Leases (Details)	Sep. 30, 2022
Leases
Renewal options, operating lease	true
Renewal options, finance lease	true
Options to terminate, operating lease	true
Options to terminate, finance lease	true
Minimum
Leases
Remaining lease terms, operating lease	1 year
Remaining lease terms, finance lease	1 year
Maximum
Leases
Remaining lease terms, operating lease	10 years
Remaining lease terms, finance lease	10 years
Termination period, operating lease	1 year
Termination period, finance lease	1 year

Leases - Components of lease expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating lease cost	$ 42,585	$ 57,282	$ 124,187	$ 174,987
Short-term lease cost	16,143	6,609	58,132	17,445
Amortization of right-of-use assets	8,619	12,374	29,703	37,122
Interest on lease liabilities	2,009	3,138	6,777	10,282
Total finance lease cost	10,628	15,512	36,480	47,404
Total lease costs	$ 69,356	$ 79,403	$ 218,799	$ 239,836

Leases - Supplemental cash flow information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating cash flows from operating leases	$ 122,987	$ 171,678
Operating cash flows from finance leases	6,735	10,035
Financing cash flows from finance leases	31,022	38,188
Operating leases	$ 70,115	$ 19,377

Leases - Supplemental balance sheet information (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Leases
Operating lease assets	$ 166,059	$ 220,089
Other current liabilities	$ 88,088	$ 139,492
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other Accrued Liabilities, Current	Other Accrued Liabilities, Current
Operating lease liabilities	$ 82,298	$ 83,725
Total operating lease liabilities	$ 170,386	$ 223,217
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Operating lease liabilities, Other Accrued Liabilities, Current	Operating lease liabilities, Other Accrued Liabilities, Current
Property and equipment, gross	$ 4,463,988	$ 4,831,194
Accumulated depreciation	(3,422,848)	(3,598,014)
Property and equipment, net	1,041,140	1,233,180
Other current liabilities	$ 37,175	$ 39,957
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Long-term Debt and Capital Lease Obligations, Current	Long-term Debt and Capital Lease Obligations, Current
Other long-term liabilities	$ 40,967	$ 69,207
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term Debt, Excluding Current Maturities	Long-term Debt, Excluding Current Maturities
Total finance lease liabilities	$ 78,142	$ 109,164
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Contract with Customer, Liability, Noncurrent and Other Long Term Liabilities	Contract with Customer, Liability, Noncurrent and Other Long Term Liabilities
Weighted Average Remaining Lease Term: Operating leases	3 years 3 months 18 days	3 years
Weighted Average Remaining Lease Term: Finance leases	2 years	2 years 7 months 6 days
Weighted Average Discount Rate: Operating leases	7.40%	8.20%
Weighted Average Discount Rate: Finance leases	10.00%	9.90%
Property and equipment [Member]
Leases
Property and equipment, gross	$ 175,704	$ 399,126
Accumulated depreciation	(106,850)	(300,569)
Property and equipment, net	$ 68,854	$ 98,557

Leases - Maturities of lease liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Maturities of lease liabilities: Operating lease
2022 (remaining six months)	$ 41,576
2023	65,189
2024	31,578
2025	17,168
2026	10,711
Thereafter	30,036
Total lease payments	196,258
Less: Imputed interest	(25,872)
Total operating lease liabilities	170,386	$ 223,217
Less: Current portion	(88,088)	(139,492)
Long-term portion of lease obligations	82,298	83,725
Maturities of lease liabilities: Finance lease
2022 (remaining six months)	10,723
2023	42,950
2024	32,147
Total lease payments	85,820
Less: Imputed interest	(7,678)
Total finance lease liabilities	78,142	109,164
Less: Current portion	(37,175)	(39,957)
Long-term portion of lease obligations	40,967	$ 69,207
Future minimum payments for total lease liabilities
2022 (remaining six months)	52,299
2023	108,139
2024	63,725
2025	17,168
2026	10,711
Thereafter	30,036
Total lease payments	282,078
Less: Imputed interest	(33,550)
Total	248,528
Less: Current portion	(125,263)
Long-term portion of lease obligations	$ 123,265

Long-Term Debt and Finance Lease Obligations - Long term debt (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Long-term debt
Finance lease obligations	$ 78,142	$ 109,164
5% Senior Notes due 2023
Long-term debt
Interest rate (as a percent)	5.00%
5 7/8% Senior Notes due 2024
Long-term debt
Interest rate (as a percent)	5.875%
7 3/4% Senior Notes due 2026
Long-term debt
Interest rate (as a percent)	7.75%
5 1/4% Senior Secured Notes due 2026
Long-term debt
Interest rate (as a percent)	5.25%
7 3/8% Senior Notes due 2028
Long-term debt
Interest rate (as a percent)	7.375%
5 3/4% Senior Secured Notes due 2028
Long-term debt
Interest rate (as a percent)	5.75%
5 1/8% Senior Notes due 2029
Long-term debt
Interest rate (as a percent)	5.125%
D I S H D B S Corporation
Long-term debt
Carrying Amount	$ 13,271,012	15,271,012
Fair Value	10,577,510	15,481,517
Unamortized deferred financing costs and debt discounts, net	(37,059)	(42,547)
Finance lease obligations	78,142	109,164
Total long-term debt and finance lease obligations (including current portion)	$ 13,312,095	15,337,629
D I S H D B S Corporation \| 5 7/8% Senior Notes due 2022
Long-term debt
Carrying Amount		2,000,000
Fair Value		$ 2,039,700
Interest rate (as a percent)	5.875%	5.875%
D I S H D B S Corporation \| 5% Senior Notes due 2023
Long-term debt
Carrying Amount	$ 1,500,000	$ 1,500,000
Fair Value	$ 1,474,080	$ 1,541,670
Interest rate (as a percent)	5.00%	5.00%
D I S H D B S Corporation \| 5 7/8% Senior Notes due 2024
Long-term debt
Carrying Amount	$ 2,000,000	$ 2,000,000
Fair Value	$ 1,789,840	$ 2,060,180
Interest rate (as a percent)	5.875%	5.875%
D I S H D B S Corporation \| 7 3/4% Senior Notes due 2026
Long-term debt
Carrying Amount	$ 2,000,000	$ 2,000,000
Fair Value	$ 1,538,100	$ 2,122,700
Interest rate (as a percent)	7.75%	7.75%
D I S H D B S Corporation \| 5 1/4% Senior Secured Notes due 2026
Long-term debt
Carrying Amount	$ 2,750,000	$ 2,750,000
Fair Value	$ 2,279,503	$ 2,792,900
Interest rate (as a percent)	5.25%	5.25%
D I S H D B S Corporation \| 7 3/8% Senior Notes due 2028
Long-term debt
Carrying Amount	$ 1,000,000	$ 1,000,000
Fair Value	$ 677,730	$ 1,017,060
Interest rate (as a percent)	7.375%	7.375%
D I S H D B S Corporation \| 5 3/4% Senior Secured Notes due 2028
Long-term debt
Carrying Amount	$ 2,500,000	$ 2,500,000
Fair Value	$ 1,906,050	2,520,650
Interest rate (as a percent)	5.75%
D I S H D B S Corporation \| 5 1/8% Senior Notes due 2029
Long-term debt
Carrying Amount	$ 1,500,000	1,500,000
Fair Value	$ 891,195	$ 1,365,645
Interest rate (as a percent)	5.125%	5.125%
D I S H D B S Corporation \| Other notes payable
Long-term debt
Carrying Amount	$ 21,012	$ 21,012
Fair Value	$ 21,012	$ 21,012

Commitments and Contingencies - Future maturities of other long term obligations (Details) - Other long-term obligations - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Commitment and Contingencies
2022 (remaining three months)	$ 1,091,839
2023	1,999,047
2024	1,228,884
2025	713,719
2026	657,673
Thereafter	125,084
Total	5,816,246	$ 2,520,000
Increase to contractual obligation	$ 3,296,000

Commitments and Contingencies - Narrative (Details) - USD ($)				9 Months Ended	12 Months Ended	174 Months Ended	177 Months Ended
	Sep. 20, 2022	Jul. 01, 2020	Sep. 23, 2016	Sep. 30, 2022	Dec. 31, 2021	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2015
Dish Network
Commitments and Contingencies
Payment to acquire certain wireless licenses and related assets							$ 30,000,000,000
Total investment						$ 30,000,000,000
Dish Network \| Spectrum Investments
Commitments and Contingencies
5G Network deployment				$ 10,000,000,000	$ 10,000,000,000
Northstar Spectrum And SNR Holdco \| Dish Network
Commitments and Contingencies
Non-controlling investments				10,000,000,000			10,000,000,000	$ 10,000,000,000
Northstar Wireless or Northstar Spectrum \| AWS 3 Auction \| Vermont National Telephone Company
Commitments and Contingencies
Bidding credit credits			25.00%
Bidding Credit			$ 3,300,000,000
Loss Contingency Recovery Amount			10,000,000,000
Northstar Wireless or Northstar Spectrum \| AWS 3 Auction \| Vermont National Telephone Company \| Maximum
Commitments and Contingencies
Claim amount			11,000
Northstar Wireless or Northstar Spectrum \| AWS 3 Auction \| Vermont National Telephone Company \| Minimum
Commitments and Contingencies
Claim amount			$ 5,500
Spectrum purchase agreement
Commitments and Contingencies
Purchase price		$ 3,590,000,000
Termination fee		$ 72,000,000
ClearPlay, Inc.
Commitments and Contingencies
Loss contingency				885,000,000			885,000,000
TQ Delta LLC [Member]
Commitments and Contingencies
Loss contingency				$ 189,000,000			$ 189,000,000
Realtime Adaptive Streaming Litigation [Member]
Commitments and Contingencies
Attorney fees awarded	$ 3,900,000

Financial Information for Subsidiary Guarantors (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets	$ 10,826,309	$ 11,862,682
Unrestricted Subsidiaries
Assets	$ 0
5% Senior Notes due 2023
Interest rate (as a percent)	5.00%
5 7/8% Senior Notes due 2024
Interest rate (as a percent)	5.875%
7 3/4% Senior Notes due 2026
Interest rate (as a percent)	7.75%
7 3/8% Senior Notes due 2028
Interest rate (as a percent)	7.375%
5 1/8% Senior Notes due 2029
Interest rate (as a percent)	5.125%

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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+ Details

Disaggregation of Revenue - Revenue by geographic location (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue
Revenue	$ 3,048,315	$ 3,176,289	$ 9,302,740	$ 9,550,696
United States
Disaggregation of Revenue
Revenue	3,035,327	3,166,822	9,270,255	9,525,620
Canada and Mexico
Disaggregation of Revenue
Revenue	$ 12,988	$ 9,467	$ 32,485	$ 25,076

- 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.

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+ Details

Disaggregation of Revenue - Revenue from external customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue
Revenue	$ 3,048,315	$ 3,176,289	$ 9,302,740	$ 9,550,696
Pay-TV video and related revenue
Disaggregation of Revenue
Revenue	3,018,484	3,151,144	9,220,562	9,465,241
Equipment sales and other revenue
Disaggregation of Revenue
Revenue	$ 29,831	$ 25,145	$ 82,178	$ 85,455

- Definition

+ References

+ Details

Contract Balances (Details) $ in Thousands	9 Months Ended
Contract Balances (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	$ 32,861
Current Period Provision For Expected Credit Losses	48,817
Write-offs Charged Against Allowance	(50,788)
Balance at End of Period	$ 30,890
Remaining performance obligations	true

Contract Balances - Schedule of Contract Balances (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Contract Balances
Contract liabilities	$ 498,527	$ 558,700
Contract liability recorded as customer contract revenue	$ 547,000

Related Party Transactions - DISH Network (Details) $ in Thousands					1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 11, 2022 USD ($)	Dec. 21, 2012	Dec. 21, 2012	Jan. 02, 2012 item	May 31, 2017	Jul. 31, 2016	Sep. 30, 2022 USD ($) tranche	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) tranche	Sep. 30, 2021 USD ($)	Dec. 31, 2020	Dec. 31, 2018	Dec. 31, 2009 item	Dec. 31, 2008 item	Dec. 31, 2021 USD ($)
Related Party Transaction [Line Items]
Depreciation and amortization							$ 87,312	$ 109,919	$ 272,646	$ 336,552
Interest expense, net of amounts capitalized							205,633	159,783	668,212	495,971
Aggregate principal amount							6,945,299		6,945,299						$ 5,250,000
Interest income									306,671
Interest receivable - DISH Network (Note 13)							$ 143,212		$ 143,212						31,840
5 1/4% Senior Secured Notes due 2026
Related Party Transaction [Line Items]
Interest rate (as a percent)							5.25%		5.25%
5 3/4% Senior Secured Notes due 2028
Related Party Transaction [Line Items]
Interest rate (as a percent)							5.75%		5.75%
EchoStar XVI
Related Party Transaction [Line Items]
Agreement Renewal Option Term		5 years
Nimiq 5 Agreement
Related Party Transaction [Line Items]
Agreement Renewal Option Term									1 year
Depreciation and amortization							$ 9,000		$ 26,000	26,000
Interest expense, net of amounts capitalized							2,000	3,000	7,000	9,000
TT&C Agreement
Related Party Transaction [Line Items]
Purchase of renewal of agreement				1 year
Number of automatic renewal period \| item				4
Notice period for termination of agreement				12 months
Office Space from DISH Network
Related Party Transaction [Line Items]
Expenses associated with services							3,000	2,000	8,000	5,000
Santa Fe Lease Agreement
Related Party Transaction [Line Items]
Additional term of renewal option											1 year	1 year
Broadband, Wireless and Other Segments
Related Party Transaction [Line Items]
Expenses associated with services							33,000	26,000	89,000	66,000
EchoStar \| EchoStar XVI
Related Party Transaction [Line Items]
Agreement term from commencement of service date		4 years
Agreement Renewal Option Term						1 year
Additional term of renewal option			5 years		5 years
EchoStar \| Telesat Transponder Agreement
Related Party Transaction [Line Items]
Agreement term with third party													15 years
Number of DBS transponders available to receive services \| item													32
EchoStar \| DISH Nimiq 5 Agreement
Related Party Transaction [Line Items]
Number of DBS transponders currently used \| item													32
Agreement term													10 years
EchoStar \| QuetzSat-1 Lease Agreement
Related Party Transaction [Line Items]
Agreement term with third party														10 years
Number of DBS transponders available to receive services \| item														32
Number of DBS transponders currently used \| item														24
Dish Network
Related Party Transaction [Line Items]
Satellite and transmission expenses							$ 48,000	$ 56,000	$ 145,000	$ 168,000
Percent of loan repayable									100.00%
Dish Network
Related Party Transaction [Line Items]
Term of debt instrument									2 years
Paid in kind Interest rate							0.75%		0.75%
Number of tranches \| tranche							2		2
Aggregate principal amount							$ 6,945,000		$ 6,945,000						5,250,000
Advanced an additional amount	$ 1,500,000
Fixed rate							0.25%		0.25%
Interest income							$ 108,000		$ 307,000
Interest receivable - DISH Network (Note 13)							$ 143,000		$ 143,000						$ 32,000
Dish Network \| 5 1/4% Senior Secured Notes due 2026
Related Party Transaction [Line Items]
Interest rate (as a percent)							5.25%		5.25%
Dish Network \| 5 3/4% Senior Secured Notes due 2028
Related Party Transaction [Line Items]
Interest rate (as a percent)							5.75%		5.75%
Dish Network \| Minimum
Related Party Transaction [Line Items]
Interest payment due									50.00%

Related Party Transactions - NagraStar and Dish Mexico (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Feb. 28, 2017
NagraStar
Related Party Transaction [Line Items]
Interest on equity method investment						50.00%
Dish Mexico
Related Party Transaction [Line Items]
Interest on equity method investment	49.00%		49.00%
NagraStar
Related Party Transaction [Line Items]
Purchases from NagraStar	$ 10,285	$ 11,451	$ 32,713	$ 35,124
Amounts payable to NagraStar	11,434		11,434		$ 11,988
Commitments to NagraStar	3,241		3,241		5,630
Dish Mexico
Related Party Transaction [Line Items]
Amounts receivable	685		685		$ 941
Dish Mexico \| Uplink services
Related Party Transaction [Line Items]
Sales	$ 709	$ 1,255	$ 2,000	$ 3,700