0001558370-23-018550 | 10-Q | XBRL Viewer

Disaggregation of Revenue (Tables)

9 Months Ended

Sep. 30, 2023


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Revenue:	2023		2022		2023		2022

	(In thousands)
United States	$	2,773,411	$	3,035,327	$	8,650,080	$	9,270,255
Canada and Mexico		9,976		12,988		30,877		32,485
Total revenue	$	2,783,387	$	3,048,315	$	8,680,957	$	9,302,740

Schedule of disaggregation of revenue


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
Category:	2023		2022		2023		2022

	(In thousands)
Pay-TV subscriber and related revenue	$	2,759,948	$	3,018,484	$	8,536,453	$	9,220,562
Equipment sales and other revenue		23,439		29,831		144,504		82,178
Total	$	2,783,387	$	3,048,315	$	8,680,957	$	9,302,740

Inventory

9 Months Ended

Sep. 30, 2023

Inventory

Inventory

5.Inventory

Inventory consisted of the following:


	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Finished goods	$	229,182	$	252,939
Work-in-process and service repairs		34,053		19,351
Raw materials		20,466		35,121
Total inventory	$	283,701	$	307,411

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 06, 2023
Document and Entity Information
Document Type	10-Q
Document Period End Date	Sep. 30, 2023
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	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Property and Equipment - Depreciation and Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Depreciation and amortization expense
Depreciation and amortization expense	$ 70,474	$ 87,312	$ 236,206	$ 272,646
Equipment leased to customers
Depreciation and amortization expense
Depreciation and amortization expense	34,469	47,737	126,034	148,750
Satellites
Depreciation and amortization expense
Depreciation and amortization expense	20,073	20,073	60,219	63,942
Buildings, furniture, fixtures, equipment and other
Depreciation and amortization expense
Depreciation and amortization expense	$ 15,932	$ 19,502	$ 49,953	$ 59,954

Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property and Equipment
Total property and equipment	$ 4,377,832	$ 4,431,071
Accumulated depreciation	(3,528,046)	(3,440,185)
Property and equipment, net	849,786	990,886
Equipment leased to customers
Property and Equipment
Total property and equipment	$ 1,223,198	1,309,737
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	174,685
Depreciable life of assets	15 years
Furniture, fixtures, equipment and other
Property and Equipment
Total property and equipment	$ 1,058,612	1,054,619
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	20 years
Software projects
Property and Equipment
Total property and equipment	$ 881,334	859,911
Software projects \| Minimum
Property and Equipment
Depreciable life of assets	3 years
Software projects \| Maximum
Property and Equipment
Depreciable life of assets	5 years
Buildings and improvements
Property and Equipment
Total property and equipment	$ 294,883	295,375
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	$ 43,702	$ 35,326

Leases

9 Months Ended

Sep. 30, 2023

Leases

Leases

7.	Leases

We enter into non-cancelable 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 nine years, some of which include renewal options, and some of which include options to terminate the leases within one year. For certain arrangements, the lease term includes the non-cancelable period plus the renewal period that we are reasonably certain to exercise.

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.

The components of lease expense were as follows:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022

	(In thousands)
Operating lease cost (1)	$	14,109	$	42,585	$	57,116	$	124,187

Short-term lease cost (1)(2)		46,080		16,143		123,379		58,132

Finance lease cost:
Amortization of right-of-use assets		8,591		8,619		25,815		29,703
Interest on lease liabilities		1,096		2,009		3,992		6,777
Total finance lease cost		9,687		10,628		29,807		36,480
Total lease costs	$	69,876	$	69,356	$	210,302	$	218,799

(1)	The decrease in “Operating lease cost” is primarily related to our intercompany satellite leases with DISH Network, which were reclassified to “Short-term lease costs” during 2022 and the first quarter of 2023. All of our satellite operating leases with DISH Network are now short-term leases.

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

Supplemental cash flow information related to leases was as follows:


	For the Nine Months Ended
	September 30,
	2023		2022

	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	82,919	$	122,987
Operating cash flows from finance leases	$	5,780	$	6,735
Financing cash flows from finance leases	$	37,167	$	31,022

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	20,030	$	70,115
Finance leases	$	—	$	—

Supplemental balance sheet information related to leases was as follows:


	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Operating Leases:
Operating lease assets	$	93,294	$	130,454

Other current liabilities	$	39,119	$	60,203
Operating lease liabilities		59,372		75,142
Total operating lease liabilities	$	98,491	$	135,345

Finance Leases:
Property and equipment, gross	$	175,704	$	175,704
Accumulated depreciation		(141,305)		(115,469)
Property and equipment, net	$	34,399	$	60,235

Other current liabilities	$	40,967	$	38,102
Other long-term liabilities		—		31,104
Total finance lease liabilities	$	40,967	$	69,206

Weighted Average Remaining Lease Term:
Operating leases		4.0 years		3.7 years
Finance leases		1.0 years		1.8 years

Weighted Average Discount Rate:
Operating leases		7.5%		7.2%
Finance leases		10.0%		10.0%

Maturities of lease liabilities as of September 30, 2023 were as follows:


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

	(In thousands)
2023 (remaining three months)	$	13,354	$	10,716	$	24,070
2024		39,125		32,147		71,272
2025		22,789		—		22,789
2026		12,540		—		12,540
2027		6,787		—		6,787
Thereafter		23,470		—		23,470
Total lease payments		118,065		42,863		160,928
Less: Imputed interest		(19,574)		(1,896)		(21,470)
Total		98,491		40,967		139,458
Less: Current portion		(39,119)		(40,967)		(80,086)
Long-term portion of lease obligations	$	59,372	$	—	$	59,372

Financial Information for Subsidiary Guarantors

9 Months Ended

Sep. 30, 2023

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 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.

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

9 Months Ended

Sep. 30, 2023

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,
	2023		2022

	(In thousands)
Marketable investment securities:
Current marketable investment securities	$	84,721	$	282,733

Restricted cash and cash equivalents (1)		54,271		53,525

Other investment securities:
Other investment securities		92,222		93,806
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	231,214	$	430,064

(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 “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, 2023 and December 31, 2022, 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 are recorded at fair value 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, 2023								December 31, 2022
	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3

	(In thousands)
Cash equivalents (including restricted)	$	440,968	$	54,577	$	386,391	$	—	$	650,523	$	99,437	$	551,086	$	—

Debt securities (including restricted):
U.S. Treasury and agency securities	$	—	$	—	$	—	$	—	$	7,727	$	7,727	$	—	$	—
Commercial paper		77,767		—		77,767		—		227,787		—		227,787		—
Corporate securities		5,670		—		5,670		—		46,764		—		46,764		—
Other		1,284		—		1,284		—		455		—		455		—
Total	$	84,721	$	—	$	84,721	$	—	$	282,733	$	7,727	$	275,006	$	—

As of September 30, 2023, restricted and non-restricted marketable investment securities included debt securities of $85 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:	2023		2022		2023		2022

	(In thousands)
Gains (losses) related to early redemption of debt	$	755	$	—	$	804	$	(1,149)
Equity in earnings (losses) of affiliates		(891)		(143)		(1,656)		1,818
Other		201		636		243		1,069
Total	$	65	$	493	$	(609)	$	1,738

Inventory (Tables)

9 Months Ended

Sep. 30, 2023

Inventory

Schedule of inventory


	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Finished goods	$	229,182	$	252,939
Work-in-process and service repairs		34,053		19,351
Raw materials		20,466		35,121
Total inventory	$	283,701	$	307,411

Contract Balances (Details) $ in Thousands	9 Months Ended
Contract Balances (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at Beginning of Period	$ 40,642
Current Period Provision For Expected Credit Losses	52,577
Write-offs Charged Against Allowance	(48,173)
Balance at End of Period	$ 45,046
Remaining performance obligations	true

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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities
Gains (losses) related to early redemption of debt	$ 755		$ 804	$ (1,149)
Equity in earnings (losses) of affiliates	(891)	$ (143)	(1,656)	1,818
Other	201	636	243	1,069
Total	$ 65	$ 493	$ (609)	$ 1,738

CONDENSED 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, 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)
Balance at Dec. 31, 2022	1,532,906	(2,445)	(7,234,990)	(5,704,529)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	6,131			6,131
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		12		12
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		(13)		(13)
Foreign currency translation		136		136
Net income (loss)			433,283	433,283
Balance at Mar. 31, 2023	1,539,037	(2,310)	(6,801,707)	(5,264,980)
Balance at Dec. 31, 2022	1,532,906	(2,445)	(7,234,990)	(5,704,529)
Increase (Decrease) in Stockholder's Equity
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)				(24)
Net income (loss)				1,279,675
Balance at Sep. 30, 2023	1,545,606	(2,468)	(5,955,315)	(4,412,177)
Balance at Mar. 31, 2023	1,539,037	(2,310)	(6,801,707)	(5,264,980)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	4,273			4,273
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		1		1
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		(7)		(7)
Foreign currency translation		53		53
Net income (loss)			457,638	457,638
Balance at Jun. 30, 2023	1,543,310	(2,263)	(6,344,069)	(4,803,022)
Increase (Decrease) in Stockholder's Equity
Non-cash, stock-based compensation	2,296			2,296
Change in unrealized holding gains (losses) on available-for-sale debt securities, net		(1)		(1)
Deferred income tax (expense) benefit attributable to other comprehensive income (loss)		(4)		(4)
Foreign currency translation		(200)		(200)
Net income (loss)			388,754	388,754
Balance at Sep. 30, 2023	$ 1,545,606	$ (2,468)	$ (5,955,315)	$ (4,412,177)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Summary of Significant Accounting Policies
Contract cost capitalized during the period	$ 21	$ 24	$ 57	$ 68
Amortization expense related to the programs	30	$ 37	98	$ 118
Total costs capitalized	$ 189		$ 189		$ 230

Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory
Finished goods	$ 229,182	$ 252,939
Work-in-process and service repairs	34,053	19,351
Raw materials	20,466	35,121
Total inventory	$ 283,701	$ 307,411

Leases - Maturities of lease liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Maturities of lease liabilities: Operating leases
2023 (remaining three months)	$ 13,354
2024	39,125
2025	22,789
2026	12,540
2027	6,787
Thereafter	23,470
Total lease payments	118,065
Less: Imputed interest	(19,574)
Total operating lease liabilities	98,491	$ 135,345
Less: Current portion	(39,119)	(60,203)
Long-term portion of lease obligations	59,372	75,142
Maturities of lease liabilities: Finance leases
2023 (remaining three months)	10,716
2024	32,147
Total lease payments	42,863
Less: Imputed interest	(1,896)
Total finance lease liabilities	40,967	69,206
Less: Current portion	(40,967)	(38,102)
Long-term portion of lease obligations		$ 31,104
Future minimum payments for total lease liabilities
2023 (remaining three months)	24,070
2024	71,272
2025	22,789
2026	12,540
2027	6,787
Thereafter	23,470
Total lease payments	160,928
Less: Imputed interest	(21,470)
Total	139,458
Less: Current portion	(80,086)
Long-term portion of lease obligations	$ 59,372

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

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, 2022. 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 (“VIEs”) 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 based on historical experience and other reasonable assumptions 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, 2023 and December 31, 2022, 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, 2023 and 2022, we capitalized $21 million and $24 million, respectively, under these programs. The amortization expense related to these programs was $30 million and $37 million for the three months ended September 30, 2023 and 2022, respectively. During the nine months ended September 30, 2023 and 2022, we capitalized $57 million and $68 million, respectively, under these programs. The amortization expense related to these programs was $98 million and $118 million for the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023 and December 31, 2022, we had a total of $189 million and $230 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 $95 million and $137 million for the three months ended September 30, 2023 and 2022, respectively. Advertising expenses totaled $293 million and $355 million for the nine months ended September 30, 2023 and 2022, 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 $11 million and $12 million for the three months ended September 30, 2023 and 2022, respectively. Research and development costs totaled $33 million and $34 million for the nine months ended September 30, 2023 and 2022, 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.

Disaggregation of Revenue - Revenue from external customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue
Revenue	$ 2,783,387	$ 3,048,315	$ 8,680,957	$ 9,302,740
Pay-TV subscriber and related revenue
Disaggregation of Revenue
Revenue	2,759,948	3,018,484	8,536,453	9,220,562
Equipment sales and other revenue
Disaggregation of Revenue
Revenue	$ 23,439	$ 29,831	$ 144,504	$ 82,178

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- 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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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

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

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

+ Details

Contract Balances

9 Months Ended

Sep. 30, 2023

Contract Balances

Contract Balances

12.

Contract Balances

Our valuation and qualifying accounts as of September 30, 2023 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, 2023	$	40,642	$	52,577	$	(48,173)	$	45,046

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,
	2023		2022

	(In thousands)
Contract liabilities	$	462,070	$	506,815

Our beginning of period contract liability recorded as customer contract revenue during 2023 was $501 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.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Total revenue	$ 2,783,387	$ 3,048,315	$ 8,680,957	$ 9,302,740
Costs and Expenses (exclusive of depreciation):
Cost of services	1,749,627	1,896,104	5,388,456	5,674,014
Cost of sales - equipment and other	24,881	22,018	64,619	64,812
Selling, general and administrative expenses	356,125	420,100	1,072,027	1,185,998
Depreciation and amortization	70,474	87,312	236,206	272,646
Total costs and expenses	2,201,107	2,425,534	6,761,308	7,197,470
Operating income (loss)	582,280	622,781	1,919,649	2,105,270
Other Income (Expense):
Interest income	112,715	112,919	344,505	323,320
Interest expense, net of amounts capitalized	(184,407)	(205,633)	(567,718)	(668,212)
Other, net	65	493	(609)	1,738
Total other income (expense)	(71,627)	(92,221)	(223,822)	(343,154)
Income (loss) before income taxes	510,653	530,560	1,695,827	1,762,116
Income tax (provision) benefit, net	(121,899)	(122,223)	(416,152)	(426,188)
Net income (loss)	388,754	408,337	1,279,675	1,335,928
Comprehensive Income (Loss):
Net income (loss)	388,754	408,337	1,279,675	1,335,928
Other comprehensive income (loss):
Foreign currency translation adjustments	(200)	(412)	(11)	(1,106)
Unrealized holding gains (losses) on available-for-sale debt securities	(1)	86	12	16
Deferred income tax (expense) benefit, net	(4)	(13)	(24)	1
Total other comprehensive income (loss), net of tax	(205)	(339)	(23)	(1,089)
Comprehensive income (loss)	388,549	407,998	1,279,652	1,334,839
Service revenue
Revenue:
Total revenue	2,759,948	3,018,484	8,536,453	9,220,562
Equipment sales and other revenue
Revenue:
Total revenue	$ 23,439	$ 29,831	$ 144,504	$ 82,178

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Feb. 28, 2017
Marketable Investment Securities, Restricted Cash and Cash Equivalents and Other Investment Securities:
Current marketable investment securities	$ 84,721	$ 282,733
Restricted cash and cash equivalents	54,271	53,525
Other investment securities	92,222	93,806
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$ 231,214	$ 430,064
NagraStar
Marketable Investment Securities, Restricted Cash and Cash Equivalents and Other Investment Securities:
Ownership interest in equity method investment			50.00%

Long-Term Debt and Finance Lease Obligations

9 Months Ended

Sep. 30, 2023

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, 2023 and December 31, 2022:


	As of
	September 30, 2023				December 31, 2022
	Carrying Amount		Fair Value		Carrying Amount		Fair Value

	(In thousands)
5% Senior Notes due 2023 (1)	$	—	$	—	$	1,443,179	$	1,441,635
5 7/8% Senior Notes due 2024 (2)		1,989,139		1,855,529		2,000,000		1,870,940
7 3/4% Senior Notes due 2026		2,000,000		1,504,760		2,000,000		1,620,280
5 1/4% Senior Secured Notes due 2026		2,750,000		2,338,683		2,750,000		2,336,813
7 3/8% Senior Notes due 2028		1,000,000		634,930		1,000,000		708,320
5 3/4% Senior Secured Notes due 2028		2,500,000		1,928,025		2,500,000		2,013,675
5 1/8% Senior Notes due 2029		1,500,000		841,710		1,500,000		976,755
Other notes payable		42,260		42,260		18,329		18,329
Subtotal		11,781,399	$	9,145,897		13,211,508	$	10,986,747
Unamortized deferred financing costs and debt discounts, net		(28,540)				(35,206)
Finance lease obligations (3)		40,967				69,206
Total long-term debt and finance lease obligations (including current portion)	$	11,793,826			$	13,245,508

(1)	We had repurchased or redeemed the principal balance of our 5% Senior Notes due 2023 as of March 15, 2023, the instrument’s maturity date.

(2)	During both the three and nine months ended September 30, 2023, we repurchased approximately $11 million of our 5 7/8% Senior Notes due 2024 in open market trades. The remaining balance of approximately $1.989 billion matures on November 15, 2024.

(3)	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).

Disaggregation of Revenue

9 Months Ended

Sep. 30, 2023

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:	2023		2022		2023		2022

	(In thousands)
United States	$	2,773,411	$	3,035,327	$	8,650,080	$	9,270,255
Canada and Mexico		9,976		12,988		30,877		32,485
Total revenue	$	2,783,387	$	3,048,315	$	8,680,957	$	9,302,740

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:	2023		2022		2023		2022

	(In thousands)
Pay-TV subscriber and related revenue	$	2,759,948	$	3,018,484	$	8,536,453	$	9,220,562
Equipment sales and other revenue		23,439		29,831		144,504		82,178
Total	$	2,783,387	$	3,048,315	$	8,680,957	$	9,302,740

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2023

Related Party Transactions

Schedule of related party transaction


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022

	(In thousands)
Purchases (including fees):
Purchases from NagraStar	$	8,972	$	10,285	$	28,012	$	32,713

	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Amounts Payable and Commitments:
Amounts payable to NagraStar	$	7,235	$	7,422
Commitments to NagraStar	$	2,504	$	3,272

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases

Summary of the components of lease expense


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022

	(In thousands)
Operating lease cost (1)	$	14,109	$	42,585	$	57,116	$	124,187

Short-term lease cost (1)(2)		46,080		16,143		123,379		58,132

Finance lease cost:
Amortization of right-of-use assets		8,591		8,619		25,815		29,703
Interest on lease liabilities		1,096		2,009		3,992		6,777
Total finance lease cost		9,687		10,628		29,807		36,480
Total lease costs	$	69,876	$	69,356	$	210,302	$	218,799

(1)	The decrease in “Operating lease cost” is primarily related to our intercompany satellite leases with DISH Network, which were reclassified to “Short-term lease costs” during 2022 and the first quarter of 2023. All of our satellite operating leases with DISH Network are now short-term leases.

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

Summary of Supplemental cash flow information related to leases


	For the Nine Months Ended
	September 30,
	2023		2022

	(In thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	82,919	$	122,987
Operating cash flows from finance leases	$	5,780	$	6,735
Financing cash flows from finance leases	$	37,167	$	31,022

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	20,030	$	70,115
Finance leases	$	—	$	—

Summary of supplemental balance sheet information related to leases


	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Operating Leases:
Operating lease assets	$	93,294	$	130,454

Other current liabilities	$	39,119	$	60,203
Operating lease liabilities		59,372		75,142
Total operating lease liabilities	$	98,491	$	135,345

Finance Leases:
Property and equipment, gross	$	175,704	$	175,704
Accumulated depreciation		(141,305)		(115,469)
Property and equipment, net	$	34,399	$	60,235

Other current liabilities	$	40,967	$	38,102
Other long-term liabilities		—		31,104
Total finance lease liabilities	$	40,967	$	69,206

Weighted Average Remaining Lease Term:
Operating leases		4.0 years		3.7 years
Finance leases		1.0 years		1.8 years

Weighted Average Discount Rate:
Operating leases		7.5%		7.2%
Finance leases		10.0%		10.0%

Summary of maturities of operating lease liabilities


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

	(In thousands)
2023 (remaining three months)	$	13,354	$	10,716	$	24,070
2024		39,125		32,147		71,272
2025		22,789		—		22,789
2026		12,540		—		12,540
2027		6,787		—		6,787
Thereafter		23,470		—		23,470
Total lease payments		118,065		42,863		160,928
Less: Imputed interest		(19,574)		(1,896)		(21,470)
Total		98,491		40,967		139,458
Less: Current portion		(39,119)		(40,967)		(80,086)
Long-term portion of lease obligations	$	59,372	$	—	$	59,372

Summary of maturities of finance lease liabilities


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

	(In thousands)
2023 (remaining three months)	$	13,354	$	10,716	$	24,070
2024		39,125		32,147		71,272
2025		22,789		—		22,789
2026		12,540		—		12,540
2027		6,787		—		6,787
Thereafter		23,470		—		23,470
Total lease payments		118,065		42,863		160,928
Less: Imputed interest		(19,574)		(1,896)		(21,470)
Total		98,491		40,967		139,458
Less: Current portion		(39,119)		(40,967)		(80,086)
Long-term portion of lease obligations	$	59,372	$	—	$	59,372

Financial Information for Subsidiary Guarantors (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets	$ 10,826,543	$ 11,243,381
Unrestricted Subsidiaries
Assets	$ 0
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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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147481203/810-10-50-3

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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

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-Topic 946
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-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Property and Equipment - Pay TV Satellites (Details) - Pay-TV Satellites	9 Months Ended
	Sep. 30, 2023 item
Property, Plant and Equipment [Line Items]
Number of satellites utilized in geostationary orbit approximately 22,300 miles above the equator	9
Owned Satellites	2
Number of satellites leased from third parties	1
Related Party \| Dish Network
Property, Plant and Equipment [Line Items]
Number of satellites utilized under operating lease	6

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Unrealized Gains (Losses) On Marketable Investment Securities (Details) $ in Millions	Sep. 30, 2023 USD ($)
Contractual maturities of restricted and non-restricted marketable investment securities
Debt securities with contractual maturities within one year	$ 85

Commitments and Contingencies - Narrative (Details)				3 Months Ended	9 Months Ended	12 Months Ended
Commitments and Contingencies - Narrative (Details)	Sep. 20, 2022 USD ($)	Jul. 01, 2020 USD ($)	Sep. 23, 2016 USD ($)	Sep. 30, 2023 USD ($) claim	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Oct. 25, 2023 USD ($)	Dec. 31, 2015 USD ($)
Commitments and Contingencies
Number of new claims filed \| claim				10
Related Party \| Dish Network
Commitments and Contingencies
Total investment					$ 30,000,000,000
Related Party \| Spectrum Investments \| Dish Network
Commitments and Contingencies
5G Network deployment					10,000,000,000	$ 10,000,000,000	$ 10,000,000,000
Northstar Spectrum And SNR Holdco \| Related Party \| 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				469,000,000	469,000,000
TQ Delta LLC
Commitments and Contingencies
Loss contingency				$ 251,000,000	$ 251,000,000
Realtime Adaptive Streaming Litigation
Commitments and Contingencies
Attorney fees awarded	$ 3,900,000
Amendment To License Purchase Agreement
Commitments and Contingencies
Upfront payment		$ 100,000,000						$ 100,000,000

Long-Term Debt and Finance Lease Obligations (Tables)

9 Months Ended

Sep. 30, 2023

Long-Term Debt and Finance Lease Obligations

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


	As of
	September 30, 2023				December 31, 2022
	Carrying Amount		Fair Value		Carrying Amount		Fair Value

	(In thousands)
5% Senior Notes due 2023 (1)	$	—	$	—	$	1,443,179	$	1,441,635
5 7/8% Senior Notes due 2024 (2)		1,989,139		1,855,529		2,000,000		1,870,940
7 3/4% Senior Notes due 2026		2,000,000		1,504,760		2,000,000		1,620,280
5 1/4% Senior Secured Notes due 2026		2,750,000		2,338,683		2,750,000		2,336,813
7 3/8% Senior Notes due 2028		1,000,000		634,930		1,000,000		708,320
5 3/4% Senior Secured Notes due 2028		2,500,000		1,928,025		2,500,000		2,013,675
5 1/8% Senior Notes due 2029		1,500,000		841,710		1,500,000		976,755
Other notes payable		42,260		42,260		18,329		18,329
Subtotal		11,781,399	$	9,145,897		13,211,508	$	10,986,747
Unamortized deferred financing costs and debt discounts, net		(28,540)				(35,206)
Finance lease obligations (3)		40,967				69,206
Total long-term debt and finance lease obligations (including current portion)	$	11,793,826			$	13,245,508

(1)	We had repurchased or redeemed the principal balance of our 5% Senior Notes due 2023 as of March 15, 2023, the instrument’s maturity date.

(2)	During both the three and nine months ended September 30, 2023, we repurchased approximately $11 million of our 5 7/8% Senior Notes due 2024 in open market trades. The remaining balance of approximately $1.989 billion matures on November 15, 2024.

(3)	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

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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Long-Term Debt and Finance Lease Obligations - Long term debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Long-term debt
Finance lease obligations	$ 40,967	$ 69,206
5 7/8% Senior Notes due 2024
Long-term debt
Interest rate (as a percent)	5.875%
Debt repurchased	$ 11,000
Outstanding debt	$ 1,989,000
7 3/4% Senior Notes due 2026
Long-term debt
Interest rate (as a percent)	7.75%
7 3/8% Senior Notes due 2028
Long-term debt
Interest rate (as a percent)	7.375%
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	$ 11,781,399	13,211,508
Fair Value	9,145,897	10,986,747
Unamortized deferred financing costs and debt discounts, net	(28,540)	(35,206)
Finance lease obligations	40,967	69,206
Total long-term debt and finance lease obligations (including current portion)	$ 11,793,826	13,245,508
D I S H D B S Corporation \| 5% Senior Notes due 2023
Long-term debt
Carrying Amount		1,443,179
Fair Value		1,441,635
Interest rate (as a percent)	5.00%
D I S H D B S Corporation \| 5 7/8% Senior Notes due 2024
Long-term debt
Carrying Amount	$ 1,989,139	2,000,000
Fair Value	$ 1,855,529	1,870,940
Interest rate (as a percent)	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	$ 1,504,760	1,620,280
Interest rate (as a percent)	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	$ 2,338,683	2,336,813
Interest rate (as a percent)	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	$ 634,930	708,320
Interest rate (as a percent)	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	$ 1,928,025	2,013,675
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	$ 841,710	976,755
Interest rate (as a percent)	5.125%
D I S H D B S Corporation \| Other notes payable
Long-term debt
Carrying Amount	$ 42,260	18,329
Fair Value	$ 42,260	$ 18,329

Contract Balances (Tables)

9 Months Ended

Sep. 30, 2023

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, 2023	$	40,642	$	52,577	$	(48,173)	$	45,046

Schedule of Contract balances


	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Contract liabilities	$	462,070	$	506,815

Summary of Significant Accounting Policies - Principles of Consolidation and Research and Development (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Advertising Costs
Advertising expenses	$ 95	$ 137	$ 293	$ 355
Research and Development
Research and development costs	$ 11	$ 12	$ 33	$ 34

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2023

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)
2023 (remaining three months)	$	963,970
2024		1,351,825
2025		739,613
2026		524,473
2027		125,084
Thereafter		—
Total	$	3,704,965

(1)

Represents obligations associated with DISH Network’s Wireless segment and satellite related and other obligations.

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

9 Months Ended

Sep. 30, 2023

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,
	2023		2022

	(In thousands)
Marketable investment securities:
Current marketable investment securities	$	84,721	$	282,733

Restricted cash and cash equivalents (1)		54,271		53,525

Other investment securities:
Other investment securities		92,222		93,806
Total marketable investment securities, restricted cash and cash equivalents, and other investment securities	$	231,214	$	430,064

(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, 2023								December 31, 2022
	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3

	(In thousands)
Cash equivalents (including restricted)	$	440,968	$	54,577	$	386,391	$	—	$	650,523	$	99,437	$	551,086	$	—

Debt securities (including restricted):
U.S. Treasury and agency securities	$	—	$	—	$	—	$	—	$	7,727	$	7,727	$	—	$	—
Commercial paper		77,767		—		77,767		—		227,787		—		227,787		—
Corporate securities		5,670		—		5,670		—		46,764		—		46,764		—
Other		1,284		—		1,284		—		455		—		455		—
Total	$	84,721	$	—	$	84,721	$	—	$	282,733	$	7,727	$	275,006	$	—

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:	2023		2022		2023		2022

	(In thousands)
Gains (losses) related to early redemption of debt	$	755	$	—	$	804	$	(1,149)
Equity in earnings (losses) of affiliates		(891)		(143)		(1,656)		1,818
Other		201		636		243		1,069
Total	$	65	$	493	$	(609)	$	1,738

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2023

Property and Equipment

Schedule of property and equipment


	Depreciable		As of
	Life	September 30,		December 31,
	(In Years)	2023		2022

		(In thousands)
Equipment leased to customers	2-5	$	1,223,198	$	1,309,737
EchoStar XV	15		277,658		277,658
EchoStar XVIII	15		411,255		411,255
Satellites acquired under finance lease agreements	15		174,685		174,685
Furniture, fixtures, equipment and other	2-20		1,058,612		1,054,619
Software	3-5		881,334		859,911
Buildings and improvements	5-40		294,883		295,375
Land	-		12,505		12,505
Construction in progress	-		43,702		35,326
Total property and equipment			4,377,832		4,431,071
Accumulated depreciation			(3,528,046)		(3,440,185)
Property and equipment, net		$	849,786	$	990,886

Schedule of depreciation and amortization expense


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022

	(In thousands)
Equipment leased to customers	$	34,469	$	47,737	$	126,034	$	148,750
Satellites		20,073		20,073		60,219		63,942
Buildings, furniture, fixtures, equipment and other		15,932		19,502		49,953		59,954
Total depreciation and amortization	$	70,474	$	87,312	$	236,206	$	272,646

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

Under Construction:
EchoStar XXV (1)	2026	110	N/A

Leased from DISH Network (2):
EchoStar X	February 2006	110	February 2024
EchoStar XI	July 2008	110	February 2024
EchoStar XIV	March 2010	119	February 2024
EchoStar XVI	November 2012	61.5	January 2024
EchoStar XXIII	March 2017	110	Month to month
Nimiq 5	September 2009	72.7	September 2024

Leased from Other Third-Party:
Anik F3	April 2007	118.7	April 2025

(1)

On March 20, 2023, DISH Network entered into a contract with Maxar Space LLC for the construction of EchoStar XXV, a DBS satellite that is capable of providing service to the continental United States (“CONUS”) and is intended to be used at the 110 degree orbital location. Subsequent to September 30, 2023, DISH Network entered into an agreement with Space Exploration Technologies Corp (“SpaceX”) for launch services for this satellite, which is expected to be launched during 2026.

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

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows From Operating Activities:
Net income (loss)	$ 1,279,675	$ 1,335,928
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization	236,206	272,646
Realized and unrealized losses (gains) on investments and other	(804)	1,149
Non-cash, stock-based compensation	12,700	32,934
Deferred tax expense (benefit)	(66,140)	(89,258)
Changes in allowance for credit losses	4,404	(1,971)
Other, net	32,376	36,492
Non-cash interest income - DISH Network	(260,671)	(306,671)
Changes in current assets and current liabilities, net	(68,964)	(156,593)
Net cash flows from operating activities	1,168,782	1,124,656
Cash Flows From Investing Activities:
(Purchases) Sales and maturities of marketable investment securities, net	198,024	1,610,795
Purchases of property and equipment	(98,728)	(87,045)
Notes receivable - DISH Network		(1,500,000)
Other, net	3,914	3,817
Net cash flows from investing activities	103,210	27,567
Cash Flows From Financing Activities:
Repayment of long-term debt and finance lease obligations	(39,987)	(31,022)
Redemption and repurchases of senior notes	(1,451,250)	(2,000,000)
Other, net	812	(1,138)
Net cash flows from financing activities	(1,490,425)	(2,032,160)
Net increase (decrease) in cash, cash equivalents, restricted cash and cash equivalents	(218,433)	(879,937)
Cash, cash equivalents, restricted cash and cash equivalents, beginning of period (Note 4)	675,500	1,428,618
Cash, cash equivalents, restricted cash and cash equivalents, end of period (Note 4)	$ 457,067	$ 548,681

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Allowance for credit losses	$ 45,046	$ 40,642
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

Related Party Transactions

9 Months Ended

Sep. 30, 2023

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, 2023 and December 31, 2022 and during the three and nine months ended September 30, 2023 and 2022, 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 accrues and is payable semiannually, and interest payments with respect to the Intercompany Loan are, at DISH Network’s option, payable in kind for the first two years. In the third year, beginning November 2023, a minimum of 50% of each interest payment due with respect to each tranche of the Intercompany Loan must be paid in cash. Thereafter, beginning in November 2024, interest payments must be paid in cash. Interest accrues: (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 is 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 months ended September 30, 2023 and 2022, we recorded $110 million and $108 million of “Interest income,” respectively, on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). During the nine months ended September 30, 2023 and 2022, we recorded $331 million and $307 million of “Interest income,” respectively, on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). As of September 30, 2023 and December 31, 2022, “Notes receivable – DISH Network” on our Condensed Consolidated Balance Sheets was $7.382 billion and $7.160 billion, respectively, including interest paid in kind. In addition, as of September 30, 2023 and December 31, 2022, “Interest receivable – DISH Network” on our Condensed Consolidated Balance Sheets was $146 million ($70 million which must be paid in cash and $76 million which may be paid in kind), and $37 million (which was paid in kind), respectively.

“Accrued Taxes - DISH Network”

As of September 30, 2023, we accrued $56 million related to taxes payable to DISH Network in “Other accrued expenses” on our Condensed Consolidated Balance Sheets.

“Cost of services”

During the three months ended September 30, 2023 and 2022, we incurred expenses of $52 million and $48 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, 2023 and 2022, we incurred expenses of $154 million and $145 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 have renewed and have the option to renew this agreement on a year-to-year basis through the end of the satellite’s life. 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.

EchoStar XXIII. On March 1, 2023, we began leasing certain capacity on the EchoStar XXIII satellite from DISH Network on a month to month basis.

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 2024. As discussed in Note 6, “Property and Equipment,” 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, 2023 and 2022, we recorded $9 million of “Depreciation and amortization” expense and $1 million and $2 million of “Interest expense, net of amounts capitalized,” respectively, related to Nimiq 5. During each of the nine months ended September 30, 2023 and 2022, we recorded $26 million of “Depreciation and amortization” expense and $4 million and $7 million of “Interest expense, net of amounts capitalized,” respectively, related to Nimiq 5.

TT&C Agreement. Effective January 1, 2012, we entered into a TT&C agreement pursuant to which we received 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 were 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 were 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 each of the three months ended September 30, 2023 and 2022, we incurred $3 million for selling, general and administrative expenses for services provided to us by DISH Network. During the nine months ended September 30, 2023 and 2022, we incurred $7 million and $8 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 the remaining lease is set forth below:

●

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, 2023 and 2022, the costs associated with these services were $31 million and $33 million, respectively. During the nine months ended September 30, 2023 and 2022, the costs associated with these services were $97 million and $89 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,
	2023		2022		2023		2022

	(In thousands)
Purchases (including fees):
Purchases from NagraStar	$	8,972	$	10,285	$	28,012	$	32,713

	As of
	September 30,		December 31,
	2023		2022

	(In thousands)
Amounts Payable and Commitments:
Amounts payable to NagraStar	$	7,235	$	7,422
Commitments to NagraStar	$	2,504	$	3,272

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Commitments and Contingencies

9 Months Ended

Sep. 30, 2023

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, 2022 have not changed materially, other than those disclosed below.

“Other long-term obligations” totaled $3.705 billion as of September 30, 2023 and $5.146 billion as of December 31, 2022. As of September 30, 2023, our future “Other long-term obligations” were as follows:


For the Years Ending December 31,	Other Long-Term Obligations (1)
	(In thousands)
2023 (remaining three months)	$	963,970
2024		1,351,825
2025		739,613
2026		524,473
2027		125,084
Thereafter		—
Total	$	3,704,965

(1)

Represents obligations associated with DISH Network’s Wireless segment 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.

On March 20, 2023, DISH Network entered into a contract with Maxar Space LLC for the construction of EchoStar XXV, a DBS satellite that is capable of providing service to the CONUS and is intended to be used at the 110 degree orbital location. This satellite is expected to be launched during 2026. Subsequent to September 30, 2023, DISH Network entered into an agreement with SpaceX for launch services for this satellite, which is expected to be launched during 2026. The satellite construction costs for EchoStar XXV and any future lease obligations are not included in “Other long-term obligations” above.

DISH Network’s Spectrum and 5G Network Deployment

DISH Network has invested a total of over $30 billion in wireless spectrum licenses, which includes over $10 billion in noncontrolling investments in certain entities. 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, 2022 and in the first nine months of 2023. DISH Network may need to make significant additional investments or partner with others to, among other things, continue 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 continues its 5G Network Deployment, DISH Network has and may continue to incur significant additional expenses related to, among other things, research and development, wireless testing and ongoing upgrades to the wireless network infrastructure, software and third-party integration. DISH Network may also determine that additional wireless spectrum licenses may be required for its 5G Network Deployment and to compete effectively 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, including, among other things, any potential Northstar re-auction payment. There can be no assurance that DISH Network will realize a return on these wireless spectrum licenses or that DISH Network will be able to profitably deploy 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, among other things, a spectrum purchase agreement for the option to purchase all of Sprint’s 800 MHz spectrum licenses for approximately $3.59 billion (“License Purchase Agreement”). The $3.59 billion is not included in “Other long-term obligations” above. If DISH Network elects to not exercise the option to purchase the 800 MHz spectrum licenses pursuant to the License Purchase Agreement or it expires, DISH Network was potentially subject to pay T-Mobile a fee of approximately $72 million per the License Purchase Agreement, under certain circumstances. In conjunction with an amendment that modifies the License Purchase Agreement, the $72 million fee has been superseded by an upfront payment of $100 million related to an extension of the deadline to April 1, 2024. DISH Network paid the $100 million on October 25, 2023. This amount is fully creditable against the purchase price in the event DISH Network exercises its option to purchase the 800 MHz spectrum licenses from T-Mobile.

DISH Network Noncontrolling 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 noncontrolling 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. Subsequent to September 30, 2023, the FCC consented to the sale of Northstar Manager LLC’s ownership interests in Northstar Spectrum to DISH Network, which it purchased on October 12, 2023. 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 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 and 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 – DISH Network Noncontrolling 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, 2023.

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

We may need to raise 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 – 5G Network Deployment” in the Notes to DISH Network’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 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.

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, and in May 2017, ClearPlay agreed to dismiss us and EchoStar as defendants, leaving DISH Network L.L.C. and DISH Technologies L.L.C. as the sole defendants.

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 January 19, 2023, an examiner of the United States Patent and Trademark Office affirmed the challenged claims of the 970 patent.

In an order dated January 31, 2023, the Court granted in part and denied in part DISH Network L.L.C.’s and DISH Technologies L.L.C.’s motion for summary judgment. Thereafter, ClearPlay narrowed its case to three asserted claims: one under the 799 patent and two under the 970 patent. Following a two-week trial, on March 10, 2023, the jury returned a verdict that DISH Network L.L.C. and DISH Technologies L.L.C. infringed each of the asserted patent claims (though not willfully), and awarded damages of $469 million. That verdict became moot on March 21, 2023, when the trial court indicated that it would grant DISH Network L.L.C.’s and DISH Technologies L.L.C.’s motion for judgment as a matter of law, thus effectively vacating the jury award. On June 2, 2023, the Court entered its formal order granting judgment as a matter of law.

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.

Data Breach Class Actions

On May 9, 2023, Susan Owen-Brooks, an alleged customer, filed a putative class action complaint against DISH Network in the United States District Court for the District of Colorado. She purports to represent a nationwide class of all individuals in the United States who allegedly had private information stolen as a result of the February 23, 2023 Cyber-security Incident (and a North Carolina statewide subclass of the same individuals). On behalf of the nationwide class, she alleges claims for contractual breaches, negligence and unjust enrichment (and, on behalf of the North Carolina subclass only, violation of the North Carolina Deceptive Trade Practices Act), and seeks monetary damages, injunctive relief and a declaratory judgment. Since that filing, ten additional putative class action complaints have been filed in the United States District Court for the District of Colorado, purporting to represent the same nationwide class of people, and Owen-Brooks has filed an amended complaint. On August 2, 2023, the Court issued an order consolidating the first ten cases (the eleventh was dismissed).

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.

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. On June 21, 2023, the Court granted the motion of DISH Network L.L.C. and DISH Technologies L.L.C. to have the case transferred to the United States District Court for the District of Colorado.

In May 2023, 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 all claims of the 710 patent and the 122 patent.

Entropic Communications, LLC (first action)

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.

In January and February of 2023, DISH Network L.L.C. and Dish Network Service L.L.C. filed petitions with the United States Patent and Trademark Office challenging the validity of all claims of the 715 patent, all claims of the 008 patent, and 25 claims of the 576 patent, which includes all of its asserted claims. In August and September 2023, the Patent Office denied institution on the petitions challenging the 715 patent and the 576 patent. In September 2023, at the parties’ joint request, the Patent Office dismissed the petition challenging the 008 patent, as Entropic agreed to drop its claims against DISH Network on that patent.

Entropic Communications, LLC (second action)

On February 10, 2023, Entropic filed a second lawsuit against DISH Network and our wholly-owned subsidiaries DISH Network L.L.C., Dish Network Service L.L.C. and Dish Network California Service Corporation in the United States District Court for the Central District of California. The complaint alleges infringement of U.S. Patent No. 7,295,518 (the “518 patent”), entitled “Broadband network for coaxial cable using multi-carrier modulation”; U.S. Patent No. 7,594,249 (the “249 patent”), entitled “Network interface device and broadband local area network using coaxial cable”; U.S. Patent Nos. 7,889,759 (the “759 patent”), entitled “Broadband cable network utilizing common bit-loading”; U.S. Patent No. 8,085,802 (the “802 Patent”), entitled “Multimedia over coaxial cable access protocol”; U.S. Patent No. 9,838,213 (the “213 patent”), entitled “Parameterized quality of service architecture in a network”; U.S. Patent No. 10,432,422 (the “422 patent”), entitled “Parameterized quality of service architecture in a network”; U.S. Patent No. 8,631,450 (the “450 patent”), entitled “Broadband local area network”; U.S. Patent No. 8,621,539 (the “539 patent”), entitled “Physical layer transmitter for use in a broadband local area network”; U.S. Patent No. 8,320,566 (the “0,566 patent”), entitled “Method and apparatus for performing constellation scrambling in a multimedia home network”; U.S. Patent No. 10,257,566 (the “7,566 patent”), entitled “Broadband local area network”; U.S. Patent No. 8,228,910 (the “910 Patent”), entitled “Aggregating network packets for transmission to a destination mode”; and U.S. Patent No. 8,363,681 (the “681 patent”), entitled “Method and apparatus for using ranging measurements in a multimedia home network.” Generally, the patents relate to Multimedia over Coax Alliance standards and the manner in which we provide a whole-home DVR network over an on-premises coaxial cable network. Entropic has asserted the same patents in the same court against Comcast, Cox and DirecTV. On September 7, 2023, the Court granted the motion of DISH Network L.L.C., Dish Network Service L.L.C. and Dish Network California Service Corporation to dismiss the claims arising from the 7,566 patent and the 910 patent on the grounds that they claimed in eligible subject matter.

Freedom Patents

On April 7, 2023, Freedom Patents LLC 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. 8,284,686 (the “686 Patent”), entitled “Antenna/Beam Selection Training in MIMO Wireless LANS with Different Sounding Frames”; U.S. Patent No. 8,374,096 (the “096 Patent”), entitled “Method for Selecting Antennas and Beams in MIMO Wireless LANs”; and U.S. Patent No. 8,514,815 (the “815 Patent”), entitled “Training Signals for Selecting Antennas and Beams in MIMO Wireless LANs.” Similar complaints were also filed against Acer, Altice, Charter, Comcast and Verizon. In general, the asserted patents relate to the 802.11 wireless standard, and the products accused of infringement are the Wireless Joey, its access point, and certain Ring, Nest and Linksys products that we sell.

Jaramillo (Securities Class Action)

On March 23, 2023, a securities fraud class action complaint was filed against DISH Network and Messrs. Ergen, Carlson and Orban in the United States District Court for the District of Colorado. The complaint is brought on behalf of a putative class of purchasers of DISH Network’s securities during the February 22, 2021 to February 27, 2023 class period. In general, the complaint alleges that DISH Network’s public statements during that period were false and misleading and contained material omissions, because they did not disclose that we allegedly maintained a deficient cyber-security and information technology infrastructure, were unable to properly secure customer data and our operations were susceptible to widespread service outages.

In August 2023, the Court appointed a new lead plaintiff and lead plaintiff’s counsel, and on October 20, 2023, they filed an amended complaint that abandoned the original allegations. In their amended complaint, plaintiffs allege that, during the class period, the defendants concealed problems concerning the 5G network buildout that prevented scaling and commercializing the network to obtain enterprise customers. The amended complaint adds as individual defendants James S. Allen, our Senior Vice President and Chief Accounting Officer; John Swieringa, our President, Technology and Chief Operating Officer; Dave Mayo, our former Executive Vice President of Network Development; Marc Rouanne, our Executive Vice President and Chief Network Officer; and Stephen Bye, our former Executive Vice President and Chief Commercial Officer.

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.

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. On February 1, 2023, a Magistrate Judge issued a recommendation that the defendants’ motion to dismiss the complaint be granted, and on March 27, 2023, the district court judge granted the motion. As permitted by the Court’s order, the plaintiffs filed an amended complaint on April 10, 2023, which is limited to allegations regarding the alleged underperformance of the Fidelity Freedom Funds. On November 7, 2023, a Magistrate Judge issued a recommendation that the defendants’ motion to dismiss the amended complaint be denied as to the duty to prudently monitor fund performance, but be granted as to the duty of loyalty.

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.’s 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 infringes 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 appealed that ruling to the United States Court of Appeals for the Federal Circuit, and on May 11, 2023, that Court affirmed the District Court’s summary judgment order. 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 as invalid over the cited prior art. On April 19, 2023, the Patent Trial and Appeal Board rejected Realtime Adaptive Streaming’s appeal and affirmed the examiner’s rejection of the asserted claims of the 610 patent. Realtime did not further appeal the Patent Trial and Appeal Board’s determination and, thus, the asserted claims of the 610 patent will be canceled. As a result, DISH Network L.L.C., DISH Technologies L.L.C., Sling TV L.L.C. and Sling Media L.L.C. no longer face any possible exposure from this matter, and the liability phase of this case is concluded.

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. 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, and that appeal is now fully briefed.

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” (the “302 patent”). 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 October 24, 2022, in response to the parties’ joint motion, the Court ordered the case against DISH Network transferred to the United States District Court for the District of Colorado. On December 1, 2022, SafeCast filed an amended complaint naming DISH Network L.L.C. and DISH Technologies L.L.C. as defendants and withdrawing the allegations as to DISH Network. On June 22, 2023, DISH Network L.L.C. and DISH Technologies L.L.C. filed a petition with the United States Patent and Trademark Office challenging the validity of the asserted claims of the 302 patent. On August 28, 2023, the Court granted our motion to stay the case pending resolution of the petition.

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.

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. The appeal on the 456 patent was voluntarily dismissed on December 6, 2022. The Federal Circuit heard oral argument on the 796 patent appeal on October 3, 2023, and affirmed the United States Patent and Trademark Office’s adverse final written decision on October 5, 2023.

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, and reexamination was ordered on June 16, 2022. On January 18, 2023, they filed another petition requesting ex parte reexamination of the validity of the four additional asserted claims of the 213 patent, and reexamination was ordered on April 17, 2023.

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.

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, but on July 27, 2023, the United States Patent and Trademark Office confirmed the challenged claims of the 243 patent. In a proposed supplemental report, TQ Delta’s damages expert contends that TQ Delta is entitled to $251 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.”

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 and briefing was completed on August 11, 2023.

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 – DISH Network Noncontrolling 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, 2023 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. On August 25, 2023, the FCC provided a sworn declaration stating that “the FCC considers SNR and Northstar to have fully and timely satisfied their obligations to pay money to the Government arising from the AWS-3 Auction.” On that basis, on September 22, 2023, the Defendants filed a motion seeking partial summary judgment of no damages. On September 26, 2023, the Court denied the motion as premature.

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.

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.

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 402,796	$ 621,975
Marketable investment securities	84,721	282,733
Trade accounts receivable, net of allowance for credit losses of $45,046 and $40,642, respectively	542,934	660,808
Inventory	283,701	307,411
Interest receivable - DISH Network (Note 13)	$ 69,960
Interest Receivable Current, Related Party, Name [Extensible Enumeration]	Dish Network
Interest Receivable Current, Related Party, Type [Extensible Enumeration]	Related Party [Member]
Other current assets	$ 160,509	176,935
Total current assets	1,544,621	2,049,862
Noncurrent Assets:
Restricted cash, cash equivalents and marketable investment securities	54,271	53,525
Property and equipment, net	849,786	990,886
FCC authorizations	611,794	611,794
Other investment securities	92,222	93,806
Operating lease assets	93,294	130,454
Note receivable - DISH Network (Note 13)	$ 7,381,589	$ 7,160,116
Financing Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Type [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Financing Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Name [Extensible Enumeration]	Dish Network	Dish Network
Interest receivable - DISH Network (Note 13)	$ 76,111	$ 36,912
Interest Receivable Noncurrent, Related Party, Type [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Interest Receivable Noncurrent, Related Party, Name [Extensible Enumeration]	Dish Network	Dish Network
Other noncurrent assets, net	$ 122,855	$ 116,026
Total noncurrent assets	9,281,922	9,193,519
Total assets	10,826,543	11,243,381
Current Liabilities:
Trade accounts payable	276,332	385,899
Deferred revenue and other	468,355	555,151
Accrued programming	1,353,379	1,298,777
Accrued interest	222,749	180,823
Other accrued expenses	559,380	644,574
Current portion of long-term debt and finance lease obligations (Note 8)	50,877	1,484,101
Total current liabilities	2,931,072	4,549,325
Long-Term Obligations, Net of Current Portion:
Long-term debt and finance lease obligations, net of current portion (Note 8)	11,742,949	11,761,407
Deferred tax liabilities	286,632	352,748
Operating lease liabilities	59,372	75,142
Long-term deferred revenue and other long-term liabilities	218,695	209,288
Total long-term obligations, net of current portion	12,307,648	12,398,585
Total liabilities	15,238,720	16,947,910
Commitments and Contingencies (Note 9)
Stockholder's Equity (Deficit):
Common stock, $0.01 par value, 1,000,000 shares authorized, 1,015 shares issued and outstanding	0	0
Additional paid-in capital	1,545,606	1,532,906
Accumulated other comprehensive income (loss)	(2,468)	(2,445)
Accumulated earnings (deficit)	(5,955,315)	(7,234,990)
Total stockholder's equity (deficit)	(4,412,177)	(5,704,529)
Total liabilities and stockholder's equity (deficit)	$ 10,826,543	$ 11,243,381

Commitments and Contingencies - Future maturities of other long term obligations (Details) - Other long-term obligations - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Commitment and Contingencies
2023 (remaining three months)	$ 963,970
2024	1,351,825
2025	739,613
2026	524,473
2027	125,084
Total	$ 3,704,965	$ 5,146,000

Contract Balances - Schedule of Contract Balances (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Contract Balances
Contract liabilities	$ 462,070	$ 506,815
Contract liability recorded as customer contract revenue	$ 501,000

Leases - Supplemental cash flow information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases
Operating cash flows from operating leases	$ 82,919	$ 122,987
Operating cash flows from finance leases	5,780	6,735
Financing cash flows from finance leases	37,167	31,022
Right-of-use assets obtained in exchange for lease obligations, operating leases	$ 20,030	$ 70,115

Property and Equipment

9 Months Ended

Sep. 30, 2023

Property and Equipment

Property and Equipment

6.	Property and Equipment

Property and equipment consisted of the following:


	Depreciable		As of
	Life	September 30,		December 31,
	(In Years)	2023		2022

		(In thousands)
Equipment leased to customers	2-5	$	1,223,198	$	1,309,737
EchoStar XV	15		277,658		277,658
EchoStar XVIII	15		411,255		411,255
Satellites acquired under finance lease agreements	15		174,685		174,685
Furniture, fixtures, equipment and other	2-20		1,058,612		1,054,619
Software	3-5		881,334		859,911
Buildings and improvements	5-40		294,883		295,375
Land	-		12,505		12,505
Construction in progress	-		43,702		35,326
Total property and equipment			4,377,832		4,431,071
Accumulated depreciation			(3,528,046)		(3,440,185)
Property and equipment, net		$	849,786	$	990,886

Depreciation and amortization expense consisted of the following:


	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022

	(In thousands)
Equipment leased to customers	$	34,469	$	47,737	$	126,034	$	148,750
Satellites		20,073		20,073		60,219		63,942
Buildings, furniture, fixtures, equipment and other		15,932		19,502		49,953		59,954
Total depreciation and amortization	$	70,474	$	87,312	$	236,206	$	272,646

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

Satellites

Pay-TV Satellites. We currently utilize nine 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 six satellites that we lease from DISH Network, 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 one satellite from a third-party: Anik F3, which is accounted for as an operating lease. As of July 2023, we no longer lease the Ciel II satellite.

As of September 30, 2023, 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

Under Construction:
EchoStar XXV (1)	2026	110	N/A

Leased from DISH Network (2):
EchoStar X	February 2006	110	February 2024
EchoStar XI	July 2008	110	February 2024
EchoStar XIV	March 2010	119	February 2024
EchoStar XVI	November 2012	61.5	January 2024
EchoStar XXIII	March 2017	110	Month to month
Nimiq 5	September 2009	72.7	September 2024

Leased from Other Third-Party:
Anik F3	April 2007	118.7	April 2025

(1)

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

Supplemental Data - Statements of Cash Flows

9 Months Ended

Sep. 30, 2023

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,
	2023		2022

	(In thousands)
Cash paid for interest	$	506,172	$	657,039
Cash received for interest		10,706		13,456
Cash paid for income taxes		11,978		27,395
Cash paid for income taxes to DISH Network		568,689		489,819
Vendor financing		26,751		—

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.

Supplemental Data - Statements of Cash Flows (Tables)

9 Months Ended

Sep. 30, 2023

Supplemental Data - Statements of Cash Flows

Schedule of supplemental cash flow and other non-cash data


	For the Nine Months Ended
	September 30,
	2023		2022

	(In thousands)
Cash paid for interest	$	506,172	$	657,039
Cash received for interest		10,706		13,456
Cash paid for income taxes		11,978		27,395
Cash paid for income taxes to DISH Network		568,689		489,819
Vendor financing		26,751		—

Leases (Details)	9 Months Ended
Leases (Details)	Sep. 30, 2023
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	9 years
Remaining lease terms, finance lease	9 years
Termination period, operating lease	1 year
Termination period, finance lease	1 year

Leases - Supplemental balance sheet information (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases
Operating lease assets	$ 93,294	$ 130,454
Other current liabilities	$ 39,119	$ 60,203
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other Accrued Liabilities, Current	Other Accrued Liabilities, Current
Operating lease liabilities	$ 59,372	$ 75,142
Total operating lease liabilities	$ 98,491	$ 135,345
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	$ 4,377,832	$ 4,431,071
Accumulated depreciation	(3,528,046)	(3,440,185)
Property and equipment, net	849,786	990,886
Other current liabilities	$ 40,967	$ 38,102
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		$ 31,104
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	$ 40,967	$ 69,206
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	4 years	3 years 8 months 12 days
Weighted Average Remaining Lease Term: Finance leases	1 year	1 year 9 months 18 days
Weighted Average Discount Rate: Operating leases	7.50%	7.20%
Weighted Average Discount Rate: Finance leases	10.00%	10.00%
Property and equipment
Leases
Property and equipment, gross	$ 175,704	$ 175,704
Accumulated depreciation	(141,305)	(115,469)
Property and equipment, net	$ 34,399	$ 60,235

Organization and Business Activities

9 Months Ended

Sep. 30, 2023

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, Latino and Freestream video programming services (“SLING TV”). As of September 30, 2023, we had 8.840 million Pay-TV subscribers in the United States, including 6.720 million DISH TV subscribers and 2.120 million SLING TV subscribers.

Recent Developments

As previously disclosed, on August 8, 2023, our parent, DISH Network, entered into an Agreement and Plan of Merger (the “Original Merger Agreement”) with EchoStar and Eagle Sub Corp, a Nevada corporation and a wholly owned subsidiary of DISH Network (“Eagle Sub”), providing for the merger of Eagle Sub with and into EchoStar, with EchoStar surviving the merger as a wholly owned subsidiary of DISH Network. On October 2, 2023, DISH Network entered into an Amended and Restated Agreement and Plan of Merger (the “Amended Merger Agreement”) with EchoStar and EAV Corp., a Nevada corporation and a wholly owned subsidiary of EchoStar (“Merger Sub”), which revises the structure of the merger of DISH Network and EchoStar. The Amended Merger Agreement provides, among other things, that subject to the satisfaction or waiver of the conditions set forth therein, Merger Sub will merge with and into DISH Network (the “Merger”), with DISH Network surviving the Merger as a wholly owned subsidiary of EchoStar. DISH Network’s Board of Directors, acting upon the unanimous recommendation of a special transaction committee of independent directors of its Board of Directors (the “DISH Network Special Committee”), unanimously approved, adopted and declared advisable the Amended Merger Agreement and the transactions contemplated by the Amended Merger Agreement.

For more information and a copy of the Amended Merger Agreement see the Form 8-K of DISH Network Corporation filed on October 3, 2023.

Other Developments

Cyber-Security Incident

On February 23, 2023, our parent, DISH Network, announced on its quarterly earnings call that we had experienced a network outage that affected internal servers and IT telephony. We immediately activated our incident response and business continuity plans designed to contain, assess and remediate the situation. We engaged the services of cyber-security experts and outside advisors to assist in the evaluation of the situation, and once we determined that the outage was due to a cyber-security incident, we promptly notified appropriate law enforcement authorities.

On February 28, 2023, we further disclosed that certain data had been extracted from our IT systems as part of this incident. Our investigation into the extent of the incident is now completed. We have determined that our customer databases were not accessed in this incident. However, we have confirmed that certain employee-related records as well as a limited number of other records containing personal information were among the data extracted. We have taken steps to protect the affected records and personal information, and we received confirmation that the extracted data has been deleted. While we have no evidence that this data has been misused, we have notified individuals whose data was extracted.

Our DISH TV and SLING TV services remained operational at all times during the incident. As of March 31, 2023, all significant systems had been restored.

During the first quarter of 2023, we and our parent, DISH Network, incurred substantially all of our cyber-security-related expenses for this matter, including, but not limited to, costs to remediate the incident and provide additional customer support. During the second and third quarters of 2023, we and our parent, DISH Network, did not incur additional material expenses resulting from the cyber-security incident and do not expect to incur material expenses in future periods. During the nine months ended September 30, 2023, we and our parent, DISH Network, incurred approximately $30 million in cyber-security-related expenses, which are recorded in “Cost of services” on our Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).

Organization and Business Activities (Details) customer in Thousands, $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) customer
Pay TV Subscribers
Organization and Business Activities
Number of subscribers	8,840
DISH TV subscribers
Organization and Business Activities
Number of subscribers	6,720
Sling TV subscribers
Organization and Business Activities
Number of subscribers	2,120
Cyber Security
Organization and Business Activities
Cyber-Security-related expenses \| $	$ 30

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Related Party Transactions - NagraStar and Dish Mexico (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Feb. 28, 2017
Related Party Transaction [Line Items]
Amounts payable to NagraStar	$ 276,332		$ 276,332		$ 385,899
NagraStar
Related Party Transaction [Line Items]
Interest on equity method investment						50.00%
NagraStar \| Related Party
Related Party Transaction [Line Items]
Purchases from NagraStar	8,972	$ 10,285	28,012	$ 32,713
Amounts payable to NagraStar	7,235		7,235		7,422
Commitments to NagraStar	$ 2,504		$ 2,504		$ 3,272

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2023

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.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Transactions - DISH Network (Details) $ in Thousands			1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 11, 2022 USD ($)	Dec. 21, 2012	Feb. 28, 2018 item	May 31, 2017	Jul. 31, 2016	Sep. 30, 2023 USD ($) tranche	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) tranche	Sep. 30, 2022 USD ($)	Dec. 31, 2009 item	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Related Party Transaction [Line Items]
Selling, General and Administrative Expense						$ 356,125	$ 420,100	$ 1,072,027	$ 1,185,998
Depreciation and amortization						70,474	87,312	236,206	272,646
Interest expense, net of amounts capitalized						184,407	205,633	567,718	668,212
Interest income								260,671	306,671
Aggregate principal amount						$ 7,381,589		$ 7,381,589			$ 7,160,116
Financing Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Type [Extensible Enumeration]						Related Party		Related Party			Related Party
Financing Receivable, after Allowance for Credit Loss, Noncurrent, Related Party, Name [Extensible Enumeration]						Dish Network		Dish Network			Dish Network
Interest Receivable						$ 146,000		$ 146,000
Interest receivable - DISH Network						$ 69,960		$ 69,960
Interest Receivable Current, Related Party, Name [Extensible Enumeration]						Dish Network		Dish Network
Interest Receivable Current, Related Party, Type [Extensible Enumeration]						Related Party		Related Party
Interest receivable - DISH Network - Paid in kind						$ 76,111		$ 76,111			$ 36,912
Interest Receivable Noncurrent, Related Party, Type [Extensible Enumeration]						Related Party		Related Party			Related Party
Interest Receivable Noncurrent, Related Party, Name [Extensible Enumeration]						Dish Network		Dish Network			Dish Network
Nimiq 5 Agreement
Related Party Transaction [Line Items]
Agreement Renewal Option Term								1 year
Depreciation and amortization						$ 9,000	9,000	$ 26,000	26,000
Interest expense, net of amounts capitalized						1,000	2,000	4,000	7,000
TT&C Agreement
Related Party Transaction [Line Items]
Purchase of renewal of agreement			1 year
EchoStar \| EchoStar XVI \| Related Party
Related Party Transaction [Line Items]
Agreement term from commencement of service date		4 years
Agreement Renewal Option Term		5 years			1 year
Additional term of renewal option				5 years
EchoStar \| Telesat Transponder Agreement \| Related Party
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
Related Party Transaction [Line Items]
Number of DBS transponders currently used \| item										32
Agreement term										10 years
EchoStar \| TT&C Agreement \| Related Party
Related Party Transaction [Line Items]
Notice period for termination of agreement			12 months
Dish Network \| Related Party
Related Party Transaction [Line Items]
Satellite and transmission expenses						$ 52,000	48,000	154,000	145,000
Related party taxes payable								$ 56,000
Term of debt instrument								2 years
Paid in kind Interest rate						0.75%		0.75%
Number of tranches \| tranche						2		2
Interest income						$ 110,000	108,000	$ 331,000	307,000
Aggregate principal amount												$ 5,250,000
Advanced an additional amount	$ 1,500,000
Percent of loan repayable								100.00%
Fixed rate						0.25%		0.25%
Dish Network \| Related Party \| 5 1/4% Senior Secured Notes due 2026
Related Party Transaction [Line Items]
Interest rate (as a percent)						5.25%		5.25%
Dish Network \| Related Party \| 5 3/4% Senior Secured Notes due 2028
Related Party Transaction [Line Items]
Interest rate (as a percent)						5.75%		5.75%
Dish Network \| Related Party \| Minimum
Related Party Transaction [Line Items]
Interest payment due								50.00%
Dish Network \| TT&C Agreement \| Related Party
Related Party Transaction [Line Items]
Number of automatic renewal period \| item			4
Dish Network \| Office Space from DISH Network \| Related Party
Related Party Transaction [Line Items]
Selling, General and Administrative Expense						$ 3,000	3,000	$ 7,000	8,000
Dish Network \| Broadband, Wireless and Other Segments \| Related Party
Related Party Transaction [Line Items]
Expenses associated with services						$ 31,000	$ 33,000	$ 97,000	$ 89,000

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, 2023	Dec. 31, 2022
Fair value of marketable securities
Cash equivalents (including restricted)	$ 440,968	$ 650,523
Total	84,721	282,733
U.S. Treasury and agency securities
Fair value of marketable securities
Debt securities		7,727
Commercial paper
Fair value of marketable securities
Debt securities	77,767	227,787
Corporate securities
Fair value of marketable securities
Debt securities	5,670	46,764
Other (including restricted)
Fair value of marketable securities
Debt securities	1,284	455
Level 1
Fair value of marketable securities
Cash equivalents (including restricted)	54,577	99,437
Total		7,727
Level 1 \| U.S. Treasury and agency securities
Fair value of marketable securities
Debt securities		7,727
Level 2
Fair value of marketable securities
Cash equivalents (including restricted)	386,391	551,086
Total	84,721	275,006
Level 2 \| Commercial paper
Fair value of marketable securities
Debt securities	77,767	227,787
Level 2 \| Corporate securities
Fair value of marketable securities
Debt securities	5,670	46,764
Level 2 \| Other (including restricted)
Fair value of marketable securities
Debt securities	$ 1,284	$ 455

Marketable Investment Securities, Restricted Cash and Cash Equivalents, and Other Investment Securities - Narrative (Details) - Maximum	9 Months Ended
	Sep. 30, 2023
Commercial Paper
Other investment securities:
Debt term of Maturity	365 days
Corporate securities
Other investment securities:
Debt term of Maturity	18 months

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Disaggregation of Revenue - Revenue by geographic location (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue
Revenue	$ 2,783,387	$ 3,048,315	$ 8,680,957	$ 9,302,740
United States
Disaggregation of Revenue
Revenue	2,773,411	3,035,327	8,650,080	9,270,255
Canada and Mexico
Disaggregation of Revenue
Revenue	$ 9,976	$ 12,988	$ 30,877	$ 32,485

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

Supplemental Data - Statements of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental Data - Statements of Cash Flows
Cash paid for interest	$ 506,172	$ 657,039
Cash received for interest	10,706	13,456
Cash paid for income taxes	11,978	27,395
Cash paid for income taxes to DISH Network	568,689	$ 489,819
Vendor financing	$ 26,751

Leases - Components of lease expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases
Operating lease cost	$ 14,109	$ 42,585	$ 57,116	$ 124,187
Short-term lease cost	46,080	16,143	123,379	58,132
Amortization of right-of-use assets	8,591	8,619	25,815	29,703
Interest on lease liabilities	1,096	2,009	3,992	6,777
Total finance lease cost	9,687	10,628	29,807	36,480
Total lease costs	$ 69,876	$ 69,356	$ 210,302	$ 218,799